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Investor Presentaiton

Housing Market Structural Differences vs. U.S. Regulation and taxation Product . Canada Mortgage interest not tax deductible Full recourse against borrowers in most provinces (in Alberta and Saskatchewan, recourse is only to the value of property) • Ability to foreclose on non-performing mortgages with no stay periods Mandatory default insurance for any mortgage with Loan-to-value >80% CMHC insurance backed by the government of Canada (AAA). Private insurers are 90% government backed - Insurance available for homes up to $1 million - Minimum down payment of 10% for properties valued $0.5-$1 million, 5% for properties <$0.5 million Premium is payable upfront by the customer Covers full amount for life of mortgage • Customers with LTV > 80% must qualify at a 5-year fixed rate for variable or less than 5-year term mortgages • Re-financing cap of 80% on non-insured mortgages • Maximum 25-year amortization on mortgages with LTV > 80% • Maximum 30-year amortization on conventional (LTV < 80%) mortgages . . Down payment of > 20% required for non-owner occupied properties Conservative product offerings, fixed or variable rate options Underwriting • Terms usually 3 or 5 years, renewable at maturity Extensive documentation and strong standards U.S. • Tax deductible mortgage interest creates incentive to borrow and delay repayment . Lenders have limited recourse in most states 90 day to 1 year stay period to foreclose on non-performing mortgages • No regulatory LTV limit • Private insurers are not government backed • Can include exotic products (adjustable rate mortgages, interest only) . 30-year term most common Wide range of documentation and underwriting requirements 28 Scotiabank®
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