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Be a part of History.











The Enduring Value of Vintage Photographs


Donations of Cultural Property


Legal Parameters


Certification of Cultural Property


Unique Tax Incentives


Participation Example


Future Benefit


$10,000 Initial Cash Contribution Example


5 easy Steps to Participating in the VIA Project


Approved Vendors


Funding Opportunities





The Founding Directors




Preserving Culture Enabling Research Benefitting Canadians

Political Figures





A bespectacled Mohandas Gandhi, the Mahatma, who eventually led India to its independence, laughs with the man who was to be the nation’s first prime minister, Jawaharlal Nehru. Gandhi’s philosophy of non-violent resistance, including civil disobedience and fasts, drove India to independence in 1947 after nearly 200 years of British rule.

Robert F. Kennedy, left, Counsel for the Senate Rackets Committee, confers with his brothers Edward Kennedy, center, and Sen. John F. Kennedy during a committee hearing in Washington, D.C..

Cuban leader Fidel Castro, left, and Soviet leader Nikita Khrushchev hug at the United Nations.

Progressive Conservative leader Robert Stanfield grimaces as he drops a football May 30, 1974, while campaigning in North Bay, Ontario. The Liberals were returned to power with 141 seats to 95 for the Conservatives, 16 NDP, 11 Social Credit and one independent on July 8.




the photograph has been the principal documentary record of civilization; A passport to our collective memory and history. However, without proper care, these fragile objects may be damaged over time or lost entirely through neglect. There is a vital need to safeguard the enduring legacy found in the vintage photographic record. A number of leading Canadian educational institutions possess the desire, ability and capacity to house and preserve these unique cultural and artistic resources, and to make them available for all to cherish. Yet, none of these institutions have the financial resources necessary to purchase these photographs for their public collections.

Dropping the ball? In the image to the left, Robert Stanfield is shown rather awkwardly handling a football. Although there were numerous photos taken at the same time in which Stanfield capably handled the ball, the National Wire Service chose to run this picture across Canada. This picture is widely credited with Stanfield’s poor showing in the balance of his campaign for 1974. A review of the entire photo archival collection from that session tells the full story, and in particular the power and impact of the media on the way a story is delivered.

The Vintage Iconic Archives (VIA) Project makes it possible for individual Canadians to play a vital role. As collectors first, and thereafter as donors, we can ensure the preservation of these captivating and intensely valuable artifacts, while receiving significant personal tax benefits in the process.

Michael Moir University Archivist and Head, Clara Thomas Archives and Special Collections, York University Archives Giroux’s Daguerreotype camera Circa 1839 VINTAGE ICONIC ARCHIVES || p3

1890 Panning for Gold, California The simplest technique to extract gold from placer ore is panning. In panning, some mined ore is placed in a large metal pan, combined with a generous amount of water, and agitated so that the gold particles, being of higher density than the other material, settle to the bottom of the pan. The lighter material such as sand, mud and gravel are then washed over the side of the pan, leaving the gold behind.

Technology Advancements





Wright Brothers first flight Made of wood, wire and cloth by two bicycle mechanics, the plane remained aloft for 12 seconds and travelled a distance of 120 feet. Kitty Hawk, North Carolina.

Alexander Graham Bell reunites with colleagues in Brantford, Ontario. Bell and these men strung a telephone line between the Bell home and Paris, Ontario, creating the world’s first long distance telephone line.

Samuel Morse’s first telegraph Morse received a letter regarding his wife’s illness and by the time he got to her she had been buried; This inspired his invention which brought word of countless births and deaths around the world.

NASA weather satellite Tiros 1 The 270-pound satellite has solar cells (invented 1954) on the sides that provide electrical current to power the satellite’s cameras, tape recordings, radio receivers and antennas.



intended to encourage Canadians to assist our cultural organizations, museums, galleries and institutions, in acquiring culturally significant assets by donating them as “GIFTS IN KIND” under either the Income Tax Act (ITA) of Canada, or as “CULTURAL PROPERTY” under the CULTURAL Photo left: Consider the metaphor of mining: Archivists mine and refine the resource and make it of greater value to all Canadians. The raw materials are the original photos as the gold/precious metals were for the miner of yore. Archivists preserve the building blocks of knowledge thus contributing to the world around us. Michael Moir University Archivist and Head, Clara Thomas Archives and Special Collections, York University Archives


of Canada. Part of the process

is the CANADIAN CULTURAL PROPERTY EXPORT REVIEW BOARD (CCPERB) which exists to determine whether properties donated qualify as cultural property under the CPEIA and to determine the value of these properties where they have been donated to an eligible public institution under the Act.

In recent years, a number of leading Canadian universities along

with cultural organizations and galleries, have expressed their interest in receiving donations of substantial collections of vintage photographic images with the intention of preserving them and making them available as an invaluable resource. As the custodian of such collections, a university, gallery or institution is able to strengthen its profile and pedigree in the Canadian and international academic communities.

VIA Project participants are encouraged to collect and donate

vintage photographic collections to educational, cultural or charitable institutions at fair market value as determined by expert appraisers and business valuators and as may be further determined by CCPERB.

VIA Project participants will be entitled to receive valuable personal

tax benefits while enjoying the genuine satisfaction of playing a pivotal role in contributing to the acquisition and preservation of diverse cultural and fine art resources in Canada. As a result of these donations, the public as well as generations of students, faculty and fine arts professionals will gain access to these collections in perpetuity.


Women’s Successes





Women’s Suffrage Movement Women rally for their right to vote. Washington, D.C..

Florence Chadwick is shown four miles off the Dover shore during her recordbreaking swim across the English Channel, England. The 31-year-old swimmer from San Diego, Ca., arrived at Dover, Kent, 13 hours and 28 minutes after leaving Cap Gris Nez, France.

A member of the Women’s Liberation Party drops a brassiere in the trash barrel in protest at the Miss America pageant in Atlantic City, N.J..

Mother Teresa, head of the Missionaries of Charity order, cradles an armless baby girl at her order’s orphanage in Calcutta, India in 1978. A champion among the poor in India, Mother Teresa received the Nobel Peace Prize Oct. 17, 1979.



a number of prominent Canadian universities, possess substantial archival programs and facilities. Most if not all are capable, equipped and eager to receive and preserve these collections using state-of-the-art archival procedures in support of their programs and the academic research of their faculty and student body. These institutions have the archival capacity to ensure the secure, long-term preservation and aggregation of these invaluable heritage and cultural assets in Canada.

From faculties as diverse as fine arts, history, sociology and the

sciences; generations of students and professional scholars will benefit from access to vintage photographic images which chronicle the times in which we live and collectively represent the visual history of modern civilization.

In this way, VIA Project participants will play a satisfying role

in preserving a treasure trove of historically important and socially fascinating images for current students of culture and for future generations of Canadians.

19th century studio camera Collodion dry plate Circa 1879


1977 Oscar Peterson plays on the $35,000 Bosendorfer Imperial, billed as the world’s largest and most expensive piano, at the Newport Jazz Festival at Carnegie Hall in New York.

The Civil Rights Movement





George E.C. Hayes, left, Thurgood Marshall, center, and James M. Nabrit, the lawyers who led the fight before the U.S. Supreme Court for abolition of segregation in public schools, descend the court steps in Washington, D.C., on May 17, 1954. The Supreme Court ruled that segregation is unconstitutional.

Rosa Parks, whose refusal to move to the back of a bus touched off the Montgomery Bus Boycott and the beginning of the civil rights movement, is fingerprinted by police in Alabama. She was among some 100 people charged with violating segregation laws.

A Greeting At The White House Ambassador Adlai Stevenson, the U.S. delegate to the United Nations, shakes hands with Martin Luther King Jr., president of the Southern Christian Leadership Conference, Atlanta, Georgia.

An aerial view from a helicopter shows the March on Washington at Lincoln Memorial in D.C.. Over 250,000 people fighting for pending civil rights laws, such as desegregation, gathered at the Lincoln Memorial after a sign-carrying parade from the Washington Monument grounds.


1939 First Lord Tweedsmuir, John Buchan, the Governor-General of Canada, seated centre, speaks to the Canadian Government in Ottawa, on Sept. 7, 1939, when he announced that Canada would stand by Great Britain in the war with Germany.

War and Peace





London on Nov. 11, 1918. Armistice Day, the anniversary of the end of World War I, celebrates the armistice signed between the Allies and Germany at Compiègne, France, for the cessation of hostilities on the Western Front.

