Cultural Property Export and Import Act
The Act encourages and ensures the preservation in Canada of significant examples of our artistic, historic and scientific heritage. The Act contains provisions to control the export and import of cultural objects in accordance with the 1970 UNESCO Convention to prevent illicit traffic in these objects. These provisions include permits to export certain cultural or heritage objects, as well as fines and penalties for not complying with the law.
The Act also contains tax incentives to encourage Canadians to donate or sell significant objects to organizations designated by the Minister of Canadian Heritage. Designated organizations have demonstrated the capacity to preserve cultural property over the long term and to exhibit or otherwise make cultural objects available to the public.