105. Except in special circumstances, the council must determine the fair market value of the property and provide the donor with a certificate within four months after the request is received.
The certificate must state that the property was acquired by 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 in accordance with its acquisition and conservation policy and with the directives of the Ministère de la Culture et des Communications, and give the fair market value of the property, determined by the council.