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British Columbia · Strata Property Act

How much does each unit owe on our special levy?

Enter the total levy and each unit's entitlement. Get the per-unit breakdown — split by unit entitlement, the standard method behind a 3/4-vote levy. A different split is lawful too, but it takes a unanimous vote.

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Check your vote threshold. If every unit's entitlement really is identical on your Schedule of Unit Entitlement, an equal split is the section 99 result and a 3/4 vote carries it. If the entitlements differ, splitting equally is a "fair division" under s. 108(2)(b) instead — lawful, but only by unanimous vote. SPA s. 108(2)

Total special levy

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✓ Verified August 13, 2026 · Strata Property Act ss. 99, 108(2)–(3)

Sources checked automatically every Monday. Last check October 5, 2026, no change found. See the record

UnitEntitlementShareAmount owed
Total—

Before this levy is valid, the resolution must say five things

The numbers above cover two of them. The approving resolution has to set out all five.

  • The purpose of the levy
  • The total amount of the levy
  • The method used to determine each strata lot's share
  • The amount of each strata lot's share
  • The date the levy is payable — or, if paid in instalments, the date of each instalment

Strata Property Act s. 108(3). Miss one and the resolution can be challenged, even when the arithmetic is right.

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Two lawful ways to split a levy — and the vote each one needs

Under section 108 of the Strata Property Act, a strata calculates each lot's share of a special levy one of two ways. The standard method is by unit entitlement (section 99), approved by a 3/4 vote. A strata may instead use any method that is a fair division of expenses for that levy — including equal shares — but that route requires a unanimous vote (section 108(2)(b)).

So unit entitlement is not the only legal answer; it is the one that carries on a 3/4 vote, which is why it is what most stratas use and what this calculator applies by default. A strata that has adopted a different formula by unanimous vote under section 100 and filed it at the Land Title Office uses that formula on a 3/4 vote instead, because section 108(2)(a) names section 100 alongside section 99. The formula divides costs by entitlement: each lot's share is its own entitlement number divided by the total entitlement of every lot in the strata plan, applied to the total levy. It is rarely an equal split, and it is never a per-person or per-vote split.

Unit entitlement numbers come from the Schedule of Unit Entitlement filed at the Land Title Office under section 246 — usually a fixed number tied to each lot's size or type, set when the strata plan was registered. Boards should pull these from the strata plan or the strata's records, not estimate them.

Two practical consequences. If your levy passed on a 3/4 vote, it has to be the section 99 entitlement split, or a section 100 formula your strata has filed — a 3/4 vote cannot authorise an equal split unless the entitlements happen to be equal, or a filed section 100 formula makes them so. And if the meeting minutes describe some other division, that division is only good if the resolution passed unanimously. Either way, check your own bylaws and the minutes before relying on the numbers here.

Can our strata split a levy equally instead of by entitlement?
Yes, but it takes a unanimous vote under s. 108(2)(b) — an equal split is a "fair division," not the s. 99 formula. Two exceptions: if every lot's entitlement is already identical, the s. 99 result is an equal split, and a 3/4 vote carries it; and if your strata has filed a different formula in the Land Title Office by unanimous vote under s. 100, s. 108(2)(a) routes that formula through a 3/4 vote as well. Check how your levy was actually approved before using any other split.
What has to be written into the resolution itself?
Five things, under s. 108(3): the purpose, the total amount, the method used to determine each lot's share, each lot's share, and the payment date or instalment dates. A levy with correct arithmetic can still be challenged if the resolution omits one of them.
Where do we find each unit's entitlement number?
On the Schedule of Unit Entitlement filed with the strata plan at the Land Title Office (SPA s. 246), or in your strata's council/AGM package — it doesn't change unless the strata plan is amended.
What if our strata is divided into sections?
Sections can have separate expense schedules and voting groups. Confirm which owners the levy actually applies to before running the total through this calculator — it assumes one flat pool of units sharing one levy.
Why doesn't the total split evenly to the cent?
Dividing by unit entitlement almost never lands on a round number. This calculator rounds every unit to the cent and puts any leftover cent(s) on the unit with the largest entitlement, so the column always adds up to the exact levy approved.
Is this legal or financial advice?
No. It's general information based on the current legislation, verified against the sources linked above. For a contested apportionment, talk to a strata lawyer or your strata manager.