Ecological Gifts Program : guidelines for appraisals.: CW66-392/2019E-PDF
"Those who donate ecological gifts to qualified recipient organizations are eligible for tax benefits under the Income Tax Act. Ecological gifts are donations of land or partial interests in land that are certified as ecologically sensitive by the federal Minister of Environment and Climate Change (the Minister). Partial interests may be in the form of conservation easements, covenants or servitudes. … These guidelines are intended to help appraisers prepare ecological gift appraisals. They include general requirements and considerations for the valuation of all ecological gifts, regardless of their fair market value. The guidelines also provide general format requirements for appraisals"--Page 3.
Permanent link to this Catalogue record:
|Department/Agency||Canada. Environment and Climate Change Canada.|
|Title||Ecological Gifts Program : guidelines for appraisals.|
|Other language editions||[French]|
|Earlier edition||Ecological Gifts Program - guidelines for appraisals|
|Note(s)|| Issued also in French under title: Programme des dons écologiques : lignes directrices relatives aux évaluations. |
Includes bibliographical references.
|Publishing information|| Gatineau QC : Environment and Climate Change Canada = Environnement et changement climatique Canada, 2019. |
|Description||1 online resource (17 pages)|
|Catalogue number|| |
|Subject terms|| Nature conservation |
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