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

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Property that meets the following two conditions:

  • It is:
    • land in Québec or bordering on Québec,
    • a real servitude encumbering all or a portion of land in Québec or bordering on Québec, or
    • a personal servitude running for 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 du Développement durable, de l'Environnement et de la Lutte contre les changements climatiques.
Note
  • 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.

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