Participants in the Big Three Conference are photographed at the Livadia Palace in Yalta on February 12, 1945. Seated, from left to right, are: British Prime Minister Winston Churchill, U.S. President Franklin D. Roosevelt and Soviet Premier Josef Stalin.

Peace Parade Members of a women’s brigade protesting the Vietnam War. Parade led by former Montana congresswoman Jeanette Rankin in Washington.

Released prisoner of war is greeted by his family at Travis Air Force Base in Fairfield, California, as he returns home from the Vietnam War.


Participants in the VIA Project will realize tax benefits as contemplated and intended by law. These benefits may be further enhanced by tax free capital gains treatment and may be deductible against up to 100% of one’s taxable income.



to assist in the preservation of Canada’s heritage. Together

with the INCOME TAX ACT (ITA), it provides substantial tax incentives to encourage the donation of significant examples of Canadian cultural property to designated institutions and public authorities in Canada.

Under the auspices of the VIA Project, individual Canadian collectors

have the opportunity to acquire vintage photographs which would make valuable contributions if donated to a public collection. The ITA provides generous tax benefits for those who make donations to charities in Canada while the CPEIA provides even more significant tax benefits for donations adjudged to be of outstanding significance and national importance. .

As a result, the VIA Project can extend significant tax savings to

collectors of fine art photography and historically significant images from times past and present.

The Enduring Value of Vintage Photographs

In many cases, international press and news agencies have vintage photographic archives of original photographs which literally chronicle the evolution of our society over the past 150 years. The vintage photographs themselves are unique artifacts of unquestionable historic importance. As awareness of their iconic qualities grows in the marketplace, photos from these collections are virtually assured to become more scarce and will increase in rarity and value over time.


How it Works Donations of Property

Through the VIA Project, individuals are encouraged to acquire and donate significant works to recipient institutions in the same year as acquisition for a value based upon what they paid for the works (i.e. their ACB). The eligible amount of the gift will be determined by the recipient in accordance with the Income Tax Act. Also, through the VIA Project, individuals can acquire and donate additional property which they intend to hold for at least 3 years. This property may be designated as cultural property when donated in the future to a designated educational and cultural institution, and the fair market value may therefore be determined by the CANADIAN CULTURAL PROPERTY EXPORT REVIEW BOARD (CCPERB).

Legal Parameters

The CANADIAN INCOME TAX ACT (ITA) provides a unique system of tax incentives to encourage the donation of significant property, and specifically property designated as cultural property, to qualified donees (and in the case of cultural property, to designated institutions), by way of donation in accordance, or sale, associated with the Income Tax Act (ITA) and the CULTURAL PROPERTY EXPORT AND IMPORT ACT (CPEIA). Together, these Acts serve to encourage and ensure the preservation in Canada of significant collections as examples of artistic, historic, and cultural heritage.

The CPEIA governs the designation of institutions and public authorities that have

the capacity to preserve cultural property and make it accessible to the public. It also provides substantial tax incentives to encourage Canadians to donate or sell significant objects to public institutions in Canada. While the ITA provides similar, although not identical incentives to property which one may not choose to have designated as cultural property.

At the centre of this system is an administrative body, CCPERB which has a unique

role in the administration of the income tax incentives arising from the donation of cultural property. In particular, CCPERB is responsible for determining the fair market value of donations which qualify as cultural property under the CPEIA, and issues cultural property certificates (CRA FORM T871) under the INCOME TAX ACT to donors.

Certification of Cultural Property

For cultural property to be considered for certification, a donor or vendor of cultural property must either donate the property to an institution or public authority designated by the Minister of Canadian Heritage or reach a tentative donation agreement with the designated institution or public authority. The designated institution thereafter applies for certification to the Board on behalf of the donors or vendors.

In the certification of cultural property, the Board must determine that cultural

property meets the criteria of “OUTSTANDING SIGNIFICANCE AND NATIONAL IMPORTANCE,� and thereafter determine the fair market value of such property for income tax purposes. Since February 20, 1990, CCPERB has had the exclusive role of making determinations of fair market value for gifts of Cultural Property in Canada, whereafter a donee will determine the eligible amount of the gift in accordance with the ITA.


Unique Tax Incentives

As with all donations in Canada, any unused income tax credits or deductions arising from donations of property under the ITA or the CPEIA can be carried forward for five years. Among the provisions of the CPEIA and the INCOME TAX ACT, there are three key factors which result in substantial tax benefits that can be realized by donors. These are very significant exceptions to the most current and proposed legislative provisions otherwise governing gifts and donations of property under the INCOME TAX ACT.

