Resources and Links

Income Tax Information and Guidance

Visit the Canada Revenue Agency Site

Visit the Quebec Ministry of Revenue Site

Canada Revenue Agency. Proposed Guidelines on Split-Receipting. 1 800 267-2384.  Income Tax Technical News No. 26. Ottawa, Ontario: Canada Revenue Agency, 2002.

Canada Revenue Agency. Gifts and Income Tax. 1 800 267-2384. Publication No. P113(E). Ottawa, Ontario: Canada Revenue Agency, nd.

Canada Revenue Agency. Gifts and Official Donation Receipts. 1 800 267-2384. Publication No. IT-110R3. Ottawa, Ontario: Canada Revenue Agency, 1997.

Canada Revenue Agency. Operating a Registered Charity. 1-800-267-2384. Ottawa, Ontario: Canada Revenue Agency Website, 2009.

Meewasin Valley Authority. Conserving Land: Canadian Tax Incentives for Private Land Owners. Regina, Saskatchewan: Meewasin Valley Authority, 1998.

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Appraisal Resources

Appraisal Institute of Canada (AIC)

L’Ordre des évaluateurs agréés du Québec (OEAQ)

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Private Land Conservation and Stewardship

Annand, M. and P. Curry. Conservation Easements Guide for Saskatchewan. CSALE Occasional Paper No. 6. Melfort, Saskatchewan: Centre for Studies in Agriculture, Law and the Environment, University of Saskatchewan and Ducks Unlimited Canada, 1999.

Attridge, Ian C. Conservation Easement Valuation and Taxation in Canada. Ottawa: North American Wetlands Conservation Council (Canada), 1997.

Barla, P. and J.-D. Saphores. Les Mesures de protection des habitats fauniques en terres privées: les instruments économiques. Université Laval, Ste-Foy, Quebec: Quebec Ministry of Environment,1997.

Denhez, Mark. You Can't Give it Away: Tax Aspects of Ecologically Sensitive Lands. Sustaining Wetlands Issues Paper No. 1992-4. Ottawa: North American Wetlands Conservation Council (Canada), 1992.

Environment Canada. The Importance of Nature to Canadians, survey .

Fundy Model Forest Network. Conservation Management Recommendations for Parlee Brock Demonstration Woodlot. Saint John, New Brunswick: Fundy Model Forest Network, 2001.

Girard, Jean-François.Guide des bonnes pratiques en intendance privé: aspects juridiques et organisationnels. Centre québécois du droit de l'environnement, 2000.

Island Nature Trust. Private Stewardship: The Landowner's Options. Charlottetown, Prince Edward Island: Island Nature Trust, 1989.

Kwasniak, A. Conservation Easement Guide for Alberta. Edmonton, Alberta Environmental Law Centre, 1997.

Land Trust Alliance. The Standards and Practices Guidebook: An Operating Manual for Land Trusts. Washington, D.C.: Land Trust Alliance, 1997.

Land Trust Alliance and National Trust for Historic Preservation. Appraising Easements: Guidelines for Valuation of Land Conservation and Historic Preservation Easements, Third Edition. Washington, D.C.: Land Trust Alliance and National Trust for Historic Preservation, 1999.

Lind, Brenda. Working Forest Conservation Easements: A Process Guide for Land Trusts, Landowners and Public Agencies. Washington, D.C.: Land Trust Alliance, 2001.

Longtin, Benoît.Options de conservation: guide du propriétaire. Centre québécois du droit de l'environnement, 1996.

Nature Conservancy of Canada. A Landowner's Guide to Conservation Easements. Guelph, Ontario: Nature Conservancy of Canada, 2001.

Nova Scotia Nature Trust. Land Conservation. Options for Corporate Landowners. Halifax, Nova Scotia: Nova Scotia Nature Trust, 2002.

Saskatchewan Environment and Resource Management. Your Guide to Conservation Easements in Saskatchewan and Common Questions on Conservation Easements. Regina, Saskatchewan: Saskatchewan Environment and Resource Management, 1998.

Silver, Thea M. et al. Canadian Legislation for Conservation Covenants, Easements and Servitudes: The Current Situation. Report No. 95-1. Ottawa: North American Wetlands Conservation Council (Canada), 1995.

Stewardship Centre for British Columbia. Green Legacies: A Donor's Guide for B.C. (Stewardship series) Victoria. 2002. Give Green Canada website. Copies can be ordered from Habitat Conservation Trust Fund. Telephone 1-800-387-9853.

Quebec Links:

Revenu Québec (Quebec Ministry of Revenue)

Ministère du Développement durable, de l’Environnement et des Parcs

Ordre des évaluateurs agréés du Québec (in French only)

Ontario Links:

Conservation Land Tax Incentive Program (CLTIP) – Ontario Ministry of Natural Resources

Managed Forest Tax Incentive Program (MFTIP) – Ontario Ministry of Natural Resources

Ontario Land Trust Alliance
10 Adelaide Street East, Suite 401
Toronto, ON  M5C 1J3

BC Links: Private Land Conservation and Stewardship

Land Trust Alliance of BC

  • Standards & Practices: Resources and Assessment. A collection of Best Practices, Resources and Template Documents that provide professional standards for Land Trusts to adhere to (2010). 
  • Conservation Offsets: a financial revenue tool for conserving natural areas, watersheds, and community resilience. (2011).
  • Credible Conservation Offsets for Natural Areas in BC: conserve nature today then plant trees for tomorrow. (2009).
  • Property Assessments of Conservation Lands, A Guide for Land Owners, Land Trusts and Covenant Holders: case studies and resources.
  • A New Climate for Conservation: nature, carbon and climate change for BC. (2010).
  • Water Licenses and Conservation: future direction for land trusts in British Columbia. (2008).
  • Mitigating and Adapting to Climate Change Through the Conservation of Nature.
  • Conservation Covenants: a guide for developers and planning departments. (2008).
  • Reviewing Conservation Covenants in BC. (2005).
  • What Makes Successful Stewardship and Conservation Organizations? (2003).
  • On the Ground: A volunteers’ guide to monitoring stewardship agreements. The Stewardship Series, British Columbia. (2001).

West Coast Environmental Law

  • Greening your title: a guide to best practices for conservation covenants. (2005).
  • Guidelines for conservation covenants in the ALR. (2003).
  • Giving it Away: tax implications of gifts to protect private land. (2004).
  • Leaving a Living Legacy: using conservation covenants in BC. (1996).
  • Here Today, Here Tomorrow: Legal tools for the voluntary protection of private lands in BC. (1994).

Stewardship Centre for British Columbia

Canada and British Columbia. 1994-2002. The Stewardship Series. Victoria, British Columbia: British Columbia Ministry of Environment, Lands and Parks and Environment Canada, 1994-2002.

  • Stream Stewardship: A Guide for Planners and Developers;
  • Water Stewardship: A Guide for Teachers, Students and Community Groups;
  • The Streamkeepers Handbook: A Practical Guide to Stream and Wetland Care;
  • Stewardship Options For Private Landowners in British Columbia;
  • Community Greenways: Linking Communities to Country and People to Nature;
  • Stewardship Bylaws: A Guide for Local Government; and
  • Green Legacies: A Donor's Guide for BC.

Greenaway, Guy, ed. Preserving Working Ranches in the Canadian West. High River, Alberta: Southern Alberta Land Trust Society, the Land Conservancy of British Columbia and the Sonoran Institute, 2000.