Here is a Helpful Glossary of Gift Planning

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.

A principal sum, permanently set aside and invested by a charity, with only the income used for charitable purposes.

(1) An interest in land. (2) All the property that a person had the power to dispose of by will.