A Summary of Taxation Measures Affecting Forest Management on Private Lands in Ontario

1982 ◽  
Vol 58 (2) ◽  
pp. 100-103
Author(s):  
G. D. Puttock
Keyword(s):  
Forest Management ◽  
Income Tax ◽  
Open Market ◽  
Private Lands ◽  
A Value ◽  
Forest Income ◽  
Bona Fide ◽  
Tree Farming ◽  
Property Assessment ◽  
Forest Lands

The Canadian Income Tax Act and Regulations recognize five classes of forest property, three of which are considered to be bona fide farming operations.Whereas forest income is usually considered to be business income, the income from tree farming operations and corresponding forest management expenses receive a more favourable tax treatment. This has the effect of encouraging individuals to undertake forest management activities on their lands.The Province of Ontario, however, does not currently recognize tree farming as a bona fide farming operation for property assessment purposes. Forest lands are assessed at the highest value which could be obtained for them on the open market, whereas farm-lands are assessed at a value that could be obtained for them if they continue to be used for farming purposes; a value usually lower than the market value of non-farm-lands. This would indicate that if land previously classified as farm-land were afforested, such land would be taxed at a higher rate.

scholarly journals Regulation and Practice of Forest-Management Fires on Private Lands in the Southeast United States: Legal Open Burns versus Certified Prescribed Burns

2020 ◽  
Vol 118 (4) ◽  
pp. 385-402
Author(s):  
Xue Han ◽  
Gregory E Frey ◽  
Changyou Sun
Keyword(s):  
United States ◽  
Forest Management ◽  
Standard Of Care ◽  
Past Research ◽  
The United States ◽  
Management Tool ◽  
Policy And Practice ◽  
Private Lands ◽  
Prescribed Burns ◽  
Southeast United States

Abstract Abstract Forest-management burns have been widely acknowledged as a useful land-management tool in the United States. Nevertheless, fire is inherently risky and may lead to severe damages or create smoke that affects public health. Past research has not explored the difference in policy and practice between open burns, which meet minimum legal criteria, and certified prescribed burns, which follow a higher standard of care. This study seeks to understand the distinction between legal open burns and certified prescribed burns, and, furthermore, to identify trends by type of burn in the Southeast United States. To that end, we compared statutes, regulations, incentives, and notifications of fire as a forest-management tool among nine states in the US Southeast. We found no steady time trends in number or area of burns among the states for the past decade. A nontrivial proportion of legal open burns, which tend to be smaller burns, are noncertified burns, meaning they meet minimum legal requirements, but not the higher standard required for certified prescribed burns.

scholarly journals The Canadian commercial forestry perspective on certification: National survey results

2001 ◽  
Vol 77 (2) ◽  
pp. 309-313 ◽  
Author(s):  
Bill Wilson ◽  
Takuya Takahashi ◽  
Ilan Vertinsky
Keyword(s):  
Forest Management ◽  
National Survey ◽  
Sustainable Forest Management ◽  
Iso 14001 ◽  
Forest Certification ◽  
Environmental Groups ◽  
Reduced Pressure ◽  
Underlying Basis ◽  
Survey Results ◽  
Forest Lands

Certification has rather quickly emerged to become an important element within the response amalgam to public concerns about the sustainability of commercial forestry. This paper presents the results of a national survey designed to examine the attitudes of Canadian forest companies toward the various certification vehicles and the underlying basis for those attitudes. Included are the ISO 14001, CSA, FSC and FORESTCARE vehicles. The results, which include responses from 117 companies, confirm a recognized need to achieve forest certification and that the appropriate certification vehicle remains unsettled. It is also clear that the forest industry does not expect a price premium to accrue from any of the vehicles. Instead, the main reason for certification is to secure continued access to public forest lands through improved public acceptance of forest management and reduced pressure from environmental groups. Key words: forest certification, sustainable forest management, criteria and indicators

scholarly journals Vegetation management on private forestland can increase avian species richness and abundance

The Condor ◽  
2020 ◽  
Author(s):  
Jesse M Wood ◽  
Amy K Tegeler ◽  
Beth E Ross
Keyword(s):  
South Carolina ◽  
Species Richness ◽  
Forest Management ◽  
Management Practices ◽  
Basal Area ◽  
Timber Harvest ◽  
Avian Species ◽  
Active Management ◽  
Private Lands ◽  
Species Richness And Abundance

