Every primary source the Codex cites

The Fact Bank that drives this site re-verifies every entry quarterly against its primary source. This page auto-aggregates those citations so anyone — a reporter, an academic, a buyer doing their own homework — can audit the source layer in one place, without walking the Codex fact-by-fact. See /methodology for the research + re-verification process, /corrections for the public change log, and /data for the machine-readable API.

BC Government54 citations

• Additional Property Transfer Tax for Foreign Entities

  https://www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax/additional-property-transfer-taxLast verified 2026-09-05

• Agricultural Land Commission Act, SBC 2002, c. 36

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/02036_01Last verified 2026-05-09

• Agricultural Land Reserve maps

  https://www.alc.gov.bc.ca/alr-maps/Last verified 2026-08-02

• Agricultural Land Reserve Use Regulation, BC Reg 30/2019

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/171_2002Last verified 2026-05-09

• B.C.'s Transit-Oriented Development Program

  https://www2.gov.bc.ca/gov/content/transportation-projects/transit-oriented-developmentLast verified 2026-08-02

• BC Home Flipping Tax

  https://www2.gov.bc.ca/gov/content/taxes/income-taxes/bc-home-flipping-taxLast verified 2026-07-30

• BC Home Owner Grant

  https://www2.gov.bc.ca/gov/content/taxes/property-taxes/annual-property-tax/home-owner-grantLast verified 2026-09-21

• Bill 25 SSMUH Policy Bulletin

  https://www2.gov.bc.ca/assets/gov/housing-and-tenancy/tools-for-government/local-governments-and-housing/bill_25_ssmuh_policy_bulletin.pdfLast verified 2026-08-10

• Budget 2025 tax changes — speculation and vacancy tax rates double and the resident credit rises to $4,000

  https://www2.gov.bc.ca/gov/content/taxes/tax-updates/budget-changes/2025-budget-tax-changesLast verified 2026-08-08

• Builders Lien Act, SBC 1997, c. 45

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/97045_01Last verified 2026-08-02

• Buying and selling property in B.C.

  https://www2.gov.bc.ca/gov/content/housing-tenancy/real-estate-bc/buying-sellingLast verified 2026-08-02

• Changes to strata legislation

  https://www2.gov.bc.ca/gov/content/housing-tenancy/strata-housing/legislation-and-changes/changes-to-legislationLast verified 2026-08-02

• Courthouse services

  https://www2.gov.bc.ca/gov/content/justice/courthouse-servicesLast verified 2026-08-02

• Financial Services Authority Act, SBC 2019, c. 14

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/19014Last verified 2026-09-21

• First time home buyers' program

  https://www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax/exemptions/first-time-home-buyersLast verified 2026-08-02

• First Time Home Buyers' Program — exemption amount

  https://www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax/exemptions/first-time-home-buyers/current-amountLast verified 2026-09-21

• Form B: Information Certificate

  https://www2.gov.bc.ca/gov/content/housing-tenancy/strata-housing/renting-buying-selling/buying-and-selling-strata/paperwork-for-buyers-and-sellers/form-b-information-certificateLast verified 2026-08-02

• Home Owner Grant Act, RSBC 1996, c. 194

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96194_01Last verified 2026-05-09

• Homeowner Protection Act Regulation 29/99

  https://www.bclaws.gov.bc.ca/civix/document/id/crbc/crbc/29_99Last verified 2026-08-20

• Homeowner Protection Act, 1998, chapter 31

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/98031_01Last verified 2026-08-20

• Insurance for strata corporations

  https://www2.gov.bc.ca/gov/content/housing-tenancy/strata-housing/operating-a-strata/finances-and-insurance/strata-corporation-insuranceLast verified 2026-08-02

• Land Title Act [RSBC 1996] c. 250

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96250_01Last verified 2026-08-02

• Land Title Act, RSBC 1996, c. 250

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96250_00Last verified 2026-05-09

• Law and Equity Act, RSBC 1996, c. 253

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96253_01Last verified 2026-05-09

• Local Government Act, RSBC 2015, c. 1

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/r15001_00Last verified 2026-05-22

• Local Government Heritage Planning

  https://www2.gov.bc.ca/gov/content/governments/celebrating-british-columbia/historic-places/local-government-planningLast verified 2026-08-02

• Local government housing initiatives

  https://www2.gov.bc.ca/gov/content/housing-tenancy/local-governments-and-housing/housing-initiativesLast verified 2026-08-02

