In addition to the two legally-mandated methods of collecting -- legal deposit and control of the disposition of government records -- Library and Archives Canada (LAC) also adds to its holdings through purchases and gifts. The latter method is critically important, given limitations on our acquisitions budget. Anyone who feels that they have valuable materials, whether published or unpublished, and regardless of media, is encouraged to offer them to LAC. All gifts to the Crown are eligible for tax relief equal to the fair market value of the material, as determined by independent appraisers.
Further Information: Gifts to Library and Archives Canada www.collectionscanada.gc.ca/collection/acquisition/003001-100-e.html