Entities excluded from filing requirements

Last updated on August 20, 2024

The Land Owner Transparency Act ("the Act") excludes specific types of corporations, limited liability companies, and trusts from filing a transparency report.

If you receive a Compliance Review letter from the Land Owner Transparency Registry (LOTR) Enforcement team requesting you to determine if you are a reporting body or excluded under the Act, notify them in writing whether an exclusion applies.

  • Email LOTAENQ@gov.bc.ca with the subject line “Excluded” and state how you meet the criteria of a specific exclusion under Schedules 1 or 2 of the Act and provide supporting documentation.

Note: An exclusion that is applicable to a corporation is extended to a wholly owned subsidiary of that corporation.

On this page

Excluded corporations and limited liability companies

Corporations listed on a designated stock exchange

A corporation listed on a designated exchange is excluded from filing obligations. Not all stock exchanges are designated stock exchanges.

The federal Minister of Finance designates stock exchanges, in part or whole, under section 262 of the Income Tax Act (Canada).

Please refer to this list of Designated Stock Exchanges.

First Nations

First Nations (as defined in section 365.1 of the Land Title Act) that own land in their own name are exempt from filing requirements under the Land Owner Transparency Regulation.

Furthermore the Act does not apply to Indigenous land as identified in section 6 of the Act.

Corporations wholly owned by one or more Indigenous nations

A corporation that is wholly owned by one or more Indigenous nations is excluded from filing. Refer to the definition of an Indigenous nation under the Act.

For example, if A, B and C are Indigenous nations and together they own 100 percent of a corporation, then that corporation is excluded under LOTA. However, if a portion of a corporation is owned by a person or entity that does not fall under the definition of Indigenous nation in the Act, this exclusion does not apply.

Strata corporations

A strata corporation is a legal entity established by depositing a strata plan in a land title office. Strata corporations within the meaning of Strata Property Act are excluded from filing.

Savings institutions

Savings institutions are excluded from filing. According to the Interpretation Act, there are 4 types of savings institutions,

Corporations that are a reporting issuers or equivalent

Corporations that are reporting issuers or are a reporting issuer equivalent in any Canadian jurisdiction, within the meaning of the Business Corporations Act, are excluded from filing.

The BC Securities Commission has the following "Reporting Issuers List", identifying reporting issuers required to make periodic filings with the BC Securities Commission.

Corporations incorporated or continued by an enactment

A corporation that is incorporated or continued by an enactment is excluded from filing obligations. This includes an Act of Canada or any province.

If this applies to your corporation, please specify the enactment that incorporated or continued your corporation in your email to LOTR enforcement.

Insurance companies

Insurance companies or extraprovincial insurance corporations authorized to carry on business under the Financial Institution Act are excluded from filing.

The BC Financial Service Authority provides a list of insurance companies authorized to operate in BC.

Trust companies

Trust companies are excluded from filing if they are authorized to carry on trust business under the Financial Institution Act or an extraprovincial trust corporation authorized to carry on trust business, deposit business or both, under the Financial Institution Act.  

The BC Financial Service Authority provides a list of trust companies authorized to operate in B.C.

Pension fund societies

Pension fund societies within the meaning of the Pension Fund Societies Act are excluded from filing.

Wholly owned subsidiaries of an excluded entity

An exclusion that applies to a corporation is also applicable to its wholly owned subsidiaries, within the meaning of the Business Corporations Act.

According to the Business Corporations Act, a corporation is a wholly owned subsidiary of another corporation if all of the issued shares of the first corporation are owned by that other corporation or another wholly owned subsidiary of that other corporation.

If this applies, please provide documentation that the corporation is wholly owned by an excluded corporation to LOTR Enforcement.

Health sector organizations

Education organizations

  • A university as defined in the University Act is excluded
  • A university included within the meaning of an “educational body” under the Freedom of Information and Protection of Privacy Act is excluded
  • An institution as defined in the College and Institute Act is excluded
  • A board as defined under the School Act is excluded
  • A francophone education authority as defined under the School Act is excluded
  • A corporations that operate independent schools within the meaning of the Independent School Act is excluded
    • BC School & District Contact Information provides a searchable tool to identify independent schools that are part of the Education Data Exchange (EDX) program

Public utilities

Water utilities within the meaning of the Water Utility Act are excluded. This includes a person or business that owns or operates equipment or facilities for the delivery of domestic water service to five (5) or more persons or to a corporation for compensation. 

  • This exclusion does not apply to the water service providers that are separated from the meaning of a water utility in the Water Utility Act, including a person who supplies water by a tanker truck and a strata corporation
  • There are over 120 privately owned water utilities in B.C. If this exclusion applies to you, please include the name of your water utility regulated by the Water Utility Regulation Section to LOTR Enforcement

Transportation bodies

Designated airport authorities within the meaning of the Airport Transfer (Miscellaneous Matters) Act (Canada), are excluded.

Port authorities incorporated or continued under the Canada Marine Act are excluded from filing.

Regulatory and public bodies

Local government bodies

Provincial government bodies

  • Corporations are excluded if they're within the “government reporting entity” as defined in the Budget Transparency and Accountability Act. This includes, but is not limited to:
    • Corporations that are, under generally accepted accounting principles, considered to be controlled by a government organization
  • Government corporations, as defined by the Financial Administration Act, are excluded. This includes, but is not limited to:
    • Corporations where 50% of its issued voting shares are owned by government, either directly or indirectly
    • Corporations that are controlled by government through a majority of corporate members or its board of directors or board of management consists of either or both of the following, (1) persons appointed as members by either the Lieutenant Governor in Council, by a minister or by an Act; and (2) public officers acting in their role
    • Agents of government identified under an Act
  • Corporations incorporated, continued, or amalgamated by an enactment of a provincial government

For exclusions applicable to other provincial governments that own land in B.C., see Schedule 1, section 2 of the Act.

Federal government bodies

See Schedule 1, section 2 for a list of exclusions for the government of Canada.

Contact information

For questions about filing, contact the administrator.

For other questions, contact the Ministry of Finance: