text: *(i) Mortgages and loans payable*
  Mortgages and loans payable are initially recognized at fair value less directly attributable transaction costs. After initial recognition, 
  mortgages and loans payable are subsequently measured at amortized cost using the effective interest rate method. 
  
  Financing fees and other costs incurred in connection with debt financing are deducted from the cost of the debt and amortized using 
  the effective interest rate method. Upon refinancing, any financing costs associated with previous mortgages are written off to income. 
  Canada Mortgage and Housing Corporation (“CMHC”) insurance premiums are amortized over the mortgage amortization period. 
  
  Amortized cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the 
  effective interest rate calculation. 