Abstract Conservation efforts on private lands are important for biodiversity conservation. On private lands in South Carolina, in the southeastern United States, forestry management practices (prescribed burning, thinning, herbicide application) are used to improve upland pine habitat for wildlife and timber harvest and are incentivized through U.S. Department of Agriculture Farm Bill cost-share programs. Because many forest-dependent avian species have habitat requirements created primarily through forest management, data are needed on the effectiveness of these management activities. We studied privately owned loblolly pine (Pinus taeda) stands in the South Carolina Piedmont region. Our objective was to understand how management practices influence avian species richness and abundance at local (forest stand) and landscape levels in relatively small stands (average ~28 ha). We surveyed 49 forest stands during 2 bird breeding seasons with traditional point counts and vegetation surveys. We evaluated the effects of management on pine stand characteristics, avian species richness, and abundance of state-designated bird species of concern. Repeated burning and thinning shifted stand conditions to open pine woodlands with reduced basal area and herbaceous understories. Stands with lower basal area supported greater avian species richness. Some species increased in abundance in response to active management (e.g., Brown-headed Nuthatch [Sitta pusilla] and Indigo Bunting [Passerina cyanea]), but relationships varied. Some species responded positively to increases in forest quantity at a landscape scale (1–5 km; e.g., Northern Bobwhite [Colinus virginianus]). We found species-rich avian communities and species of conservation concern on working timber lands, indicating that incentivized forest management on private lands can provide valuable habitat for wildlife.

The features of designing on forest lands in Russian Federation.

2016 ◽  
Author(s):  
А.А. Добровольский
Keyword(s):  
Forest Management ◽  
Russian Federation ◽  
Timber Harvesting ◽  
Current Situation ◽  
Forest Sector ◽  
Forest Land ◽  
The Russian Federation ◽  
Forest Lands ◽  
Forest Plans ◽  
Limited List

В работе проанализирована современная ситуация с проектированием на землях лесного фонда, переданных в пользование под различные цели. Действующее лесное законодательство Российской Федерации предусматривает широкий список возможных видов использования лесов, многие из которых не имеют отношения к ведению лесного хозяйства. При этом существует ограниченный перечень договоров на основании которых лесные участки могут быть переданы в пользование. Исходя из трактовки действующего законодательства, использование лесов должно осуществляться в соответствии с лесным планом субъекта Российской Федерации, лесохозяйственными регламентами лесничеств (лесопарков), а также на основании договоров, на основании которых лесные участки передаются в пользование, и заключенных соглашений. Анализ нормативно-правовой базы, а также существующей практики позволил выявить проблемы, связанные с практическим применением ряда документов, регламентирующих разработку проектной документации на лесные участки. По результатам проведенного анализа предложено внести ряд изменений в нормативно-правовые акты Российской Федерации, регламентирующие использование лесов. Предлагаемые изменения касаются в первую очередь использования лесов, переданных по договорам безвозмездного пользования и по договорам постоянного (бессрочного) пользования. Также в работе проанализированы особенности разработки проектной документации на лесные участки, используемые для целей, не связанных с заготовкой древесины и ведением лесного хозяйства. По результатам выявленных пробелов в законодательстве предложено внести изменения в подзаконные нормативно-правовые акты, регламентирующие особенности создания объектов лесной инфраструктуры и особенности создания объектов не связанных с созданием лесной инфраструктуры. The article present results of analysis of current situation with the designing on forest lands. The paper analyzed the current situation with the design on forest land transferred for use under different objectives. Current forestry legislation of the Russian Federation provides a list of possible uses of forests, many of which are not related to forest management. At the same time there is a limited list of contracts under which forest land may be leased out. Based on the interpretation of existing legislation, the use of forests should be managed in accordance with forest plans of the Russian Federation, forest management regulations of forest districts (or parks), as well as on the basis of contracts under which forest areas are used. Analysis of the legal acts as well as current practices revealed problems with the practical application of a number of documents regulating the development of projecting and planning in forest sector. According to the results of the analysis suggested a number of changes in the regulatory legal acts of the Russian Federation governing the use of forests. The proposed changes relate primarily to the use of forests on the base of contracts of gratuitous use and contracts of permanent (perpetual) use. Also we analyze the features of the development of design documentation for the forest areas to be used for purposes not related to timber harvesting and forest management. As a result it is proposed to amend the normative acts governing the features of creation of forest infrastructure objects, and especially the creation of objects not related to forest infrastructure on forest lands.

Land Rights and Women’s Rights in Morocco

2021 ◽  
Vol 11 (1) ◽  
pp. 23-52
Author(s):  
Souad Eddouada
Keyword(s):  
Rural Women ◽  
Common Good ◽  
Female Leadership ◽  
Open Market ◽  
Urban Centers ◽  
Women Reformers ◽  
A Value ◽  
Subaltern Agency ◽  
Land Privatization ◽  
And Gender

Abstract Over the last two decades, women leaders known as sulāliyāt from various parts of rural and semiurban Morocco, have been in the vanguard of local contestations over the privatization of communally held land. The stand taken by these rural women against neoliberal privatization policies sometimes puts them in direct confrontation with urban women reformers, whose claims in favor of a universal feminism reveal a value system outside local customary understandings of morality, gender, and land. This article aims to account for the emerging female leadership of the sulāliyāt that operates outside urban centers, but also beyond the universalist language of feminism related to abstract notions of female autonomy and gender equality. Deeply rooted in socioeconomic issues, including land expropriation and the displacement of local peasant populations in the name of reform, development, and a public common good, sulāliyāt tie gender dynamics to the intersectional structural inequalities produced and reproduced by land privatization and by the alliance between the open-market economy and patriarchal political authoritarianism. This article explores the subaltern agency of the sulāliyāt through an interdisciplinary examination of their leadership. The sulāliyāt challenge to official narratives of development and universalist human rights signals their capacity to formulate alternative local meanings of land ownership.

