Ordinarily the CRA has jurisdiction to look at and challenge the value of a gift. When it comes to ecological gifts, the value of the gift is from a certification given by the Minister of the Environment, and that is deemed to be the fair market value of a gift. In that instance the CRA wouldn't have any cause to take a look at that type of ecological gift; they wouldn't have the authority to challenge it.
In terms of information arising from how that valuation was done, all of that information would largely be in the hands of the Minister of the Environment. That's presumably where the answers would come from.