00000nam 2200000zi 4500 9.878732 CaOODSP 20221107165325 m o d f cr cn||||||||| 190830t20192019quc ob f000 0 eng d 9780660324272 CaOODSP eng rda CaOODSP n-cn--- CW66-392/2019E-PDF Ecological Gifts Program : guidelines for appraisals. Gatineau QC : Environment and Climate Change Canada = Environnement et changement climatique Canada, 2019. ©2019 1 online resource (17 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Issued also in French under title: Programme des dons écologiques : lignes directrices relatives aux évaluations. "July 2019." Includes bibliographical references. "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. gccst Nature conservation gccst Donations gccst Tax credits gccst Government policy Canada. Environment and Climate Change Canada. Programme des dons écologiques : (CaOODSP)9.878733 Ecological Gifts Program - guidelines for appraisals (CaOODSP)9.698985 PDF 2.59 MB https://publications.gc.ca/collections/collection_2019/eccc/CW66-392-2019-eng.pdf