Completed Access to Information Requests

Request Number:
AT-2016-00005
January 2023
Summary:

Documents and other material, including emails, memos, briefing notes, backgrounders, media summaries, reports, correspondence, etc. produced by the Department of Canadian Heritage and CCPERB concerning:
a) schemes involving inflated valuation of cultural property or the abuse of the CCPERB system;
b) the Advisory on Charitable Tax Receipts issued by CCPERB on March 16, 2011;
c) the Advisory on Tax Shelter Gifting Arrangements October 14, 2010;
d) an article by reporter David Baines of the Vancouver Sun entitled "Blockbuster
donation of sculptures turns into bust" dated January 26, 2013;
e) copies of all valuation reports received by the CCPERB for values over $1 million, i.e.
as per following clarification:
- valuation reports (monetary evaluations) relating to any file over $l million, identified as a tax shelter
- valuation reports (monetary evaluation) relating to any file over $10 million, whether a tax shelter or not;
f ) the number of certifications provided by CCPERB in each year since 2001 and the total value of such certifications on an annual basis (Time-frame =5 years as per clarification);
g) any audit reports on CCPERB (Time-frame = 5 years as per clarification);
h) the removal of status of a Designated Institution

Disposition:
Disclosed in part
Pages:
717
Organization:
Administrative Tribunals Support Service of Canada