By law, LTSA staff are not permitted to provide legal advice or assist in completing forms. If you require assistance, please contact a legal professional who can give you advice on compliance with these statutory forms and related matters.

• Sample Transparency Declaration
• Sample Transparency Report

The below forms are required to be submitted online in an LTSA account.  An Enterprise account must be used for legal professionals and an Explorer account must be used for individuals. The only exception to this is for applications under section 40 where filing electronically would create an undue hardship. In those cases, the applicant must contact the Administrator to request a paper form for the application.

• Notice to the Administrator under section 17.1 (Corporation)
• Notice to the Administrator under section 17.1 (Partnership)
• Notice to the Administrator under section 17.1 (Trust)
• Application to Omit Information if Health or Safety at Risk under section 40  (Interest Holder or Settlor)
• Application to Omit Information if Health or Safety at Risk under section 40 (Individual who is a Reporting Body)
• Application to Correct or Change Information under section 42 (Corporation)
• Application to Correct or Change Information under section 42 (Individual)

Sample of completed Transparency declarations and transparency reports filed under Part 2 of LOTA Transparency Declarations and Transparency Reports. transparency records for a Relevant Corporation

When submitting a Transparency Declaration and Transparency Report together:

• Draft Transparency Declaration
• Draft Transparency Report 

When submitting a stand-alone Transparency Report:

• Draft Transparency Report (stand-alone)

Sample of completed Transparency declarations and transparency reports filed under Part 2 of LOTA Transparency Declarations and Transparency Reports. transparency records for a Relevant Trust

• Draft Transparency Declaration
• Draft Transparency Report

Sample of completed Transparency declarations and transparency reports filed under Part 2 of LOTA Transparency Declarations and Transparency Reports. transparency records (paper/offline transparency declaration) for individuals who are not a reporting body which could include transmission to surviving joint tenant and executor/administrator applications.

• Draft Transparency Declaration

LTSA periodically runs live, one-hour webinars designed for legal professionals who prepare and submit land title applications. In these sessions, participants learn best practices for completing packages and gain insights into how LTSA receives, processes and registers applications. To register for upcoming webinars, visit Upcoming Events.

Webinar recordings and presentation decks can be accessed on LTSA.ca

Please see the Glossary of terms for definitions

 General Information

 Q:  Why was LOTA created?
A:  The Province introduced a comprehensive plan in the 2018 budget to address broad concerns about housing afford-ability in BC. In its 30-point plan for housing affordability in BC (page 17), the government stated it is “taking action to end hidden ownership” in order to crack down on tax fraud and close loopholes. Since many parts of LOTA involve taxation matters, the Ministry of Finance is leading this initiative.

Q:  When are LOTA filing requirements in effect?
A:  Required filings to the Land Owner Transparency Registry (LOTR) began on November 30, 2020. The filing deadline for pre-existing registered owners that are a relevant corporation, a trustee of a relevant trust or a partner of a relevant partnership was November 30, 2022.

Q:  Why did the Province extend the deadline for pre-existing owners?
A:  The introduction of LOTA and its requirements represents a significant change for pre-existing owners –people who purchased land prior to November 30, 2020. In extending the filing deadline by a year, pre-existing owners will have time to better familiarize themselves with LOTA requirements and work with their legal professional to submit a transparency report to the registry by November 30, 2022.

Q:  Why do I need a legal professional?
A:  Legal professionals are experts in land title and land matters. They can advise on issues with respect to land ownership that may have far reaching effects on estate planning, taxation and other legal matters. New property owners have successfully filed with the registry since its launch in 2020 and used the support of a legal professional who can assist owners who are possible reporting bodies determine whether they need to file.

As well, to protect the integrity of the information in the registry, the LTSA requires reporting bodies to use a legal professional to submit their transparency report. Legal professionals complete required identity verification to ensure the accuracy and integrity of the registry.

