The roots of both NAAB and CCPERB come out of changes to the Income Tax Act. NAAB was at the birth of CCPERB and over the years the relationship led to frequent assessments of the best ways to conduct appraisals in a Revenue Canada environment. Both had developed the same understanding of fair market value, and by mutual respect and reflection added changes to the way reports were prepared. Good examples of the partnership were ideas on considerations, reasoned justification and the triangulation method.
The recent revisions to the CCPERB Guide For Monetary Appraisals (Nov 2020) raises issues around the definition of fair market value and challenges archivists and CCPERB to recognize that institutional competition for the donation of significant fonds constitutes a marketplace different from that for art and collectibles.
NAAB Secretariat:130 Albert, Suite 1912Ottawa, ONK1P 5G4Tel.: (613) 565-1222 ext. 191Toll free: 1-866-254-1403Fax: 1-855-855-0774
Secrétariat du CNÉA :130, rue Albert, Bureau 1912
K1P 5G4Tél. : (613) 565-1222 ext. 191Sans frais : 1-866-254-1403Téléc. : 1-855-855-0774