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
I. Expropriation
The land trust is aware of the potential for expropriation, understands its rights and obligations under expropriation, and works diligently to prevent a net loss in conservation values. Donors should be made aware that expropriation is an action, which is beyond the land trust's ability to control.
Background
Conservation lands may be subject to acts of expropriation. In these instances, a land trust should be prepared for the expropriation action, including having an understanding of the value of the interests being condemned. A land trust should evaluate the impact of the expropriation action on the conservation values and, to the extent possible, work with the condemning authority to craft remedies that reduce these impacts or allow for additional conservation action. Donors should be made aware that expropriation is an action, which is beyond the land trust's ability to control.
