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Getting a Mortgage When Self-Employed in Canada 2026

Updated

Self-Employed Mortgage Requirements

A-Lender (Best Rates) Requirements

Requirement Details
Income documentation 2 years of T1 Generals + NOAs (Notice of Assessment)
Income calculation Average of 2-year net income (line 15000)
Down payment 5% minimum (insured) or 20% (conventional)
Credit score 680+
GDS/TDS ratios Same as employed (39%/44%)
Business registration Sole proprietor, partnership, or corporation
Business duration 2+ years (most lenders)

B-Lender (Easier Qualification) Requirements

Requirement Details
Income documentation Less strict — may accept bank statements, stated income
Down payment 10-20% minimum
Credit score 600-650+
Interest rate 0.5-2% higher than A-lenders
Lender fee 0.5-1% of mortgage
Business duration 1-2+ years

The Self-Employed Income Problem

Scenario Gross Revenue Net Income (T1) Qualifying Mortgage
Sole proprietor $150,000 $80,000 (after deductions) Based on $80,000
Corporation (salary) $120,000 salary $120,000 Based on $120,000
Corporation (dividends) $80,000 dividends Grossed-up amount Varies by lender
Spouse employed + self-employed $60K + $60K net $120K combined Combined income

The challenge: Self-employed people deduct expenses to minimize tax, but lenders use net income to qualify. Lower tax bill = lower qualifying income.

Income Documentation by Business Type

Business Type Documents Needed
Sole proprietor T1 General (2 yrs), Statement of Business Activities (T2125), NOAs
Partnership T1 General (2 yrs), T5013 slips, partnership agreement
Corporation T1 + T4 (salary), T5 (dividends), corporate T2 returns, corporate NOAs
Freelancer/contractor T1 General (2 yrs), T4A slips, contracts/invoices

Strategies to Qualify for More

Strategy How It Works
Reduce deductions Claim fewer expenses for 2 years before applying (increases net income but increases tax)
Add back certain deductions Some lenders add back depreciation/amortization to net income
Use a co-borrower Spouse’s employed income combined with yours
Larger down payment 20%+ avoids CMHC insurance and opens more lenders
B-lender with stated income State reasonable income with 10-20% down
Use retained earnings Show corporate retained earnings to support income
Switch to salary from corp Paying yourself a regular T4 salary is cleanest for lenders

Lender Options

Lender Type Examples Rate Premium Down Payment Best For
A-lender (Big 5) RBC, TD, BMO 0% 5-20% Strong documented income
A-lender (monoline) MCAP, First National 0% 5-20% Competitive rates
B-lender Equitable, Home Trust, ICICI 0.5-1.5% 10-20% Below-guideline income
Private lender Various 3-10% 20-35% Last resort
Credit union Various 0-0.5% 5-20% Flexible underwriting

Step-by-Step Process

Step Action
1 Organize 2 years of tax returns + NOAs
2 Calculate your 2-year average net income
3 Check your credit score (free at Borrowell)
4 Contact a mortgage broker (they know self-employed-friendly lenders)
5 Get pre-approved
6 Provide additional docs if requested (bank statements, contracts)
7 Close the mortgage

Costs Unique to Self-Employed

Cost Amount When
CMHC insurance (if <20% down) 2.8-4.0% of mortgage Added to mortgage
B-lender fee 0.5-1.0% of mortgage At closing
Broker fee (may be higher) Usually lender-paid At closing
Appraisal $300-500 During approval
Business verification $0-200 Some lenders require

Common Mistakes

Mistake Solution
Maximizing deductions right before applying Plan 2 years ahead — balance tax savings with mortgage qualification
Not using a mortgage broker Brokers know which lenders are self-employed-friendly
Applying at your own bank only Your bank may not be the most flexible
Mixing personal and business finances Keep them separate — lenders want clean documentation
Incorporating just before applying Lenders want 2+ years of history
Not having a CPA Professional financial statements strengthen applications