Super Priorities (Canada Revenue Agency)


One of the foundations on which lenders make lending decisions is the amount of equity the borrower provides in the security property. CRA’s ability to claim super priority over registered mortgages puts usual equity calculations at risk. A super priority not only allows CRA to claim priority over mortgages for future payments but to claw back from the lender payments that were made prior to the super priority claim; the claw back sometimes occurring years after the mortgage has been paid out and discharged. Learn how and when CRA can claim super priority. Learn what lenders can do to better protect their investments from CRA super priority claims. Learn how to better assist your clients.


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Duration: 90 minutes

Level: Intermediate

Price: $49.00