Ecological Gifts Program Presentation for Give Green Canada

Page 2 Presentation Overview Defining Ecological Gifts Ecological Gifts Program (EGP) - Key Facts For Donors For Recipients EC Certification Processes: - Eligible Recipients - Ecological Sensitivity - Fair Market Value (FMV) Reference Materials & Useful Links Contacts for More Information

Page 3 The Ecological Gifts Program (EGP) Launched in 1995, the Ecological Gifts Program (EGP) is a program under Environment Canada targeted towards protecting lands of ecological significance for current and future generations.

Page 4 The Ecological Gifts Program (EGP) The EGP offers significant income tax benefits to private and corporate landowners upon donating their ecologically sensitive land to a qualified recipient. Many of these ecogifts protect areas of national or provincial significance, and many are home to species at risk. Since the Program’s inception to September 2009, 759 ecogifts have been completed, protecting over 130,900 ha of land valued at over $500M.

Page 5 Defining Ecological Gifts What is an ecological gift? - A donation of land, or partial interest in land, that has been certified as ‘ecologically sensitive’ by the federal Minister of the Environment (or delegated certification authority) based on national and provincial ecological sensitivity criteria. - The Minister also certifies the Fair Market Value (FMV) of this donation. - These ecologically sensitive lands are donated to qualified recipients, who in turn have the responsibility of ensuring the land’s ecologically sensitive features, for which it was certified, are protected in perpetuity.

Page 6 FOR DONORS…

Page 7 Why donate? Anyone who owns ecologically sensitive land can donate property as an ecological gift. To do so, the Minister of the Environment must first: 1) certify the property as ecologically sensitive, 2) approve the recipient of the gift, and, 3) certify the fair market value of the donated property. Canada’s EGP offers significant tax benefits for donations of ecologically sensitive lands and partial interests in lands. By donating through the EGP, landowners of ecologically sensitive lands contribute to the conservation of Canada’s natural treasures and leave a legacy for future generations, through securing these lands to be protected in perpetuity. Each donation compliments other habitat conservation efforts across the country. Who can donate?

Page 8 FOR RECIPIENTS…

Page 9 a) The organization has obtained registered charitable status with the Canada Revenue Agency. b) The organization has a statement of purpose to conserve and protect Canada’s environmental heritage and to acquire and manage real estate for conservation purposes. d) The organization has applied to Environment Canada for eligibility. Environment Canada re-assesses & re-approves the recipient with respect to each proposed ecogift during the ecological sensitivity certification process. Municipal, provincial, federal governments, approved environmental charities, or public bodies performing a function of government in Canada. Primary ecogift recipients are land trusts & conservation organizations. Becoming an eligible recipient Who is eligible?

Page 10 Recipient responsibilities Issues official donation receipts for completed gifts. Protects ecogift donations in perpetuity by ensuring the ecological characteristics for which it was certified are maintained. Applies for and receives Environment Canada authorization prior to any disposition or change in land use.

Page 11 How Donations Work: The EGP Certification Process Donor and recipient agree to details of the donation Donor submits an Application to the EGP Certification steps: 1. Recipient Approval ➨ Certificate 2. Ecological Sensitivity 3. Fair Market Value ➨ Notice ➨ Statement of FMV Donor receives Certificate of Ecologically Sensitive Land & Notice of FMV Donor transfers land to recipient Environment Canada issues Statement of FMV to donor upon proof of land transfer. Recipient issues a donation receipt to the donor Donor submits the donation receipt, Statement and Certificate with their income tax return. –Individuals: ecogift value is converted to a non-refundable tax credit –Corporations: ecogift value is deducted directly from taxable income

Page 12 Once the property transfer is made and the donation is complete, a donor will have the satisfaction of knowing that their land will be protected in perpetuity for future generations.

Page 13 Reference Materials & Useful Links The Ecological Gifts Program website: The Canadian Ecological Gifts Program Handbook Topic–specific Fact Sheets: Engaging an Appraiser to Appraise an Ecological Gift; Guidelines for Appraisals; Retaining the Right to Use Land Donated as an Ecological Gift; Disposition or Change in Use of Ecological Gifts – What Recipients Need to Know; Donation and Income Tax Scenarios; Confirmation that Ecogifts are Eligible for Split-receipting. Gifts and Income Tax: ( Donor Profiles: Ontario ( Quebec (

Page 14 Contacts For More Information National Coordinator 351 St. Joseph Blvd. 3 rd Fl. Gatineau, QC. K1A 0H3 (819) , (800) Ontario 4905 Dufferin Street Toronto, ON. M3H 5T4 (416) Quebec 1141 Route de l’Eglise Sainte-Foy, QC. G1V 4H5 (418) Manitoba 123 Main Street, Suite 150 Winnipeg, MB. R3C 4W2 (204) Alberta th Ave. Edmonton, AB. T6B 2X3 (780) British Columbia & Yukon 5421 Robertson Rd. RR1 Delta, BC. V4K 3N2 (604) New Brunswick, Nova Scotia, PEI 17 Waterfowl Lane Sackville, NB. E4L 1G6 (506) Saskatchewan 2365 Albert St. Regina, SK. S4P 4K1 (306)

Page 15 With thanks to Kimberley Hair & Ecological Gifts Program Staff