Canada’s New Capital Gains Tax Rules and Mortgages

Next pressing issue after 25% tariffs is the Canadian Federal Government’s decision to delay the implementation of its new capital gains tax rules until 2026.

In the 2024 budget Ottawa was set to increase the capital gains inclusion rate – the portion of gains that is taxable – from 50% to 66.7% for individuals earning over $250,000 in annual capital gains, as well as for corporations and most types of trusts. Read More

Bank of Canada lowers benchmark interest rate to 3%

The Bank of Canada opened its monetary policy playbook for 2025 with a 0.25% reduction in its overnight rate. The 6th since June of last year.

In issuing its January Monetary Policy Report, the Bank also noted that its projections are subject to “more-than-usual uncertainty” because of the rapidly evolving policy landscape, particularly the threat of trade tariffs by the new administration in the United States. Read More

New Canadian Mortgage Rules; Sept 2024

Great news from Ottawa today on the new rules for Canadian mortgages:

  • An Increase to the Insured Mortgage Price Cap: The government will raise the price cap from $1 million to $1.5 million, reflecting the realities of today’s housing market. This change, effective December 15, 2024, will help more Canadians qualify for insured mortgages and make homeownership more attainable, especially for younger Canadians.
  • Expanded Eligibility for 30-Year Amortizations: First-time homebuyers and all buyers of new builds will now be eligible for 30-year insured mortgage amortizations. This is a crucial step in reducing monthly mortgage payments and helping more Canadians, particularly Millennials and Gen Z, achieve the dream of owning a home.
  • Increased Mortgage Competition: The strengthened Canadian Mortgage Charter now enables insured mortgage holders to switch lenders at renewal without being subject to another stress test. This will foster greater competition and ensure Canadians have access to the best mortgage deals.
  • Read More

    Typical income documentation requirements – Canadian mortgage

    Below are the typical income documentation requirements for each type of income.

    Salaried employees & commission income

    Salaried

    Salaried and hourly employees may need to supply:

    • A job letter and a recent pay stub to show consistent salary

    If your hours aren’t guaranteed or if there is a lot of overtime, you may also be asked for a 2-year income history.

    Commissioned

    Commissioned salespeople typically need the same documents as a salaried employee except they may also need to provide:

    • 2 years of T1 Generals with corresponding NOA’s – Notice of Assessments to establish a 2-year income average.

     

    Self-employed: Incorporated & Sole Proprietor

    Incorporated

    Self-employed clients who are incorporated and can provide traditional income verification may need to supply:

    • Most current T1 General including statements of business activities. To establish a stable income, but also so a lender can see your sources of income.
    • Confirmation of no taxes owed
    • Accountant prepared company financials supported by business bank statements. To establish your company is in good financial standing and to compare the income level being pulled out of the company is sustainable.
    • Current corporate search to confirm business ownership.

     

    Sole Proprietor

    Self-employed clients who are sole proprietors and can provide traditional income verification may need to supply:

    • Most current T1 General including statements of business activities. To establish a stable income, and so a lender can see their sources of income.
    • Confirmation no taxes owed
    • One of the following: Business license/registration, trade license, or GST registrations/returns to prove business ownership/partnership

     

    Alternative provable income & other documentation

    Alternative provable income verification

    This is a proprietary, specialized approach using gross-ups and add-backs available.

    Alternative verification of income can be provided via the following documents:

    Sole proprietor/partnership

    • Most current T1 General
    • Confirmation no taxes owed
    • Recent financial statements or statement of business activities to indicate a level of income
    • One of the following: business license/registration, trade license, or GST registrations/returns to prove business ownership/partnership

     

    Incorporated or limited company

    • Most current accountant prepared financials or corporate T2s
    • Most current T1 General and confirmation no taxes owed
    • Corporate search/articles of incorporation – for business ownership
    • Six months of bank statements

    Gross-ups and add-backs approach is considered in this instance.

    Other documentation

    There are other income sources that can help your client’s application get approved.

        • Canada Child Benefit (CCB)
        • Alimony/child support
        • Government and/or private pension
        • Rental property income
        • EI benefit for maternity leave

         

        Buying a Rental property — this is the income documentation needed. Read More

    Canadian Prime Rate Drops to 4.5%

    Horray – the rates are dropping.

    We expect to see a total of 2 MORE rate reductions of 0.25% each in 2024.

    5 x o.25% reductions are expected in 2025 making the variable the better way to go right now.

    Mortgage Mark Herman

    DATA

    Encouraged by underling trends in the Canadian economy, the Bank of Canada today cut its overnight policy interest rate by 0.25% to 4.50%.

    This is the second incremental reduction we’ve seen in as many months and while both cuts have been modest, they are moving Canada toward less restrictive monetary policy.

    We summarize the Bank’s rationale for this decision by summarizing its observations below, including its forward-looking comments for signs of what may happen next.

    Canadian inflation including shelter inflation

  • Inflation measured by the Consumer Price Index moderated to 2.7% in June after increasing in May
  • Broad inflationary pressures are easing, and the Bank’s preferred measures of core inflation have been below 3% for several months and the breadth of price increases across components of the CPI is now near its historical norm
  • Shelter price inflation remains high, driven by rent and mortgage interest costs, and is still the biggest contributor to total inflation
  • Inflation is also elevated in services that are closely affected by wages, such as restaurants and personal care
  • Read More