Q:  What happens if I do not submit a transparency declaration or report?
A:  According to LOTA, the  Registrar must refuse any application to register an interest in land if it is not accompanied by a transparency declaration for each transferee and, if appropriate, transparency report(s). There are additional penalties related to non-compliance.

Q:  How will I know if my data is entered correctly into LOTR?
A:  Reporting bodies must take reasonable steps to obtain the required information from relevant individuals. Reporting bodies are also responsible for notifying interest holders of the disclosed information.

Q:  I’m filing a change of name. Can I submit my transparency report at the same time?
A:  No. You must wait until the change of name has been registered to ensure the transparency report is filed for the owner as registered in the land title register.

Q:  What about a change of company name or a change of company name due to amalgamation? Can I submit my transparency report at the same time?
A:  No, you must wait until the change of name has been registered. Only after receiving confirmation from the land title office can you proceed to filing to LOTR.

Q:  Are societies exempt from filing to LOTR?
A:  For further guidance on societies including how to identify interest holders, visit the Government of BC’s website.

Q:  I’m changing the trustee on title. Is this a change of name?
A:  No. Submit an “Application to Change Trustee” using a Form 17. Consult the Electronic Form 17 Help Guide to ensure the correct supporting documents are attached to your application. A transparency report should not be filed until the change of trustee has been registered.

Q:  When I purchased a property the registered owner was not a reporting body, but now it is.  Do I have to report this?
A:  Yes, as per s. 15(4) and (5), a Transparency Report must be submitted within two months after the date on which the corporation, trust, or partnership becomes a reporting body.

Q:  Do I need to submit a transparency report if I’m a reporting body and I sell my interest in land prior to November 30, 2022?
A:  In this case the original reporting body would not be required to file a transparency report; the new owner (transferee) would file a transparency declaration and, if applicable, a transparency report when the application to register the interest in land is made.

Q:  I filed. Should I mail or email copies to the LOTR Administrator?
A:  No. Do not mail or email transparency reports that have already been filed to LOTR. The LOTR Administrator does not require nor retain these records. The records will be returned.

Q:  I think I filed. Is there a way to check?
A:  To check if a registered owner that is a reporting body has already filed, you can do a LOTR Search to determine if certain information exists in the registry.

Q:  I do not need to file. Am I required to notify the LOTR Administrator?
A:  If a determination has been made that a transparency report under section 15(1) of LOTA is not required, you do not need to mail or email a letter to inform the LOTR Administrator. There is no requirement to notify the Administrator nor will this information be reflected in the registry.

Q:  Are Web Filing forms required for LOTR filings?
A:  Forms completed by legal professionals must be filed electronically. Offline forms can only be filed in limited circumstances where manual filing is permitted, i.e., where transparency records are required to be filed with a land title application and the land title application is not filed electronically.

Q:  If I am excluded from filing to LOTR, is there any action required on my part?
A:  For property owners who are excluded under Schedule 1 or Schedule 2 of LOTA, a filing to LOTR is not required and no action or notification to LTSA or the Province is necessary. For more information about LOTA interpretation, compliance and enforcement, please visit the Province’s online resources.

Q:  After filing an application to deposit a subdivision or strata plan to the land title office, is a transparency report filing required?
A:  Section 18(f) requires the parcel identifiers (PID) that are assigned to the land to which the TR relates. The effect of registering a subdivision changes the parcel identifiers (PID) and therefore the information contained in the previously filed TR no longer discloses the correct information in relation to the assigned PIDs. To disclose the correct and current information, a reporting body may at any time after the registration of the subdivision, file a new transparency report under the provisions of Section 17.

Q:  After filing an application for deposit of reference or explanatory plan (fee simple) to consolidate surveyed parcels or application for cancellation of interior lot lines to the land title office, is a transparency report filing required?
A:  Section 18(f) requires the parcel identifiers (PID) that are assigned to the land to which the TR relates. The effect of registering a subdivision changes the parcel identifiers (PID) and therefore the information contained in the previously filed TR no longer discloses the correct information in relation to the assigned PIDs. To disclose the correct and current information, a reporting body may at any time after the registration of the subdivision, file a new transparency report under the provisions of Section 17.

