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Is mortgage interest on a mortgage deductible?

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Industry Observer

Is mortgage interest on a mortgage deductible?

Many individuals who live in Ontario want to know if interest on a mortgage is deductible on the annual federal and Ontario individual income tax return filed with Canada Revenue Agency.

As of the date of writing, interest on mortgages is only deductible in SOME circumstances. It depends on how you are using the funds received from the mortgage. The law in Ontario is constantly changing.  In addition, litigation in court cases throughout Canada can and does change the interpretation of the law with respect to mortgage deductibility.  It is not always easy to determine whether interest on mortgages can be deducted.

If you are an American citizen, you will also need to take into account American federal law and possibly state law. 

If you are required to file tax returns in other countries, you may also need to take into account the law in the other country.

This article is intended to inform readers of developments as of the date of publication on November 9, 2010 and is neither a definitive analysis of the law, proposed law, administrative positions, interpretations, court cases etc. nor a substitute for professional advice. Readers should discuss with appropriate professional tax advisors, financial advisors, legal counsel and/or other advisors regarding how the information may apply to their specific situations. This post will NOT be updated for changes in income tax legislation after publication. E.&.O.E.

Is mortgage interest on a mortgage deductible?

Comments(13)

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Nor Yeretsian
Envoy Capitol Realty Inc. - Toronto, ON
Envoy Capitol Realty Inc., Brokerage Toronto

Marc, we do/should, distinguish between residentia and investment/commercial properties - right in both Canada and U.S.

Thanks

Nor Yeretsian

Nov 08, 2010 11:19 PM
FN LN
Toronto, ON

Nor - There are many factors to consider.  It is NOT possible to simplify the issue to the type of property that has a mortgage on it.

Nov 09, 2010 11:02 AM
Joshua Zargari
MJ Decorators Workshop LI staging and home decorating - Lynbrook, NY
MJ Decorators Workshop

Good morning Marc.

Nov 09, 2010 11:10 PM
FN LN
Toronto, ON

Good morning Joshua.

Nov 10, 2010 12:47 AM
Al & Peggy Cunningham, Brokers
RE/MAX West Realty Inc., Brokerage - Brampton, ON
Our Family Wants To Help Your Family!

It would be nice to just be able to claim all mortgage expenses but as you so aptly stated, yes it is on an individual basis. Informative post Marc! 

Nov 11, 2010 01:31 PM
Chris Olsen
Olsen Ziegler Realty - Cleveland, OH
Broker Owner Cleveland Ohio Real Estate

Hi Marc -- Good to know, I didn't know CA had these laws.  There is a move underfoot in the states here to eliminate the mortgage tax deduction with hopes of trimming the federal debt and deficits, we shall see.

Nov 14, 2010 07:04 AM
Pam Dent
Gayle Harvey Real Estate, Inc. - Charlottesville, VA
REALTORĀ® - Charlottesville Virginia Homes / Horse

Marc - It is always interesting to see what is happining with our neighbors to the north.

Nov 18, 2010 02:50 PM
Jim Frimmer
HomeSmart Realty West - San Diego, CA
Realtor & CDPE, Mission Valley specialist

“The law in Ontario is constantly changing.”

Sounds like either you’re taking lessons from us, or we’re taking lessons from you, but one of us needs to stop it! Maybe both of us!

Nov 18, 2010 06:44 PM
FN LN
Toronto, ON

Hi Al and Peggy - Although we cannot deduct mortgage interest in a variety of cases, we do have the principal residence deduction which is available in many circumstances in Canada.

Nov 20, 2010 02:16 AM
FN LN
Toronto, ON

Hi Chris - I have heard of that possibility too for the USA.  We will see what happens.

Nov 20, 2010 02:17 AM
FN LN
Toronto, ON

Hi Pam - I also enjoy what happens in the USA.

Nov 20, 2010 02:18 AM
FN LN
Toronto, ON

Hi Jim - Since I don't know when people will read my post, I include the disclaimer to warn people that they need to obtain the most up-to-date and complete information for their own situation before making any decisions.

Nov 20, 2010 02:20 AM
Chris Smith
Re/Max Chay Realty Inc., Brokerage - New Tecumseth, ON
South Simcoe, Caledon, King, Orangeville Real Esta

Great information Marc, thanks for opening our eyes to the possibilities.

Nov 21, 2010 04:06 AM