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 (Sechelt, 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?

The Land Owner Transparency Act (LOTA) sets out who is a reporting body. A person will be a reporting body only if the land being registered is one of the following.

• owned by a corporation
• owned by a partnership, or
• being held in a trust.

LOTA includes detailed legal definitions for a corporation, a partnership and a trust for the purpose of the requirement to file a transparency report. Most, but not all corporations, partnerships and trusts are included. If you are not sure whether one of these applies to your circumstances, you should contact a legal professional for advice.

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.

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

Some people who are existing registered owners of land as of November 30, 2020 are required to file a transparency report. The transparency report must be filed by November 30, 2021.

There is no requirement for pre-existing owners to file a transparency declaration.

Which pre-existing owners must file a transparency report?

The only registered owners of land as of November 30, 2020 who are required to file a transparency report are those who are a reporting body. If you are not a reporting body, then you do not need to file a transparency report.

Who is a reporting body?

The Land Owner Transparency Act (LOTA) sets out who is a reporting body. A person will be a reporting body only if the pre-existing registered interest in land is one of the following:

• owned by a corporation
• owned by a partnership, or
• being held in a trust.

LOTA includes detailed legal definitions for a corporation, a partnership, and a trust for the purpose of the requirement to file a transparency report. Most, but not all corporations, partnerships and trusts are included. If you are not sure whether one of these applies to your circumstances, you should contact a legal professional for advice.

Part 3 of the transparency declaration – Certifier information

This part of the transparency declaration requires that a person certify that the information on the declaration is correct and complete. They do this by signing the transparency declaration as a certifier.

Who may certify the transparency declaration

The person who certifies the declaration must be one of the following:

• The transferee – the person who will be the registered owner of the interest in land after the application is submitted

or

• Another person that the transferee or reporting body has authorized to sign for them, such as a director or officer of a corporation.  They do not have to be a lawyer or notary public, but must be an adult with knowledge of the matters certified.

How many certifiers are required?

The transparency declaration must be certified by every transferee or a person on their behalf. If there is only one transferee, then only one certifier is required.

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.

*If a transparency declaration is required, a transparency report may or may not be required depending on the circumstance.  Please refer s. 12 of the Land Owner Transparency Act for guidance.

When are LOTA filing requirements in effect?
Required filings to the Land Owner Transparency Registry (LOTR) began on November 30, 2020. Pre-existing registered owners that are a relevant corporation, a trustee of a relevant trust or a partner of a relevant partnership must file a transparency report by November 30, 2021.

Who can access the information in LOTR?
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.

What is a reporting body?
A reporting body is a relevant corporation, a trustee of a relevant trust, or a partner of a relevant partnership that is required to file a transparency report under LOTA.

Who are interest holders?
LOTA defines interest holders as a beneficial owner of a relevant trust, a corporate interest holder of a relevant corporation, or a partnership interest holder of a relevant partnership.

Can I request that my information be omitted from LOTR?
An individual can make an application to the A statutory decision maker under LOTA and an employee of the LTSA, responsible for the general administration of LOTA and its regulations. 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.

Will my birthdate and social insurance number be made public?
LOTR is subject to the British Columbia Freedom of Information and Protection of Privacy Act. Birthdate, social insurance number, and other private information will not be visible in public searches.

What happens if I do not submit a transparency declaration or report?
According to LOTA, the A statutory decision maker under the Land Title Act, and an employee of the LTSA with a statutory responsibility under LOTA. 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.

How will I know if my data is entered correctly into LOTR?
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.

What if the information in LOTR is incorrect or has changed?
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.

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?
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.

Do I need to file an amendment to a previously filed Transparency Report if the interest holders have changed?
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.

When I purchased a property the registered owner was not a reporting body, but now it is.  Do I have to report this?
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.

Do intermediary owners need to be disclosed in a transparency report?
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.

Following the analysis, what if I conclude there are no interest holders in a particular ownership structure?
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)].

Can a corporation be indicated as an interest holder on a transparency report?
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.

Can I add multiple PIDs on one Transparency Report for a filing for a pre-existing owner?
Yes, for a Transparency Report under s. 15 of LOTA, a reporting body can add multiple PIDs on one report.

