The Canadian legal and financial system provides an unparalleled environment of security in which to transform liabilities into top quality assets. The HREB solution involves changing the ownership title into a special company (an SPVLP), which is based on Canadian partnership laws. This is a change of ownership and is counted as an arm's length transaction between your bank as the seller and the Homburg Real Estate Bank, representing the buyer. Thus new financing can be put in place. This new financing in the form of a first mortgage can either be leveraged, or for some cases form new tier 1 capital.