Donations of moveable physical assets (regardless of the value, age or obsolescence) to a Charitable Organization. The procedures for these activities are governed by the Surplus Property Exchange ...

A donation receipt issued by the Trust is a prerequisite for claiming the deduction. The deduction applies exclusively to individual taxpayers and does not extend to corporates or businesses.

Island Nature Trust can now offer tax receipts to Americans donating land on P.E.I., through a partnership with a group called American Friends of Canadian Conservation.