Land Owner Transparency Registry guide for local governments

Municipalities, regional districts and improvement districts (local governments) may be required to file a transparency report with the Land Owner Transparency Registry.

This page provides guidance on:

• When filing exclusions for local governments apply
• When local governments must file

In July 2022, all local governments received a letter from the B.C. Government identifying them as land owning corporations that may be a reporting body required to file with the Land Owner Transparency Registry. 

The applicability of filing exclusions for local governments (or local government bodies) depends upon how the land is held. Each registered owner must determine whether or not they are required to file a transparency report. Local governments have unique land ownership structures that impact whether specific exclusions apply.

Note: We cannot provide prescriptive advice, as the registered owner is obligated to determine if they are a reporting body and if they meet the exclusions under Schedule 1 of the Land Owner Transparency Act (the Act). 

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Filing exclusions for local governments

Local government bodies

Generally, the local government bodies identified below are not required to file a transparency report according to Schedule 1 section 1(c) of the Act, although a transparency report may be required in certain circumstances. 

Excluded local government bodies

• A municipality
• Regional district
• A board of variance established under Division 15 of Part 14 of the Local Government Act 
• A board of trustees established under section 37 of the Cremation, Interment and Funeral Services Act
• An improvement district as defined in the Local Government Act
• A library board as defined in the Library Act
• A greater board as defined in the Community Charter or any incorporated board that provides similar services and is incorporated by letters patent
• The trust council, the executive committee, a local trust committee and the Islands Trust Conservancy, as these are defined in the Island Trust Act
• A local area as defined in the Local Services Act

Public bodies

Public bodies listed in Schedule 2 of the Freedom of Information and Protection of Privacy Act are excluded from filing, according to Schedule 1, section 1(d) of the Act. We recommend that you search specific organizations to determine if they are excluded.

Corporations incorporated by a municipality or regional district

The following corporations are excluded from filing:

• A corporation incorporated by a municipality under Section 185 of the Community Charter
• A corporation incorporated by a regional district under Section 265 of the Local Government Act

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When a Land Owner Transparency Registry filing may be required

In some cases, a local government involved in a transaction of land may need to file a transparency report. Read through the scenarios below that may apply.

If it is not clear, seek legal advice to determine how the Land Owner Transparency Act applies in your specific scenario.

More than one registered owner on title

If an excluded local government is registered on title with one or more additional registered owners, each registered owner is required to determine individually if they have an obligation to file with the Land Owner Transparency Registry. While a local government is excluded, the other owner(s) may be a reporting body and have an obligation to file. 

For example, land that is being held through a public-private partnership where the private partners are registered owners in addition to the local government. In this scenario, each registered owner (that is not the local government) would need to determine individually if they are a reporting body. 

Excluded local government holds an interest in land through a bare trustee (bare trustee is the registered owner on title)

Exclusions for local government bodies apply when the local government is registered on title. Under the legislation, a relevant trust includes a bare trust. Unless another exemption applies, the trustee of the bare trust will be a reporting body. 

If the only beneficiary of the bare trust is the excluded local government body, then there would be no individuals who are beneficial owners. In that case, the bare trustee would still need to file a transparency report, but the report would only need to indicate the class of beneficiaries (for example, an excluded local government body). 

Excluded local government body is registered on title but is acting as a trustee

The exclusion under Schedule 1 does not apply when the local government body is acting as a trustee (and the interest in land is held in trust). Legal advice may be required to determine whether the local government body is acting as the trustee of a relevant trust.

Leasing of local government property

When a local government leases land to another entity (for example, a corporation or society), the local government does not need to file a transparency report with respect to the leasehold interest.  

However, the lease holder will need to determine whether they are a reporting body required to file a transparency report with respect to the leasehold interest (this is not necessary for leases with a term of 10 years or fewer).

For example, a relevant corporation would be required to file a transparency report if:

• The corporation leases property from an excluded local government, and 
• The lease has a remaining term (excluding periods of extension or renewals) of more than 10 years