Conservation covenant deductions apportionment election form

When to use this form

Complete this form if:

• you have entered into an eligible conservation covenant
• the change in market value of the land is more than $5,000 due to the covenant
• you are electing to spread the tax deduction over five income years.

How to obtain this form

You can download this form in Portable Document Format (PDF) – download Conservation covenant deductions apportionment election (PDF, 124KB)External Link