Conservation Easement Valuation and Taxation in Canada

Conservation Easement Valuation and Taxation in Canada

Author: Ian Attridge

Publisher:

Published: 1997

Total Pages: 96

ISBN-13:

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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.


Reinventing Conservation Easements

Reinventing Conservation Easements

Author: Jeff Pidot

Publisher:

Published: 2005

Total Pages: 46

ISBN-13:

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No recent happening in land conservation rivals the rapid expansion of conservation easements and the related growth in the number of land trusts over the past 15 years. Among the forces driving this phenomenon are tax and other public subsidies and the view that the conservation easement is a win-win strategy in land protection. The thesis of this policy focus report is that conservation easements are a valuable land protection tool, complementing regulation, land acquisition, and tax policies, but that reforms are needed in tax and other laws and conventions governing easements, lest we risk losing the public benefits for which the easements were established.


Conservation Covenants

Conservation Covenants

Author: Great Britain. Law Commission

Publisher: Stationery Office/Tso

Published: 2014

Total Pages: 246

ISBN-13: 9780102988321

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In this report, the Law Commission make recommendations for the introduction of a new statutory scheme of conservation covenants in England and Wales. The recommendations to introduce such a scheme would create a new legal tool, enabling landowners to protect land in order to conserve and restore our natural and built environment. Conservation covenants would allow landowners voluntarily to create binding obligations on their own land to meet a conservation objective, such as preserving woodland, cultivating a particular species of plant or protecting a habitat for an animal, or farming land in a certain way. The proposed statutory scheme would give individual landowners the opportunity, using private agreements, to contribute to conservation efforts being made across England and Wales. The scheme will create a versatile, simple and cost-effective legal tool capable of: unlocking currently missed conservation opportunities by overcoming the legal difficulties faced when creating binding obligations; facilitating better ways to deliver existing conservation objectives; and providing assurance of long-term conservation benefits. The report includes a draft Conservation Covenants Bill, which would introduce the conservation covenant scheme into the law of England and Wales.


A Good Tax

A Good Tax

Author: Joan Youngman

Publisher:

Published: 2016

Total Pages: 260

ISBN-13: 9781558443426

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In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.


Canadian Water Politics

Canadian Water Politics

Author: Mark Sproule-Jones

Publisher: McGill-Queen's Press - MQUP

Published: 2008-11-20

Total Pages: 408

ISBN-13: 0773575952

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Canadian Water Politics explores the nature of water use conflicts and the need for institutional designs and reforms to meet the governance challenges now and in the future. The editors present an overview of the properties of water, the nature of water uses, and the institutions that underpin water politics. Contributors highlight specific water policy concerns and conflicts in various parts of Canada and cover issues ranging from the Walkerton drinking water tragedy, water export policy, Great Lakes pollution, St Lawrence River shipping, Alberta irrigation and oil production, and fisheries management on the Atlantic and Pacific coasts.


A Canadian Priorities Agenda

A Canadian Priorities Agenda

Author: France St-Hilaire

Publisher: IRPP

Published: 2007

Total Pages: 592

ISBN-13: 9780886452032

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Rising income inequality has been at the forefront of public debate in Canada in recent years, yet there is still much to learn about the economic forces driving the distribution of earnings and income in this country and how they might evolve in the future. With research showing that the tax-and-transfer system is losing the ability to counteract income disparity, the need for policy-makers to understand the factors at play is all the more urgent. Income Inequality provides a comprehensive review of Canadian inequality trends, including changing earnings and income dynamics among the middle class and top earners, wage and job polarization across provinces, and persistent poverty among vulnerable groups. The Institute for Research on Public Policy (IRPP), in collaboration with the Canadian Labour Market and Skills Researcher Network (CLSRN), presents new evidence by some of the country’s leading experts on the impact of skills and education, unionization and labour relations laws, as well as the complex interplay of redistributive policies and politics over time. Amid growing anxieties about the economic prospects of the middle class, Income Inequality will serve to inform the public discourse on inequality, an issue that ultimately concerns all Canadians.