LAND TRUST STARTER GUIDE
Appendix 2: Understanding Governing Legislation and Guiding Resources
Most of the critical information you need to know – legal or otherwise – to assist in forming a land trust is outlined in the main parts of this Guide and the information links contained within it. However, several pieces of legislation and guiding resources are beneficial to review (or point out to advisors) to broaden understanding of the process of forming a land trust. These are referenced below, along with some initial points to provide context.
- While it is beneficial to have a solid understanding of governing legislation as you move forward with forming your land trust, this knowledge does not replace the need to obtain professional legal, accounting and tax advice.
- Only the most recent governing legislation is referenced in this Starter Guide.
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- Federal – Canada Not-for-Profit Corporations Act
- Province/territory legislation (see chart below)
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- Legislation and guiding resources are generally listed according to the order in which they will be needed during the process of forming and initially operating a land trust.
- Links are provided to full legislation and comprehensive summaries, if available.
List of Governing Legislation and Guiding Resources:
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- Starting and operating a Canadian Corporation – Canada Not-for-Profit Corporations Act and regulations as well as a Background paper by Corporations Canada
- Starting and operating a Corporation in your province or territory, as noted below.
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- Starting and operating a charity – Income Tax Act , with background information from Canada Revenue Agency’s Interpretation Bulletins and operating a registered charity web page.
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- Operating a responsible Land Trust – Canadian Land Trust Standards and Practices.
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- Accepting conservation easements/covenants/servitudes/agreements on land – see your provincial/territorial legislation.
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Accepting Ecological Gifts – Environment Canada’s Ecological Gifts Program Handbook.
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Applying for municipal land/property tax reduction or exemption for various types of lands – see your provincial/territorial legislation.
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Administering lands and informing local planning decisions – see your provincial/territorial land use planning legislation.
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- Research local and other Indigenous land use guidance resources for both on- and off-reserve, (e.g. Effective Practices: Land Use Planning by First Nations in BC, Land Codes, and the Land Governance Manual for on-reserve land governance and management).
Charity Central’s tip sheet on the Legal Requirements for Non-Profit Organizations and Registered Charities is also very helpful.