The proposed BC home flipping tax applies to income you realize from the sale of properties in British Columbia if you have owned them for less than 2 years.
The tax, which is subject to legislative approval, is separate and distinct from the federal property flipping rules and is not harmonized or administered with the federal or B.C. income tax...
https://www2.gov.bc.ca/gov/content/taxes/income-taxes/bc-home-flipping-tax
