{"id":937,"date":"2023-09-27T13:29:56","date_gmt":"2023-09-27T13:29:56","guid":{"rendered":"http:\/\/standardspractices.ca\/knowledge-base\/a-avis-au-proprietaire-foncier\/"},"modified":"2024-04-26T20:27:17","modified_gmt":"2024-04-26T20:27:17","slug":"a-avis-au-proprietaire-foncier","status":"publish","type":"ht_kb","link":"https:\/\/standardspractices.ca\/fr\/knowledge-base\/a-avis-au-proprietaire-foncier\/","title":{"rendered":"A. Avis au propri\u00e9taire foncier"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">A. Avis au propri\u00e9taire foncier<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Informer par \u00e9crit tout donateur potentiel de terres ou d\u2019accords de conservation pouvant r\u00e9clamer une d\u00e9duction fiscale ou un cr\u00e9dit d\u2019imp\u00f4t, rapidement au cours des discussions d\u2019un projet, que :\n<ul class=\"wp-block-list\">\n<li>L\u2019Agence du revenu du Canada recommande fortement qu\u2019une \u00e9valuation ind\u00e9pendante soit r\u00e9alis\u00e9e par un \u00e9valuateur qualifi\u00e9 pour tout don d\u2019une propri\u00e9t\u00e9 d\u2019une valeur de plus de 1 000 $, incluant des renseignements sur le moment o\u00f9 celle-ci est r\u00e9alis\u00e9e.<\/li>\n\n\n\n<li>En tant que b\u00e9n\u00e9ficiaire du re\u00e7u fiscal, le donateur a la responsabilit\u00e9 principale de d\u00e9terminer la valeur du don (m\u00eame lorsque l\u2019\u00e9valuation a \u00e9t\u00e9 organis\u00e9e ou command\u00e9e par l\u2019organisme de conservation).<\/li>\n\n\n\n<li>L\u2019\u00e9valuation doit \u00eatre r\u00e9alis\u00e9e par un \u00e9valuateur ind\u00e9pendant d\u00e9sign\u00e9 par l\u2019Institut canadien des \u00e9valuateurs qui suit les Normes uniformes de pratique professionnelle en mati\u00e8re d\u2019\u00e9valuation au Canada ou, au Qu\u00e9bec, les Normes de pratique professionnelle des \u00e9valuateurs agr\u00e9\u00e9s (les Normes de pratique).<\/li>\n\n\n\n<li>Une fois l\u2019\u00e9valuation r\u00e9alis\u00e9e, l\u2019organisme de conservation doit en obtenir copie pour remettre un re\u00e7u pour don de bienfaisance.<\/li>\n\n\n\n<li>L\u2019organisme de conservation ne prendra pas part \u00e0 des projets qui pr\u00e9sentent un risque consid\u00e9rable de d\u00e9livrance de faux re\u00e7us, d\u2019\u00e9vitement fiscal, d\u2019abus fiscal ou de fraude fiscale.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Lorsque cela est pertinent, informer les donateurs potentiels quant au Programme des dons \u00e9cologiques, notamment en ce qui concerne :\n<ul class=\"wp-block-list\">\n<li>Les importants avantages fiscaux d\u00e9coulant d\u2019un don effectu\u00e9 dans le cadre du programme.<\/li>\n\n\n\n<li>Les cons\u00e9quences d\u2019une disposition ou d\u2019un changement d\u2019utilisation d\u2019un don \u00e9cologique.<\/li>\n\n\n\n<li>Le fait que les \u00e9valuations des dons \u00e9cologiques doivent \u00eatre conformes aux Lignes directrices relatives aux \u00e9valuations du Programme des dons \u00e9cologiques et seront examin\u00e9es de mani\u00e8re ind\u00e9pendante par le Comit\u00e9 d\u2019examen des \u00e9valuations.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Ne pas offrir de garanties en ce qui concerne :\n<ul class=\"wp-block-list\">\n<li>Les incidences fiscales ou juridiques individuelles.<\/li>\n\n\n\n<li>L\u2019admissibilit\u00e9 du don d\u2019une terre ou d\u2019un accord de conservation en vue de l\u2019obtention d\u2019une d\u00e9duction fiscale ou d\u2019un cr\u00e9dit d\u2019imp\u00f4t.<\/li>\n\n\n\n<li>La valeur financi\u00e8re qui sera accept\u00e9e pour le don par l\u2019Agence du revenu du Canada et\/ou la province.<\/li>\n\n\n\n<li>L\u2019avantage fiscal r\u00e9sultant, s\u2019il y a lieu, de la d\u00e9duction fiscale ou du cr\u00e9dit d\u2019imp\u00f4t.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A. Avis au propri\u00e9taire foncier<\/p>\n","protected":false},"author":3,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"ht-kb-category":[53],"ht-kb-tag":[],"class_list":["post-937","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-standard10-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A. 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