136 · SPEC Kit 297
University of Saskatchewan
» The donor has signed the required University of Saskatchewan Library
» A complete bibliographical list of the gift-in-kind has been created by the
donor or by the Library;
» The gift-in-kind has been appraised as arranged by the Library.
3.5.2. For gifts-in-kind of cultural property which might be defined as of “outstanding
significance and national importance” by the Canadian Cultural Property Export Review
Board, it is the responsibility of the donor to discuss this with the Library and with his or
her personal tax consultant before the gift-in-kind is officially donated.
» The University of Saskatchewan has been designated to receive such cultural
property by the Minister of Canadian Heritage.
3.5.3. For further information, see the University’s Gift-in-Kind Identification and
™ See University of Saskatchewan Policy Handbook: Gift-in-Kind
Identification and Appraisal at: http://www.usask.ca/policies/5_07.htm
3.5.4. Canadian income tax information on gifts-in-kind, including certified cultural
property, can be found in the CRA publication titled Gifts and Income Tax.
™ See Canada Revenue Agency: Gifts and Income Tax at: http://www.cra-
3.5.5. Income tax receipts are issued directly from the University’s Financial Services
By email: firstname.lastname@example.org
By telephone: (306) 966-5965