Internal Audit and Evaluation Documents

• Table of Contents
• 1 Background
• 2 Summary of Findings, Conclusions and Recommendations
• 3 Introduction
• 4 Evaluation Methodology and Constraints
• 5 Evaluation Findings
• 6 Recommendations
• 7 Management Response to the Recommendations
• 8 Appendices
  • 8.1 CHPIF Document Review

8 Appendices

8.1 CHPIF Document Review

A number of documents were reviewed and analyzed in the course of this formative evaluation:

• US Internal Revenue Service, 'Rehabilitation Tax Credit – Real Estate Tips'. See website: www.irs.gov/businesses/small/industries/article/0,,id=97599,00
  
  
• National Park Service, "36 CFR 67, Historic Preservation Certifications Pursuant to Section 48(g) and Section 170(h) of The Internal Revenue Code of 1986" See website: www.cr.nps.gov.hps/tps/tax/taxregs.htm#67_11.
  
  
• National Park Service, National Center for Cultural Resources, Washington, DC. August 2004 "Improving the Administration of the Federal Historic Rehabilitation Tax Credit Program: The National Park Service Response to Recommendations for Improvement". See website: www.cr.nps.gov/hps/tps/tax/download/NPSreport.pdf.
  
  
• Financial Incentives to Support the Historic Places Initiative: A Presentation to the Department of Finance [Excerpt], Department of Canadian Heritage (2002).
  
  
• Historic Places Initiative: Accountability Tools and Financial Incentives, presentation to the Minister of Finance by Department of Canadian Heritage, January 2003.
  
  
• National Parks and National Historic Sites of Canada, "Historic Places Initiative: Building a Culture of Heritage Conservation in Canada, October 2003.
  
  
• Historic Places Initiative: Form and Structure of Financial Incentives, prepared by Ernst and Young for Department of Canadian Heritage, Parks and Historic Places Directorate, December 11, 2002.
  
  
• Historic Places Initiative: Revitalizing Canada's Communities through a Tax Credit for Commercial Heritage Properties [a presentation, source not attributed], January 2004.
  
  
• Minister's Round Table: Historic Places Initiative, presentation by Fred Copeman, April 29, 2002.
  
  
• Revenue Estimate: Historic Properties Tax Incentive, prepared by Ernst and Young for Department of Canadian Heritage, Corporate Policy and Strategic Planning, October 2, 2002.
  
  
• A Tax Incentive for Built Heritage: Why Now? Presentation by Parks Canada to the Department of Finance, January 10, 2004.
  
  
• Treasury Board Submission: Access to funding for the Commercial Heritage Properties Incentive Fund (CHPIF), a new component of the Historic Places Initiative (HPI), February 2003.Terms and conditions of the program appended to the TB submission, as are the RMAF and RBAF for HPI.
  
  
• Contribution Agreements.
  
  
• Brochure: The Commercial Heritage Properties Incentive Fund: Part of Canada's Historic Places Initiative, Parks Canada.
  
  
• Canadian Register of Historic Places, [Presentation] November 20, 2003, Parks Canada.
  
  
• What is the Canadian Register?
  
  
• Commercial Heritage Properties Incentive Fund, Application Guide and Forms, Parks Canada. AND Parks Canada – Commercial Heritage Properties Incentive Fund, website (program background material downloads).
  
  
• Converting the Commercial Heritage Properties Incentive Fund into a Tax Incentive Program, prepared by Ernst and Young for Department of Canadian Heritage, March 2004.