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Tax-deductible HELOC interest

📅 December 2, 2025 Personal Finance Canada

Tax-deductible HELOC interest

Interest on a home equity line of credit (HELOC) may be tax deductible if certain conditions are met. Understanding these conditions is essential to maximizing your tax deductions.

Deductibility conditions

For interest on a HELOC to be deductible, the credit must be used to generate income or to finance expenses related to your business. Interest on loans used for personal purposes, such as buying a car or vacation, is not deductible.

Calculation method

Here are the steps to follow to calculate your deductible HELOC interest:

For example, if you have a home worth $500,000 and you have a HELOC of $150,000, of which $100,000 was used to finance a business, you can deduct the interest paid on the $100,000.

Calculation example

Suppose you paid $5,000 in interest on your HELOC during the year, and 80% of that interest is deductible. Your deductible interest would be $4,000 ($5,000 x 0.80).

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Importance of documentation

It is essential to keep accurate records of the use of your HELOC funds and the interest paid to support your deductions in the event of an audit by the Canada Revenue Agency.

In summary, interest on a HELOC may be tax deductible if the funds are used to generate income or to finance expenses related to your business. It is important to follow the calculation method step by step and keep accurate documentation to support your deductions.

Conclusion

By understanding the HELOC interest deductibility rules and following the calculation steps, you can maximize your tax deductions and minimize your taxes. Remember to keep accurate records and consult a professional if you have any questions or concerns.

This article is for informational purposes only and does not constitute financial, tax, or legal advice. Consult a qualified advisor before implementing any investment strategy.

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