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Conservation Land Act


conservation bodies

Consolidation Period: From September 22, 2016 to the e-Laws currency date.

Last amendment: 313/16.

Legislative History: 313/16.

This is the English version of a bilingual regulation.

Prescribed conservation bodies

1. The following are prescribed as conservation bodies for the purpose of clause (h) of the definition of “conservation body” in subsection 3 (1) of the Act:

1. A prescribed donee under the Income Tax Act (Canada).

2. A qualified organization, as defined under section 170 (h) of the Internal Revenue Code (United States) and Treasury Reg 1.170A-14 (United States).

3. A corporation created by statute that is a registered charity under the Income Tax Act (Canada).  O. Reg. 293/03, s. 1.