TERMIUM Plus®

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BIEN CULTUREL CERTIFIE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2014-12-12

English

Subject field(s)
  • Property Law (common law)
  • Collection Items (Museums and Heritage)
DEF

An artwork, artifact, or structure that, if approved by the Canadian Cultural Property Export Review Board, qualifies for special tax treatment when donated to a qualified charity.

French

Domaine(s)
  • Droit des biens et de la propriété (common law)
  • Objets de collection (Muséologie et Patrimoine)
DEF

Un bien qui est d'un intérêt exceptionnel et d'une importance nationale pour le Canada pour lequel la Commission canadienne d'examen des exportations de biens culturels a délivré un certificat.

CONT

bien culturel certifié : œuvre d'art, objet ou autre bien corporel qui permet d'obtenir un dégrèvement fiscal lorsqu'on le donne à un organisme de bienfaisance habilité.

Spanish

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