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Buyers & Sellers·11 min read·May 2026

Pre-Sale Condo Purchases in BC: Complete Buyer and Agent Guide

Buying a pre-sale condo is fundamentally different from buying a resale property. You're purchasing a promise — the right to buy a unit that doesn't exist yet, governed by a disclosure statement, a Strata Plan that may change, and a developer whose financial health affects your outcome. This guide covers what BC buyers and realtors need to know to navigate pre-sales safely.

What is a Pre-Sale Condo?

A pre-sale condo — also called a pre-construction or off-plan purchase — is a purchase contract for a residential strata unit that has not yet been built or is currently under construction. You're buying based on floor plans, renderings, and a developer's disclosure statement rather than a completed physical property you can walk through.

Pre-sales are governed in BC by the Real Estate Development Marketing Act (REDMA) and its regulations, which require developers to obtain a Superintendent of Real Estate approval before marketing, register a disclosure statement, hold deposits in trust, and provide rescission rights to buyers.

Realtors representing buyers in pre-sale transactions are subject to the same fiduciary duties and disclosure obligations as in resale transactions — but the risks and complexity are substantially higher.

The Disclosure Statement: What It Contains and Why It Matters

Before a developer can market or accept deposits on a strata development, they must file a disclosure statement with the Superintendent of Real Estate. The disclosure statement is the authoritative source document for everything about the project. It must be provided to every buyer before they sign a purchase contract.

SectionKey InformationWatch For
Developer InformationCorporate structure, principals, past projectsInsolvency history, limited track record
Project DescriptionAddress, unit count, parking, amenitiesVague unit allocations, amenities described as 'planned'
Estimated Completion DateTarget completion timelineVery long horizons (3+ years) increase risk
Deposit StructureAmount, staging, trustee detailsConfirm deposits held in trust, not released early
Strata PlanUnit layouts, common property, parking assignmentsParking/storage not yet allocated
Budget & Strata FeesEstimated first-year strata budgetLow estimates that spike after first year
EncumbrancesLiens, charges, mortgages on titleConstruction financing registered against land
Sunset ClauseMaximum permitted delay before rescissionDeveloper-favourable sunset terms
Permitted ChangesDeveloper's right to modify plansBroad 'material change' definitions
Assignment TermsWhether assignment is permitted, fees, consentBlanket prohibition on assignment

Realtors should review the disclosure statement carefully before advising clients to sign. If the disclosure statement is incomplete, materially misleading, or contains unusual developer-friendly terms, advise your client to consult a real estate lawyer before proceeding.

7-Day Rescission Right: How It Works

REDMA gives every pre-sale buyer in BC a 7-business-day rescission period after receiving the disclosure statement. During this window, the buyer can cancel without penalty and receive a full deposit refund — no questions asked.

When does the clock start?

The 7 days begin the day after the buyer receives the disclosure statement — not the day the contract is signed. If the disclosure statement is provided after signing, the buyer still gets 7 full business days from receipt.

What resets the clock?

A material amendment to the disclosure statement — such as a change to the estimated completion date, removal of promised amenities, or reduction in unit size by more than 5% — triggers a new 7-business-day window for the amended items.

How to rescind

The buyer must deliver a written notice of rescission to the developer or their agent within the 7 days. The developer must refund all deposits within 15 days of receiving the rescission notice. Realtors should document delivery of the disclosure statement carefully.

After the 7 days

Once the rescission period has expired, cancelling the contract is typically a breach — the buyer forfeits their deposit (which the developer may pursue as liquidated damages) unless a specific condition, the Sunset Clause, or developer default applies.

Deposit Protection Under REDMA

Pre-sale deposits in BC are protected by law. Developers must hold all deposits in a trust account with a Superintendent-approved trustee — typically a law firm or trust company — until the purchase completes. The developer cannot access the trust funds for construction financing or operations.

Typical Deposit Structure (Metro Vancouver)

At contract signing5% of purchase priceHeld in trust immediately
90–180 days after signing5% additionalStill in trust
At construction milestonesAdditional tranchesVaries by developer, up to 20% total
At completionBalance of purchase priceFunded by mortgage + down payment

If the developer becomes insolvent, REDMA's trust protections mean deposits should be returned to buyers. However, recovery can be complicated if the trustee has released funds improperly. Always confirm the trustee name and confirm they are Superintendent-approved.

GST on Pre-Sale Condos

New residential properties — including pre-sale condos — are subject to 5% federal GST. The developer is typically the GST registrant and collects GST from the buyer at completion.

SituationGST TreatmentPotential Rebate
Owner-occupier (primary residence)5% GST appliesNew Housing Rebate: up to $6,300 (under $450K)
First-time buyer, primary residence5% GST appliesSame rebate as above — not an additional benefit
Investor / rental property5% GST appliesNew Residential Rental Property Rebate possible
Assignment (before completion)Complex — may trigger GST on profitConsult tax professional

Important:Always confirm with the developer whether the contract price is inclusive or exclusive of GST. Many pre-sale contracts state prices "plus GST" — which means the buyer pays an additional 5% at completion. Failing to account for this is a significant error that can affect mortgage qualification.

Assignments: Selling Before Completion

An assignment is the transfer of a pre-sale purchase contract from the original buyer (assignor) to a new buyer (assignee) before the building registers and titles are issued. The assignee steps into the original buyer's contractual position and completes the purchase when the building finishes.

