Legacy Fund – Building Communities through Arts and Heritage | Canadian Heritage

Only project-related expenses, which can be of cash and in-kind value (see definition in the Glossary), are eligible. They must be directly linked to activities that encourage and promote community engagement and reflect the expected results of the Legacy Fund, through projects that commemorate a significant historical event or personality. Some examples include:

• costs related to the restoration, renovation, or transformation of a building and/or an exterior space, including demolition, excavation, materials, labour and specialized equipment;
• costs related to the commissioning and/or installation of statues, murals, works of art, and Indigenous gathering circles;
• acquisition of land, buildings, or significant objects;
• costs associated with the unveiling/launch of the commemorative project of up to 10 percent of total eligible project costs to a maximum of $10,000;
• the commissioning of planning and design studies for the project (e.g., architectural drawings, engineering studies, environmental assessments, heritage reports);
• costs incurred in conducting project financial audits for requests over $250,000;
• costs of recruiting, training, and supporting local volunteers who are directly involved in the transformation of a building/exterior space;
• project contingency of up to 10 percent of cash expenses directed towards planning, acquisition, construction, or material costs of the project;
• cost of insurance for eligible activities; and
• HST, PST, GST: only the portion of the applicable tax that is not reimbursable by the federal government through its tax credit program is eligible.