Part 3 · Mortgage Product Design and Cost

Chapter 16Prepayment Privileges and Mortgage Penalties

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What constitutes a prepayment

A prepayment occurs when the borrower repays principal earlier than the contract requires.

This may happen when the borrower:

Makes a lump-sum payment

Increases regular payments

Pays out the entire mortgage

Sells the property

Transfers to another lender

Refinances before maturity

Pays more than the permitted annual privilege

A lender may charge a prepayment penalty where the mortgage is closed and the repayment exceeds the contract’s permitted amount.

An open mortgage generally permits full repayment without an ordinary prepayment penalty, although discharge or administrative costs may still apply. FCAC’s guidance was updated October 15, 2025.

Prepayment privileges

A closed mortgage may permit:

A percentage lump-sum payment

Increased scheduled payments

Double-up payments

Payments on specified dates

The contract determines:

Percentage allowed

Whether it is based on original or current principal

When payments may be made

Whether unused privileges carry forward

Whether privileges remain available shortly before payout

Whether a minimum payment applies

FCAC confirms that privileges vary by lender and commonly cannot be carried forward from one year to the next.

Three months’ interest and IRD

A closed fixed-rate mortgage commonly charges the higher of:

Three months’ interest

Interest rate differential, or IRD

The contract controls the actual calculation.

A closed variable-rate mortgage commonly uses a three-month-interest formula, but some contracts contain different provisions. This should be classified as common lender practice—not a universal rule.

Three months’ interest

A simplified estimate is:

Three-month interest estimate = Outstanding balance × Annual contract rate × 3 ÷ 12

This estimate may differ from the lender’s amount because the lender can use:

A different balance date

A contractually defined rate

Daily interest

Administrative charges

Other contract provisions

Interest rate differential

IRD is intended to estimate part of the lender’s economic loss when a fixed-rate mortgage is repaid while the lender could reinvest the funds only at a lower comparable rate.

A lender may compare:

Original posted rate

Contract rate

Original discount

Current posted rate for the remaining term

Current comparison rate adjusted for the original discount

FCAC confirms that lenders use different IRD methods and that posted-rate treatment can materially affect the penalty.

Simplified penalty comparison

Assumptions

Outstanding balance: $450,000

Contract rate: 5.40%

Time remaining: 20 months

Simplified comparison rate: 4.10%

Rate difference: 1.30%

No prior prepayment

No administrative or discharge fee

This is not a lender payout quote

Variables

B = Outstanding balance

CR = Annual contract rate

RR = Comparison rate

M = Months remaining

Three-month-interest estimate

Formula

Three-month interest estimate = B × CR × 3 ÷ 12

Calculation

$450,000 × 5.40% × 3 ÷ 12 = $6,075

Result

Estimated three-month-interest charge: $6,075

Simplified IRD illustration

Formula

Simplified IRD illustration = B × (CR − RR) × M ÷ 12

Calculation

$450,000 × (5.40% − 4.10%) × 20 ÷ 12

$450,000 × 1.30% × 20 ÷ 12 = $9,750

Result

Simplified IRD illustration: $9,750

Comparison

Higher of $6,075 and $9,750 = $9,750

Interpretation

Under this simplified comparison, the estimated penalty would be $9,750.

The actual lender amount may be materially different because real IRD calculations can account for posted rates, the borrower’s original discount, compounding, exact days remaining, contractual privileges and administrative fees.

A mortgage-penalty calculator is an estimating tool. Only a current written payout statement from the lender establishes the amount required for a particular payout date.

Why posted-rate methodology matters

Assume two borrowers each receive a 5.00% contract rate.

Lender A’s posted rate was 5.25%, creating a 0.25% discount.

Lender B’s posted rate was 6.25%, creating a 1.25% discount.

If each lender incorporates the original discount differently when calculating IRD, the penalties may be substantially different even though the contract rates were identical.

The lowest contract rate therefore does not reveal the mortgage’s future break cost.

Bona fide sales clauses

Some restricted mortgages allow early payout only after a bona fide sale of the property to an arm’s-length buyer.

Such a clause can prevent the borrower from breaking the mortgage merely to:

Refinance

Consolidate debt

Access equity

Move to another lender

Other possible payout costs

Depending on the contract and transaction, the borrower may also encounter:

Discharge fee

Reinvestment fee

Administrative fee

Cashback repayment

Appraisal cost

Legal cost

Interest to the payout date

Adjustment for property taxes

Interest on arrears or other secured amounts

The penalty and the total payout are not necessarily the same number.

Requesting a payout statement

A payout statement should identify:

Principal balance

Interest to the payout date

Prepayment penalty

Fees

Other secured amounts

Expiry date of the quote

Per-diem interest after that date

Payment instructions

Penalty estimates can change because:

The balance changes

Interest accrues daily

Comparison rates move

Time remaining falls

A prepayment is applied

The requested payout date changes

Reducing penalty exposure

Depending on the contract, possible strategies include:

Use an available lump-sum privilege before payout.

Increase regular payments in advance.

Port the mortgage to a replacement property.

Wait until maturity.

Blend the existing rate with additional financing.

Select a shorter term where a sale is expected.

Choose an open mortgage for genuinely short-term borrowing.

Compare penalty formulas before selecting the mortgage.

A prepayment should not be made solely to reduce a penalty until the lender confirms that the privilege remains available and will reduce the payout calculation.

Eligibility for a lower rate should always be weighed against the flexibility likely to be needed during the term.