scholarly journals Tax Incentives for Investment in Intensive Forestry

1978 ◽  
Vol 54 (3) ◽  
pp. 167-170
Keyword(s):  
Cost Sharing ◽  
Income Tax ◽  
Tax Incentives ◽  
Forest Industry ◽  
Forest Land ◽  
Federal Minister ◽  
Timber Supply ◽  
Canadian Institute ◽  
Forest Lands

The National Executive Committee of the Canadian Institute of Forestry was asked by the federal Minister of Fisheries and the Environment to propose and detail specific federal tax incentives for intensified forestry. Estimates and analyses of Canada's present timber supply show that most timber surplus is remote and costly, and emphasize the need for regular and systematic renewal on productive forests in order to maintain the forest industry. Regeneration has not kept pace with depletion, and a backlog of 12% of the productive forest land in Canada now requires treatment. Moreover, serious annual shortfalls in current provincial reforestation programs, are steadily adding to this area. The responsibility for restocking these depleted forest lands rests with those who benefit from productive forests. The federal government is asked to cooperate by changing the Income Tax Act and Regulations to encourage forest operators to invest in current reforestation activities, and by negotiating long-term cost-sharing agreements with provincial governments to attack the backlog.

scholarly journals Typology of Forest Users in West Usambara Tanzania and Implication to Forest Management

Forests ◽  
2020 ◽  
Vol 12 (1) ◽  
pp. 24
Author(s):  
Hussein Luswaga ◽  
Ernst-August Nuppenau
Keyword(s):  
Forest Management ◽  
Forest Conservation ◽  
Management Strategies ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Forest Income ◽  
Key Informant ◽  
Complex Ecosystem ◽  
Income Generating Activities ◽  
Forest Users

The West Usambara landscape is a complex ecosystem in Tanzania known for its rich biodiversity and livelihood support within and beyond its scope. The community dependency on this forest places pressure on its resources, so this forest requires better management strategies. Previous studies on forest conservation ignored details on the heterogeneity of forest users around the forest fringes. Part of the challenge is to understand the characteristics, behavior, and variability of forest users to plan and inform management decisions. This study is an attempt to assess typologies of forest users, their perceptions, and their motivations for understanding better forest management and utilization. The data were collected from 159 randomly sampled households located in four villages bordering the forests, supplemented with focus group discussions and key informant interviews. A factor analysis identified three management and two utilization dimensions, while cluster analysis identified three typologies: high (HFIS), medium (MFIS), and low (LFIS) forest users. The typologies varied in their socioeconomic characteristics, management, and utilization index. The management and utilization index varied from low for HFIS and MFIS to medium for LFIS, indicating a possible difference in resource utilization as well as incentives for management efforts. A multinomial logit indicated further that age, training, and livestock ownership limited upward trends in forest utilization. These findings indicate that, to improve forest management in West Usambara, different management prescriptions are required to respond to the characteristics and variability of forest users (along typologies). Moreover, forest-linked income-generating activities should be encouraged to improve forest income and motivate villagers’ engagement in the forest activities.

scholarly journals Institutional vacuums in Canadian forest policy: Can criteria and indicators and certification of sustainable forest management fill the void?

2009 ◽  
Vol 85 (2) ◽  
pp. 277-284
Author(s):  
M.K. (Marty) Luckert ◽  
Peter C Boxall
Keyword(s):  
Sustainable Development ◽  
Forest Management ◽  
Property Rights ◽  
Sustainable Forest Management ◽  
Forest Policy ◽  
Forest Industry ◽  
Criteria And Indicators ◽  
Current Thinking ◽  
Policy Frameworks ◽  
Forest Lands

This paper discusses the potential of certification and criteria and indicators (C&I) of sustainable forest management (SFM) for filling voids in forest policy in Canada. These processes have promised advances towards SFM that the current property rights conveyed on the forest industry, through existing systems of tenures, may simply not allow. In general, the broad social welfare approach that current thinking in sustainable development supports, and that certification and criteria and indicators appear to employ, is not consistent with the incentives, rights, and responsibilities that private forestry firms currently hold. There is a fundamental mismatch between the property rights that have been conveyed to private firms operating on public forest lands and what the policy frameworks of certification and C&I are expected to deliver. The conclusion is that if the voids in forest policy are to be successfully filled by certification and C&I, the underlying property rights currently held by firms will need revision. Key words: sustainable forest management, criteria and indicators, certification, Canadian forest policy, forest tenures

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