CCPERB Determines Fair Market Value

For tax treatment purposes, where property is donated to an institution which qualifies under the CPEIA and the property is certified by the CPERB, the determination of fair market value by CPERB (which may be in excess of the purchase price) is deemed to be the fair market value of the gift under the Income Tax Act. The CRA has no appeal right for determinations of fair market value by CCPERB.

Tax-free Capital Gains Treatment

Where the fair market value of property is greater than the cost of the property, such gifts which qualify as cultural property enjoy tax-free capital gains treatment and there will be no taxation of the capital gain.

100% of a Donor’s Taxable Income

Donations of cultural property under the Act may be used against 100% of a donor’s taxable income (as opposed to 75% for most other donations to entities listed in Sections 110.1 and 118.1 of the ITA).

Participants in the VIA Project will realize tax benefits as contemplated and

intended by law. These benefits result from cumulative tax credits which may be in excess of the participant’s adjusted cost base for the property and may be further enhanced by the tax-free capital gains treatment which may result from certification by CCPERB.

The VIA Project serves as the first line of defence in preserving in Canada

objects of “OUTSTANDING SIGNIFICANCE AND NATIONAL IMPORTANCE,” while involving individual Canadians in the important role of preserving the nation’s heritage.


$10,000 Initial cash contribution in December $10,000 CASH CONTRIBUTION EXAMPLE MINIMUM CONTRIBUTION OF $2500

STEP 2 Purchase White Collection $4,000 Payment

STEP 1 CHA Membership $100

Participant keeps White Collection for a minimum of 3 years

STEP 3 Prepaid Interest $1900

Participant Loan to aquire Moos Collection $31,000

STEP 5 Donor receives a tax receipt for the eligible amount of the gift

Donate Moos Collection in current year (cost base of $35,000)

STEP 4 Cash for Moos Collection $35,000 ($4,000 Payment + $31,000 Loan)

Recipient Organization


5 Easy Steps to Participating in the VIA Project












A participant in the VIA Project joins the Cultural Heritage Association.

The participant purchases a collection of vintage photographs from DeLeon White Vintage Images (the White Collection), which they intend to hold for at least three years. The participant pays an initial amount upon acquisition and the remainder of the purchase price must be paid prior to any sale or donation in the future.

The participant applies to Vintage Capital for a loan (secured against the White Collection) to help fund the purchase of a second collection of vintage photographs.

Upon approval of the loan, the Participant purchases a second collection of vintage photographs from Moos Heritage Collections (the Moos Collection), with the proceeds of the loan and additional funds.

The participant donates the Moos Collection to a designated institution, or registered charity under the ITA, which commits to making a determination of fair market value in accordance with the ITA. The Donor receives a tax receipt for the eligible amount of their gift and files the receipt with their income tax return.

Approved Vendors

Moos Heritage Collections is one of the vendors of property to be acquired by participants in the VIA Project. Walter Moos is one of Canada’s most well-known art dealers, with a strong track record in vintage archival photographic images. Moos Heritage Collections sells vintage archival collections to project participants.

DeLeon White Vintage Images is also a vendor of property in the VIA Project, and has been affiliated with the DeLeon White Gallery of Toronto. DeLeon White has been committed to exhibiting work by some of the world’s most accomplished and critically acclaimed contemporary artists since 1995.

Funding Opportunities

Vintage Capital Corporation is the preferred financing arm associated with the VIA Project, and will assist project supporters in funding their purchase of vintage archival photographs. Participants in the VIA Project are welcome to work with any lender they choose.

Eastman Kodak No. 2 Brownie box camera Circa 1910 VINTAGE ICONIC ARCHIVES || p17

Cultural Heritage Association THE Cultural Heritage Association was founded in 2008 and is dedicated to helping maintain and enhance our Canadian heritage through participation in – and sponsorship of – important facets of the visual arts. A national non-profit organization, the Cultural Heritage Association is a collective of professional artists, collectors and conservators of fine art, educational institutions, public and private galleries and the general public. Cultural Heritage Association is comprised of an executive body and an active membership, and is open to interested participants from across Canada.