Who is informing existing reporting bodies that they need to file a transparency report by November 30, 2021?
The Ministry of Finance is  responsible for informing existing reporting bodies of their filing requirements. They are aware that communication is required and will be taking action soon.

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, 2021?
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.

How are reporting bodies deemed to have informed interest holders, and confirmed the information about interest holders in a transparency report?
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.

Are Web Filing forms required for LOTR filings?
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. Note that PDF versions of most land title forms are retiring in the coming months.

Why was LOTA created?
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.

Most of the terminology related to LOTR is set out in the Land Owner Transparency Act (LOTA) and the Land Owner Transparency Regulation.

Section 6 of LOTA
LOTA does not apply to Indigenous land or prescribed land, and does not apply in relation to any of the following: treaty lands of a Treaty First Nation, Nisga’a Lands; Nisga’a Fee Simple Lands as defined in the Definitions Chapter of the Nisga’a Final Agreement; Sechelt lands, as defined in section 2 (1) of the Sechelt Indian Band Self-Government Act (Canada); a reserve, as defined in section 2 (1) [definitions] of the Indian Act (Canada); Other Maa-nulth First Nation Lands as defined in the Definitions Chapter of the Maa-nulth First Nations Final Agreement; Other Tla’amin lands as defined in the Definitions Chapter of the Tla’amin Final Agreement; Other Tsawwassen Lands as defined in the Definitions Chapter of the Tsawwassen First Nation Final Agreement; prescribed land.

Administrator
A statutory decision maker under LOTA and an employee of the LTSA, responsible for the general administration of LOTA and its regulations.

Interest Holder
LOTA defines interest holders as a beneficial owner of a relevant trust, a corporate interest holder of a relevant corporation, or a partnership interest holder of a relevant partnership.

Interest in Land
As defined in LOTA, this term refers to an estate in fee simple; a life estate in land; a right to occupy land under a lease that has a term of more than 10 years, or a right under an agreement for sale to occupy land, or require the transfer of an estate in fee simple.

Parcel Identifier (PID)
A number that uniquely identifies a parcel of land in the land title register of BC. Use ParcelMap BC or BC Assessment to search for a PID.

Transferee
An individual to whom an interest in land is transferred.

Transparency Declaration
A declaration that is filed by each transferee together with an application to register an interest in land, stating whether the transferee is a reporting body, and, if the transferee is a reporting body, whether the reporting body is a relevant corporation, a trustee or a relevant trust, or a partner of a relevant partnership.

Transparency Report
A report that is filed with a transparency declaration on an application to register an interest in land, if the transferee is a reporting body. The transparency report contains information about the reporting body and its interest holder(s). Transparency reports must also be filed independently of a transparency declaration any time there is a change to the reporting body or interest holder’s information, as well as during the transition period when all reporting bodies with a current interest in land will be required to file.

Registrar
A statutory decision maker under the Land Title Act, and an employee of the LTSA with a statutory responsibility under LOTA to refuse an application to register an interest in land if the transferee fails to submit a transparency declaration with the application and, in the event the transferee is a reporting body fails to submit a transparency report.

Relevant Corporation
A corporation or limited liability company, but does not include a corporation or limited liability company that is (a) referred to in Schedule 1 of LOTA, or (b) added by regulation to Schedule 1 of LOTA.

Relevant Trust
(a) An express trust, including a bare trust, (b) a prescribed trust, or (c) a legal relationship, created in another jurisdiction, that is similar to a legal relationship referred to in paragraph (a) or (b) but does not include (d) a trust referred to in Schedule 2 of LOTA, (e) a trust added by regulation to Schedule 2 of LOTA, or (f) a legal relationship, created in another jurisdiction, that is similar to a legal relationship referred to in (d) or (e) of this definition.

Relevant Partnership
(a) A general partnership, limited partnership, limited liability partnership, professional partnership or foreign partnership within the meaning of the Partnership Act, (b) a prescribed partnership, or (c) a legal relationship, created in another jurisdiction, that is similar to a legal relationship referred to in (a) or (b) of this definition, but does not include (d) a prescribed partnership, or (e) a prescribed legal relationship.

Reporting Body
A relevant corporation, a trustee of a relevant trust or a partner of a relevant partnership that is required to file a transparency report under LOTA.

Settlor
The entity that establishes a trust.