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:
http://publications.gc.ca/pub?id=9.878732&sl=0

Publication information
Department/Agency Canada. Environment and Climate Change Canada.
Title Ecological Gifts Program : guidelines for appraisals.
Publication type Monograph
Language [English]
Other language editions [French]
Earlier edition Ecological Gifts Program - guidelines for appraisals
Format Electronic
Electronic document
Note(s) Issued also in French under title: Programme des dons écologiques : lignes directrices relatives aux évaluations.
"July 2019."
Includes bibliographical references.
Publishing information Gatineau QC : Environment and Climate Change Canada = Environnement et changement climatique Canada, 2019.
©2019
Description 1 online resource (17 pages)
ISBN 9780660324272
Catalogue number
  • CW66-392/2019E-PDF
Subject terms Nature conservation
Donations
Tax credits
Government policy
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