 These are buildings or other structures that are deemed to have cultural importance or which are deemed to have heritage value.Owners get tax deductions or subsidies for restoration, in return for which they accept restrictions on modifications to the buildings or provide public access.Buildings that are often classified as heritage buildings include former or current Parliament buildings, cathedrals, courthouses, houses built in a recognized historical style, and even fairly regular houses, if the house was formerly the home of a famous politician, artist or inventor.