Since 2022, BC requires all pre-sale condo assignments to be reported to the CRA. Assignment profits are fully taxable as business income (not capital gains). A 20% Assignment Income Tax applies on top of regular income tax in certain circumstances. This has significantly reduced the profitability of assignment speculation.

Developer consent

Most developers require written approval and charge an assignment fee of 1–2% of the original purchase price. Some blanket-prohibit assignments; others allow them freely with notice.

Who represents whom?

Realtors can represent assignors or assignees. Both parties are clients with distinct interests. Dual agency is possible but complex — document carefully and consider limiting service if conflict arises.

Tax implications

Assignors must report the profit as income. The assignment fee received is taxable. Assignees should get an independent legal opinion on the contract they're stepping into — they inherit all existing terms.

Mortgage qualification

Assignees must qualify for a mortgage based on the original completion price plus any premium paid for the assignment. Lenders require the assignment agreement and may have additional conditions.

Completion Risk: What Can Go Wrong

The gap between contract signing and completion — often 2–5 years — creates risks that don't exist in resale transactions. Realtors have a duty to ensure clients understand these risks before committing.

High

Developer insolvency

If the developer cannot complete the project, buyers may lose time, legal costs, and potentially deposits if trust protections fail. Research the developer's track record, financial backing, and construction lender.

Medium

Material changes to the project

Developers can make changes to the project that are within the permitted range of their disclosure statement — reducing amenities, changing unit layouts, replacing materials with equivalents. Each material change triggers a new 7-day rescission window.

Medium

Rising mortgage rates at completion

If interest rates have risen significantly between contract signing and completion, the buyer may qualify for a smaller mortgage than expected — or fail to qualify entirely. Buyers should stress-test their finances at the expected completion date.

Medium

Property value decline

If property values fall between signing and completion, the buyer may be completing on an asset worth less than the purchase price. Lenders may also require a new appraisal at completion.

Low-Medium

Delays beyond sunset clause

If the project delays beyond the sunset clause, either party may have rescission rights — but in a rising market, developers may use this strategically. Know your sunset date and monitor progress.

Realtor Due Diligence Checklist for Pre-Sale Transactions

Confirm developer has filed disclosure statement with Superintendent
Verify disclosure statement is current (no unfiled amendments)
Review deposit trust arrangement — confirm Superintendent-approved trustee
Research developer's track record (past completions, litigation history)
Identify the Sunset Clause date and flag it for client
Review permitted change provisions — assess risk level
Confirm whether GST is included or additional in purchase price
Document date and method of disclosure statement delivery to client
Advise client of 7-business-day rescission right in writing
Recommend client consult real estate lawyer for disclosure review
Confirm assignment restrictions and fees if client may need to assign
Advise client to pre-qualify for mortgage at expected completion date
Flag any restrictions on rentals, pets, or short-term rentals
Review estimated strata fees and contingency reserve fund contributions
Confirm parking and storage unit allocations in contract

Frequently Asked Questions

What is the rescission period for a pre-sale condo in BC?+
Under the Real Estate Development Marketing Act (REDMA), a buyer has a 7-business-day rescission period after receiving the developer's disclosure statement. During this window the buyer can cancel the contract for any reason and receive a full refund of their deposit. The rescission period begins the day after the buyer receives the disclosure statement — not the day the contract is signed. If the developer materially amends the disclosure statement at any point (changing the estimated completion date, removing amenities, or altering the strata plan), the buyer receives a new 7-business-day period for the amended items.
Are pre-sale condos subject to GST in BC?+
Yes. New residential properties in Canada, including pre-sale condos, are subject to 5% federal GST. The purchase price in a pre-sale contract is typically stated as inclusive of GST, but buyers should confirm this with the developer. First-time buyers and buyers who intend to use the property as their primary residence may qualify for a partial GST New Housing Rebate of up to $6,300 on properties under $450,000 (phasing out to $0 at $450,000+). Investment buyers who will rent the property may claim a GST New Residential Rental Property Rebate instead.
What is an assignment clause in a pre-sale contract?+
An assignment clause allows the original purchaser (assignor) to transfer their contractual rights — but not the title, which doesn't yet exist — to a new buyer (assignee) before the building completes. Many developers require written consent and charge an assignment fee (often 1–2% of the original purchase price). BC also introduced a 20% Assignment Income Tax on profits from condo assignments. Since 2022, pre-sale assignments in BC must be reported to the Canada Revenue Agency. Realtors representing buyers or sellers in assignment transactions should work with a tax professional familiar with the rules.
What happens if the developer delays completion?+
Pre-sale contracts typically include a Sunset Clause — a maximum delay period, often 18–36 months beyond the estimated completion date, after which either party can rescind if the project hasn't completed. Some contracts allow developers to invoke the Sunset Clause strategically if property values have risen significantly, then re-market at higher prices. BC amended the Real Estate Development Marketing Act in 2024 to restrict developer-initiated rescissions in appreciating markets — consult current legislation or a real estate lawyer for the current rules. Buyers should always track the sunset date in their contract.
How much deposit is typical for a pre-sale condo in BC?+
Pre-sale deposits in Metro Vancouver and BC typically range from 5% to 20% of the purchase price, paid in stages: 5% on signing, an additional 5% at 90–180 days, and sometimes more at specific construction milestones. Unlike resale deposits, pre-sale deposits are held in a trust account with a superintendent-approved trustee and are protected under REDMA — even if the developer becomes insolvent. Buyers should confirm their deposits are held in trust and not released to the developer before completion.

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