Tax Receipts

Tax receipts may be issued by the Provincial Archives for archival material that is accepted into our Permanent Collection. Independent appraisals are required for all gifts in kind that require a tax receipt. Appraisal costs are the responsibility of the donor.  The Provincial Archives does not arrange or perform monetary appraisals for tax purposes; however, we will assist donors in navigating the appraisal process, if necessary.  Please note that the Provincial Archives can only provide a tax receipt for monetary appraisals that have been undertaken after a donation agreement has been signed and after records have been transferred into our custody.


Information about the National Archival Appraisal Board (NAAB) and qualified appraisers can be found at


The Permanent Collection at the Provincial Archives includes various collections that have been certified as cultural property by the Canadian Cultural Property Export Review Board.   The Provincial Archives no longer offers to coordinate applications for designation of cultural property except in the most exceptional of circumstances.  

1950s accounting office. PAS Accession 2020-085.