{"id":931,"date":"2023-09-27T13:28:04","date_gmt":"2023-09-27T13:28:04","guid":{"rendered":"http:\/\/standardspractices.ca\/knowledge-base\/h-acquisition-de-terres-et-daccords-de-conservation\/"},"modified":"2024-04-25T03:22:23","modified_gmt":"2024-04-25T03:22:23","slug":"h-acquisition-de-terres-et-daccords-de-conservation","status":"publish","type":"ht_kb","link":"https:\/\/standardspractices.ca\/fr\/knowledge-base\/h-acquisition-de-terres-et-daccords-de-conservation\/","title":{"rendered":"H. Acquisition de terres et d\u2019accords de conservation"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>Lors de l\u2019acquisition d\u2019une terre, d\u2019un accord de conservation ou d\u2019un autre int\u00e9r\u00eat immobilier \u00e0 un prix inf\u00e9rieur, correspondant ou, dans des circonstances limit\u00e9es, sup\u00e9rieur \u00e0 la valeur estimative, documenter, au moment de la transaction :\n<ul class=\"wp-block-list\">\n<li>Les \u00e9l\u00e9ments qui justifient le prix d\u2019achat.<\/li>\n\n\n\n<li>Que la transaction ne donne pas lieu \u00e0 des avantages priv\u00e9s ou injustifi\u00e9s.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Obtenir une \u00e9valuation ind\u00e9pendante r\u00e9alis\u00e9e par un \u00e9valuateur qualifi\u00e9 avant la conclusion de la transaction pour \u00e9tayer le prix d\u2019achat en tenant compte de la juste valeur marchande.\n<ul class=\"wp-block-list\">\n<li>Toutefois, l\u2019organisme de conservation peut obtenir un court expos\u00e9 de faits, une lettre d\u2019opinion ou toute autre documentation de la part d\u2019un professionnel de l\u2019immobilier qualifi\u00e9 dans les circonstances limit\u00e9es suivantes :\n<ul class=\"wp-block-list\">\n<li>La propri\u00e9t\u00e9 a une tr\u00e8s faible valeur \u00e9conomique.<\/li>\n\n\n\n<li>Une \u00e9valuation compl\u00e8te ne peut \u00eatre effectu\u00e9e avant une vente aux ench\u00e8res publique.<\/li>\n\n\n\n<li>Le montant pay\u00e9 pour la propri\u00e9t\u00e9 est consid\u00e9rablement inf\u00e9rieur \u00e0 la juste valeur marchande.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n<h4 class=\"wp-block-heading\">Contexte<\/h4>\n\n<p class=\"wp-block-paragraph\">Un organisme de conservation doit pouvoir justifier le prix pay\u00e9 pour les terres et les accords de conservation pour plusieurs raisons : assurer une responsabilit\u00e9 fiscale, \u00e9viter les avantages indus, justifier les prix dans un march\u00e9 en \u00e9volution, pr\u00e9venir l&#8217;inflation de la valeur marchande, limiter les pertes financi\u00e8res lors de la revente, et se pr\u00e9parer en cas d&#8217;expropriation. Le moyen le plus s\u00fbr de justifier le prix d&#8217;acquisition est d&#8217;obtenir une \u00e9valuation ind\u00e9pendante par un \u00e9valuateur agr\u00e9\u00e9 par l&#8217;Institut canadien des \u00e9valuateurs. Toutefois, dans certaines circonstances limit\u00e9es, un bref expos\u00e9 d&#8217;un \u00e9valuateur ou d&#8217;un professionnel de l&#8217;immobilier peut suffire, notamment si l&#8217;organisme de conservation envisage l&#8217;achat d&#8217;un terrain de faible valeur \u00e9conomique (comme un milieu humide ou une propri\u00e9t\u00e9 \u00e0 potentiel de d\u00e9veloppement tr\u00e8s limit\u00e9, accept\u00e9e par le Programme des dons \u00e9cologiques) ou s\u2019il est contraint par le temps lors d&#8217;une vente aux ench\u00e8res publiques. Dans le cas tr\u00e8s rare o\u00f9 l&#8217;organisme envisage de payer plus que la valeur estim\u00e9e, il doit b\u00e9n\u00e9ficier d&#8217;un bon conseil juridique et peser soigneusement les avantages publics, le risque d&#8217;avantages indus et le risque pour sa cr\u00e9dibilit\u00e9. Si l&#8217;organisme de conservation d\u00e9cide d&#8217;aller de l&#8217;avant, il doit documenter de mani\u00e8re approfondie la valeur unique du bien, sa valeur pour l&#8217;organisme de conservation et l&#8217;int\u00e9r\u00eat public qu&#8217;il repr\u00e9sente. Lors de la n\u00e9gociation de transactions portant sur des re\u00e7us de fractionnement, un organisme de conservation doit veiller \u00e0 \u00eatre honn\u00eate et direct dans ses communications avec le propri\u00e9taire foncier.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Contexte Un organisme de conservation doit pouvoir justifier le prix pay\u00e9 pour les terres et les accords de conservation pour plusieurs raisons : assurer une responsabilit\u00e9 fiscale, \u00e9viter les avantages indus, justifier les prix dans un march\u00e9 en \u00e9volution, pr\u00e9venir l&#8217;inflation de la valeur marchande, limiter les pertes financi\u00e8res lors&#8230;<\/p>\n","protected":false},"author":3,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"ht-kb-category":[52],"ht-kb-tag":[],"class_list":["post-931","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-standard9-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>H. 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