Disposition or Change in Use of Ecological Gifts

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EGP recipients play a vital role in protecting Canada’s biodiversity and natural heritage. Under the EGP, recipients are responsible for the long-term management and conservation of the ecological gift and its ecologically sensitive features. To provide a safeguard, a federal tax shall be imposed on a recipient that is a charity, municipality or municipal or public body performing a function of government in Canada that holds an ecological gift and does not meet the obligations described below. Under the provisions of the Income Tax Act of Canada (ITA), these recipients are required to receive authorization from the federal Minister of the Environment prior to any dispositions or changes in use of ecological gifts. When an unauthorized disposition or change in use takes place, the recipient is subject to a federal tax pursuant to section 207.31 of the ITA.

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  • Author: Environment Canada
  • Language of Document: Separate English/French
  • Document Type: Fact sheet
  • Cat. No.: CW66-274/2014E
  • ISBN: 978-1-100-23198-3
  • Size: 21.6 X 28
  • Pages: 4
  • Year: 2014
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