When gifting cultural property to an institution or public authority under the Cultural Property Export and Import Act (or under an agreement establishing the irrevocable disposition of cultural property to such an organization), the institution or public authority must, on behalf of the donor, submit a certification application to the Canadian Cultural Property Export Review Board. The certification process is intended to encourage the transfer of cultural property to Canadian institutions that make them available to the public and to set the fair market value of the property donated.

Cultural property (in particular paintings, sculptures and books) that is of exceptional interest according to the certificate issued by the Review Board is referred to as “certified cultural property.”