Qualified Property (Also Referred to as “Ecological Gifts”)

Property that meets the following two conditions:

  • It is:
    • land in Québec or bordering on Québec, or
    • a real servitude or a personal servitude lasting at least 100 years and encumbering all or a portion of land in Québec or bordering on Québec;
  • It has an undeniable ecological value in the opinion of the Ministère de l'Environnement et de la Lutte contre les changements climatiques.
  • If the qualified property is a personal servitude, the gift must have been made after March 21, 2017.
  • A gift of qualified property entitles the donor to a tax benefit if the gift is made to a qualified donee.
  • For the purposes of a gift of qualified property, a qualified donee is a registered charity (except a private foundation, if the gift is made after March 21, 2017) one of whose primary missions is the conservation of Québec's or Canada's ecological heritage.

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter