Ecological Gifts Program

The Ecological Gifts Program enables donors of certified "ecologically sensitive" land, or partial interests to such land, to get a tax receipt. Donors choose the eligible charity that is to receive the donation.

The tax receipt can be applied against 100% of their net annual income. Corporations deduct the amount directly, while individuals use it to calculate a non-refundable tax credit. Any unused portion of the receipt may be carried forward for up to five years and 0% of the capital gain is taxed, instead of the usual 50%.

Eligibility Criteria

Corporate and private owners of certified "ecologically sensitive" land. Generally speaking, ecologically sensitive lands are areas or sites that currently, or could in the future, significantly contribute to the conservation of Canada's biodiversity and environmental heritage.

Summary

Many important wildlife habitats are found on private properties, such as cottages, woodlots, ranches and farms. The people who own these lands play an important role in protecting such habitats by limiting certain activities and practices, and encouraging restoration and stewardship. But what happens if they can no longer care for their property, or it passes out of their hands?

Since 1995, Environment Canada's Ecological Gifts Program has enabled private and corporate landowners to protect their cherished piece of nature forever by donating ecologically-sensitive land to an approved environmental charity or government body. An "ecogift" can be a donation of land or a partial interest in land - such as a conservation easement, covenant or servitude. In addition to the peace of mind of knowing that the land will be managed by the recipient according to mutually agreed-upon conservation goals and objectives, donors are also eligible to receive income tax benefits for their donation.

For more information about the Ecological Gifts Program, guidelines for appraisals or an application form, visit Environment Canada's Web site.

Donors are strongly advised to obtain independent tax advice when considering making an ecogift, to ensure that all tax implications are clearly understood.

Ontario Contact(s):
Dawn Laing
Ecological Gifts Program
Environment Canada
4905 Dufferin Street
Downsview, Ontario  M3H 5T4
Telephone: 416-739-5828
Fax: 416-739-5845
E-mail: dawn.laing@ec.gc.ca
Web site: http://www.ec.gc.ca/envhome.html