Canada Personal loan question

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Hey guys, sorry for long first post.

My wife makes most of our money, she makes about 300k and I make around 45. We recently used our HELOC to buy into partnership to buy and renovate a building. Its going well, the interest is a write off and the building is being renovated aggressively so it running at a loss currently. All in my wife's name.

We also recently loaned the building 150k for a further renovation. The building is paying us interest monthly at a 4% spread on the heloc interest (heloc at 7.2 loan is at 11.2). It interest changes we still make the 4%. It occurred to me that I could utilize this arrangement to make 11.2% on any cash we had on hand. For example, take 10k in cash, pay off 10k of the HELOC now we are paying 7.2% on 140k but receiving 11.2% of 150k. A quick spreadsheet and playing around shows that there is a relatively small net gain, since we lose the extra interest as a write off and we pay income tax of the profit at my wife's top tax bracket.

My question is, can we structure this so that I am lending/investing the cash with my wife, and she pays me the profit, it becomes income for me and an expense for her?

Thank you in advance

Phad
 

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