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Smith Manoeuvre

A Canadian leverage strategy that aims to convert non-deductible mortgage interest into tax-deductible investment-loan interest over time by re-borrowing principal to invest in income-producing invest

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A Canadian leverage strategy that aims to convert non-deductible mortgage interest into tax-deductible investment-loan interest over time by re-borrowing principal to invest in income-producing investments. It is a complex strategy with specific CRA requirements on tracing, direct-use of funds, and eligible investments, and it involves both investment risk and the risk of losing interest deductibility if executed incorrectly. Outcomes depend on individual circumstances — consult a qualified tax professional and a licensed investment advisor before implementing it. LendCity does not provide tax or investment advice.

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