Buying or selling land and development sites: zoning, multiplex rules, transit-oriented areas, charges and tax

What you can build: the community plan and zoning

The council (or regional district board) adopts the official community plan and the zoning bylaws under Part 14 of the Local Government Act, and later bylaws must be consistent with the plan. The City of Vancouver uses Official Development Plans under the Vancouver Charter instead.

Since the province's 2023 changes, a local government cannot hold a public hearing on a rezoning that is consistent with the community plan and at least half residential by floor area. Vancouver followed on June 9, 2025: residential rezonings consistent with an Official Development Plan go straight to a Council meeting.

Single-family lots: three to six units

In municipalities of more than 5,000 people and inside urban containment boundaries, zoning on single-family and duplex lots must allow at least three units on lots of 280 m² or less, four units on larger lots, and six units on lots over 280 m² near frequent bus service. Secondary suites or accessory dwelling units must be allowed in single-family zones province-wide. Local bylaws had to be updated by June 30, 2024.

Those are minimums: how big and how tall you can build depends on the city's updated zoning.

Transit-oriented areas: around SkyTrain stations

Land within 800 metres of a SkyTrain station, or 400 metres of a bus exchange or West Coast Express station, is in a transit-oriented area. The Metro Vancouver minimums: within 200 m of SkyTrain, a floor area ratio of 5.0 and 20 storeys; 200 to 400 m, 4.0 and 12 storeys; 400 to 800 m, 3.0 and 8 storeys. Around a bus exchange: 4.0 and 12 storeys within 200 m, 3.0 and 8 storeys from 200 to 400 m.

A city cannot reject a rezoning on the basis of density or height at or under those levels, but they are not automatic rights; you still apply. Since June 30, 2024, cities cannot require minimum residential parking in these areas, except accessible parking.

Development charges, subdivision and site disclosure

Development cost charges pay for sewer, water, drainage, parks, roads and similar infrastructure, and are collected at subdivision approval or when the building permit is issued; since 2023 there are also amenity cost charges for things like community centres, libraries and daycares. In July 2025 the province announced that qualified developers can pay 25% at permit approval and the remaining 75% at occupancy or within four years, whichever comes first.

Subdivisions are approved by an approving officer, and the works and services required come from the local subdivision servicing bylaw.

If the land has had one of the industrial or commercial uses in Schedule 2 of BC's Contaminated Sites Regulation, the seller gives a buyer a site disclosure statement; one is also required with an application for rezoning, subdivision, or a development or building permit that disturbs soil, and the approval then waits for the ministry.

Tax: transfer tax, GST and the flipping tax

Property transfer tax: 1% on the first $200,000, 2% up to $2 million and 3% above that, plus a further 2% on residential value over $3 million. BC Assessment's residential Class 1 includes some vacant land; your assessment notice shows the class, which matters for that further 2% and for the foreign buyer tax.

GST: most sales of vacant land by individuals are exempt. A sale is taxable if the land was capital property used in a business, if it is sold in the course of a business, or if it comes from subdividing a parcel into more than two parts (with an exception for parts sold to a relative for personal use). Corporate sellers are under different rules, so ask your accountant before you sign.

BC's home flipping tax also covers land zoned for residential use: a sale within 730 days is taxed, at 20% within 365 days, falling to zero at 730 days. Building a home on land that had none when you bought it is exempt for that construction, and builders and developers have an exemption.

Who can buy, and what else to check

Foreign buyers: since March 27, 2023, the federal ban does not apply to vacant land, and buying residential property to develop it is an exception. If the land is classed as residential (Class 1), foreign buyers in Metro Vancouver and the Capital, Fraser Valley, Central Okanagan and Nanaimo regional districts may owe the 20% additional property transfer tax, so have a lawyer confirm it before you offer.

The Agricultural Land Reserve: search the Agricultural Land Commission's map by address or parcel identifier (PID); the map is for reference, and the Commission confirms. If the land is in the ALR, see my farms and ALR land page.

Every buyer files a transparency declaration at registration; a corporation, trustee or partnership also files a transparency report naming the beneficial owners.

How I work on land

Buying: the community plan, zoning, whether the site is in a transit-oriented area, and any ALR or site disclosure issues first; then the price worked back from the units and floor area you can build. The financing — land loans for the rezoning and subdivision stage, and construction loans for the build — is on my construction mortgage page.

Selling: have the zoning, the site area and the servicing information ready, so buyers can work out what they can build from the start.

If I act on both the land and the financing, I tell you in writing, before you sign anything, which role I am in and how I am paid in each.

Common questions

Can I build four or six units on my single-family lot in BC?

In municipalities of more than 5,000 people, zoning must allow at least three units on lots of 280 m² or less, four on larger lots, and six on larger lots near frequent bus service. How big and how tall depends on the city's updated zoning.

Is this site in a transit-oriented area, and how high can I build?

It is if it is within 800 m of a SkyTrain station or 400 m of a bus exchange. The Metro Vancouver minimums run from a floor area ratio of 3.0 and 8 storeys to 5.0 and 20 storeys, higher closer to the station; a city cannot reject a rezoning within them, but they are not automatic rights.

Is a public hearing still required for a rezoning in BC?

Not for a rezoning consistent with the community plan and at least half residential. In Vancouver, since June 9, 2025, residential rezonings consistent with an Official Development Plan also go straight to a Council meeting.

Do I charge GST when I sell vacant land?

Most sales by individuals are exempt. It is taxable if you subdivided into more than two parts, if the land was used in a business, or if selling it is itself a business. Corporate sellers have different rules.

When are development cost charges paid?

At subdivision approval or when the building permit is issued. In July 2025 the province announced that qualified developers can pay 25% up front and the remaining 75% at occupancy or within four years.

Can non-Canadians buy vacant land or a development site?

Since March 27, 2023, the federal ban does not apply to vacant land, and buying residential property to develop it is an exception; but land classed as residential in Metro Vancouver and the Capital, Fraser Valley, Central Okanagan and Nanaimo regional districts may attract the 20% additional property transfer tax.