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| 02146nam 2200373zi 4500 |
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| 001 | 9.878732 |
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| 003 | CaOODSP |
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| 005 | 20221107165325 |
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| 006 | m o d f |
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| 007 | cr cn||||||||| |
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| 008 | 190830t20192019quc ob f000 0 eng d |
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| 020 | |a9780660324272 |
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| 040 | |aCaOODSP|beng|erda|cCaOODSP |
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| 043 | |an-cn--- |
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| 086 | 1 |aCW66-392/2019E-PDF |
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| 245 | 00|aEcological Gifts Program : |bguidelines for appraisals. |
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| 264 | 1|aGatineau QC : |bEnvironment and Climate Change Canada = Environnement et changement climatique Canada, |c2019. |
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| 264 | 4|c©2019 |
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| 300 | |a1 online resource (17 pages) |
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| 336 | |atext|btxt|2rdacontent |
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| 337 | |acomputer|bc|2rdamedia |
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| 338 | |aonline resource|bcr|2rdacarrier |
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| 500 | |aIssued also in French under title: Programme des dons écologiques : lignes directrices relatives aux évaluations. |
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| 500 | |a"July 2019." |
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| 504 | |aIncludes bibliographical references. |
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| 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. |
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| 692 | 07|2gccst|aNature conservation |
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| 692 | 07|2gccst|aDonations |
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| 692 | 07|2gccst|aTax credits |
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| 692 | 07|2gccst|aGovernment policy |
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| 710 | 1 |aCanada. |bEnvironment and Climate Change Canada. |
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| 775 | 08|tProgramme des dons écologiques : |w(CaOODSP)9.878733 |
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| 795 | ##|tEcological Gifts Program - guidelines for appraisals |w9.698985 |
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| 856 | 40|qPDF|s2.59 MB|uhttps://publications.gc.ca/collections/collection_2019/eccc/CW66-392-2019-eng.pdf |
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