C. Avoiding Fraudulent or Abusive Transactions

1. Review, on the land trust’s own behalf, each transaction for consistency with provincial and federal income tax deduction or credit requirements
2. Evaluate any appraisal to determine whether the land trust has substantial concerns about the appraised value or the appraisal
3. Discuss substantial concerns about the appraisal, the appraised value or other terms of the transaction with legal counsel and take appropriate action, such as:
   1. Documenting that the land trust has shared those concerns with the donor
   2. Seeking additional substantiation of value
   3. Withdrawing from the transaction prior to closing