Resources - American Friends of Canadian Conservation

Successful cross border conservation transactions, involving U.S. taxpayers who own important Canadian natural lands, requires an understanding of tax laws, real estate practices and conservation procedures from both countries. For more than a decade, American Friends of Canadian Conservation (and its supporters and partners) have invested in learning how to correctly navigate all the steps in this bi-national process. One way we accomplish our conservation mission is by sharing what we’ve learned through our partnership-based transactions; by teaching at conferences; producing workshops for landowners and their advisors; and creating a library of fact sheets on topics related to cross border conservation. You can access some of these resources below along with other documents and links you may find useful.

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Save Some Green

American Friends of Canadian Conservation is delighted to announce the availability of Save Some Green: A Handbook for US Taxpayers. For years, Canadian conservation organizations and landowners from the US (and the lawyers, accountants and financial planners who advise them) have been searching for definitive information about bi-national incentives for conserving Canada’s natural heritage.

Fact Sheet for Prospective Donors of Conservation Gifts

Your land in Canada is a treasure. It is likely a place where your family has gathered, maybe for generations. Favorite memories have been created and renewed there. Perhaps the property is a financially valuable business asset. Or it may be both.

This fact sheet provides landowners with an introduction to cross border conservation transactions, tax benefits and American Friends of Canadian Conservation.

Cross-border Conservation Workshop at the Canadian Land Trust Summit

Fact Sheet for Land Conservation Organizations

Canadian entities interested in protecting land owned by U.S. taxpayers (who may, or may not, be American) can learn the fundamentals of cross border conservation from this fact sheet.

Fact Sheet for Land Owner / Donor Advisors

Attorneys, accountants and estate planners representing US taxpayers who own land in Canada need to understand the substantial tax benefits available in connection with gifts of land or interests in land. US professionals are often unaware of the potentially onerous Canadian capital gains taxes triggered by transferring real property, even by gift or devise.

This fact sheet offers professional advisors insight into these topics generally and specifically into how American Friends can help their clients.

Sample Appraiser Declaration

The Internal Revenue Service has specific requirements associated with conservation easement valuations, including the “declaration” by the appraiser. This sample language can be used as a template by appraisers involved in cross border conservation transactions.

Obtaining Recognition as a Publicly-supported Charity in the U.S.

Canadian conservation organizations interested in securing gifts from U.S. taxpayers would be wise to pursue this status from the Internal Revenue Service. The fact sheet explains why recognition is needed, the benefits and the process.

Available Only to American Friends’ Supporters and Partners

Obtaining "Clearance" from Canada Revenue Agency (CRA) for Cross Border Gifts

U.S. taxpayers are required to deposit money for Canadian capital gains taxes when they transfer title to Canadian land, or an interest such as a conservation easement unless they receive clearance from CRA. This fact sheet explains the concept and process.

Available Only to American Friends’ Supporters and Partners

Ecological Gifts Program / Environment and Climate Change Canada

Ecological Gifts Program from Environment Canada provides substantial Canadian tax incentives for preserving ecologically significant properties.

Fact Sheet for Appraisers

Guidance on how to order, prepare and review an appraisal to substantiate the value of a conservation gift according to Internal Revenue Service requirements.

Green Legacies - A Donors Guide for British Columbia

IRS Section 170H

Cottage Succession

“Cottage Succession” encompasses the myriad of legal, financial and familial issues connected to passing vacation property from one generation to the next. Conservation can be an integral aspect of cottage succession planning when the property includes natural areas that deserve protection. David Fry of Cottage Law, in Michigan, wrote the attached overview and offers an excellent book on the topic.