Stratify Your Plex | Selling Units
Selling Strata Units From Your Plex
To sell the units of a BC multiplex one at a time, each unit needs its own title, and each new unit needs home warranty insurance or an exemption before you offer it for sale. At 5 or more strata lots, the Real Estate Development Marketing Act (REDMA) adds a filed disclosure statement and trust rules for deposits. This page covers what applies to each sale: who may build a plex for sale, the buyer's right to cancel, the certificates the strata must issue, the 7% holdback, and the taxes and rebates.
The short answer
- 01Each unit needs its own title before you can sell it on its own. For a plex, the route this hub covers is a strata plan deposited at the Land Title Office, which turns each unit into a strata lot (Strata Property Act s.239).
- 02A new home cannot be sold, or offered for sale, during construction or within 10 years of its first occupancy permit unless it has home warranty insurance or an exemption (Homeowner Protection Act s.22). The minimum cover is 2 years on materials and labour, 5 years on the building envelope and 10 years on the structure.
- 03A building built under the rental exemption carries a covenant on title that bars the sale of any unit for 10 years from first occupancy.
- 04At 5 or more strata lots, the Real Estate Development Marketing Act (REDMA) applies: a disclosure statement filed before any marketing ($2,250 for fewer than 10 units), deposits held in trust, and a 7-day right for the buyer to cancel. Under 5 lots, the buyer has a 3-business-day right to cancel instead, for a fee of 0.25% of the price.
- 05Every sale needs a Form F Certificate of Payment (at most $15, current for 60 days) to register. A buyer from the owner developer holds back 7% of the price for up to 55 days.
- 06Taxes and rebates are set sale by sale: the GST new housing rebate, the first-time home buyer GST rebate, the property transfer tax exemption for newly built homes, the BC home flipping tax and the speculation and vacancy tax.
First, each unit needs its own title
While a plex sits on one title, a buyer can take the whole title or a share of it. To sell duplex units separately, or the units of a fourplex one by one, you first create a title for each unit. There are four ways to hold the units, and each one changes what you must do at the sale. The title choices page compares them in full.
| Route | How it is created | What it means for a sale |
|---|---|---|
| Building strata | A BC land surveyor prepares the strata plan and you deposit it at the Land Title Office. A new building nobody has lived in needs a surveyor's Form S. A building anyone has lived in needs city approval under s.242. | Each strata lot has its own title and its own parcel identifier (PID). A bylaw cannot limit an owner's right to sell, lease or mortgage a lot (s.121). |
| Bare land strata | Lot lines are set by survey markers on the land, and an approving officer must approve the plan before it is deposited (s.243). | Each bare land strata lot has its own title, and the owner insures the house on it. |
| Separate fee simple lots | The land is subdivided, and an approving officer must approve the subdivision plan (Land Title Act s.91). | Each lot is its own title with no strata corporation, so there are no strata fees or strata bylaws. |
| Shares in one title (co-ownership) | No plan is filed. Buyers take undivided shares of the one title. | REDMA counts 2 or more shared interests in land in the same parcel as a development property, so selling shares can bring in REDMA at 2 buyers. |
Timing matters for a building strata. "Previously occupied" means occupied at any time, for any purpose, with one exception: the developer using a unit as a display unit (Regulation s.14.1). If a buyer or tenant moves in before the plan is filed, the plan then needs city approval under s.242. The before move-in page explains how to keep the simpler path.
Home warranty: who may build a plex for sale
The Homeowner Protection Act sets two rules for every new home. No new home may be built unless it is enrolled for home warranty insurance. And no new home may be sold, or offered for sale, during construction or within 10 years of the first occupancy permit unless it is covered or exempt (s.22). The minimum cover is 2 years for materials and labour, 5 years for the building envelope (the outer walls, roof and windows) and 10 years for the structure.
The city checks this before work starts: a building permit needs proof of warranty insurance and a licensed builder, or proof of an exemption (s.30). So the choice you make at the permit stage decides whether you can sell units later.
| How it was built | What it means for selling units | Source |
|---|---|---|
| Licensed builder with home warranty insurance | Units can be sold once titled. The warranty covers 2, 5 and 10 years by defect type. | Homeowner Protection Act s.22, s.30 |
| Rental exemption (licensing, warranty and fees waived) | No unit can be sold for 10 years from first occupancy, because a covenant on title bars it. | Homeowner Protection Act Regulation s.2(2), (2.1) |
| Owner builder authorization | Cannot be used for a multiplex. It covers a detached home on one title, or one unit in or attached to an existing building or a new non-residential building, plus a secondary suite. The owner must live there for 1 year and not sell for 12 months. | Homeowner Protection Act Regulation s.4.1, s.19 |
Section 23 of the same Act adds a protection that applies even without insurance. The builder and the seller owe the 2, 5 and 10 year protection by defect type. A lawsuit must start within 10 years of first occupancy, and for strata common property within 10 years of the plan's deposit. Homes covered by warranty insurance are excluded from s.23.