Q:  Information about my corporation is already available in the corporate registry. Why do I need to file this information to LOTR?
A:  The registry was established under the Land Owner Transparency Act.  This legislation is the first-of-its kind in Canada and delivers on the government’s commitment to end hidden ownership of land.

That means that if you own land through a corporation, trustee or partner, you may need to file (unless specifically excluded under the legislation).  In order to gain a full picture of property ownership in BC, and to better crack down on tax fraud and money laundering, we need to collect beneficial ownership information from all land owners using opaque ownership structures.

 

Searches

Q:  Will my birthdate, social insurance number or residential address be made public?
A:  No, birthdate, social insurance number, residential address and other private information will not be visible in public searches. More information can be found here. LOTR is subject to the British Columbia Freedom of Information and Protection of Privacy Act.

Q:  Can legal professionals obtain a copy of filed transparency declarations or reports?
A:  No, transparency declarations and transparency reports are not accessible by members of the public.

Q:  Who can access the information in LOTR?
A:  As at April 30, 2021, the public can search and obtain partial information about ownership interests in land. Some information such as birth dates and social insurance numbers will not be publicly accessible. Only those defined as a regulator, a taxing authority or a law enforcement entity may access complete information about reporting bodies and interest holders. Effective April 1, 2024, LOTR searches are free of charge. The public can search the Land Owner Transparency Registry (LOTR) by using an LTSA account.

Q:  Is there a daily limit on public LOTR searches?
A:  Effective April 1, 2024, LOTR searches are free of charge. There is a limit of 50 public LOTR searches per day. This number exceeds the average customer requests for both LOTR and land title records. It protects the integrity of the system from illegitimate requests and cyber-attacks and ensures the system can respond quickly to concurrent requests from multiple customers.

Q:  Does this daily limit apply to everyone?
A:  Enforcement bodies including regulators, taxing authorities or law enforcement entities may access complete information about reporting bodies and interest holders are not subject to (or are exempt from) search limits. These agencies are responsible for enforcing the law and helping end hidden land ownership in BC.

 

Omission under section 40 of the LOTA

Q:  Can I request that my information be omitted from LOTR?
A:  An individual can make an application to the  Administrator that some or all of their information in LOTR be withheld from public search, if they believe it could threaten the safety or mental or physical health of themselves or a member of their household. All information in LOTR will remain searchable by law enforcement agencies, regulators, and tax authorities.

Q:  Can I submit a transparency report and an application to omit information at the same time?
A:  No. A transparency report must be submitted first.

Q:  What information or evidence is required for an Application to Omit Information?
A:  Where available, evidence may include medical professionals’ letters, police reports, description of events that have occurred that have given cause to the grounds on which the application is based or any other documents that substantiate the grounds as referenced in the application that have caused a threat to the individual’s safety or mental or physical health or that of a member of the individual’s household.

Q:  Where can I find information about the Application to Omit Information?
A:  Visit Policy Help – Application to Omit Information (Section 40) for general information about the Application to Omit.

Q:  Where can I find step-by-step instructions on how to file an Application to Omit?
A:  Visit LTSA Help – Omit Information for information about the process on how to file an Application to Omit.

 

Transparency Declarations

Q:  Can you file a correction to a previously filed transparency declaration?
A:  Yes, corrections to previously filed transparency declarations can now be filed, per section 10.2 of the Land Owner Transparency Act. Corrections must be submitted in an LTSA account by a legal professional, and if applicable, a transparency report must be filed at the same time.

Q:  In a previously filed transparency declaration, the reporting body was incorrectly omitted. What should I do?
A:  Reporting bodies must submit a correction in an LTSA account through a legal professional. In addition to filing a new transparency declaration (to correct the error), a transparency report may be required at this time.

