Open
Ecological Gift Program
Offers tax incentives for donating ecologically sensitive land
Last Update: March 4, 2026
Funding available
No Condition
Timeline
- Open continuously
Location
Canada
Overview
The Ecological Gifts Program provides significant tax benefits, with the appraised fair market value of donated ecologically sensitive land or partial interests exceeding one billion dollars since inception, to incentivize the protection of Canada’s natural habitats. The program supports donations of land, conservation easements, covenants, or servitudes to eligible charities or government agencies for the perpetual conservation of biodiversity and environmental heritage.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Reduce environmental footprint
Eligible Funding
- No Condition
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Agriculture, forestry, fishing and hunting
- Other services (except public administration)
- Public administration
Location
- Canada
Legal structures
- Non-profit
- Public or Parapublic institution
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Canadians
Non-profit candidates
Sector of operation
- All industries
Target groups
- All the groups
Revenue structures
- All structures
Scope
- All dimensions
Next steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Donation of ecologically sensitive land or partial interests in land to qualified recipients for long-term environmental conservation.
- Establishment of conservation easements, covenants, or servitudes to protect natural features of properties in perpetuity.
- Collaborative conservation projects with registered environmental charities or governmental organizations to preserve biodiversity and critical habitats.
- Transfer or enhancement of designated wildlife habitats, including land management practices that support species at risk.
- Protection of natural areas such as wetlands, forests, grasslands, and other significant ecosystems through legal agreements or outright donations.
Eligibility
Who is eligible?
- Individuals and corporate landowners with ecologically sensitive land
- Registered environmental charities eligible under the program
- Federal, provincial, and territorial governments
- Canadian municipalities
- Municipal or public bodies performing a function of government
Eligible expenses
- Appraisal fees for the determination of fair market value by a qualified appraiser.
- Legal costs directly related to the transfer of ecologically sensitive land or partial interests (such as covenants, easements, or servitudes).
- Survey costs necessary to establish the boundaries of the donated property or interest.
- Documentation and administrative expenses related to the preparation and submission of required materials for donation certification and tax purposes.
Eligible geographic areas
- All provinces and territories across Canada
- Municipalities within Canada
- Border regions including neighbouring provinces, Canadian territories, or American states sharing a border with Quebec, subject to specific conditions
Additional information
- Ecological gifts must be made in perpetuity, meaning restrictions or protections remain regardless of future ownership changes.
- Safeguards apply: unauthorized land use changes or dispositions may trigger a federal tax equal to 50% of the property's current fair market value.
- The certified fair market value of the ecological gift will be valid for income tax purposes for two years, even if the donation is withdrawn from the program.
- Donors can appeal the determined fair market value to the Tax Court of Canada (or the Court of Québec) within 90 days of receiving the Statement of Fair Market Value, after a redetermination.
Contacts
Frequently Asked Questions about the Ecological Gift Program Program
Here are answers to the most common questions about the Ecological Gift Program. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
What is the Ecological Gift Program?
The Ecological Gifts Program provides significant tax benefits, with the appraised fair market value of donated ecologically sensitive land or partial interests exceeding one billion dollars since inception, to incentivize the protection of Canada’s natural habitats. The program supports donations of land, conservation easements, covenants, or servitudes to eligible charities or government agencies for the perpetual conservation of biodiversity and environmental heritage.
Who is eligible for the Ecological Gift Program program?
To be eligible for the Ecological Gift Program program, you must:
Must be a registered environmental charity approved under the Ecological Gifts Program
Must be a governmental organization (federal, provincial/territorial, or municipal government or public body performing a government function)
What expenses are eligible under Ecological Gift Program?
Donation of ecologically sensitive land or partial interests in land to qualified recipients for long-term environmental conservation.
Establishment of conservation easements, covenants, or servitudes to protect natural features of properties in perpetuity.
Collaborative conservation projects with registered environmental charities or governmental organizations to preserve biodiversity and critical habitats.
Transfer or enhancement of designated wildlife habitats, including land management practices that support species at risk.
Protection of natural areas such as wetlands, forests, grasslands, and other significant ecosystems through legal agreements or outright donations.
Who can I contact for more information about the Ecological Gift Program?
You can contact Environment and Climate Change Canada (ECCC) by email at pde-egp@ec.gc.ca or by phone at (800)668-6767.
Where is the Ecological Gift Program available?
The Ecological Gift Program program is available across Canada.
Is the Ecological Gift Program a grant, loan, or tax credit?
Ecological Gift Program is a Tax Credits
Who are the financial supporters of the Ecological Gift Program?
Ecological Gift Program is funded by Environment and Climate Change Canada (ECCC)
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