An owner builder who later wants to repeat the process waits 18 months from the first occupancy of the last owner-built home, then 3 years, then 5 years. The fees are $50 to apply and $375 to issue. None of this helps with a plex, because the authorization does not cover one.
The rental exemption covenant
BC Housing can exempt a rental building from builder licensing, home warranty and the related fees. The exemption covers a multi-unit rental building on one title, a strata where one owner holds every unit, or 3 or more rental units on one title (Homeowner Protection Act Regulation s.2(2)). In return, a covenant is registered on title that restricts the sale or other disposition of any dwelling unit for 10 years from first occupancy. BC Housing's page says the covenant requires the building to be used only for rental, and that mixed-use rental units must sit in a separate air space parcel.
Neither the Regulation nor BC Housing's page describes a way to release the covenant early. We could not confirm whether BC Housing will release it, for example if warranty insurance is bought later. Ask BC Housing Licensing and Consumer Services before you plan on it. The rent now, stratify later page covers this choice.
REDMA at 5 or more strata lots
REDMA calls a project a "development property" when it has 5 or more strata lots in a stratified building, 5 or more bare land strata lots, or 2 or more shared interests in land in the same parcel (s.1). A fiveplex or sixplex sold as strata lots is caught. The Regulation's exemptions cover single transactions, industrial use, leases of 3 years or less and similar cases; none is for small projects. These are the duties for a 5 or 6 lot plex:
| Duty | What it means | Source |
|---|---|---|
| No marketing before the disclosure statement is filed | You may not market the lots until the disclosure statement is filed with the Superintendent of Real Estate. | REDMA s.14 |
| Buyer receives the statement and signs for it | Each buyer gets the disclosure statement and signs an acknowledgement before the purchase contract. | REDMA s.15 |
| Deposits held in trust | Deposits go to a brokerage, lawyer or notary trust account at a BC savings institution. Using deposit money for the project needs a deposit protection contract. | REDMA s.18, s.19 |
| Buyer's 7-day right to cancel | The buyer may cancel within 7 days of the later of the contract and the acknowledgement. If no statement was given, the buyer may cancel at any time. | REDMA s.21 |
| Filing fee | $2,250 for a disclosure statement for fewer than 10 units. $1,200 for an amendment. | REDMA Regulation s.13 |
The owner developer must hand the disclosure statement to the strata at the first annual general meeting (AGM) with the other handover documents (Strata Property Act s.20). For deposits and presales, see presale deposits on a BC multiplex and the REDMA five-unit threshold.
Under 5 lots: the 3-business-day rescission period
A duplex, triplex or fourplex sold as strata lots falls under the Home Buyer Rescission Period instead of REDMA. Since January 3, 2023, the buyer of a residential property, including a residential strata lot, can cancel within 3 business days (Property Law Act s.42; Regulation s.2(e), s.4). A buyer who cancels pays the seller 0.25% of the price (Regulation s.6). The rule does not apply where the REDMA 7-day right applies (s.42(2)), so a buyer never gets both.
Example (our arithmetic): on a $900,000 strata unit, a buyer who cancels inside the 3 business days pays $2,250.
Documents for every sale
| Document | When | Who issues it, and the fee | Source |
|---|---|---|---|
| Interim budget | Given to each buyer before they sign, covering the 12 months from the month after the first sale | Owner developer | Act s.13, s.14 |
| Form B Information Certificate | Within 1 week of a request by an owner, a buyer or someone they authorize | Strata corporation; at most $35 plus 25 cents a page | Act s.59; Regulation s.4.4 |
| Form F Certificate of Payment | Within 1 week of a request; current for 60 days; needed to register any sale | Strata corporation; at most $15 | Act s.115, s.256; Regulation s.6.10 |
| REDMA disclosure statement and acknowledgement | Before the contract, at 5 or more strata lots | Owner developer | REDMA s.14, s.15 |
As of its date, a Form B must show:
- the monthly strata fees for the lot, and any money the owner owes
- approved special levies still to be paid, and expected spending over budget
- the contingency reserve fund balance, less spending already approved
- bylaw changes and resolutions not yet filed, and votes called but not yet held
- court and tribunal cases, and unpaid work orders
- the parking stalls and storage lockers that go with the lot
- an insurance summary (required since April 1, 2023)
- attached: the rules, the current budget, the latest depreciation report and any electrical planning report
The Act sets no expiry date for a Form B. It states the facts as of the date it was issued, and anything that changes later, such as a new special levy, appears only on a new one. The Province notes that some stratas charge a rush fee when given less than 7 days. In a new small strata, you as the owner developer act as council until the first AGM (s.5), so the first certificates come from you. The owner developer page covers the interim budget and the reserve fund payment due at the first sale.