• Local Government Transit-Oriented Areas Regulation, BC Reg 263/2023

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/263_2023Last verified 2026-08-09

• Newly Built Home Exemption

  https://www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-tax/exemptions/newly-built-home-exemptionLast verified 2026-08-24

• Official community plans for local governments

  https://www2.gov.bc.ca/gov/content/governments/local-governments/planning-land-use/local-government-planning/official-community-plansLast verified 2026-08-02

• Permitted uses in the ALR

  https://www.alc.gov.bc.ca/use-of-alr-land/permitted-uses/Last verified 2026-08-02

• Property Law Act, RSBC 1996, c. 377 — Section 42

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96377_01Last verified 2026-05-08

• Property Transfer Tax

  https://www2.gov.bc.ca/gov/content/taxes/property-taxes/property-transfer-taxLast verified 2026-09-21

• Property Transfer Tax Act, RSBC 1996, c. 378

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/96378_01Last verified 2026-09-21

• Provincial Policy Manual: Transit-Oriented Areas

  https://www2.gov.bc.ca/assets/gov/housing-and-tenancy/tools-for-government/local-governments-and-housing/toa_provincial_policy_manual.pdfLast verified 2026-08-02

• Rent increases — Residential Tenancies

  https://www2.gov.bc.ca/gov/content/housing-tenancy/residential-tenancies/rent-rtb/rent-increasesLast verified 2026-07-30

• Residential Property (Short-Term Holding) Profit Tax Act

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/24014Last verified 2026-08-02

• Role of the Agricultural Land Commission

  https://www.alc.gov.bc.ca/role-of-the-alc/Last verified 2026-08-02

• Short-Term Rental Accommodations Act

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/23032Last verified 2026-08-02

• Short-term rentals

  https://www2.gov.bc.ca/gov/content/housing-tenancy/short-term-rentalsLast verified 2026-05-08

• Small-scale multi-unit housing (SSMUH)

  https://www2.gov.bc.ca/gov/content/housing-tenancy/local-governments-and-housing/housing-initiatives/smale-scale-multi-unit-housingLast verified 2026-08-10

• Small-Scale, Multi-Unit Housing — Provincial Policy Manual & Site Standards

  https://www2.gov.bc.ca/assets/gov/housing-and-tenancy/tools-for-government/local-governments-and-housing/ssmuh_provincial_policy_manual.pdfLast verified 2026-08-10

• Speculation and Vacancy Tax — tax rates

  https://www2.gov.bc.ca/gov/content/taxes/speculation-vacancy-tax/how-tax-works/tax-ratesLast verified 2026-08-08

• Speculation and Vacancy Tax credit for B.C. residents

  https://www2.gov.bc.ca/gov/content/taxes/speculation-vacancy-tax/tax-credits/bc-residentsLast verified 2026-08-08

• Speculation and vacancy tax exemptions

  https://www2.gov.bc.ca/gov/content/taxes/speculation-vacancy-taxLast verified 2026-08-02

• Strata depreciation report requirements

  https://www2.gov.bc.ca/gov/content/housing-tenancy/strata-housing/operating-a-strata/repairs-and-maintenance/depreciation-reports/depreciation-report-requirementsLast verified 2026-08-02

• Strata Property Act (consolidated)

  https://www.bclaws.gov.bc.ca/civix/document/id/consol25/consol25/98043_06Last verified 2026-08-02

• Strata Property Act, SBC 1998, c. 43, s. 59 (Form B / Information Certificate) and s. 36 (other strata documents)

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/98043_01Last verified 2026-05-08

• Strata Property Regulation, BC Reg 43/2000 — s. 4.4 (Form B fee cap) + s. 4.2 (other strata document fees)

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/43_2000Last verified 2026-05-08

• Supreme Court Civil Rules

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/168_2009_01Last verified 2026-08-02

• Taxable areas for the Speculation and Vacancy Tax

  https://www2.gov.bc.ca/gov/content/taxes/speculation-vacancy-tax/how-tax-works/taxable-areasLast verified 2026-08-08

• The ALC Act and ALR Regulations

  https://www.alc.gov.bc.ca/resources/the-alc-act-and-alr-regulations/Last verified 2026-08-02

• Types of evictions — landlord or purchaser use

  https://www2.gov.bc.ca/gov/content/housing-tenancy/residential-tenancies/ending-a-tenancy/evictions/types-of-evictionsLast verified 2026-08-02

