Gifts of ecologically sensitive land
If you made a gift of ecologically sensitive land to certain qualified donees (other than a private foundation), the inclusion rate of zero applies to your capital gain.
To report the amounts, complete and attach Form T1170, Capital Gains on Gifts of Certain Capital Property, to your return.
To qualify for the capital gains inclusion rate of zero, you must meet certain conditions, and other special rules may apply. For more information, see pamphlet P113, Gifts and Income Tax.
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