Resources

Starting a Land Trust

Standards and Practices 2019

Standards and Practices 2005

Conservation Easements

Owned Lands

 A Volunteer’s Manual for Land Management

1. Manual Cover (692 KB) 
2. Acknowledgements (32 KB)
3. Section Title Pages (30 KB)
4. Table of Contents (21 KB)
5. Section A – Introduction (24 KB)
6. Section B – Volunteers (242 KB)
7. Section C – Getting on the Land (750 KB)
8. Section D – Preparing a Management Plan (100 KB)
9. Section E – Managing Conservation Easements (1.70 MB)

Summary (8 KB) Appendices (874 KB) References (16 KB)

Fundraising Manual

1. Manual Cover (223 KB) 
2. Acknowledgements (26 KB)
3. Section Title Pages (39 KB)
4. Table of Contents (17 KB)
5. Section A – Are You Ready To Start a Fund Development Program? (49 KB)
6. Section B – Identifying Potential Funding Sources (50 KB)
7. Section C – Case Statement (71 KB)
8. Section D – Solicitation Strategies (49 KB)
9. Section E – Stewardship (28 KB)
10. Section F – Database 101 (23 KB)
11. Section G – Benchmarking and Evaluation (34 KB)

Appendices (2.30 MB)

Volunteer Fact Sheet (318 KB) 

Land Securement Manual

1. Manual Cover (1.42 MB)
2. Acknowledgements (10 KB)
3. Section Title Pages (358 KB)
4. Part 1 – Real Estate Basics (55 KB)
5. Part 2 – Securement Options (155 KB)
6. Part 3 – Securement Process (94 KB)
7. Part 4 – Land Valuation and Taxation (110 KB)
8. Part 5 – Land Use Planning (57 KB)
9. Part 6 – Land Management (83 KB)

• Part 2 – Appendix 2A – Agreement of Purchase and Sale (56 KB)
• Part 2 – Appendix 2B – Sample Right of First Refusal (19 KB)
• Part 2 – Appendix 2C – Sample Informal or Handshake Agreement (13 KB)
• Part 2 – Appendix 2D – Sample Management Agreement (18 KB)
• Part 2 – Appendix 2E – Sample Licence Agreement (25 KB)
• Part 2 – Appendix 2F – Sample Lease Agreement (31 KB)
• Part 2 – Appendix 2G – Sample Annotated Conservation Easement (111 KB)
• Part 2 – Appendix 2H – Sample Letters of Intent to Donate (20 KB)
• Part 2 – Appendix 2I – Sample Bequest Wording (15 KB)
• Part 2 – Appendix 2J – Sample Life Interest (Estate) Agreement (26 KB)
• Part 3 – Appendix 3A – Environment Assessment Form (Phase I) (52 KB)
• Part 3 – Appendix 3B – Guidelines for the Review and Acceptance of Property Donations (31 KB)
• Part 3 – Appendix 3C – Site Assessment Criteria (202 KB)
• Part 4 – Appendix 4A – Purchase or Fee Simple Donation – Request For Appraisal Services (16 KB)
• Part 4 – Appendix 4B – Conservation Easement – Request for Appraisal Services (17 KB)
• Part 4 – Appendix 4C – Ecological Gifts (Ontario) Criteria (143 KB)
• Part 4 – Appendix 4E – Ecological Gifts (Ontario) Process (175 KB)
• Part 4 – Appendix 4F – GST Certificate (9 KB)
• Part 4 – Appendix 4G – Revenue Canada Form T2062 (174 KB)
• Part 4 – Appendix 4H – Form of Undertaking for Prescribed Donee (9 KB)
• Part 5 – Appendix 5A – Requirement to Have Regard For Provincial Interests (9 KB)
• Part 5 – Appendix 5B – Provincial Policy Statement (103 KB)
• Part 6 – Appendix 6A – Standard Land Holding Agreement (16 KB)
• Part 6 – Appendix 6B – Standard Custodianship Agreement (14 KB)
• Part 6 – Appendix 6C – Property Monitoring Report Form (24 KB)

Introduction to Cross-border Conservation Information Tools

U.S. taxpayers who own Canadian properties are often interested in transferring their property to the next generation of family members and permanently protecting their lands in Canada.  In both cases, conservation can be a financially valuable strategy. There are tax incentives in both countries to encourage conservation of priority natural lands. Especially notable is how conservation can reduce or eliminate Canadian capital gains taxes on transfers, including bequests. Please explore the tools provided here to learn more.

These tools touch on the key components of U.S. taxpayers’ decisions about whether, when, and how to conserve their Canadian properties. It is not intended to provide tax or legal advice. To fully understand how the tax components mentioned will have an impact on your situation, you must confer with your accountants and lawyers in the U.S. and Canada. 

The tax information provided within these tools is broadly applicable across Canada. The case studies assume that the disposition of property will be in Ontario and subject to the federal non-resident surtax rather than Ontario provincial tax. The calculations do not consider any other province’s tax regulations that may apply to a non-resident.

These tools were published in partnership by OLTA and American Friends of Canadian Land Trusts thanks to a grant from:

Incentives for U.S. Taxpayers Brochure

Cross-border Conservation Handbook