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Production Updates

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Published: October 20, 1994

Donating land

Farmers shouldn’t overlook the possibility of the environmental and tax benefits of donating land for conservation, said Wayne Gosselin, environmental policy co-ordinator for Saskatchewan Agriculture and Food.

“Farmers can arrange to donate wetlands, native grasslands, wooded areas, badlands or any other land to various conservation organizations and agencies and, as a result, receive income tax benefits,” he said. “This land will be protected over the long term and, at the same time, be considered as a charitable donation at its current fair market value.”

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Gosselin said the tax benefit of such a donation may be obvious, but other benefits also accrue: plant, animal or bird habitats may be protected; the donation may be publicly noted with a plaque or other form of recognition; and the transfer of land of low agricultural productivity will likely not mean a significant reduction in farm income.

Land can be donated to one of a number of agencies and organizations, including the Saskatchewan Wildlife Federation, Nature Saskatchewan, Nature Conservancy of Canada, Ducks Unlimited Canada or the Fish and Wildlife Development Fund, administered by Saskatchewan Environment and Resource Management. Gosselin said other eligible organizations may also exist.

Several factors will determine the acceptability of the land proposed for donation, Gosselin said. For example, larger parcels will be more valuable for habitat and administrative reasons, as will land still in its natural state. Agencies may accept parcels with some cultivated acreage. Location will also determine the parcel’s acceptability.

Donations involving parcels of land smaller than a quarter section will likely require a subdivision of the property title. Arrangements may be possible for some continued agricultural use of the property, perhaps for haying or pasture purposes.

The current fair market value is established by an independent appraisal of the property. The amount eligible for the charitable donation tax credit is limited to 20 percent of the donor’s net income, but unused tax credits for donations can be carried forward for up to five years. Gifts to the province of Saskatchewan, such as the donation of land to the Fish and Wildlife Development Fund, are not subject to the 20 percent limit.

Most capital gains would be offset by exemptions available for farm properties. Nevertheless, farmers considering land donations should consult their tax advisors for an assessment of their individual situation.

  • Saskatchewan Agriculture

Feeding lentils

If a ration is balanced properly for energy and essential amino acids, lentils are an excellent feed for pigs, said Ray McVicar, crop development specialist with Saskatchewan Agriculture and Food.

Lentils are rich in lysine, but are a relatively poor source of methionine and cystine. Producers must ensure that sulphur-containing amino acids are not deficient when including lentils in rations, especially for young pigs.

A University of Saskatchewan study said it is acceptable to feed lentil crops infected with ascochyta.

When three groups of laboratory rats were fed ascochyta-infected lentils, disease-free lentils and a standard feed, weight gain and feed conversion were similar in all three groups.

It appears grey mould has little, if any, adverse effect on pig performance or health. McVicar said grey mould spores contain no unusual toxins, and are less toxic than some other grain moulds.

Large amounts of grey dust on mouldy lentil straw may aggravate any problems with cattle. Avoid using this feed when respiratory problems are most common in cattle.

If the forage is severely moulded, it should not be fed to pregnant animals.

Producers should also check pesticide labels to determine if treated straw may be fed to livestock.

McVicar added lentil crops and straw should also be analyzed for their nutritional value.

  • Saskatchewan Agriculture

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