Q:  Do I need to file a transparency declaration if I change the tenancy on my land title from joint tenants to tenants in common or from tenants in common to joint tenants?
A:  No, as there is no change in the ownership a transparency declaration would not be required, however you will need to indicate the application is excluded from the Land Owner Transparency Registry (LOTR) or if filing in person include a declaration of exclusion from the LOTR.

Q:  I’m an individual and I’m filing a Transmission to Surviving Joint Tenant application. Where can I download the transparency declaration to fill out for my application?

A:  If you are going to complete the online Transmission to Surviving Joint Tenant application as an individual, you will be filling out the transparency declaration while following the online process. If you are unable to submit the online application, and also unable to print the online application to submit by mail or in person, please contact the LTSA Customer Service Center to request the offline versions of all the relevant forms.

 

Transparency Reports

Q:  Should I include the name of the previous company in my LOTR filing?
A:  No. Per section 15(1) of LOTA, information must be current. Information that is not current, such as the name of your previous company, will result in a non-compliant filing.

Q:  Does a corporation, trustee, or partner of a relevant partnership whose property has been vested under section 40 of the Taxation (Rural Area) Act have to file a transparency report?
A:  Yes, a transparency report is required to be submitted within two (2) months after a property is vested in the corporation’s, trustee’s or partner’s name, per section 15.1 of the Land Owner Transparency Act. Transparency records must be submitted electronically in an LTSA account by a legal professional.

Q:  After the vesting of a property under section 40 of the Taxation (Rural Area) Act how will a reporting body be notified about the requirement to file a transparency report?
A:  The letter issued by the Rural Property Tax branch of the Government of BC to the former owner will contain a notification about this potential obligation to file a transparency report within two (2) months after the property is vested.

Q:  Do I need to file an amendment to a previously filed Transparency Report if the interest holders have changed?
A:  As per s. 16 of LOTA, the reporting body must file with the administrator a new transparency report within two months of becoming aware that a previous transparency report no longer discloses current interest holders.

Q:  Do intermediary owners need to be disclosed in a transparency report?
A:  No, intermediary owners do not need to be disclosed. Disclosure is only required of the ultimate “interest holder(s)”. The Land Owner Transparency Regulation is key in providing guidance to trace through layers of a particular ownership structure to determine the individuals who must be disclosed in a transparency report under LOTA. Part 2 of the Regulation defines key terms “relevant intermediary” and “chain of relevant intermediaries” and provides rules for determining “indirect control” as necessary to disclose the interest holders of a relevant corporation. The rules of indirect control are detailed and technical in nature, requiring close attention to detail to ensure that the ultimate interest holders of a complex corporate structure are properly disclosed. To learn more about indirect control, please refer to gov.bc.ca.

Q:  Following the analysis, what if I conclude there are no interest holders in a particular ownership structure?
A:  For a reporting body that is a corporation or partner of a partnership, if there are no interest holders as defined in LOTA, the transparency report must contain a statement setting this out [see LOTA s. 21(2)]. For a reporting body that is a trustee, if there are no beneficial owners as defined in LOTA, the transparency report must contain a description of each class of beneficiaries of the trust [see LOTA s. 21(3)].

Q:  Can a corporation be indicated as an interest holder on a transparency report?
A:  In the context of a transparency report, interest holders are always individuals. Please refer to section 1 of the Land Owner Transparency Act (LOTA) for the definition of ‘interest holder’ and sections 2-4 which set out the meaning of the three types of interest holders: beneficial owners, corporate interest holders, and partnership interest holders. You may also refer to Divisions 2 and 3 of Land Owner Transparency Regulation which set out the meaning of ‘indirect control’ of shares and directors respectively. These sections provide guidance on tracing through possible chains of relevant intermediaries to identify interest holders who must be disclosed in a transparency report. To learn more about indirect control, please refer to gov.bc.ca.

