Program Process

Ecological gifts are donations with preferential income-tax treatment, and therefore have specific requirements above and beyond other kinds of donations. In order for an ecological gift to meet these requirements, the federal Minister of the Environment must certify the property as ecologically sensitive, approve the recipient to receive the ecological gift, and certify the fair market value of the donation.

Monarch butterflies
Photo by Parks Canada

In Quebec, the ecological gift process is the joint responsibility of the federal and provincial governments: the Ministère du Développement durable, de l’Environnement et des Parcs, which is responsible for certifying the property’s ecological value and the recipient; and Environment Canada, which determines and certifies the fair market value of the property.  The various steps are explained in the guide entitled The Ecological Gifts Program in Quebec. A Step-by-Step Guide.

There are a number of steps involved in this process, including: arranging the donation; preparing and filing information on ecological sensitivity; and determining the fair market value of the donation.

Once this process has been completed successfully, the donor will receive:

  • a Certificate for Donation of Ecologically Sensitive Land (or, in Quebec, a Visa pour dons de terrains ou de servitudes ayant une valeur ecologique);
  • a Statement of Fair Market Value; and
  • an official donation receipt for the gift from the recipient.

All three of these must be included with the donor’s income-tax return. 

It can take several months to arrange a donation, and up to six months or longer to receive the necessary certifications. As a result, donors are advised to apply to the Ecological Gifts Program for a determination of fair market value as early in the year as possible--mid-September at the latest--if they wish to use their ecological gift tax benefits that same year. The donation receipt can be used beginning in the year the donation was made.

Program Coordinators are available to help at any time with a variety of aspects of the Ecological Gifts Program process.