A donor wishing to make an ecological gift must provide an appraisal as evidence of the value of the gift as part of the donor’s application to the Ecological Gifts Program. An appraisal is an estimate of the value of a property made by a qualified appraiser, sometimes referred to as a valuer. The Ecological Gifts Program has specific appraisal requirements set out in a document titled Guidelines for Appraisals which can be found on the Program’s web site at www.cws-scf.ec.gc.ca/egp-pde/.
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Standard 10: Tax Benefits and Appraisals
