P-9.002 - Cultural Heritage Act

Full text
103. When a museum established under the Act respecting the Montréal Museum of Fine Arts (chapter M-42) or the National Museums Act (chapter M-44), a certified archival centre or a recognized museum, within the meaning assigned to those expressions by section 1 of the Taxation Act (chapter I-3), acquires heritage property by gift in accordance with its acquisition and conservation policy and the directives of the Ministère de la Culture et des Communications, other than property described in subparagraph a of the third paragraph of section 232 of the Taxation Act, the centre or museum, when required by the donor, must make a request in writing that the council determine the fair market value of the property.
2011, c. 21, s. 103.