It is a new method of designing your finances that extends the remarkable benefits of debt conversion to almost anyone with a mortgage. Wealthier Canadians commonly employ expensive tax accountants and tax lawyers to replace their non-tax deductible loans (houses, vehicles) with investment loans. We have improved upon those methods, introducing a new procedure that enables the rest of us to convert our non-deductible mortgage to a tax-deductible loan. Until now, debt conversion practices have been too cumbersome and expensive for most people. The Smith Manoeuvre changes that. While others recommend paying off the expensive non-deductible mortgage and THEN borrowing to invest, The Smith Manoeuvre shows you how to do both at the same time. Sooner is better in both cases.