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.
  • 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:

Province or Territory
British Columbia
New Brunswick
Newfoundland and Labrador
Northwest Territories
Nova Scotia
Nunavut Territory
Prince Edward Island
Yukon Territory
    • Accepting conservation easements/covenants/servitudes/agreements on land – see your provincial/territorial legislation.
    • Applying for municipal land/property tax reduction or exemption for various types of lands – see your provincial/territorial legislation.

    • Administering lands and informing local planning decisions – see your provincial/territorial land use planning legislation.

Charity Central’s tip sheet on the Legal Requirements for Non-Profit Organizations and Registered Charities is also very helpful.

    Please note that this document may contain links to other websites over which Alliance of Canadian Land Trusts has no control. ACLT provides no endorsement, representation or warranty of any kind regarding the products, services, content or appropriateness of such websites.