Profitability Horizon

Profitability Horizon

Penalty3 min readFebruary 11, 2026
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The profitability horizon is the precise moment when breaking a mortgage transitions from a net expense to a net financial gain for the borrower. Often confused with the break-even point, the profitability horizon goes further by projecting cumulative savings beyond the simple equilibrium point to estimate the total benefit of the operation over the remaining duration of the new term. In Canada, this analysis is crucial because mortgage penalties, particularly the interest rate differential (IRD) on fixed rate mortgages, can represent significant amounts. To déterminé the profitability horizon, the borrower must consider the total exit cost, the progressive monthly interest savings, the length of the new term, and their intention to remain in the property. A profitability horizon of 18 months on a new 60-month term, for example, means the borrower will enjoy 42 months of net savings. In Quebec, the AMF-certified mortgage broker must present this projection as part of their duty of advice under the LDPSF. The Civil Code of Quebec (CCQ) governs contractual obligations related to the mortgage contract, and any projection must account for the specific clauses of the existing contract and the new contract being considered.

Profitability Horizon: When Does Refinancing Actually Start to Pay?

Many borrowers focus exclusively on the break-even point — the moment they 'recover' exit costs. But the break-even is only half the story. The profitability horizon completes the picture by answering the most important question: how much will you actually save in total if you break your mortgage today? This comprehensive projection is what should guide your decision, because a short break-even with a small residual gain is not necessarily better than a longer break-even with significant gains afterward.

Understanding the Mechanics of Progressive Profitability

After reaching the break-even point, each additional month at the new lower rate generates net savings that add to your cumulative benefit. However, these savings are not perfectly linear. The mortgage balance decreases each month through principal payments, which progressively reduces interest savings. On an initial balance of $350,000 with monthly savings of $300 in the first month, savings at month 36 will be slightly lower — perhaps $275 — due to principal reduction. For a precise calculation, your AMF-certified mortgage broker in Quebec will use a comparative amortization schedule that projects both scenarios month by month.

Profitability horizon
The total period during which the borrower realizes net savings after covering all exit costs (penalty, notary, appraisal, discharge). Calculated by subtracting the number of months needed to reach break-even from the total number of months in the new mortgage term.

Projecting Total Savings: A Practical Method

  1. Calculate total exit cost: Add up the IRD penalty or 3 months' interest, notary fees ($1,000 - $2,000 in Quebec), appraisal fees ($300 - $500), discharge fees, and any other related costs. Obtain the total amount you will need to disburse to leave your current mortgage.
  2. Calculate average monthly savings: Compare amortization schedules for the old and new loans to obtain the monthly interest difference. Take an average over the new term duration to account for the progressive balance decrease.
  3. Déterminé the break-even point: Divide the total exit cost by the average monthly savings. The result is the number of months needed to reach equilibrium. Example: $8,500 / $350 = 24.3 months, rounded to 25 months.
  4. Calculate the profitability horizon and total gain: Subtract the break-even from the new term length. If the new term is 60 months and break-even is 25 months, the profitability horizon is 35 months. Multiply by average monthly savings: 35 x $350 = $12,250 in net savings over the term.

The Impact of Choosing the New Term Length

The choice of new mortgage term length has a major impact on the profitability horizon. A 5-year term offers a longer period to amortize exit costs and accumulate savings. A 3-year term, even with a sometimes slightly lower rate, compresses the profitability horizon and reduces total gain. For example, with a 24-month break-even, a 5-year term offers 36 months of net gains, while a 3-year term offers only 12 months. This factor is particularly important when the penalty is high — a longer term is often necessary to justify the exit cost.

Comparative Projections: When to Wait vs When to Break

The complete analysis should compare two scenarios: Scenario A where you break now and Scenario B where you wait for renewal. In Scenario B, you continue paying the old rate until the end of the term, then obtain a new rate at renewal without penalty. The difference in total cost between the two scenarios over the same period reveals the true advantage of breaking. If rates are stable, Scenario A is often more advantageous if the break-even is less than half the remaining term. If rates are declining, it may be wise to wait for an even better rate. Your mortgage broker in Quebec should present both scenarios side by side for an informed decision.

Frequently Asked Questions

What is the difference between the break-even point and the profitability horizon?
The break-even point indicates when interest savings equal exit costs (zero balance). The profitability horizon goes further by projecting net savings beyond that point. For example, if the break-even is 20 months and the new term is 60 months, the profitability horizon shows you will accumulate 40 additional months of savings, potentially representing thousands of dollars in net benefit.
How do I know if my profitability horizon is sufficient?
As a general rule, a profitability horizon that leaves you at least 12 to 18 months of net savings after the break-even point is considered solid. If the break-even falls within the last 6 months of your new term, the operation is risky because any unforeseen event (sale, change in situation) could eliminate the expected benefit.
Is the profitability horizon different for a rental property?
Yes, because mortgage interest on a rental property is deductible from rental income in Canada. The rate reduction also decreases your tax deduction, which reduces the actual net savings. The profitability horizon for a rental property is therefore generally longer than for a primary residence, all else being equal.
What happens if I sell before reaching the profitability horizon?
If you sell before the break-even point, you will have incurred a net loss on the refinancing operation. Exit costs will not have been offset by interest savings. This is why your AMF broker must assess the stability of your residential plans before recommending a mortgage break.
Can the profitability horizon be accelerated?
Yes, by using your prepayment privilege to make a lump-sum payment before breaking (reducing the penalty), by choosing a lender with reduced origination fees, or by negotiating for the new lender to cover some transfer costs. Your broker can identify these opportunities.
Is my broker obligated to present the profitability horizon?
In Quebec, the AMF-certified mortgage broker has a duty of advice under the LDPSF. This duty includes informing you about the costs, risks, and profitability of a refinancing operation. Although the law does not specifically mention the term 'profitability horizon,' presenting a complete financial analysis is part of the broker's professional obligations.

Educational information only. This does not constitute financial advice under the Act Respecting the Distribution of Financial Products and Services (LDPSF). Consult an AMF-certified mortgage broker before making any financial decision.

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