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Step chart showing the CRA's prescribed interest rate holding at 3 percent from the third quarter of 2025 through the fourth quarter of 2026.

The Canada Revenue Agency held the prescribed rate on family loans at 3% for the fourth quarter of 2026, its sixth straight quarter at that level. Government of Canada 10-year yields have climbed toward a two-year high on renewed trade and Middle East risk, and the auctions that will set the 2027 first-quarter rate run through that same elevated-yield window. A prescribed-rate loan locks in its rate for the life of the loan on the day it is advanced, giving families using income-splitting strategies reason to move before that rate resets.

This chart is presented for general informational purposes only and does not constitute financial, investment, tax, or legal advice. Figures reflect the source and period indicated and may no longer be current.

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