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  • STRUCTURING INVESTMENT FOR SUCCESS

    STRUCTURED MORTGAGE INVESTMENT CORPORATION

    What is a Mortgage Investment Corporation?

    What it takes to be a Mortgage Investment Corporation
    1.
    A Mortgage Investment Corporation must have at least 20 shareholders.
    2.
    A MIC is generally widely held. No shareholder may hold more than 25% of the MIC’s total capita
    3.
    At least 50% of a MIC’s assets must be comprised of residential mortgages, and/or cash and insured deposits at Canada Deposit Insurance Corporation member financial institutions.
    4.
    A MIC may invest up to 25% of its assets directly in real estate, but may not develop land or engage in construction. This ceiling on real estate holdings does not include real estate acquired as a result of mortgage default.
    5.
    A MIC is a flow-through investment vehicle, and distributes 100% of its net income to its shareholders.
    6.
    All MIC investments must be in Canada, but a MIC may accept investment capital from outside of Canada.
    7.
    A MIC is a tax-exempt corporation.
    8.
    Dividends received with respect to directly held shares, not held within RRSPs or RRIFs, are taxed as interest income in the shareholder’s hands. Dividends may be received in the form of cash, or additional shares.
    9.
    MIC shares are qualified RRSP and RRIF investments.
    10.
    A MIC may distribute income dividends, typically interest from mortgages and revenue from property holdings, as well as capital gain dividends, typically from the disposition of its real estate investments. A MIC’s annual financial statements must be audited.

    A Mortgage Investment Corporation (MIC) is an audited public corporation that flows through 100% of its income without corporate level tax to its shareholders. Structured Mortgage Investment Corporation is both a Mortgage Investment Corporation as well as a Licensed Mortgage Administrator under the Financial Services Regulatory Authority of Ontario, Canada. As a mortgage administrator we are able to accept funds for reinvestment in mortgages directly or through our preferred share structure. As a MIC we are able to flow out preferred share dividends without corporate level tax. Investments in the MIC are qualified for registered plans and tax free savings accounts.

    Our Team

    We are a diverse group of mortgage professionals who have worked together for over ten years. We have collectively financed over 500 million dollars worth of mortgages. We cover urban centres and satellite communities in Ontario. We pride ourselves on creative solutions to difficult problems.

    Our Culture

    We lend to a diverse group of individuals, backed up with Residential property within or within commuting distance of Large Urban centres in Canada. As of this writing 100% of our loans are in Ontario and have a debt to equity ratio under 70 %. They are 2/3 firsts and 1/3 second mortgages. (August 2020). Our mortgages are secured by real estate within our lending criteria. All properties are appraised and inspected by us.

    Our Mission

    Our mission is to provide sophisticated financial products for all level of investor into the residential mortgage space in Canada.

    Careers

    We are always on the lookout for Mortgage agents, administrative staff and dynamic executives. Drop us a line on the contact page if you want to join the team.

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    As licensed Mortgage Administrators we are able to look after all your mortgage investment needs.

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