Ecological Gifts Program

The Ecological Gifts Program enables donors of certified ecologically sensitive land, or partial interests in such land, to obtain enhanced tax benefits. Donors choose the eligible charity that is to receive and manage the donation.

The resulting income tax receipt can be applied against 100% of the donor's net annual income. Corporate donors can deduct the certified fair market value of their ecogift directly from their taxable income, while private individuals use the value to calculate a non-refundable tax credit. Any unused portion of the tax receipt may be carried forward for up to five years and 0% of the capital gain is taxed, instead of the usual 50% for capital gifts.

Eligibility Criteria

Both corporate and private owners of certified ecologically sensitive land can donate through the Ecological Gifts Program. 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 islands, recreational properties, woodlots, ranches and farm lands. The people who own these lands play an important role in protecting such habitats by limiting certain activities and practices, and encouraging restoration and long-term 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 in perpetuity according to mutually agreed-upon conservation goals and objectives, donors are also eligible to receive enhanced income tax benefits for their donation.

For more information about the Ecological Gifts Program, guidelines for appraisals or to obtain an application form, visit the Program'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.

Manitoba Contact(s):
Pat Rakowski
Ecological Gifts Program
Environment Canada
Suite 150
123 Main Street
Winnipeg, Manitoba  R3C 4W2
Telephone: 204-983-5264
Fax: 204-983-5248
E-mail: pat.rakowski@ec.gc.ca
Web site: http://www.ec.gc.ca/envhome.html
 

 

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National Contact(s):
Raymond Kotchorek
Ecological Gifts Program
Canadian Wildlife Service
Environment Canada
3rd Floor
Place Vincent Massey
351 Saint-Joseph Boulevard
Gatineau, Quebec  K1A 0H3
Telephone: 819-994-6687
Fax: 819-953-3575
Toll-free (information): 1-800-668-6767
E-mail: ecogifts@ec.gc.ca
Web site: http://www.ec.gc.ca/envhome.html
 

 

Mr. Scott Nurse
Ecological Gifts Program Secretariat
Canadian Wildlife Service
Environment Canada
3rd Floor
Place Vincent Massey
351 Saint-Joseph Boulevard
Gatineau, Quebec  K1A 0H3
Telephone: 819-953-4003
Fax: 819-953-3575
E-mail: scott.nurse@ec.gc.ca
Web site: http://www.ec.gc.ca/envhome.html