Income Tax Act — I-3.3 118.1
year 1 in which the estate is the individual’s graduated rate estate, and 2 that precedes the taxation year in which the gift is made, or (C) by the trust if (I) the end of the particular year is determined by paragraph 104(13.4)(a) because of an individual’s death, (II) the gift is made after the particular year and on or before the trust’s filing-due date for the particular year, and (III) the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; ( total des dons de biens culturels ) total ecological gifts , of an individual for a particular taxation year, means the total of all amounts each of which is the eligible amount — to the extent it is not otherwise included in determining an amount that is deducted under this section in computing any individual’s tax payable under this Part for any taxation year — of a gift (other than a gift any part of the eligible amount of which is included in the total cultural gifts of any individual for any taxation year) (a) of land (including a covenant or an easement to which land is subject or, in the case of land in the Province of Quebec, a personal servitude (the rights to which the land is subject and which has a term of not less than 100 years) or a real servitude) (i) the fair market value of which is certified by the Minister of the Environment, and (ii) that is certified by that Minister, or by a person designated by that Minister, to be ecologically sensitive land, the conservation and protection of which is, in the opinion of that Minister or the designated person, important to the preservation of Canada’s environmental heritage, (b) that is made to a qualified donee that is (i) Her Majesty in right of Canada or of a province, (i.1) a municipality in Canada, or a municipal or public body performing a function of government in Canada, that is approved by that Minister or the designated person in respect of the gift, or (ii) a registered charity (other than a private foundation) one of the main purposes of which is, in the opinion of that Minister, the conservation and protection of Canada’s environmental heritage, and that is approved by that Minister or the designated person in respect of the gift, and (c) that is made (i) if the individual is not a trust, (A) by the individual, or the individual’s spouse or common-law partner, in the particular year or any of the 10 preceding taxation years, (B) by the individual in the year in which the individual dies if the particular year is the taxation year that precedes the taxation year in which the individual dies, or (C) by the individual’s estate if subsection (5.1) applies to the gift and the particular year is the taxation year in which the individual dies or the preceding taxation year, or (ii) if the individual is a trust, (A) by the trust in the particular year or any of the 10 preceding taxation years, (B) by the trust if (I) the trust is an individual’s estate, (II) subsection (5.1) applies to the gift, and (III) the particular year is a taxation year 1 in which the estate is the individual’s graduated rate estate, and 2 that precedes the taxation year in which the gift is made, or (C) by the trust if (I) the end of the particular year is determined by paragraph 104(13.4)(a) because of an individual’s death, (II) the gift is made after the particular year and on or before the trust’s filing-due date for the particular year, and (III) the subject of the gift is property that is held by the trust at the time of the individual’s death or is property that was substituted for that property; ( total des dons de biens écosensibles ) total gifts of an individual for a taxation year means the total of (a) the least of (i) the individual’s total charitable gifts for the year, (ii) the individual’s income for the year where the individual dies in the year or in the following taxation year, and (iii) in any other case, the lesser of the indiv