In 1977 the federal government proclaimed the Cultural Property Import and Export Act to help preserve the best examples of Canadian heritage in movable cultural property. A separate application process, controlled by the government, exists to determine qualification for consideration.
Glenbow Museum will still issue an official receipt based on appraisal documentation acceptable to the government for the fair market value. The donor will be allowed a credit for the full market value of the property and the donor can use the tax receipt they receive up to 100% of net income.
Please refer to the Donating to the Collections policy for further details.