Category A and B designation for Canadian cultural institutions

Designation can make an eligible Canadian organization able to seek certification of cultural property for tax purposes; Category A and B serve different collection needs.

Canadian Heritage's designation program identifies organizations with the capacity to preserve and make cultural property accessible. Designation is separate from certification of an individual object for income-tax purposes; each step has its own decision-maker and application.

Choose the category that fits

• Category A: generally for an organization with an ongoing collecting mandate, professional capacity and appropriate facilities to preserve and provide access to objects in one or more cultural-property classes.
• Category B: generally tied to a specific object or collection the organization intends to acquire. It does not automatically cover future acquisitions.

Prepare before acquiring an object

Designation must be in place before the organization acquires or receives the particular property for which it is sought. Review the current eligibility guide and self-assessment, confirm the relevant property class, and gather governance, collections, conservation, security, facility, staffing and financial policies. The program may request technical information or further documents.

Keep the processes distinct

After designation, an organization may apply to the Canadian Cultural Property Export Review Board to have qualifying property certified. Do not promise a donor a tax receipt or assume that a donation is certified until the applicable approvals are complete.

Canadian Heritage: application guide · Designated organizations

Sources and limits

Sources: Canadian Heritage designation program and application guide. Lists and program requirements can change; confirm current details before an acquisition.

General information based on federal and national rules; provincial rules may differ. Confirm with the official body before acting.