The primary goals of the Cultural Heritage Association are to

preserve, protect and grow our living cultural heritage. The Association celebrates the excellence and innovation of visual artists across Canada, encourages active participation in the enjoyment of the visual arts by all Canadians, and actively promotes the protection and preservation of our cultural heritage for future generations.

All participants in the VIA Project are encouraged to become

members of the Cultural Heritage Association of Canada.

The founding Directors of Cultural Heritage Association include some

of the most prominent members of Canada’s arts and cultural communities.


The Founding Directors

Jeffrey Spalding

Walter Moos

Stephen White

Jeff Spalding is a prominent artist, writer and curator. He has served as director at major art museums, including the Glenbow Museum, University of Lethbridge, Art Gallery of Nova Scotia and Appleton Museum of Art, Florida.

Walter Moos comes from a line of art dealers dating back to 1899, with immediate family having owned notable galleries in Karlsruhe (Germany), Zurich and Geneva. Gallery Moos opened its doors in Toronto on 2 May, 1959, and for more than half a century, Gallery Moos has consistently brought local and emerging talent to a wider audience, while exposing the Canadian art-going public to international perspectives.

After studying sociology at York University, Stephen White at the age of 24 became partners with Arnold Gottlieb of the Arnold Gottlieb Gallery, one of Toronto’s leading alternative commercial galleries. In 1995, White opened his own 6,000 sq. ft. contemporary gallery, the DeLeon White Gallery, at King and Spadina in Toronto with the mission of representing conceptual artists.

Gallery Moos has exhibited the work of over 530 artists, with solo exhibitions of more than 170 different artists. Exhibitions of painting and sculpture by 20th Century masters include Appel, Chagall, Degas, Kandinsky, Klee, Matisse, Miro, Modigliani, Moore, Munch, Picasso, Renoir and Canadian artists who have become wellknown names including Danby, Etrog, Iskowitz, Riopelle and Thomson.

White has always been actively engaged in the development of not-for-profit alternative art organizations and is currently committed to the development of a new “Museum without Walls”. This project has been envisioned by many of the leading minds in a multitude of disciplines connected to art and technology.

He is author of numerous books and catalogues and organizer of countless exhibitions including Canada’s visual art entry for Expo 93 Korea. Spalding is President, Royal Canadian Academy of Arts, recipient of the Alberta College of Art and Design Board of Governors Award of Excellence (1992), and has been awarded the Order of Canada (2007). Jeffrey Spalding was engaged by Toronto’s International Art Fair – Art Toronto 2009 to conceive of and present the fair’s tenth anniversary benchmark project HEARTLand and is founding director of the Cultural Heritage Association.

Kodak Argus C3 35 mm camera Circa 1939

A founding member of the Art Dealers Association of Canada, Walter Moos served as president from 1973 to 1975, as chairman of the appraisal committee from 1972 to 1989, and is currently a member of the Board of Directors. Walter is founder and past trustee of the Gershon Iskowitz Foundation.

White continues to be an instrumental agent in sourcing unique national and international collections for high net worth clients. White has orchestrated numerous significant art transactions in partnership with major Canadian cultural institutions.

In 2003, the complete files and records of Gallery Moos, including extensive files of artist’s, associated dealers and galleries, art fair participation and travel, the gallery’s published output including exhibition invitations and catalogues, posters, limited edition publications and films was welcomed into the Archive Collection of the Art Gallery of Ontario.


Be a Part of History BY BECOMING A DONOR THROUGH THE VIA Project, you can play a key role

in the preservation of vital cultural and heritage resources in Canada.

Contact Us

Please forward all enquiries and completed documentation to: Sovereign Financial Solutions 1122 International Blvd., Suite 100 Burlington, ON L7L 6Z8 Phone: 905-319-9797 Fax: 905-319-1784

Everyone considering participation in the Via Project is encouraged to seek their own tax advice in respect of their individual tax consequences of participation and should review carefully all materials, documents, and promotions associated with or connected to the Via Project.

Japanese SLR 35mm film, the Asahiflex IIb, Circa 1954

Federal Tax Shelter Identification Number TS075804. This identification number issued for the Program shall be included in any return filed by the Participant. Issuance of the identification number is for administrative purposes only and does not in any way confirm the entitlement of the Participant to claim any tax benefits associated with the Program.




1122 International Blvd., Suite 100 Burlington, Ontario L7L 6Z8

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