Part 2 · How Mortgage Approval Actually Works

Chapter 9Down Payment, Equity and Source of Funds

6 min read1,242 words Full contents

A down payment has two separate dimensions:

Amount: Is there enough money to meet the transaction’s equity requirement?

Source: Can the borrower prove where the money came from and whether it must be repaid?

A borrower can have the correct amount in a bank account and still face a problem if the funds arrived unexpectedly, belong to another person, are tied to undisclosed borrowing or cannot be traced.

Current federal minimum-down-payment framework

For an eligible owner-occupied purchase, the current federal framework is:

Purchase priceMinimum down payment
$500,000 or less5%
More than $500,000 but less than $1.5 million5% of the first $500,000, plus 10% of the portion above $500,000
$1.5 million or more20%

The insured-mortgage purchase-price or lending-value limit is below $1.5 million. A purchase at exactly $1.5 million therefore falls into the 20% minimum-down-payment category.

These are federal minimums for eligible transactions. A lender or insurer may require more because of credit, property, occupancy, income, program or risk considerations.

Worked example — Minimum down payment

Illustrative assumptions

Ontario owner-occupied purchase

Purchase price: $900,000

Property and borrower otherwise eligible for insured financing

One- or two-unit property

Calculation:

5%×$500,000=$25,000

10%×$400,000=$40,000

Minimum down payment=$25,000+$40,000=$65,000

The base mortgage before the insurance premium would be:

$900,000−$65,000=$835,000

The base LTV would be:

$835,000÷$900,000=92.78%

The borrower would also need separate funds for applicable closing costs and the Ontario sales tax on the mortgage-insurance premium. The down payment is not the complete cash requirement.

Deposit versus down payment

The deposit is the amount delivered under the agreement of purchase and sale. It demonstrates the buyer’s commitment and is credited toward the purchase price on closing.

The down payment is the buyer’s total equity contribution.

For example:

Required total down payment: $65,000

Deposit already paid: $30,000

Remaining down payment before adjustments: $35,000

The legal treatment of a deposit, including entitlement to it when a transaction fails, depends on the contract and applicable law. Buyers should obtain legal advice rather than assume that a financing failure automatically guarantees return of the deposit.

Common down-payment sources

Personal savings

Savings are usually the clearest source when the account:

Is in the borrower’s name

Shows a consistent accumulation history

Contains no unexplained large deposits

Has enough remaining funds for closing

The exact statement-history period varies by lender and insurer.

Gift

A lender may accept a non-repayable gift from an eligible relative or other permitted donor, depending on program rules.

The lender may require:

A signed gift letter

Evidence of the donor’s funds

Evidence of transfer

Proof that the funds reached the borrower’s account

Confirmation that there is no repayment obligation

OSFI expects gifts used in federally regulated mortgage transactions to be supported by a letter confirming that the donor has no recourse against the borrower.

A repayable “gift” is debt and should not be represented as a non-repayable contribution.

Proceeds from another property

The lender may review:

Firm sale agreement

Existing mortgage or secured-line balances

Real-estate commission

Legal fees

Discharge and penalty costs

Adjustments

Expected net proceeds

Closing dates

Need for bridge financing

Gross sale price is not the same as available equity.

RRSP Home Buyers’ Plan

The Home Buyers’ Plan currently permits an eligible participant to withdraw up to $60,000 from RRSPs to buy or build a qualifying home. CRA also permits an eligible person to use an HBP withdrawal and a qualifying FHSA withdrawal for the same home, provided the conditions for each program are met.

The HBP creates future repayment obligations to the RRSP. Borrowers should consider the effect on retirement savings and obtain tax advice where appropriate.

First Home Savings Account

An eligible first-time buyer can make a qualifying withdrawal from an FHSA. The first-year participation room is currently $8,000, while the lifetime contribution-and-transfer framework is subject to a $40,000 limit. Contributions are generally deductible; an RRSP-to-FHSA transfer is not itself deductible.

The FHSA and HBP rules are tax rules, not mortgage approvals. The lender still verifies that the funds exist and are available for closing.

Borrowed down payment

Borrowed funds may be permitted under some lender and insurer programs, but not under all programs and not for all borrowers.

The underwriter may consider:

Source of the borrowed funds

Required monthly payment

Effect on TDS

Security for the loan

Whether minimum equity must still come from the borrower’s own resources

Whether the borrowing is arm’s length

Credit strength

Whether the borrowing is indirectly connected to the seller

CMHC currently allows certain non-traditional sources, including unsecured personal loans or lines of credit, for eligible one- or two-unit homeowner transactions between 90.01% and 95% LTV where the borrower has strong credit-management history. That is a CMHC program feature, not a universal permission.

The new debt must also be included in the qualification analysis.

Equity from another property

Equity can sometimes be accessed through:

Refinance

HELOC

Home-equity loan

Second mortgage

Private mortgage

Sale

The available amount depends on the other property’s value, existing secured debt, qualification, lender policy and transaction costs.

Borrowing against another property can create an important interaction: the new payment may reduce qualification for the property being purchased.

HopeWell case opportunity — Mississauga appraisal shortfall

A borrower was closing a pre-construction purchase in Mississauga. The appraisal came in below the contract price, increasing the borrower’s required cash contribution.

The borrower owned another property with substantial equity. A private mortgage against that property was initially considered. However, the payment on the proposed private loan would have weakened qualification for the new purchase mortgage.

HopeWell found a structure that addressed the shortfall without undermining the purchase qualification.

Fact requiring confirmation before final publication: the exact final structure has not yet been provided and will not be inferred.

The underwriting lesson is already clear: access to equity is not the only question. The payment, registration structure and effect on the entire application must also be considered.

Proof and history of funds

The lender may request account statements showing:

Account holder

Account number

Statement dates

Opening and closing balances

Transaction history

Transfer into the account

Large deposits

Currency conversion

Movement from investment or business accounts

Gift or sale proceeds

The requested period is lender- and insurer-specific. A borrower should not move money through multiple accounts unnecessarily before closing because every additional transfer can require another evidentiary step.

Large deposits

A large deposit is not automatically unacceptable. It must be explained and documented.

Possible legitimate sources include:

Investment redemption

Bonus

Gift

Property sale

Vehicle sale

Business distribution

Inheritance

Insurance proceeds

Transfer from another account belonging to the borrower

Cash deposits and third-party transfers may require more investigation because the source can be harder to verify.

Anti-money-laundering requirements

Since October 11, 2024, mortgage administrators, mortgage brokers and non-financial-entity mortgage lenders within FINTRAC’s defined mortgage sector have had obligations under Canada’s anti-money-laundering and anti-terrorist-financing regime. These include applicable identity verification, client due diligence, beneficial-ownership, record-keeping and suspicious-transaction requirements.

Source-of-funds questions are therefore not simply a lender preference. They can also form part of regulatory compliance and fraud prevention.

Closing shortfalls

A borrower can have the minimum down payment but still be unable to close because of:

Land transfer tax

Toronto municipal land transfer tax

Legal fees

Title insurance

Appraisal

Mortgage-insurance tax

Adjustments

Condo fees or status-related costs

Moving costs

Immediate repairs

Difference between deposit and required down payment

Appraisal shortfall

CMHC advises insured borrowers to plan separately for closing costs, which can include legal charges, land transfer tax and adjustments.

The complete Ontario and Toronto closing-cost calculation appears later in this guide.

Explore this subject further