The 7% holdback
A buyer who buys a strata lot from the owner developer holds back 7% of the gross price for up to 55 days (Strata Property Act s.88(2); Regulation s.5.2). A builders lien against the lot must be filed within 45 days of the sale (s.88(1)). Plan your cash for it. On a $900,000 sale, $63,000 arrives up to 55 days later (our arithmetic).
The Construction Prompt Payment Act, SBC 2025 c.24, amends s.88. That change received Royal Assent on November 27, 2025 and is not in force. The builders lien page covers liens during construction.
Taxes and rebates on each sale
Most of these depend on the buyer, so ask each buyer's advisor to confirm their own eligibility. The GST rebate guide covers the rental rebates too.
| Tax or rebate | Rule | Who it applies to | Source |
|---|---|---|---|
| GST new housing rebate | 36% of the GST, up to $6,300. Full at a price of $350,000 or less, phased out above that, none at $450,000 or more. | Buyer of a new home | CRA RC4028 |
| First-time home buyer GST rebate | Up to 100% of the GST, at most $50,000. Full at $1,000,000 or less, phased out to nil at $1,500,000. The builder contract must be signed on or after March 20, 2025 and before 2031; construction must begin before 2031, and the home must be substantially complete and transferred before 2036. Strata units qualify. It stacks with the new housing rebate at $450,000 or less. | Buyer aged 18 or over, a citizen or permanent resident, who has not lived in a home they or their spouse owned in the current year or the 4 years before | CRA GST/HST Memo 19-3-10 |
| Property transfer tax, newly built home exemption | Full exemption at a fair market value of $1,100,000 or less for title registered from April 1, 2024, partial up to $1,150,000. Land of 0.5 hectares or less. Strata units qualify. No first-time buyer rule. | Buyer who is a citizen or permanent resident and makes it their principal residence within 92 days and for the first year | Province of BC, newly built home exemption |
| BC home flipping tax | In force January 1, 2025. 20% of net income on a property sold within 365 days, falling to nil at 730 days. Exemptions for builders apply only if a return is filed. | Seller | Province of BC, BC home flipping tax |
| Speculation and vacancy tax | 0.5% for 2025 and 1% for 2026 and 2027 for citizens and permanent residents. Higher rates apply to foreign owners and untaxed worldwide earners. A developer's never-occupied new unit that is offered for sale in the calendar year is exempt. | Owner of an unsold unit | Province of BC, speculation and vacancy tax |
The flipping tax exemptions for builders cover property held to construct buildings, land with no housing unit when it was bought, adding a unit, substantial renovation, and demolishing and rebuilding. Each one applies only if a return is filed. The Province lists "subdividing property" as generally not a taxable disposition. Two questions stay open in our sources: whether the 730-day count starts again for each new strata lot, and whether the 4% speculation and vacancy tax rate the Province lists for foreign owners in 2027 is enacted. Ask a tax accountant.
Best For
- ✓ A new plex built by a licensed builder with home warranty insurance and stratified before anyone moved in.
- ✓ A 2 to 4 lot strata, where REDMA does not apply and the buyer's cancel right is 3 business days.
- ✓ Sales planned with the interim budget, Form B and Form F ready before the first buyer signs.
Usually Fails When
- ✕ The building was built under the rental exemption: its covenant blocks every unit sale for 10 years.
- ✕ An owner builder authorization was used. It cannot cover a multiplex.
- ✕ Units are marketed at 5 or more lots before the disclosure statement is filed.
- ✕ Someone lived in the building before the strata plan was filed, and the city has not approved a conversion.
What To Verify Before Spending Money
- → The home warranty policy or exemption on file with BC Housing, before any listing.
- → The number of strata lots on the plan: 5 or more brings in REDMA.
- → Each buyer's rebate and exemption eligibility, which depends on the buyer, not the seller.
