The New York Times recently had an article Canada Debates Whether Gift of Leibovitz Photos Is Also a Tax Dodge which discusses a donation of photographs taken by Annie Leibovitz.  There was also coverage in the CBC, another CBC and Toronto Star.   The story is fascinating as it involves celebrities, tax incentives, valuation, and cultural property all in one.    

Here is a note from CRA to CCPERB on the proposed gift because CRA was asked for a tax shelter identification number.

In the past we have covered the Canadian Cultural Property Export Review Board (CCPERB).   Some examples include:

Access to Information on CPERB and abusive charity gifting tax schemes

“David Baines: Vancouver museum’s “Michelangelo” sculptures fail to sell at auction”

Advisory on Tax Shelter Gifting Arrangements by the Canadian Cultural Property Export Review Board

Summative Evaluation of the Movable Cultural Property Program

David Baines article on Via Project donation scheme