Q:  What date do I use for “the date the individual became an interest holder?”

A:  This depends upon the type of interest holder:

• In respect of a relevant partnership, it is the date that the relevant partnership acquired the interest in land.
• In respect of a relevant trust, it is the date that the relevant trust acquired the interest in land.
• In respect of a relevant corporation, it is the date that the individual acquired the particular rights, interests or abilities that make them an interest holder in the relevant corporation.

Q:  Can I add multiple title or charge numbers on one Transparency Report for a filing for a pre-existing owner?
A:  Yes, for a Transparency Report under s. 15 of LOTA, a reporting body can add multiple title or charge numbers on one report. Learn more.

Q:  How are reporting bodies deemed to have informed interest holders, and confirmed the information about interest holders in a transparency report?
A:  The reporting body is required to indicate in the transparency report that they have obtained and confirmed the accuracy of all required information about the interest holder, and given written notice required under s. 24 of LOTA to the interest holder.

Q:  When the name of a Reporting Body has changed, does a new transparency report have to be filed to correct the previously filed transparency report?

A:  Section 17 of LOTA gives discretion to the reporting body to file a new transparency report at any time to complete or correct information contained in a previously filed transparency report. It is recommended that a new transparency report be filed as soon as the change of name or change of name by amalgamation has been registered on title. This will ensure that accurate information is reflected in searches of the LOTR registry by the Enforcement Officer, ministry officials, regulators, law enforcement, taxing authorities or members of the public.

Q:  Do I have to file a transparency report annually?
A:  There is no requirement to file a transparency report annually, however any change to information contained in a previously filed report or a change of interest holders does require the filing of a new transparency report under sections 16 or 17 of the Land Owner Transparency Act (LOTA). Please see our page on Ongoing Requirements for a Reporting Body for more detailed information.

 

Corrections

Q:  Who can submit a correction to a transparency declaration and/or transparency report?
A:  Corrections must be filed electronically in an LTSA account by a legal professional.

Q:  How is a correction submitted to a previously filed transparency declaration?
A:  A correction to a transparency declaration can be created either by clicking on the “Create New Record” button and then choosing the appropriate response or by clicking on the drop down arrow selection for “Transparency Declaration Correction”. Visit LTSA Help for instructions (scroll to Correct a Transparency Declaration). 

Q:  What happens to the previously filed transparency declaration after a correction is filed?
A:  Once the transparency declaration correction is submitted, the previously filed transparency declaration is marked as historical. Current and historical filings are displayed in a customer’s LTSA account “Filed” dashboard.

Q:  What if the information in LOTR is incorrect or has changed?
A:  Reporting bodies are responsible for ensuring their information and that of their interest holders is up to date and correct. If your information in LOTR is incorrect or has changed, you must contact the reporting body and ask them to file a new transparency report to correct or change the relevant information. If the reporting body has not fulfilled your written request within three months, you can then proceed to file an application to correct or change information.

Q:  In a previously filed Transparency Report, I realized there was an error in the name/birthdate/address/etc of an interest holder. How can I amend this?
A:  Pursuant to s. 17 of LOTA, a reporting body may, at any time the reporting body considers necessary in order to complete or correct information contained in a previously filed transparency report, file with the administrator a new transparency report.  If you are an interest holder and realize there is a mistake in your information, you must send a written request to the reporting body requesting that the reporting body file a new transparency report under s. 17.  If the reporting body has not, within three months of receiving your request, filed a new transparency report with the complete and accurate information, you may file an application to correct or change information under s. 42.

Land Owner Transparency Act

Land Owner Transparency Regulation

Land Owner Transparency Regulation Amendment

Land Owner Transparency Act Consultation by the BC Government

30-Point Plan For Housing Affordability in BC

The Government of British Columbia’s Land Owner Transparency Registry information page

Bill 7 – 2023, Land Owner Transparency Amendment Act

Order in Council 593, 2023