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
H. Non-permanent Holdings
When a land trust holds fee land with the intention to sell or transfer the land, the land trust is open about its plans with the public and manages and maintains the property in a manner that retains the land trust’s public credibility (see 8L). The ability to resell or transfer property should be explicitly identified within the land trust's land securement policies. Before a property is sold and while the land is in the land trust’s ownership, it should be managed or maintained in such a way that liability risks are minimized and the land trust’s credibility is maintained.
Background
Many land trusts accept non-conservation land with the express intention of reselling or transferring the property. This ability to resell or transfer property should be explicitly identified within the land trust's land securement policies. Before a property is sold and while the land is in the land trust’s ownership, it should be managed or maintained in such a way that liability risks are minimized and the land trust’s credibility is maintained. Neighbours and community leaders should be aware of the land trust’s plans to sell the properties and not hold them for permanent conservation. Properties that are sold should reflect the property donor’s intentions. Practices 6H and 8L also contain information on how to address non- permanent holdings.
