short answer - no. The only way you're getting the tax receipt is if your father gave it to you and you then donated it.
Has the cultural item appreciated greatly in value since your father acquired it? Since he's getting a $100K tax receipt, whatever the item is, it's valuable.
I believe the item would be treated as capital property and thus, if your father gives it to you, he'd need to pay the taxes on any increase in value of the item during the time he's owned it. Depending on your situation, this could still be beneficial to your family. You'd have to run the numbers....say for example it was worth $50K when your father acquired it, he'd have to pay the taxes on 1/2 of the $50K capital gain. You could 'gift' your father the cash to pay those taxes. If the $100K tax receipt reduced your taxes by more than the taxes your father would need pay if he gifted the item to you, it's beneficial. Note - I am a lowly IT geek, not a tax specialist, this feels like a loop-hole, and I do not know if the CRA would later come back and deny it. You need to talk to an accountant who specializes in Canadian taxes.
There is no "gift tax" in Canada. Any resident of Canada who receives a gift or inheritance of any amount from almost any source (except from an employer) will not have to include this in their income. However, if capital property (e.g. real estate, investments) is given as a gift, the person who has given the gift will be deemed to have sold the capital property at fair market value (FMV), and will have to pay tax on any resulting capital gain. The FMV is deemed to be the "cost" to the person to whom the shares were given. If money or capital property is given or loaned to a spouse or a related minor child, attribution rules will apply.