Here is a Helpful Glossary of Gift Planning

To hold, consider, or treat as if.

Any charitable gift arrangement where the charity's use of the asset is delayed to some future time.

Property acquired for the purpose of gaining or producing income in relation to which a taxpayer can claim capital cost allowance. The Income Tax Act prescribes the kind of property against which capital cost allowance can be claimed. Land is not depreciable property.

Authorization by the Minister of Water, Land and Air Protection of an individual or organization to hold a conservation covenant or a statutory
right of way. Designation may be general designation or individual.

The new federal budget 2010 proposes elimination of the disbursement quota.  Formerly the minimum amount of a charity's income that is to be applied to its charitable purposes.

Land that receives the benefit of a covenant or easement over a neighbouring property called the servient tenement.

A person, foundation, or corporation that makes a gift.