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ARTICLE · 06 JUNE 2019

Canada's Split Personality On Art: Donations vs. Export

The Heffel Gallery Limited v. Canada (Attorney General), 2018 FC 605 decision (Heffel), rendered by the Federal Court in June 2018 was a historical art law decision that divided the art community

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The Heffel Gallery Limited v. Canada (Attorney General), 2018 FC 605 decision (Heffel), rendered by the Federal Court in June 2018 was a historical art law decision that divided the art community. It marked the first time that the "national importance" requirement was judicially considered since the Canadian Property Export and Import Act was enacted in the 1970s. The Heffel decision threatened to completely change the way the Canadian Cultural Property Export Review Board (CPRB) should be evaluating both property for the purposes of an export permit and also cultural property donation tax credit.

The Heffel decision was a result of the CPRB's decision to delay the export permit of the painting, Iris bleus, jardin du Petit Gennevilliers, by French artist Gustave Caillebotte, for six months, on the basis that it was of "outstanding significance and national importance". An export delay gives designated organizations within Canada, such as museums, the opportunity to

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