The regime that Trevor is referring to applies to donations of certified Canadian cultural property. It's not designed this way for the purposes of independence; it's much more for the purposes of their expertise. When an individual is going to donate Canadian cultural property to a designated institution, such as a museum or a university, the desire is to have that cultural property qualify for certain enhanced tax incentives. In addition to the charitable donations tax incentive, that property would also qualify for an exemption from any capital gains tax associated with the disposition. That person can apply to the Canadian Cultural Property Export Review Board for a determination or a designation that the item, be it art or some other form of Canadian cultural property, is of national importance or of outstanding significance. Now it's only of outstanding significance provided that the budget implementation act passes. With that determination, the donation qualifies for the enhanced tax incentives. Should someone be refused the designation, recourse with regard to that would go, I believe, to Tax Court, so there's an independent mechanism for that.
While that organization is ultimately embedded within government—it's a subcomponent of the Department of Canadian Heritage—it's an independent tribunal with, as I said, recourse to the court system.