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EPR basics · June 4, 2026 · 5 min read

EPR vs Depreciation Report: How the Two BC Strata Reports Differ

BC strata corporations face two statutory reports around the same time. Here is how the Electrical Planning Report and the Depreciation Report differ — and why they work well together.

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Two different statutory reports come due for BC strata corporations within a couple of years of each other, and councils routinely mix them up. They answer different questions.

The Electrical Planning Report answers a capacity question

The EPR is about electricity: how much load the building's electrical service can carry, what is constraining it, and what electrification (EV charging, heat pumps, electric hot water) will require. It is due by December 31, 2026 for stratas in Metro Vancouver, the Fraser Valley, and the Capital Regional District, and by December 31, 2028 elsewhere in BC.

The Depreciation Report answers a financial question

The Depreciation Report projects the cost of repairing and replacing common property and assets over a 30-year horizon and translates that into a contingency reserve fund plan. It is due by July 1, 2026 (Metro Vancouver / Fraser Valley / Capital Regional District) or July 1, 2027 (rest of BC) for stratas that have never had one or whose most recent report predates December 31, 2020, then renews on a five-year cycle.

Why they belong together

The two reports share inputs. The electrical service condition and the capital-renewal picture that an EPR surfaces feed directly into a credible Depreciation Report — an electrical upgrade the EPR recommends is exactly the kind of future cost a reserve fund needs to anticipate. Commissioning both together keeps a building's electrical and financial planning consistent and avoids duplicate site work.

Same Qualified Persons

Both reports are prepared by a Qualified Person under BC strata law. For an EPR that is a P.Eng, AScT, or Certified Technician (Part 3 buildings) or a Master Electrician (Part 9 buildings); a Depreciation Report uses the same P.Eng, AScT, or Certified Technician credentials. CF Electrical Services prepares both.

Written by CF Electrical Services — BC strata electrical consulting (Electrical Planning Reports, EV Ready Plans, and Depreciation Reports).

EPR basics — FAQs

Can the EPR and Depreciation Report be combined?

Yes. The two reports share site inspections and data inputs, so commissioning them together is faster and less disruptive than running two separate engagements.

Is the Depreciation Report the same as the Electrical Planning Report?

No. The EPR assesses electrical capacity and future electrification; the Depreciation Report projects 30-year repair and replacement costs for the contingency reserve fund. They are separate statutory requirements with separate deadlines.

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