Here is a Helpful Glossary of Gift Planning

Land owned by the Crown. Also known as public land. Crown land may be held by either the federal or provincial government.

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.

A right of use attached to land over nearby or adjacent property of another. The land having the right of use attached is known as the dominant tenement and the land subject to the easement is known as the servient tenement. Often used to provide access to one parcel of land over another.

A gift of land or a covenant or easement on land that is certified as ecologically sensitive by the federal Minister of the Environment or his or her designate in accordance with the provisions of the federal Income Tax Act and otherwise meets the requirements of the Income Tax Act and that gives rise to special tax benefits.