Fact Sheet for Prospective Donors of Conservation Gifts
An introduction to cross-border conservation transactions, the tax benefits, and American Friends, written for landowners.
Successful cross-border conservation transactions require an understanding of tax laws, real estate practices, and conservation procedures from both countries. For more than a decade, American Friends of Canadian Conservation (AFCC) and its partners have invested in learning how to correctly navigate this bi-national process, and we share what we learn through the resources below.
SAVE SOME GREEN: A Handbook for US Taxpayers
Definitive information on the bi-national incentives for conserving Canada’s natural heritage, written for US taxpayers and the lawyers, accountants, and financial planners who advise them.
Professional Services Provider Network
A cross-border gift raises legal, tax, appraisal, and estate planning questions on both sides of the border. This directory helps landowners find professionals experienced in these transactions, in Canada and the US.
Legal
Nova Scotia
Allen Campbell, Partner, BOYNECLARKE LLP
99 Wyse Road, Suite 600, P.O. Box 876
Dartmouth Main, Dartmouth, NS B2Y 3Z5
T 902.460.3462 | F 902.463.7500 | www.boyneclarke.ca
Colton Smith, Associate, Stewart McKelvey
600-1741 Lower Water Street
Halifax, NS B3J 0J2
902-420-3334
csmith@stewartmckelvey.com | www.stewartmckelvey.com
New Brunswick
Steven D. Christie, McInnes Cooper
Barker House, Suite 600, 570 Queen Street, PO Box 610
Fredericton, NB E3B 5A6
Direct +1 (506) 458-1521 | Tel +1 (506) 458-8572
steven.christie@mcinnescooper.com | www.mcinnescooper.com
Ontario
Jillian Brazda, Partner, HGR Graham Partners LLP
190 Cundles Rd E, Suite 107
Barrie, ON L4M 4S5
705-737-1249 ext 127 | Fax 705-325-2081 | www.hgrgp.ca
Chris Holmes, Barriston Law
46A King William Street
Huntsville, ON P1H 1G3
705.789.4493
cholmes@barristonlaw.com | www.barristonlaw.com
46A King William Street
Huntsville, ON P1H 1G3
705.789.4493
cholmes@barristonlaw.com | www.barristonlaw.com
British Columbia
Margaret Sasges, K.C., Barrister & Solicitor, CAMAS LAW
200 – 903 Humboldt Street
Victoria, BC V8V 2Z9
T 236-239-0251 | msasges@camaslaw.ca | www.camaslaw.ca
Tax & Accounting
Nova Scotia
Jim Creaser, Partner, Doane Grant Thornton LLP
Nova Centre, North Tower, Suite 1000, 1675 Grafton Street
Halifax, NS B3J 0E9
T +1 902 420 7170
Jim.Creaser@ca.gt.com | www.doanegrantthornton.ca
Ontario
Lauren Priebe, CPA, CGA, Senior Manager, Tax, BDO Canada LLP
Office 807-223-5321 | Direct 807-808-5256 | lpriebe@bdo.ca
Kaz Nesbitt, Partner, Tax, Grant Thornton LLP
102-127 Hunter Street E
Peterborough, ON K9H 1G7
T +1 705 740 8869
Kaz.Nesbitt@ca.gt.com | www.doanegrantthornton.ca
Tanya Bown, International & US Tax Specialist, CPA, CA, Welch LLP
123 Slater St., 3rd Floor, Ottawa, ON K1P 5H2
613-236-9191 ext 110 | Tbown@welchllp.com | www.welchllp.com
British Columbia
Terry Dyer, CPA, CA, BComm, Principal, Cameron Izard Snell LLP
300 – 737 Yates Street, Victoria, BC V8W 1L6
Direct 778-405-0092 | Phone 250-381-2288
t.dyer@cistax.ca | www.cistax.ca
Robert E. Flux, CPA, CA, CPA (Illinois), CFP, TEP, Incorporated Partner, Crowe MacKay LLP
P.O. Box 1610, Sechelt, BC V0N 3A0
Main (604) 697-9272 | Toll Free 1 (844) 522-7693
Robert.Flux@crowemackay.ca | www.crowemackay.ca
Please note: American Friends of Canadian Conservation provides this directory as a convenience and does not endorse, recommend, or guarantee any provider. Landowners are responsible for selecting and engaging their own advisors.
Are you a conservation professional?
If you are a lawyer, accountant, appraiser, estate planner, or other professional experienced in cross-border conservation, we welcome you to join the network and connect with landowners protecting Canadian land. We review every submission before listing.
Complete our short questionnaire to request a listing.
Fact Sheets
Follow a manual added link
Fact Sheet for Land Conservation Organizations
The fundamentals of cross-border conservation for Canadian entities interested in protecting land owned by US taxpayers.
Follow a manual added link
Fact Sheet for Land Owner / Donor Advisors
For attorneys, accountants, and estate planners: the substantial tax benefits, and the Canadian capital gains issues, involved in gifts of Canadian land.
Follow a manual added link
Fact Sheet for Donating Securities
How to donate appreciated securities to American Friends and recommend a grant to a Canadian conservation organization.
Follow a manual added link
Fact Sheet for Appraisers
Guidance on ordering, preparing, and reviewing an appraisal that meets IRS requirements for a conservation gift.
Obtaining Recognition as a Publicly-supported Charity in the U.S.
Why IRS recognition matters for Canadian organizations, the benefits, and the process.
Available only to American Friends’ supporters and partners.
Obtaining Clearance from Canada Revenue Agency (CRA) for Cross-Border Gifts
The CRA clearance concept and process when a US taxpayer transfers Canadian land or an interest such as a conservation easement.
Available only to American Friends’ supporters and partners.
Other
Follow a manual added link
Cross-border Conservation Workshop at the Canadian Land Trust Summit
American Friends’ workshop presentation on cross-border conservation.
Follow a manual added link
Sample Appraiser Declaration
Template declaration language appraisers can use to meet IRS requirements for conservation easement valuations.
Follow a manual added link
Ecological Gifts Program, Environment and Climate Change Canada
Canadian tax incentives for preserving ecologically significant properties.
Follow a manual added link
IRS Section 170(h)
The US tax code provision governing qualified conservation contributions.
4202 Meridian St, Ste 105-378
Bellingham, WA 98226
Robert Orland, Director of Conservation:
(519) 241-4022
E-mail: info@conservecanada.org
Save Some Green
