Do a SC and PR couple need to pay ABSD?

Yes, they generally have to pay ABSD unless it is their first home purchase and both spouses do not own any other properties at the time of purchase. In that case, they can apply for full ABSD remission. If they are buying a second home, they must pay ABSD first but may get a refund if they sell their existing property within 6 months. For more details, you can use the stamp duty calculator.