3. Personal Servitude – A personal conservation servitude, now available in Quebec, allows landowners to protect their property even if there is no dominant property nearby. Unlike the real conservation servitude, a personal conservation servitude has no requirement for a dominant property; it is linked to the landowner personally, not to a specific piece of land. To make it legally binding we add the terms “real” and “perpetual” to the personal servitude. The landowner retains full ownership of the property and decides which areas will be subject to the restrictions. Like the real conservation servitude, it is a legal, registered agreement with a conservation organization that restricts certain activities in perpetuity (e.g., subdivision, construction of roads, certain forestry activities). Personal conservation servitudes may also be eligible for the Ecological Gift Program, which is subject to eligibility requirements and specific guidelines.
4. Nature reserve on private land – The landowner retains ownership and chooses which part of his property will be under reserve status. A nature reserve must have ecological value, and is a legal agreement between a landowner and the Le ministère de l’Environnement, de la Lutte contre les changements climatiques, de la Faune et des Parcs (MELCCFP) under which certain activities are restricted (same examples as above). Tax benefits include a reduction of municipal taxes and abrogation of school taxes on the reserved land, but do not include income tax credits.
5. Donation/sale or sale for part of the value – This option is often a perfect balance that favors several projects.
6. Sell the land to a conservation organization – The landowner receives fair market value for the property, but remains liable for capital gains and receives no tax credits.
Once conserved, the land will be protected in perpetuity by the conservation organization.
The MCT will pay for notary fees to transfer land and/or conservation servitudes, land assessment fees to determine fair market value and ecological assessments to help donors qualify for the EcoGift Program (Federal-Provincial joint program). A professional accountant/tax specialist should be referred to for all financial questions regarding capital gains, tax benefits etc. The Trust will also pay municipal taxes on conserved land, monitor the health of natural habitats within conserved properties, ensure that donors’ wishes are respected, and maintain up-to-date liability insurance for approved walking and ski and snowshoeing trails, where applicable.
The MCT is a registered charity in the Massawippi watershed, certified by Revenue Canada and Environment Canada to acquire and assume stewardship responsibilities for conserved property.
