P-9.002 - Cultural Heritage Act

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254. The processing of a request to determine the fair market value of cultural property submitted to the Commission des biens culturels du Québec before 19 October 2012 is continued by the Conseil du patrimoine culturel du Québec, which will rule on the request in accordance with sections 103 to 106 of this Act.
In addition, from 19 October 2012, sections 107 to 116 of this Act govern an appeal to have the fair market value set by the Commission des biens culturels du Québec in the certificate provided for in section 7.14 of the Cultural Property Act (chapter B-4) varied. For that purpose and for the purposes of the Taxation Act (chapter I-3), a certificate issued under section 7.14 of the Cultural Property Act is deemed to be a certificate issued under section 105 of this Act.
2011, c. 21, s. 254.