Q1 2020 Fixed Income Investor Presentation slide image

Q1 2020 Fixed Income Investor Presentation

Canadian Mortgage Market Regulatory Developments (continued) ■ Min. down payment for new insured mortgage will increase from 5% to 10% for the portion of the house price above CAD 500,000 ■ Standardizing eligibility criteria for high-and low- ratio insured mortgages, including a mortgage rate stress test Closed the capital gains tax exemption loophole on the sale of a principal residence Ontario Government introduced Non- Resident speculation Tax (NRST) of 15% on properties in the Greater Golden Horseshoe area Vancouver Foreign Buyers' Tax increased to 20% 13 7 11 Aug 2016 Jan 2017 Feb 2016 Oct 2016 Apr 2017 8 10 41 Qualifying rate for mortgages changed to new benchmark of "weekly median" 5-yr. fixed insured mortgage rate +2% 15 Jan 2018 Feb 2018 Apr 2020 Dec 2018 Vancouver introduced 15% Foreign Buyers' Tax Vancouver introduced Empty Homes Tax of 1% of the assessed value of the home 1 Even if borrowers choose a mortgage with a lower interest rate and shorter term. Regulations related to Mortgage Default Insurance CIBC Q1 2020 Fixed Income Investor Presentation ◉ - 12 Updated Guideline B-20 Residential Mortgage Underwriting Practices and Procedures in effect Min. qualifying rate for uninsured mortgages greater of 5-yr. Bank of Canada benchmark rate or contractual rate +2% 14 BC Government introduced a Speculation and Vacancy Tax aimed at increasing the supply of rental property inventory CIBC
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