000 02146nam  2200373zi 4500
0019.878732
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006m     o  d f      
007cr cn|||||||||
008190830t20192019quc     ob   f000 0 eng d
020 |a9780660324272
040 |aCaOODSP|beng|erda|cCaOODSP
043 |an-cn---
0861 |aCW66-392/2019E-PDF
24500|aEcological Gifts Program : |bguidelines for appraisals.
264 1|aGatineau QC : |bEnvironment and Climate Change Canada = Environnement et changement climatique Canada, |c2019.
264 4|c©2019
300 |a1 online resource (17 pages)
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
500 |aIssued also in French under title: Programme des dons écologiques : lignes directrices relatives aux évaluations.
500 |a"July 2019."
504 |aIncludes bibliographical references.
520 |a"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.
69207|2gccst|aNature conservation
69207|2gccst|aDonations
69207|2gccst|aTax credits
69207|2gccst|aGovernment policy
7101 |aCanada. |bEnvironment and Climate Change Canada.
77508|tProgramme des dons écologiques : |w(CaOODSP)9.878733
795##|tEcological Gifts Program - guidelines for appraisals |w9.698985
85640|qPDF|s2.59 MB|uhttps://publications.gc.ca/collections/collection_2019/eccc/CW66-392-2019-eng.pdf