British Columbia’s Land Owner Transparency Act

Laura M. Peach, Alistair G. Campbell and Peter Mennie

On November 30, 2020, British Columbia’s new Land Owner Transparency Act, S.B.C. 2019, c. 23 (“LOTA”) came into force. New applicants registering an interest in land may be required to file a Transparency Report setting out information about the applicant and the interest holders of real property. LOTA also requires most trustees, corporations, and partnerships that own land to file a Transparency Report before November 30, 2021. (1) What is LOTA? LOTA requires the registered owner of real property to report individuals with an indirect interest in land (i.e., ownership held through a corporation,…

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The Taxation of Medical Marihuana: Goods and Services Tax, Harmonized Sales Tax and Provincial Sales Tax (British Columbia)

Alistair G. Campbell

A.     INTRODUCTION   The purpose of this paper is to address the application of the federal Goods and Services Tax (“GST”), Harmonized Sales Tax (“HST”) and British Columbia provincial sales tax (“PST”) to sales of medical marihuana.[2] …

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