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Line chart showing the CRA prescribed interest rate for family and shareholder loans holding at 3 percent through 2026.

The CRA has confirmed the prescribed rate for family and shareholder loans holds at 3% for the fourth quarter of 2026, the sixth straight quarter at that level and the longest stable stretch since the rate peaked at 6%. A prescribed rate loan locks in its rate at inception, so it stays fixed even if CRA later moves the rate. The separate corporate pertinent-loan rate has instead climbed to 6.30% this quarter, a widening gap advisors structuring income-splitting loans should watch.

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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