• Updates to Speculation and Vacancy Tax — 2027 rate increase

  https://www2.gov.bc.ca/gov/content/taxes/tax-updates/updates-taxes-tax-credits/speculation-and-vacancy-tax-updatesLast verified 2026-08-08

CRA10 citations

• First Home Savings Account (FHSA)

  https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/first-home-savings-account.htmlLast verified 2026-09-21

• First-Time Home Buyers' GST/HST Rebate

  https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-rebates/first-time-home-buyers-gst-hst-rebate.htmlLast verified 2026-09-21

• Form T2091(IND) — Designation of a Property as a Principal Residence

  https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t2091ind.htmlLast verified 2026-05-09

• GST/HST Info Sheet GI-120: Assignment of a Purchase and Sale Agreement for a New House or Condominium Unit

  https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-120/assignment-a-purchase-sale-agreement-a-new-house-condominium-unit.htmlLast verified 2026-08-02

• GST/HST New Housing Rebate (RC4028)

  https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4028/gst-hst-new-housing-rebate.htmlLast verified 2026-09-21

• Home Buyers' Plan (HBP)

  https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/rrsps-related-plans/what-home-buyers-plan.htmlLast verified 2026-09-05

• Income Tax Folio S1-F3-C2: Principal Residence

  https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-1-individuals/folio-3-family-unit-issues/income-tax-folio-s1-f3-c2-principal-residence.htmlLast verified 2026-08-02

• Line 12700 — Capital gains

  https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains.htmlLast verified 2026-05-08

• Principal residence and other real estate (flipped property rules)

  https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/principal-residence-other-real-estate.htmlLast verified 2026-08-02

• What has changed: Underused Housing Tax

  https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/underused-housing-tax/what-has-changed.htmlLast verified 2026-08-20

Government of Canada8 citations

• Bank Act, RSC 1991, c. 46

  https://laws-lois.justice.gc.ca/eng/acts/B-1.01/Last verified 2026-05-22

• Bill C-15 (45-1), Budget 2025 Implementation Act, No. 1: Royal Assent

  https://www.parl.ca/documentviewer/en/45-1/bill/C-15/royal-assentLast verified 2026-08-20

• Excise Tax Act, s. 254 — New housing rebate

  https://laws-lois.justice.gc.ca/eng/acts/e-15/section-254.htmlLast verified 2026-09-21

• Government Announces Boldest Mortgage Reforms in Decades

  https://www.canada.ca/en/department-finance/news/2024/09/government-announces-boldest-mortgage-reforms-in-decades-to-unlock-homeownership-for-more-canadians.htmlLast verified 2026-05-08

• Government extending the ban on foreign ownership of Canadian housing

  https://www.canada.ca/en/department-finance/news/2024/02/government-announces-two-year-extension-to-ban-on-foreign-ownership-of-canadian-housing.htmlLast verified 2026-08-02

• GST/HST Notice 323 — Treatment of Assignment Sales

  https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/notice323/proposed-gst-hst-treatment-assignment-sales.htmlLast verified 2026-08-02

• Prohibition on the Purchase of Residential Property by Non-Canadians Act, S.C. 2022, c. 10, s. 235

  https://laws-lois.justice.gc.ca/eng/acts/p-25.2/Last verified 2026-05-08

• What’s new for capital gains — inclusion rate stays at one-half

  https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-12700-capital-gains/whats-new-capital-gains.htmlLast verified 2026-08-02

BCFSA7 citations

• Agency, Your Real Estate Licensee, and You

  https://www.bcfsa.ca/public-resources/real-estate/buying-home/agency-your-real-estate-licensee-and-youLast verified 2026-08-02

• BC Financial Services Authority — Home

  https://www.bcfsa.ca/Last verified 2026-09-21

• Buying a Home — BCFSA consumer resources

  https://www.bcfsa.ca/public-resources/real-estate/buying-homeLast verified 2026-08-02

• Home Buyer Rescission Period

  https://www.bcfsa.ca/public-resources/real-estate/home-buyer-rescission-periodLast verified 2026-08-20

• Material Latent Defects

  https://www.bcfsa.ca/public-resources/real-estate/selling-home/material-latent-defectsLast verified 2026-08-02

• Real Estate Services Rules

  https://www.bcfsa.ca/about-us/legislation/real-estate-services-rulesLast verified 2026-08-02

