Conservation Easement Valuation and Taxation in Canada PDF Download

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Conservation Easement Valuation and Taxation in Canada

Conservation Easement Valuation and Taxation in Canada PDF Author: Ian Attridge
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 96

Book Description
Conservation easements are a relatively new stewardship technique which are essentially agreements that set out conservation obligations for a property and are then registered on the land title. A variety of tax benefits can flow to the land owner from agreeing to enter into a conservation easement. The foundation for obtaining such benefits is the appraisal of the easement. This report examines concepts and applications of the valuation of conservation easements in Canada, primarily through appraisal methodologies and applied within income and property tax regimes. Comparisons are made to conservation easement experience in the United States.
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