B-4 - Cultural Property Act

Section 7.12 Disposition versions

2006-12-06

7.12. For the purposes subparagraph ii of paragraph d of section 710, sections 710.2 and 712.0.1, paragraph b of the definition of “total cultural gifts” in the first paragraph of section 752.0.10.1, paragraph b of sections 752.0.10.4 and 752.0.10.6 and section 752.0.10.7 of the Taxation Act (chapter I-3), where 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 acquires cultural property by gift in accordance with its acquisition and conservation policy and with 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 shall make a request in writing to the Commission for a determination of the fair market value of the property where required by the donor.

1997, c. 85, s. 12; 1999, c. 83, s. 3; 2003, c. 9, s. 2; 2006, c. 36, s. 2.

2003-12-10

7.12. For the purposes subparagraph ii of paragraph d of section 710, sections 710.2 and 712.0.1, paragraph b of the definition of “total cultural gifts” in the first paragraph of section 752.0.10.1, paragraph b of sections 752.0.10.4 and 752.0.10.6 and section 752.0.10.7 of the Taxation Act (chapter I‐3), where a certified archival centre or an accredited museum acquires cultural property by gift in accordance with its acquisition and conservation policy and with 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 shall make a request in writing to the Commission for a determination of the fair market value of the property where required by the donor.

1997, c. 85, s. 12; 1999, c. 83, s. 3; 2003, c. 9, s. 2.

1999-12-20

7.12. For the purposes subparagraph ii of paragraph d of section 710, sections 710.2 and 712.0.1, paragraph b of the definition of “total cultural gifts” in the first paragraph of section 752.0.10.1, paragraph b of sections 752.0.10.4 and 752.0.10.6 and section 752.0.10.7 of the Taxation Act (chapter I-3), where a certified archival centre or an accredited museum acquires cultural property by gift in accordance with its acquisition and conservation policy and with the directives of the Ministère de la Culture et des Communications, other than property described in section 232R1 of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r.1), the centre or museum shall make a request in writing to the Commission for a determination of the fair market value of the property where required by the donor.

1997, c. 85, s. 12; 1999, c. 83, s. 3.

1999-04-01

7.12. For the purposes of paragraph b.1 of section 710, sections 710.2 and 712.0.1, paragraph b of the definition of “total cultural gifts” in section 752.0.10.1, paragraph b of sections 752.0.10.4 and 752.0.10.6 and section 752.0.10.7 of the Taxation Act (chapter I-3), where a certified archival centre or an accredited museum acquires cultural property by gift in accordance with its acquisition and conservation policy and with the directives of the Ministère de la Culture et des Communications, other than property described in section 232R1 of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r.1), the centre or museum shall make a request in writing to the Commission for a determination of the fair market value of the property where required by the donor.

1997, c. 85, s. 12.