• Use of Dual Agency Exemption

  https://www.bcfsa.ca/industry-resources/real-estate-professional-resources/knowledge-base/guidelines/use-dual-agency-exemptionLast verified 2026-08-02

Other5 citations

• About the Land Title and Survey Authority

  https://ltsa.ca/about-ltsa/Last verified 2026-08-02

• BC Financial Services Authority — Further Amendments to Notice to End Tenancy Requirements for Home Purchasers

  https://www.bcfsa.ca/industry-resources/real-estate-professional-resources/knowledge-base/advisory/further-amendments-notice-end-tenancy-requirements-home-purchasersLast verified 2026-08-09

• City of Vancouver — Empty Homes Tax

  https://vancouver.ca/home-property-development/empty-homes-tax.aspxLast verified 2026-08-08

• City of Vancouver — Empty Homes Tax FAQ

  https://vancouver.ca/home-property-development/empty-homes-tax-frequently-asked-questions.aspxLast verified 2026-08-08

• Small-Scale, Multi-Unit Housing — Township of Langley

  https://www.tol.ca/en/the-township/small-scale-multi-unit-housing.aspxLast verified 2026-08-10

CMHC3 citations

• CMHC — Mortgage Loan Insurance Cost

  https://www.cmhc-schl.gc.ca/consumers/home-buying/mortgage-loan-insurance-for-consumers/cmhc-mortgage-loan-insurance-costLast verified 2026-08-02

• Homeowner and Small Rental Mortgage Loan Insurance

  https://www.cmhc-schl.gc.ca/professionals/project-funding-and-mortgage-financing/mortgage-loan-insurance/mortgage-loan-insurance-homeownership-programsLast verified 2026-08-02

• Prohibition on the Purchase of Residential Property by Non-Canadians Act

  https://www.cmhc-schl.gc.ca/professionals/housing-markets-data-and-research/housing-research/consultations/prohibition-purchase-residential-property-non-canadians-actLast verified 2026-05-08

BCREA3 citations

• About BCREA — supports the province’s eight real estate boards and associations

  https://www.bcrea.bc.ca/about-bcrea/Last verified 2026-07-02

• British Columbia Real Estate Association

  https://www.bcrea.bc.ca/Last verified 2026-05-22

• Standard Forms — Property Disclosure Statement

  https://bcrea.bc.ca/standard-forms/Last verified 2026-09-05

OSFI2 citations

• Guideline B-20: Residential Mortgage Underwriting Practices and Procedures

  https://www.osfi-bsif.gc.ca/en/guidance/guidance-library/residential-mortgage-underwriting-practices-proceduresLast verified 2026-09-05

• OSFI exempts uninsured mortgage straight switches from the prescribed MQR

  https://www.osfi-bsif.gc.ca/en/guidance/guidance-library/osfi-exempts-uninsured-mortgage-straight-switches-prescribed-mqr-implements-portfolio-lti-limitsLast verified 2026-08-02

BC Laws2 citations

• Bill 25 — 2025: Housing and Municipal Affairs Statutes Amendment Act, 2025

  https://www.bclaws.gov.bc.ca/civix/document/id/bills/billsprevious/1st43rd:gov25-1Last verified 2026-08-10

• Real Estate Services Rules, BC Reg 209/2021

  https://www.bclaws.gov.bc.ca/civix/document/id/complete/statreg/209_2021Last verified 2026-08-21

Office of the Superintendent of Financial Institutions1 citation

• Minimum qualifying rate for uninsured mortgages: "The greater of the mortgage contract rate plus 2% or 5.25%"

  https://www.osfi-bsif.gc.ca/en/supervision/financial-institutions/banks/minimum-qualifying-rate-uninsured-mortgagesLast verified 2026-09-05

FVREB1 citation

• Fraser Valley Real Estate Board

  https://www.fvreb.bc.ca/Last verified 2026-05-22

GVR1 citation

• Greater Vancouver REALTORS (formerly REBGV)

  https://www.gvrealtors.ca/Last verified 2026-05-22

BC Housing1 citation

• Home Warranty Insurance

  https://www.bchousing.org/licensing-consumer-services/warranty/home-warranty-insurance-providersLast verified 2026-08-20

Justice Canada1 citation

• Section 5 of the Prohibition on the Purchase of Residential Property by Non-Canadians Regulations: temporary-resident conditions

  https://laws-lois.justice.gc.ca/eng/regulations/SOR-2022-250/FullText.htmlLast verified 2026-09-05