NAPTEP Income Tax Resources

Extracted text (beginning)

Revised: April 7, 2022 
 
INCOME TAX RESOURCES 
 
 
Before making a decision to apply for a Natural Area Exemption Certificate, you should obtain independent legal 
and tax advice to be sure you understand how it will affect your particular situation. 
 
You and your tax advisor may wish to consult the following resources: 
 
Canada Revenue Agency - Charities & Giving  
For more information see: https://www.canada.ca/en/services/taxes/charities.html. Islands Trust Conservancy is 
a Crown Agent and qualified donee, able to issue donation receipts for income tax purposes, see: 
https://www.canada.ca/en/revenue-agency/services/charities-giving/other-organizations-that-issue-donation-
receipts-qualified-donees/majesty-right-canada-a-province-a-territory-united-nations-agencies.html 
 
Cross-Border Conservation Gifts 
For more information see information from American Friends of Canadian Conservation at: 
https://conservecanada.org/resources/ 
 
Environment Canada’s Ecological Gifts Program 
For more information see: https://www.canada.ca/en/environment-climate-change/services/environmental-
funding/ecological-gifts-program/overview.html 
 
Greening Your Title: A Guide to Best Practices for Conservation Covenants, Third Edition. Ann Hillyer, Judy 
Atkins (1
st
 & 2
nd
 eds.) and Ben Drimmelen (3
rd
 ed.) (2013). Available in print or online from West Coast 
Environmental Law: https://www.wcel.org/publication/greening-your-title-guide-best-practices-conservation-
covenant-3rd-edition 
 
Giving it Away: Tax Implications of Gifts to Protect Private Land. Ann Hillyer and Judy Atkins (2004). Available in 
print or online from West Coast Environmental Law: https://www.wcel.org/publication/giving-it-away-tax-
implications-gifts-protect-private-land-0 
 
Green Legacies: A Donor’s Guide for British Columbia. Land Trust Alliance BC and Give Green Canada (2015). 
Available in print or online from the Give Green Canada: http://ltabc.ca/wp-
content/uploads/2017/UP/Green_Legacies_2015.pdf 
 
Property Assessments of Conservation Lands: A Guide for Land Trusts and Covenant Holders Case Studies and 
Resources. Land Trust Alliance of British Columbia (2020). Available online at: https://ltabc.ca/publications-a-
research/property-assessments-on-conservation-lands-updated-2020/

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