Yes! If your son is the only beneficial owner of the property, then you are holding your interest in trust for him and you are required by law to file a Transparency Report in the Transparency Registry by November 30, 2022, or be subject to fines. If anyone owns land in BC that is not excluded from these new provisions and they are a “reporting body” they must file by November 30th. Please see https://landtransparency.ca/general-help/#filing-quiz for more information.