{"id":53,"count":3,"description":"En tant que r\u00e9cipiendaire du re\u00e7u fiscal, le propri\u00e9taire foncier, et non l'organisme de conservation, a la responsabilit\u00e9 premi\u00e8re de r\u00e9pondre aux exigences sp\u00e9cifiques concernant les d\u00e9ductions fiscales f\u00e9d\u00e9rales ou provinciales pour le don de terres ou les accords de conservation. N\u00e9anmoins, il incombe aux organismes de conservation de veiller \u00e0 ce que ces exigences soient respect\u00e9es et de prendre des mesures appropri\u00e9es pour s'assurer que les propri\u00e9taires les comprennent et consultent leurs conseillers pour s'y conformer. 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Un organisme de conservation doit veiller \u00e0 ne jamais garantir ou sembler garantir qu'une d\u00e9duction sera autoris\u00e9e ou \u00e0 en d\u00e9terminer la valeur, mais il peut aider \u00e0 guider le propri\u00e9taire et \u00e0 \u00e9tablir des politiques visant \u00e0 prot\u00e9ger l'organisme de conservation.","link":"https:\/\/standardspractices.ca\/fr\/article-categories\/standard10-fr\/","name":"10e NORME: Avantages fiscaux et \u00e9valuations","slug":"standard10-fr","taxonomy":"ht_kb_category","parent":0,"meta":[],"acf":[],"term_order":"9","default_preview":"","meta_image":"","attachment_thumb":"","thumbnail_url":"","meta_svg":"","meta_svg_color":"","custom_link":"","meta_color":"","restrict_access":"public","category_thumbnail":"","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>10e NORME: Avantages fiscaux et \u00e9valuations | Land Trust - Assessment Tool \/ Outil d&#039;evaluation<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/standardspractices.ca\/fr\/article-categories\/standard10-fr\/\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:type\" content=\"article\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:title\" content=\"10e NORME: Avantages fiscaux et \u00e9valuations | Land Trust - Assessment Tool \/ Outil d&#039;evaluation\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:description\" content=\"En tant que r\u00e9cipiendaire du re\u00e7u fiscal, le propri\u00e9taire foncier, et non l&#8217;organisme de conservation, a la responsabilit\u00e9 premi\u00e8re de r\u00e9pondre aux exigences sp\u00e9cifiques concernant les d\u00e9ductions fiscales f\u00e9d\u00e9rales ou provinciales pour le don de terres ou les accords de conservation. N\u00e9anmoins, il incombe aux organismes de conservation de veiller \u00e0 ce que ces exigences soient respect\u00e9es et de prendre des mesures appropri\u00e9es pour s&#8217;assurer que les propri\u00e9taires les comprennent et consultent leurs conseillers pour s&#8217;y conformer. Le r\u00f4le des organismes de conservation est important dans la mesure o\u00f9 les d\u00e9ductions annul\u00e9es par l&#8217;Agence du revenu du Canada peuvent dissuader les futurs donateurs potentiels de travailler avec ces organismes, entra\u00eener des enqu\u00eates sur les organismes de conservation et finalement r\u00e9duire le soutien du public pour les d\u00e9ductions en tant qu&#8217;incitations \u00e0 la conservation des terres. 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