HST/GST Debt Mortgage —
Refinance to Clear Tax Arrears
Owe CRA for HST/GST or payroll source deductions? These are the most time-sensitive tax debts — an equity-based refinance pays them out and clears your title.
Why a broker for
HST/GST debt.
CRA’s deemed-trust priority makes these debts different. The lenders who solve them require a specialist who understands both the tax and the financing.
Stop the deemed trust before it escalates
HST/GST and payroll arrears carry CRA's deemed-trust priority — the most serious tax debt category. A refinance pays them out before or after a lien registers, eliminating enforcement risk and clearing your title.
Built for self-employed owners
These arrears almost always belong to sole proprietors, incorporated contractors, trades and owner-operators. We document real income through business bank statements and corporate financials — not just T4s.
A · B · private — right lender for your file
A-lender refinance before a lien where you qualify; B-lender or private after a lien or where income is complex. Rate, LTV, fees and timeline disclosed in writing before you commit a dollar.
Exit strategy back to A-lender pricing
Once CRA is cleared and your title is clean, we set a target date to refinance back to A pricing — often 12 to 24 months of clean filings and remittances. Alt-lending is a bridge, not a destination.
How an HST/GST
debt refinance works.
Confirm the balance early. Structure the right lender for your title. Pay CRA at closing and plan the exit.
Confirm the balance
Pull your CRA HST/GST or payroll program-account statement so we know the exact amount and periods, and confirm whether anything is registered on title. These debts move faster — the sooner, the better.
Structure the payout
A-lender refinance where you qualify and the lender accepts paying CRA out at closing; a B-lender or private lender where a lien is registered, arrears are large, or income is complex. We disclose rate, LTV, fees and timeline in writing before you commit.
Pay CRA + plan exit
Funds flow from your lawyer's trust to CRA at closing, and CRA confirms the payment. We set a target to refinance back to A pricing once your tax history stabilizes.
We can help across
many scenarios.
Tap any situation below to see how we approach it.
If you’re…You have HST/GST arrears and no lien has registered yet
You have HST/GST arrears and no lien has registered yet
This is the best time to act. An A-lender refinance may still be available, and funds flow directly to CRA at closing. Waiting risks a lien registration, which triggers the deemed trust and limits lender options significantly.
Check my options nowIf you’re…CRA has already registered a lien on your title
CRA has already registered a lien on your title
B-lender or private financing can still clear it. CRA typically removes the lien once paid and written confirmation of the balance is received. We structure the file for a fast close and plan the exit to A-lender pricing.
Explore my lien optionsIf you’re…Your income is self-employed or corporate
Your income is self-employed or corporate
Self-employed income is the norm for HST/GST debt files. We use business bank statements, corporate financials, and legitimate add-backs — the same lenders who understand this type of debt also understand business-for-self income.
See self-employed optionsIf you’re…You have payroll (source deduction) arrears
You have payroll (source deduction) arrears
Payroll deductions (CPP, EI, tax withheld from employees) carry the strongest deemed-trust priority of all CRA debts — one that survives even bankruptcy. If you have payroll arrears, act immediately. The window to clear these is shorter than for any other CRA balance.
Call us about payroll arrearsIf you’re…You want to consolidate other debt at the same time
You want to consolidate other debt at the same time
Income tax balances, corporate tax, credit cards or a line of credit can frequently fold into the same refinance — replacing several obligations with one mortgage payment. We model the blended cost so you see the real number.
Model my full consolidationIf you’re…You're worried you've already waited too long
You're worried you've already waited too long
It is rarely too late to improve your position. Even after a lien, a B-lender or private refinance stops CRA enforcement, clears title, and puts you on a path back to A pricing. The worst outcome is waiting longer.
See all CRA debt optionsRefinance vs. leaving
it with CRA.
The deemed-trust risk, not just the interest rate, is the real cost of waiting. Here’s what the comparison looks like.
- HST/GST or payroll balance$60,000
- CRA interest rate~9–10%/yr compounding
- Annual CRA interest~$5,700+
- Deemed-trust riskActive — all assets
- Enforcement (garnish, liens)Ongoing risk
- Balance growing dailyYes
- Refinance amount (CRA payout)$60,000 to mortgage
- Rate (private avg Q3 2025¹)~9.6% + fees
- Annual mortgage interest~$5,760
- Deemed-trust riskReleased at closing
- CRA enforcementStopped
- Balance growingNo — fixed
Illustrative only — your balance, lender tier and rate will differ. ¹ CMHC Residential Mortgage Industry Report Q3 2025: top-25 private MIEs averaged 9.6% on single-family loans. See the full CRA debt hub. General information only, not legal or tax advice.
Common questions,
clear answers.
Deemed trust, lender tiers, self-employed income, consolidation — answered plainly.
Can I get a mortgage to pay off HST/GST debt?
Yes. A refinance can pay out HST/GST (or payroll) arrears at closing, with funds flowing lawyer-to-CRA and written confirmation of the paid balance. Before a lien it can be an A-lender deal where you qualify; after a lien, a B-lender or private lender clears it. It's equity-based.
Why is HST/GST debt more urgent than income tax debt?
Because it's money you collected for the Crown. CRA can assert a deemed trust over unremitted HST/GST and payroll source deductions. That deemed trust can rank ahead of new security registered after the arrears arose, including a new refinance mortgage, so lenders require it paid out at closing. A mortgage registered before the arrears generally keeps priority for the balance then owing. CRA also enforces these balances more aggressively. Treat the timeline as shorter and act sooner.
I'm self-employed — can you document my income?
Yes — that's the norm for these files. We use business bank statements, corporate financials and legitimate add-backs rather than line 15000 alone, and place the file with a lender comfortable with both self-employed income and recent CRA history.
What about payroll source deductions?
Same approach, even more urgency. Payroll deductions (CPP, EI, tax withheld from employees) are treated as the most serious CRA debt, with the strongest deemed-trust priority — one that survives even bankruptcy. If you have payroll arrears, call sooner rather than later.
How much does it cost?
Cheapest at an A-lender before a lien; a modest premium at a B-lender; higher but fastest on private — the 25 largest private MIEs averaged ~9.6% on single-family loans in Q3 2025 (CMHC), plus fees. Usually far cheaper than CRA's compounding interest and enforcement risk. All fees disclosed in writing before you commit.
Can I consolidate other debt too?
Often yes — income tax, corporate tax, credit cards or a line of credit can frequently be folded into the same refinance, replacing several obligations with one mortgage payment. We model the blended cost so you see the real number.
Can I refinance back to a bank afterward?
Yes — once CRA is cleared and title is clean, we aim to move you back to A-lender pricing, subject to lender criteria, often after 12 to 24 months of clean filings and remittances.
We’ll try to beat your rate.
If we can’t, we pay you $500.¹
¹ Rate Beat: eligible Big-6 bank written offers only · same product, term & amount · $500 paid to you or your nominated charity at closing · conditions apply
Find a mortgage specialist in your city
HST/GST and payroll debt refinancing works across Ontario and Canada — the lender network, the deemed-trust expertise, and the exit plan are the same wherever you are.