Eligible recipients

Landowners can donate gifts of ecologically sensitive land to environmental charities approved by the federal Minister of the Environment, as well as to federal, provincial, territorial and municipal governments. Collectively, these organizations are called recipients.

There are currently more than 150 eligible recipients across Canada, including land trusts and nature conservation groups. In order to be eligible to receive an ecological gift donation, an environmental charity must:

Recipient responsibilities

Recipients of ecological gifts are responsible for maintaining the biodiversity and environmental heritage values of the property in perpetuity. They may also help in other ways - such as by providing an initial assessment of the property's ecological sensitivity, arranging for an appraisal of the ecological gift’s fair market value, and coordinating the necessary applications.

As a disincentive to unauthorized alterations to properties donated under the Program, a federal tax equal to 50 per cent of the current fair market value of the land may be imposed on charitable and municipal recipients for land-use changes (even those perceived as beneficial) and dispositions made without prior written authorization from the Minister of the Environment or a delegated certification authority. In some cases, this tax would also be triggered if a recipient wished to keep only the ecologically sensitive portions of a donated property and sell the remainder.

Land transfers or changes in use that are consistent with the original objectives of the ecological gift are likely to be authorized. Examples might include wanting to transfer ownership of a donated property to another conservation organization that is eligible to receive ecological gifts or to undertake a change in land use that would enhance or restore the conservation value of the property.

To seek authorization, recipients should write to the Ecological Gifts Program office in their region in advance of making any dispositions or changes in land use. Tax-related questions should be directed to the Canada Revenue Agency, which is responsible for implementing these provisions under the Income Tax Act. See the Program's fact sheet Disposition or Change in Use of Ecological Gifts for more information.

How a charity becomes eligible

To apply for eligibility, a registered charity must send a request in writing to:
National Secretariat, Ecological Gifts Program
Canadian Wildlife Service
Environment Canada
351 St. Joseph Blvd.
Gatineau, QC K1A 0H3
Telephone: (800) 668-6767
Fax: (819) 994-4445

The application package must include:

A response from the National Secretariat can be expected within six weeks. If the request is urgent, include that information in the cover letter and the assessment process may be expedited.

A charity that is interested in receiving an ecological gift in Quebec also has to comply with the criteria of the ministère du Développement durable, de l’Environnement et des Parcs.

Private foundations

Ecological gift donations to private foundations are acceptable under the Ecological Gifts Program, but are not eligible for the tax benefits of reduced capital gains. For more information, please contact the Canada Revenue Agency.

Eligible environmental charities

National

British Columbia

Alberta

Saskatchewan

  • Ducks Unlimited Saskatchewan
    PO Box 4465
    1030 Winnipeg St
    Regina Sk  S4R 8P8
    Telephone: (306) 569-0424
    Fax: (306) 565-3699
    E-mail: du_regina@ducks.ca
    Website: www.ducks.ca
  • Meewasin Valley Authority
    402 Third Avenue South
    Saskatoon Sk  S7K 3G5
    Telephone: (306) 665-6887
    Fax: (306) 665-6117
    Website: www.meewasin.com
  • The Nature Conservancy of Canada - Saskatchewan
    100-1777 Victoria Avenue
    Regina Sk  S4P 4K5
    Telephone: (306) 347-0447 or 1-866-622-7275
    Fax: (306) 347-2345
    E-mail: saskatchewan@natureconservancy.ca
    Website: www.natureconservancy.ca
  • Nature Saskatchewan
    206-1860 Lorne Street
    Regina Sk  S4P 2L7
    Telephone: (306) 780-9273 or 1-800-667-4668 in Saskatchewan
    Fax: (306) 780-9263
    E-mail: info@naturesask.ca
    Website: www.naturesask.ca
  • Saskatchewan Water Security Agency (SWSA)
    111 Fairford Street East
    Moose Jaw Sk  S6H 7X9
    Telephone: (306) 694-3900
    Fax: (306) 694-3465
    E-mail: comm@wsask.ca
    Website: www.wsask.ca
    Note: The SWSA is not an environmental charity. The SWSA is a provincial Crown corporation. Donations to this agency are considered gifts to the Crown and as such the Corporation issues tax-deductible receipts. It can also be of assistance in working with donors regarding land donations to other organizations in Saskatchewan.
  • Saskatchewan Wildlife Federation
    9 Lancaster Rd
    Moose Jaw Sk  S6J 1M8
    Telephone: (306) 692-8812 or 1-877-793-9453
    Fax: (306) 692-4370
    E-mail: sask.wildlife@sasktel.net
    Website: www.swf.sk.ca

Manitoba

  • Cooks Creek Conservation District
    66-156 Pineridge Road - Box 11, Grp, 561 BR #5
    Winnipeg MB  R2C 2Z2
    Telephone: (204) 777-2223
    Fax: (204) 777-0570
    E-mail: cccd@mts.net
    Website: www.cookscreekcd.com
  • Ducks Unlimited Canada - Manitoba
    2-545 Conservation Drive
    Brandon MB  R7A 7L8
    Telephone: (204) 729-3500
    Fax: (204) 727-6044
    E-mail: du-_brandon@ducks.ca
    Website: www.ducks.ca
  • Fort Whyte Alive
    1961 McCreary Rd
    Winnipeg MB  R3P 2K9
    Telephone: (204) 989-8355
    Fax: (204) 895-4700
    E-mail: info@fortwhyte.org
    Website: www.fortwhyte.org
  • Manitoba Habitat Heritage Corporation (MHHC)
    200-1555 St. James Avenue
    Winnipeg MB  R3H 1B5
    Telephone: (204) 784-4350
    Fax: (204) 784-4359
    E-mail: mhhc@mhhc.mb.ca
    Website: www.mhhc.mb.ca
    Note: The MHHC is not an environmental charity. The MHHC is a provincial Crown corporation. Donations to this agency are considered gifts to the Crown and as such the Corporation issues tax-deductible receipts. It can also be of assistance in working with donors regarding land donations to other organizations in Manitoba.
  • The Nature Conservancy of Canada -Manitoba
    200-611 Corydon Ave
    Winnipeg MB R3L 0P3
    Telephone: (204) 942-6156 or 1-866-683-6934
    Fax: (204) 942-1016
    E-mail: manitoba@natureconservancy.ca 
    Website: www.natureconservancy.ca

Northwest Territories and Nunavut

Ontario

Quebec

New Brunswick

Nova Scotia

Prince Edward Island

Newfoundland and Labrador

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