Earnings & Dividend Growth Presentation slide image

Earnings & Dividend Growth Presentation

2018 • • HOUSING POLICY DEVELOPMENTS IN CANADA Consistent policy initiatives to maintain a balanced and sustainable market The BC government implements its Homes for BC plan which aims to improve housing affordability. Key measures include an increase and extension beyond the Greater Vancouver Area of the Property Transfer Tax on non-resident buyers, a new tax on real estate speculation, and investment of more than $1.6 billion through FY2021 toward the goal of building 114,000 affordable housing units in the next 10 years OSFI imposes more stringent stress tests for uninsured mortgages, including a minimum qualifying rate at the greater of the five-year fixed posted rate or the contractual rate plus 200 bps, effective January 1, 2018 2017 · Ontario government implements 16 measures aimed to cool the rate of house price appreciation. Key aspects include: О 15% non-resident speculation tax imposed on buyers in the Greater Golden Horseshoe area who are not citizens, permanent residents, or Canadian corporations o Expanded rent control that applies to all private rental units in Ontario 。 Legislation to allow for a vacant home tax o $125 million five-year program to encourage construction of new rental apartment buildings by rebating a portion of development charges 2016 • • CMHC qualifying stress rate for all new mortgage insurance must be the greater of the contract mortgage rate or the Bank of Canada's conventional five-year fixed posted rate CMHC updates low-ratio mortgage insurance eligibility requirements for lenders wishing to use portfolio insurance: о Maximum amortization 25 years o $1 million maximum purchase price О Minimum credit score of 600 ○ Property must be owner occupied 2016 • • . Canada Revenue Agency now requires reporting of a disposition of a property for which the principal residence exception is claimed. Foreign buyers are not able to claim the primary residence tax exemption Department of Finance launched a public consultation process regarding lender risk sharing. Comments were submitted in February 2017 B.C. government introduced an additional 15% land transfer tax on non-resident purchases in Metro Vancouver Minimum down payment on insured mortgages on homes valued $0.5-$1 million increased from 5% to 10% 2014 . CMHC discontinued offering mortgage insurance on second homes and to self-employed individuals without 3rd party income validation 2012 . • • Maximum amortization on insured mortgages reduced to 25 years (from 30) Maximum amount borrowed on insured mortgages at refinancing reduced to 80% (from 85%) CMHC insurance availability is limited to homes with purchase price < $1 million For insured mortgages, maximum gross debt service ratio of 39% and maximum total debt service ratio of 44% Maximum LTV for HELOCS lowered to 65% (from 80%) Scotiabank® 55
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