Leaving aConservation

LegacyOPTIONS FOR PRIVATE LANDOWNERS

The Bruce Trail Conservancy

Our Mission

The Bruce Trail Conservancy is a charitable organiza-

tion committed to establishing a conservation corridor

containing a public footpath along the Niagara

Escarpment, in order to protect its natural ecosystems

and to promote environmentally responsible public

access to this UNESCO World Biosphere Reserve.

For over 40 years, visionaries, private landowners,

members and donors have worked diligently to support

the mission of the Bruce Trail Conservancy to secure a

Conservation Corridor along the Niagara Escarpment.

Today, the BTC is one of Ontario’s largest land trusts,

protecting and caring for more than 7,000 acres of

Escarpment land.

Leaving a Conservation Legacy

Options for Landowners

Deciding how to protect the natural or cultural features

of your land is unique and personal. Some landowners

want to protect the heritage values of their land for

future generations. Some may see conservation as a

way to resolve property or potential income tax chal-

lenges, while others view it as an estate planning option.

There are many options available to Niagara Escarpment

landowners interested in leaving a conservation legacy.

Trained and experienced Bruce Trail Conservancy Staff

are ready to discuss the options available to you, and will

assist you every step of the way to ensure your commit-

ment to conservation creates a lasting natural legacy.

Waisberg Property - Split Receipt, 72 acres secured

Young Wetland - Land Donation, 57 acres secured

Ways to ensure your land creates a lasting natural legacy

Donation: Land donations are a complication-free way

to ensure a permanent, natural legacy. Gifts of land

remain in charitable trust and are protected forever.

Land donations generate a tax receipt for the land’s

value as determined by a third-party appraiser. The

receipt can be used against your taxable income over

5 years including the year of donation. Other tax bene-

fits may include an exemption on capital gains tax per-

taining to the property, and the ability to apply the tax

receipt to 100 percent of your annual income as

opposed to the usual 75 percent income limit.

Land donations are of critical importance to the mis-

sion of the Bruce Trail Conservancy. A secure conserva-

tion corridor along the Niagara Escarpment, in our

lifetimes, will not be possible without generous

landowners donating their land to the BTC. The Bruce

Trail Conservancy celebrates these donations with recog-

nition of your gift through property naming, on-trail sig-

nage or by others means according to your wishes.

Split Receipt: Landowners have the option to donate part

of the value of their land and receive cash for the remain-

der. Split-receipting is applicable to all eligible transfers of

real property. The minimum amount of donated value

that Canada Revenue Agency accepts is 20 percent.

Life Interest: Landowners interested in donating their

property while continuing to live on it may consider a

“life interest” agreement. This agreement is for a specified

term. The BTC serves as the land steward, caring and

maintaining the donated portion of land, beginning when

an agreement is reached. A tax receipt issued for the

donation reflects fair market value of the property minus

the value of the life interest agreement. The receipt can

be applied against your income tax over 5 years including

the year of donation.

Conservation Severance: This option severs a portion

of your property to allow for a land donation. A conser-

vation severance is a popular option as it generates a

tax receipt for the Fair Market Value of the donated land

and it allows you to establish a natural landscape

around your home that will be professionally steward-

ed and protected by the BTC in perpetuity.

Madill Property - Land Donation, 14 acres secured

Collins Property - Split Receipt, 77 acres secured

Create a lasting natural legacy, protected in perpetuity

Bequest: Bequeathing your land to the BTC is a very

significant conservation option. Landowners may name

the Bruce Trail Conservancy as a primary or secondary

beneficiary in their Wills. Bequests can generate a large

tax credit for your estate, which may help to minimize

or eliminate taxes on capital gains and to preserve

assets for beneficiaries.

Right of Way Easement: This is legal agreement that

runs on title and enables you to retain ownership of

your property while allowing the BTC to secure the Trail.

A tax receipt reflecting Fair Market Value of the donated

right of way, as determined by a third party appraiser, is

issued by the BTC and can be used against your taxable

income over for 5 years including the year of donation.

You should discuss any options that interest you with

your family members and your lawyer, accountant

and/or financial advisor.

Landowners Comments

“Our group of Canadian and U.S. Citizens have owned

100 acres of Escarpment land overlooking Georgian

Bay since 1971. The Bruce Trail Conservancy is helping

us to preserve it forever. Through the Eco-Gift program,

we were able to recoup our costs by selling part and

donating the rest of the land to the BTC, tax free, using

a “split receipt.” The BTC’s expert staff made it easy.

Thanks to the BTC, another kilometre of Escarpment

land will be preserved in its natural state.”Eric Lipson, Dyers Bay Property

Split Receipt – 66 acres secured

“The rise of the conser-vationist land trusts of

North America is one of

the few ecological wins in

a bleak world of climate

change, pollution and

eroded habitat. We are

thrilled to play a tiny part in that. All hail to the Bruce

Trail Conservancy and all who tread its path.”David Kendall, West Fork Property

Land Donation – 5 acres secured

Johnson Easement - Land Donation, 4.3 acres secured

Dyers Bay Property - Split Receipt, 66 acres secured

FOR MORE INFORMATION PLEASE CONTACT:

P.O. Box 857, Hamilton, ON L8N 3N9

P: 905.529.6821 or 1.800.665.4453

F: 905.529.6823 E: info@brucetrail.org

Charitable Reg. No. 11921 7578 RR0001

www.b r u c e t r a i l . o r g

Your Conservation PartnerThe Bruce Trail Conservancy can help you strategize

long-term options for your Niagara Escarpment property.

Together, we can help you conserve your land and carry

out your wishes beyond your lifetime. The first step is to

discuss your vision. We are pleased to meet with you at

your convenience. As a landowner, you are aware that

the cost and responsibility of managing land should not

be taken lightly. The BTC has proven success in steward-

ing and caring for conservation lands and has the capaci-

ty to do so in perpetuity. We sincerely look forward to

discussing the best options for you to create your lasting

natural legacy.