Ecological gifts: assessing ecological sensitivity

There is no formal application form. Instead the donor, often in cooperation with the recipient, collects the following information and sends it to the regional Ecological Gifts Program coordinator or a delegated certification authority for review:

Some provinces have different requirements. For more information, contact a regional Ecological Gifts Program coordinator.

The brief assessment of the ecological sensitivity of the proposed ecological gift lands should demonstrate that national and, if applicable, provincial/territorial criteria have been met. If the proposed donation is a covenant, easement, or servitude, applicants may provide a copy of the baseline report in support of their request for certification, as these reports typically contain the information needed to determine whether a property qualifies as ecologically sensitive.

The following information should be included in the assessment:

National Criteria for Ecological Sensitivity

Both the existing environmental values of the land and those that may result from conservation initiatives are included in the consideration of what is ecologically sensitive. The following national criteria currently apply:

Regional Ecological Sensitivity Criteria - Ontario

A. Specific Categories of Qualified Lands

Lands, easements or covenants relative to such lands, which fall into one or more of the following categories shall be deemed to be ecologically sensitive lands in Ontario. This is provided terms of easements or covenants regard and protect the ecologically sensitive features of the land.

B. General Criteria for Other Ecologically Sensitive Lands

Lands, easements or covenants relative to such lands, that meet one or more of the following general criteria may also be considered to be ecologically sensitive lands in Ontario -- subject to the approval of the federal Minister of the Environment or a person delegated by the Minister for this purpose (the term "significant" for the purposes below refers to definitions provided in Provincial Policy Statements): This is provided terms of easements or covenants regard and protect the ecologically sensitive features of the land.

The categories and criteria listed above, for the purposes of implementation of provisions in the Income Tax Act for ecological gifts, have been agreed to by representatives of the Governments of Ontario and Canada. This list and criteria may be further elaborated and amended by agreement between Environment Canada and the Ontario Ministry of Natural Resources.

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