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Please use this identifier to cite or link to this item:
http://hdl.handle.net/1974/5569
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| Title: | Monetary Archival Appraisal and Tax Receipting in Canada: An Update |
| Authors: | Home, Heather |
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| Keywords: | archives
tax implications |
| Issue Date: | Apr-2010 |
| Publisher: | Association of Canadian Archivists |
| Abstract: | David Walden’s article “The Tax Credit System: Blessing or Burden” in Archivaria 18 remains the seminal commentary written about the use of the tax credit system in Canada for the donation of archival material. Much has changed in the twenty years since that article was written and there is no reflection of this within our professional literature. Of particular impact is the many changes that have taken place with the Canada Revenue Agency (CRA) and the Canadian Cultural Property Export Review Board (CCPERB). This article is intended examine and explore a number of the practical and theoretical issues surrounding the donation of archival material for tax credit. |
| URI: | http://hdl.handle.net/1974/5569 |
| ISSN: | 0709-4604 |
| Appears in Collections: | Research
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