Rentals & TenanciesJuly 9, 2026 · 7 min read

Who Pays Strata Fees When You Rent Out Your Unit in BC? (+ Tax)

When you rent out your strata unit in BC, you—the owner—stay legally responsible for the strata fees. Here's how landlords handle it, the Form K paperwork, and how the fees are taxed.

When you rent out your strata unit in BC, you — the owner — remain legally responsible for paying the strata fees to the strata corporation. You can't hand that obligation to your tenant or ask the strata to chase them for it. In practice, landlords simply build the fees into the rent. And thanks to Bill 44, the strata can't charge you extra just because your unit is tenanted.

Why the owner always pays

Under the Strata Property Act, strata fees are an obligation of the owner of the strata lot. Renting the unit out doesn't change that. If the fees go unpaid, the strata pursues the owner — not the tenant — and can register a lien against the lot and, ultimately, force a sale to recover the debt.

So even when a tenant lives in the unit and enjoys the amenities the fees pay for, the legal responsibility to pay stays with you. Your name is on the lot; your name is on the account.

How landlords actually handle it: build it into the rent

Because the tenant pays you rent and you pay the strata, the clean approach is to set your rent at a level that comfortably covers the strata fees along with your mortgage, property tax, insurance and a margin for repairs.

A few practical points:

Don't bill fees separately. Charging a tenant a line-item "strata fee" on top of rent invites disputes and can run into Residential Tenancy Act limits on what you can charge. Roll it into the rent instead.
Budget for increases. Strata fees can rise at the AGM each year, but residential rent in BC can only be increased once a year within the allowable percentage. If fees jump mid-lease, you absorb the difference until your next lawful rent increase.
Plan for special levies. A special levy for a major repair lands on the owner, not the tenant. Keep a reserve of your own so a levy doesn't wipe out a year of cash flow.

What Bill 44 changed (2022)

Since Bill 44 came into force on November 24, 2022, rental-restriction bylaws are no longer allowed in any BC strata, and any old ones are unenforceable. Just as important for landlords: a strata cannot charge you extra for renting — no rental surcharges, no move-in or move-out fees framed as rental fees, no higher strata fees, and no special deposits just because your unit is tenanted. You pay the same fees any owner-occupier pays.

Two things Bill 44 did not change:

Age restrictions. A strata can still have a valid 55-and-over bylaw.
Short-term rentals. Airbnb-style rentals are a separate matter, governed by strata bylaws and the provincial Short-Term Rental Accommodations Act (2024) plus local rules. See Can your strata stop Airbnb?

For the full picture, read Renting out your strata unit after Bill 44 in BC.

The paperwork: Form K and the bylaws

Even though you can't be restricted from renting, you still have paperwork obligations. When you rent all or part of a residential strata lot, you must:

Give your tenant a copy of the current bylaws and rules.
Have the tenant sign a Form K (Notice of Tenant's Responsibilities).
Give the strata corporation a copy of the signed Form K within two weeks of renting.

Here's a simple landlord checklist you can copy into your file for each tenancy:

``` STRATA RENTAL — LANDLORD PAPERWORK CHECKLIST

[ ] Rent set to cover strata fees + costs (fees NOT billed separately) [ ] Tenant given current strata BYLAWS and RULES [ ] Form K (Notice of Tenant's Responsibilities) signed by tenant [ ] Signed Form K delivered to strata WITHIN 2 WEEKS of tenancy start [ ] Copy of Form K kept in my file [ ] Emergency + manager contact info given to tenant [ ] I understand: any special levy is MY cost, not the tenant's ```

Can you make the tenant responsible for anything?

A landlord can assign some of their rights and obligations under the Act to a tenant by giving the strata written notice — but there are limits, and money owed to the strata is the big one:

Strata fees stay with you. You can't offload the obligation to pay fees onto the tenant in a way that lets the strata collect from them instead of you.
Fines and contravention costs stay with you. The Act specifically prevents assigning to the tenant your responsibility to pay for remedying a bylaw contravention or a fine.
Long-term leases are different. If you grant a lease of three years or more, the tenant takes on the same rights and obligations as an owner under the Act, including some that would normally be yours. Get advice before going down that road.

The tax angle: are strata fees deductible?

Good news for landlords: when a strata unit is a rental, the strata fees are generally a deductible rental expense. A few nuances worth understanding before you file:

Regular fees are generally deductible as your share of the building's upkeep, repairs, maintenance, insurance and management — reported against your rental income (Form T776).
The reserve-fund portion is a grey area. Strictly, the CRA treats a fee as deductible to the extent it covers current operating costs; a contribution to the contingency reserve fund isn't a current expense until the fund actually spends it on a deductible repair. Many owners and accountants deduct the full monthly fee, but the correct treatment can differ — ask your accountant.
Special levies depend on what they fund. A levy for ordinary repairs or maintenance (a current expense) is generally deductible in the year paid. A levy for a capital improvement (a new roof, elevator or building envelope) is typically added to the property's cost base and claimed over time or on sale, not deducted all at once.
No GST on residential fees. Residential strata fees don't attract GST, so there's nothing to claim there.

Tax treatment turns on your specific facts, and getting a repair-versus-capital call wrong is a common and expensive mistake. Treat the above as orientation, not advice, and confirm with a tax professional. If you're weighing whether to self-manage or hire out, see How much do property managers charge in BC?.

Frequently asked questions

Can I make my tenant pay the strata fees directly? No. The fee obligation stays with you as the owner. Set the rent to cover the fees and pay the strata yourself; don't route the tenant's money to the strata as a separate charge.

Can the strata charge me a fee for renting my unit out? No. Since Bill 44 (2022), stratas can't impose rental surcharges, move-in/move-out fees tied to renting, or extra strata fees just because a unit is tenanted. You pay the same fees as any owner.

If strata fees go up, can I raise my tenant's rent to match? Only within the rules. BC allows one rent increase per year up to the province's allowable percentage, with proper notice — you can't pass a mid-year fee hike straight through to the tenant. Build a cushion into the rent from the start.

Do I have to give the strata anything when I rent out my unit? Yes. Give your tenant the bylaws and rules and a signed Form K, and deliver a copy of the signed Form K to the strata within two weeks of the tenancy starting.

This article is general information about the BC Strata Property Act, the Residential Tenancy Act, and Canadian tax practice — not legal, tax, or accounting advice. Rules change and every situation is different. Confirm your obligations with your bylaws, a strata lawyer, and a tax professional.