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ARTICLE · 03 APRIL 2017

More Substantive Regime For Gifts Of Ecologically Sensitive Land

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In an effort to preserve Canada's environmental heritage and encourage donations of ecologically sensitive land (and related easements, covenants and servitudes on such land) ("ESL")...

CanadaEnvironment
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In an effort to preserve Canada's environmental heritage and encourage donations of ecologically sensitive land (and related easements, covenants and servitudes on such land) ("ESL") while avoiding conflicts of interest, the Budget limits the donation regime for gifts of ESL.

Under the existing regime for gifts of ESL, donors of ESL are exempt from capital gains tax on the gift and entitled to claim a tax credit (individuals) or a tax deduction (corporations) for the eligible amount of the gift, up to 100% of their income.  These tax benefits may be carried forward for a period of 10 years.  In order to obtain these tax benefits, however, the ESL must be certified by the Minister of Environment and Climate Change Canada ("ECCC") as land that is "ecologically sensitive" and is thereby important to conserve and protect as part of Canada's environmental heritage.  The Minister of ECCC must also approve transfers of ESL to charities and certify the fair market value ("F

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