Standard 12: Land Stewardship
The land trust has a program of responsible stewardship for the land it holds other than through a conservation agreement for conservation purposes.
Background
Many land trusts hold land other than through conservation agreement for a variety of conservation purposes, and must take care of these properties. Failure to manage and monitor the property could lead to loss of or damage to the property’s conservation values, injury to visitors, or even loss of the property itself. A land trust that does not care for its holdings will lose credibility. A land trust should also make contingency provisions for its land in the event it can no longer fulfill its stewardship obligations.
Relevant Law
- Canada Revenue Agency policy interpretation of Income Tax Act, SC 1985, c. I; see
- Income Tax Act, SC 1985, c. I, s. 149.1 (6.3);
see also Canada Revenue Agency policy interpretations at
- Expropriation Act, RSBC 1996, c. 125.
- Expropriation Act, SC 1996, c. E-21.
- Taxation (Rural Area) Act, RSBC 1996, c. 447.
- School Act, RSBC 1996, c. 412.
- Police Act, RSBC 1996, c. 367.
- Property Transfer Tax Act, RSBC 1996, c. 378.
- Social Service Tax Act, RSBC 1996, c. 431.
PRACTICE
G. Contingency Backup
The land trust has a contingency plan for all its conservation land in the event the land trust ceases to exist or can no longer manages the property. To ensure that a contingency holder will accept the land, the land trust has complete and accurate files and stewardship funds available for transfer.
Background
It is vital that every land trust consider what will happen to its assets if the organization ceases to exist, and plan accordingly. A land trust may evaluate other potential conservation owners in its area and discuss with them the potential to transfer its conservation lands if the land trust is ever unable to carry out its ownership responsibilities. In planning for a future transfer of conservation lands, the land trust should have a complete file for each property it holds (that contains deeds, maps, management plans and other documents important to the property) and stewardship funds available to transfer to a new conservation owner. Land trusts should also transfer any endowment funds that are specific to the property question to the new conservation owner. The transfer of any Ecological Gift properties must be authorized by Environment Canada or land trusts may face penalties under Section 207.31 of the Income Tax Act.
Assessment Questions
CLTA Assessment Questions
- Does the land trust have a contingency plan for all of its properties?
- To ensure that a contingency holder will accept the land, are complete files and stewardship funds available for transfer?
