There are six ways to conserve land in Quebec:
1. Fee simple donation – Property is protected in perpetuity and the landowner is no longer responsible for real estate taxes. Under the Ecological Gift Program, a charitable receipt is issued for the fair market value of the property, if eligible, which includes federal and provincial tax credits and no capital gains taxes on the donated property.
2. Real conservation servitude – A real conservation servitude is a legal restriction tied to a property (referred to as the dominant property) that is typically located in the vicinity of the landowner’s property, which is referred to as the servient property. The servient property must share similar ecological attributes with the dominant one. The landowner retains ownership of their property and decides which portions of the land will be subject to the servitude. This servitude is a legally registered agreement between the landowner and a conservation organization, under which certain activities are permanently restricted on the servient property (e.g., subdivision, construction of roads, certain forestry activities). Real conservation servitudes may also qualify for the Ecological Gift Program, which is subject to eligibility requirements and specific guidelines. offering tax benefits to the landowner.
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.
