Ecological Gifts Program

• Visit the Ontario Region Web Site
• Visit the Quebec Region Web Site
• Visit Public Works and Government Services Canada - Appraisal and Valuation Services



• Income tax information and guidance
• Private Land Conservation and Stewardship

Income tax information and guidance

Canada Revenue Agency. Proposed Guidelines on Split-Receipting (PDF 77 KB). 1 800 267-2384.
Income Tax Technical News No. 26. Ottawa, Ontario: Canada Revenue Agency, 2002.

Canada Revenue Agency. Gifts and Income Tax. 1 800 267-2384.
Publication No. P113(E). Ottawa, Ontario: Canada Revenue Agency, nd.

Canada Revenue Agency. Registered Charities and the Income Tax Act.
Publication No. RC 4108(E). Ottawa, Ontario: Canada Revenue Agency, nd.

Canada Revenue Agency. Gifts and Official Donation Receipts. 1 800 267-2384
Publication No. IT-110R3. Ottawa, Ontario: Canada Revenue Agency, 1997.

Meewasin Valley Authority. Conserving Land: Canadian Tax Incentives for Private Land
Owners. Regina, Saskatchewan: Meewasin Valley Authority, 1998.

Private Land Conservation and Stewardship

Annand, M. and P. Curry. Conservation Easements Guide for Saskatchewan. CSALE Occasional Paper No. 6. Melfort, Saskatchewan: Centre for Studies in Agriculture, Law and the Environment, University of Saskatchewan and Ducks Unlimited Canada, 1999.

Attridge, Ian C. Conservation Easement Valuation and Taxation in Canada. Ottawa: North American Wetlands Conservation Council (Canada), 1997.

Barla, P. and J.-D. Saphores. Les Mesures de protection des habitats fauniques en terres privées: les instruments économiques. Université Laval, Ste-Foy, Quebec: Quebec Ministry of Environment,1997.

Canada and British Columbia. 1994-2002. The Stewardship Series. Victoria, British Columbia: British Columbia Ministry of Environment, Lands and Parks and Environment Canada, 1994-2002.
Series includes:

• Stream Stewardship: A Guide for Planners and Developers;

• Water Stewardship: A Guide for Teachers, Students and Community Groups;

• The Streamkeepers Handbook: A Practical Guide to Stream and Wetland Care;

• Stewardship Options For Private Landowners in British Columbia;

• Community Greenways: Linking Communities to Country and People to Nature;

• Stewardship Bylaws: A Guide for Local Government; and

• Green Legacies: A Donor's Guide for BC.

Denhez, Mark. You Can't Give it Away: Tax Aspects of Ecologically Sensitive Lands. Sustaining Wetlands Issues Paper No. 1992-4. Ottawa: North American Wetlands Conservation Council (Canada), 1992.

Environment Canada. The Importance of Nature to Canadians, survey [http://www.ec.gc.ca/nature/index_e.htm].

Findlay, Barbara and Ann Hillyer. Here Today, Here Tomorrow: Legal Tools for the Voluntary Protection of Private Land in British Columbia. Vancouver, B.C.: West Coast Environmental Law Research Foundation, 1994.

Fundy Model Forest Network. Conservation Management Recommendations for Parlee Brock Demonstration Woodlot. Saint John, New Brunswick: Fundy Model Forest Network, 2001.

Girard, Jean-François.Guide des bonnes pratiques en intendance privé: aspects juridiques et organisationnels. Centre québécois du droit de l'environnement, 2000.

Greenaway, Guy, ed. Preserving Working Ranches in the Canadian West. High River, Alberta: Southern Alberta Land Trust Society, the Land Conservancy of British Columbia and the Sonoran Institute, 2000.

Hillyer, Ann and Judy Atkins. Giving it Away: Tax Implications of Gifts to Protect Private Land. Vancouver, B.C.: West Coast Environmental Law Research Foundation, 2000.

Hillyer, Ann and Judy Atkins. Greening Your Title: A Guide to Best Practices for Conservation Covenants. Vancouver BC: West Coast Environmental Law Research Foundation, 2000.

Island Nature Trust. Private Stewardship: The Landowner's Options. Charlottetown, Prince Edward Island: Island Nature Trust, 1989.

Kwasniak, A. Conservation Easement Guide for Alberta. Edmonton, Alberta Environmental Law Centre, 1997.

Land Trust Alliance. The Standards and Practices Guidebook: An Operating Manual for Land Trusts. Washington, D.C.: Land Trust Alliance, 1997.

Land Trust Alliance and National Trust for Historic Preservation. Appraising Easements: Guidelines for Valuation of Land Conservation and Historic Preservation Easements, Third Edition. Washington, D.C.: Land Trust Alliance and National Trust for Historic Preservation, 1999.

Land Trust Alliance of British Columbia. On the Ground: A Volunteers' Guide to Monitoring Stewardship Agreements. The Stewardship Series. British Columbia: The Land Trust Alliance of British Columbia, 2001.

Lind, Brenda. Working Forest Conservation Easements: A Process Guide for Land Trusts, Landowners and Public Agencies. Washington, D.C.: Land Trust Alliance, 2001.

Longtin, Benoît.Options de conservation: guide du propriétaire. Centre québécois du droit de l'environnement, 1996.

Nature Conservancy of Canada. A Landowner's Guide to Conservation Easements. Guelph, Ontario: Nature Conservancy of Canada, 2001.

Nova Scotia Nature Trust. Land Conservation. Options for Corporate Landowners. Halifax, Nova Scotia: Nova Scotia Nature Trust, 2002.

Ontario Nature Trust Alliance. Land Securement Manual. Don Mills, Ontario: Ontario Nature Trust Alliance, 1999.

Saskatchewan Environment and Resource Management. Your Guide to Conservation Easements in Saskatchewan and Common Questions on Conservation Easements. Regina, Saskatchewan: Saskatchewan Environment and Resource Management, 1998.

Silver, Thea M. et al. Canadian Legislation for Conservation Covenants, Easements and Servitudes: The Current Situation. Report No. 95-1. Ottawa: North American Wetlands Conservation Council (Canada), 1995.