- → Whether you must file a flipping tax return to claim a builder exemption.
Common questions
Can I sell my duplex units separately in BC? +
Yes, once each unit has its own title. The usual way is a strata plan deposited at the Land Title Office, which gives each half its own strata lot. A new duplex also needs home warranty insurance from a licensed builder, or an exemption, before either unit is offered for sale. Two strata lots are below the REDMA threshold, so the buyer gets the 3-business-day rescission period instead.
Does REDMA apply to 5 units? +
Yes. REDMA defines a development property to include 5 or more strata lots in a stratified building, and 5 or more bare land strata lots. A fiveplex sold as strata lots needs a filed disclosure statement before marketing, deposits held in trust and the 7-day cancel right. The Regulation has no exemption for small projects.
Does REDMA apply to a fourplex? +
Not when you sell 4 strata lots: the strata lot threshold is 5. REDMA does apply at 2 or more shared interests in land in the same parcel, so selling undivided co-ownership shares of a fourplex is caught. A fourplex sold as strata lots uses the 3-business-day Home Buyer Rescission Period.
Can a buyer cancel the purchase of a new strata unit? +
Yes. Under REDMA (5 or more lots), the buyer can cancel within 7 days of the later of the contract and the signed acknowledgement of the disclosure statement. Below REDMA, the buyer of a residential strata lot has 3 business days under the Property Law Act, and pays 0.25% of the price if they cancel.
Do I need home warranty insurance to sell a unit in a new plex? +
Yes, unless the home is exempt. Homeowner Protection Act s.22 bars selling or offering a new home for sale during construction or within 10 years of the first occupancy permit unless it is covered or exempt. The rental exemption waives the warranty but blocks sales for 10 years.
Can an owner builder build a duplex and sell the units? +
No. An owner builder may build a detached home on one title, or one unit in or attached to an existing building or a new non-residential building, plus a secondary suite (Homeowner Protection Act Regulation s.19). The owner must use the home personally for 1 year and not sell it for 12 months.
What does the builder owe if a home has no warranty insurance? +
Homeowner Protection Act s.23 makes the builder and the seller give 2, 5 and 10 year protection by defect type. A lawsuit must start within 10 years of first occupancy, or for strata common property within 10 years of the plan's deposit. Homes with warranty insurance are excluded from s.23.
What is a Form B and what does it cost? +
Form B is the Information Certificate the strata gives an owner or buyer within 1 week of a request. It can cost at most $35 plus 25 cents a page. It shows the fees, levies, reserve fund balance, pending votes and cases, and an insurance summary, and it has the budget, rules and latest depreciation report attached.
How long is a Form F valid? +
A Form F Certificate of Payment is current for 60 days. The strata issues it within 1 week for at most $15, and the Land Title Office needs it to register any sale of a strata lot.
What is the 7% holdback on a new strata unit? +
A buyer from the owner developer holds back 7% of the gross price for up to 55 days (Strata Property Act s.88; Regulation s.5.2). Builders liens against the lot must be filed within 45 days of the sale. On a $900,000 sale, 7% is $63,000 (our arithmetic).
Do buyers of new strata units get a GST rebate? +
They can. The new housing rebate is 36% of the GST up to $6,300, full at $350,000 or less and nil at $450,000 or more. The first-time home buyer GST rebate is up to $50,000, full at $1,000,000 or less and nil at $1,500,000, and strata units qualify.
Does the BC home flipping tax apply when I sell units I built? +
It can apply to a sale within 730 days, at 20% of net income inside 365 days. Builders can be exempt for property held to construct buildings, land with no housing unit when bought, adding a unit, substantial renovation, or demolishing and rebuilding, but only if a return is filed. Whether the 730-day count starts again for each new strata lot is not confirmed by our sources.
Do I pay speculation and vacancy tax on unsold new units? +
A developer's new unit that nobody has lived in and that is offered for sale in that calendar year is exempt. A property that cannot be used for 90 days because of construction is also exempt. Otherwise the 2026 rate is 1% for citizens and permanent residents.
Who pays a special levy when a strata unit is sold? +
The seller pays the parts of the levy due before the sale date and the buyer pays the parts due after it (Strata Property Act s.109). The Form B lists approved levies still to be paid.
Read next
Official Sources
StraPlex waitlist
Get StraPlex when it opens
One app for 2 to 6 owners: the steps and documents to get your strata titles, then the budget, reserve fund, meetings, records and insurance dates once the strata exists. Join the waitlist and get access first.