The questions below will help you to understand when a filing to LOTR is required. We recommend contacting a legal professional for advice on any specific circumstances.

Note that the above questions do not represent all possible scenarios for required filings to LOTR.

If you require assistance, please contact a legal professional who can give you advice on how to comply with LOTA.

Requirements to file documents to the Land Owner Transparency Registry (LOTR)

There are two documents that you may be required to file to LOTR when you file an application for Transmission of an interest to a personal representative, Transfer of property – fee simple, or Transmission to surviving joint tenant – fee simple. These are a transparency declaration and a transparency report.

Transparency declaration

Most people will be required to file a transparency declaration. This form requires the person who will be the registered owner of the land after the application has been filed to declare whether or not they are a ‘reporting body’.

The only time that you would not have to file a transparency declaration is if the land being registered is part of the treaty lands of a Treaty First Nation, the land of a self-governing First Nation (shíshálh Nation, Nisga’a, Maa-nulth, Tla’amin and Tsawwassen) or land on a reserve. In this case, you must submit a Declaration of Exclusion from the Land Owner Transparency Act along with your application for one of the above.

Transparency report

Most people will not be required to file a transparency report. A transparency report is only required if the person who will be the registered owner of the land after the application has been filed is a reporting body.

Who is a reporting body?

If land that is registered or is to be registered is in the name of a corporation, partnership, or a trustee, the registered owner is a reporting body. The Land Owner Transparency Act (LOTA) defines reporting body as one of the following:

• Relevant corporation, meaning a corporation or limited liability company, a body corporate, a body politic and corporate, an incorporated association or a society, however and wherever incorporated, but does not include a corporation or limited liability company that is (a) referred to in Schedule 1 of LOTA, (b) added by regulation to Schedule 1 of LOTA, (c) a municipality, or (d) a corporation sole.
• Relevant partnership, meaning a general partnership, limited partnership, limited liability partnership, professional partnership or foreign partnership within the meaning of the Partnership Act, a prescribed partnership, or a legal relationship, created in another jurisdiction, that is similar to a legal relationship referred to in paragraph (a) or (b) of this definition, but does not include a prescribed partnership, or a prescribed legal relationship.
• Relevant trust, meaning an express trust, including a bare trust, a prescribed trust, or a legal relationship, created in another jurisdiction, that is similar to a legal relationship in an express trust, bare trust or a prescribed trust. It does not include a trust referred to in Schedule 2, a trust added by regulation to Schedule 2, or a legal relationship, created in another jurisdiction, that is similar to a legal relationship referred to Schedule 2, or a trust added by regulation to Schedule 2.

Note on the meaning of partnership

For the purpose of a transparency declaration and a transparency report, a ‘partnership’ refers to circumstances where people are carrying on business together. It does not refer to those who are simply married or in a common law relationship.

If you are married or in a common law relationship and are also partners in carrying on a business, you should contact a legal professional for advice about the requirements for completing a transparency declaration and transparency report.

Whose information is/will be publicly available in LOTR?

The information that is/will be publicly available in LOTR is information about the following:

• A reporting body that has filed a transparency report
• An individual who is named in a transparency report as a
  • Interest holder, or
  • Settlor

There is/will be no publicly available information in LOTR about a person who has submitted only a transparency declaration. All publicly available information is information included in a transparency report.

For information regarding the Application to Omit Information under s. 40 please refer to Policy Help.

The below list offers some examples of when you should consult a legal professional regarding your interest in land ownership.

• You are an owner of a corporation, trust or partnership that has a legal interest in land in BC (for example, an investment in commercial or residential real estate)
• You are a part owner of a company which is a part owner of another company which has a legal interest in land in BC
• Your company, which is based either inside or outside of BC, invests in real estate in BC
• There are changes to your company’s ownership, and your company has a legal interest in land in BC
• You or your company is transferring ownership of all or part of a legal interest in land in BC
• You have just purchased or inherited land in BC, such as a house or condo
• You are acting as executor on an estate which has a legal interest in land in BC
• You are not sure if you or your company needs to submit a transparency declaration or a transparency report
• You are a corporation, trustee, or partner of a relevant partnership whose property has been vested back in your name under section 40 of the Taxation (Rural Area) Act . You must file a transparency report within 2 months after the vesting of the property in your name.

For a glossary of common terms, including terms relating to LOTR and LOTA, visit LTSA.ca.

Please refer to the Land Owner Transparency Act (LOTA) and the Land Owner Transparency Regulation for definitions as set out in legislation.