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Ecological Gifts Program

Environment Canada's Ecological Gifts Program

Many wildlife species live in natural areas on private lands. Landowners who want to protect the natural features of their property can do so by participating in the Ecological Gifts Program.

What is an Ecological Gift?

An Ecological Gift is a donation of ecologically sensitive land or a partial interest in ecologically sensitive land—such as a conservation easement, covenant or real servitude—to a qualified recipient that protects the land in perpetuity. Lands donated as ecological gifts are as varied in type as the Canadian landscape, ranging from wetlands, shores and forests, to grasslands and rocky cliffs.

Every donation, no matter how small, is significant. Since the inception of the program, landowners across Canada have donated over 1000 ecological gifts, covering over 150,000 hectares of land, and valued at approximately $630 million. Many of these ecological gifts protect areas that are of national or provincial significance and are home to species at risk.

Ecological gifts can be made to a number of recipients including:  environmental charities approved by Environment Canada;  federal, provincial and territorial governments;  municipalities and municipal or public bodies that perform a function of government.

The land must be certified as ecologically sensitive by Canada’s Minister of the Environment or a delegated certification authority in accordance with the provisions of the federal Income Tax Act, which allows donors to receive income tax benefits.

What is the Ecological Gifts Program?

The Ecological Gifts Program is a national program that promotes ecological stewardship by providing tax incentives to landowners who donate certified ecologically sensitive lands or interests in those lands to qualified recipients who protect the land in perpetuity. The Program was established to combat habitat loss and degradation and to conserve important wildlife habitats and ecologically sensitive land across Canada. 

The Program is administered by Environment Canada under the federal Income Tax Act. Donations of ecologically-sensitive land or easements, covenants and real servitudes on such land are eligible for special tax benefits and donations made on or after May 2, 2006 are exempt from tax on any capital gains that have accrued with respect to the property. 

What are the benefits of participating in the Ecological Gift Program?

Individuals and corporate landowners benefit from participating in the Program by:

• creating a natural legacy for current and future generations;
• increasing the quality of life in their community;
• receiving significant tax benefits; and
• illustrating their support for ecological fiscal reform while inspiring others to do the same.