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 may apply to your capital gain.

To report the amounts, complete and attach Form T1170, Capital Gains on Gifts of Certain Capital Property, to your return.


A gift of ecologically sensitive land cannot be made to a private foundation after March 21, 2017.

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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