Canadian Lawyer

w w w . C A N A D I A N L a w y e r m a g . c o m J u n e 2 0 1 4 21 rEal EstatE Buying land for nothing A proposed development on conservation land initially prompted Vicki Schmolka to pay atten- tion to local land-use issues. Her interest in sensitive land developed when a group in her Kings- ton, Ont., community decided to form an organization to adopt and oversee the preservation of properties. Schmol- ka was recruited. That was more than a decade ago and Schmolka, a lawyer and plain language consultant, has been serving as president of the Land Conser- vancy for Kingston, Fronteanc, Lennox, and Addington ever since. "I was per- haps sensitive to how vulnerable wetland and marshland and other spaces are." The organization now looks after close to 500 acres, protecting the habi- tat of 10 species at risk, and operates entirely through a volunteer crew of people with a variety of skills, including biologists and accountants. As land across the country continues to be developed, there is an increasing awareness of the need to protect more of it. Efforts have turned to privately owned property as conservation groups seek to piece together smaller parcels in order to preserve larger tracts. Governments have come on board, offering incentives through tax breaks in support of these efforts. And they've found many prop- erty owners keen to preserve sensitive land and keep much of it just the way it is. "Very often people have an emotional connection to the land," says Schmolka. It is more than sentimentality that drives many to find a way to preserve their piece of the earth. Their basic options in Canada involve selling their property to a land trust, donating it, giv- ing it in a hybrid sell/donation mix, or entering into a conservation agreement to preserve the land in perpetuity. The conservation agreement can be com- bined with the owner donating the land to a conservation organization through a life estate, allowing the owner to remain on the property until death when the property is then turned over to a land trust. At the core of most transactions is the ability to seek tax relief. Real estate transactions and real estate development represent about 60 per cent of Mark McMackin's work with Brauti Thorning Zibarras LLP in Toron- to. Over the years, he's worked on several family trusts, many involving cottage property. While some of the motivation is simply planning for the future and ensuring the decisions of the property owners are respected after they've passed on, certainly the prospect of tax breaks is appealing. "When I work on these trusts, I make sure I work closely with an accounting firm. The minute somebody says, 'I want to do this,' I say: 'Let's get your accountant on the blower.'" Inevitably a conservation land trust — a non-profit organization — is involved in the process, either as recipient of the property or as a sort of custodian, pro- vided with an easement to the property it is designated to protect. From national to provincial and local organizations, there are many land trusts, often operating Local groups and individuals are increasingly purchasing private property for conservation purposes. by Marg. bruineMan huan tran

• Cover