CRA Prescribed Rate Holds at 3% for a Fifth Straight Quarter

Quarterly chart showing the Canada Revenue Agency's prescribed interest rate holding at three percent for a fifth straight quarter.

The Canada Revenue Agency's prescribed rate has now held at 3% for five consecutive quarters, running through September 30, 2026, keeping the math on family income-splitting loans stable. That stability arrives as Monday's oil selloff puts a hard number on energy sector gains built since February, forcing non-registered, corporate, and trust account holders to weigh realizing gains now against holding through the week. The capital gains inclusion rate is a smaller factor than in 2024, since a proposed increase to 66.67% was permanently cancelled in March 2025.

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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Line chart tracking the CRA's prescribed interest rate declining to a steady 3% through the third quarter of 2026.

The Canada Revenue Agency's prescribed interest rate has held at 3% for five straight quarters, its longest stable stretch since 2020 and 2021.

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Step chart showing how the federal small business deduction limit drops to zero as passive investment income rises from $50,000 to $150,000.

This week's energy rally, with Canadian Natural, Suncor, and Cenovus all posting strong single-session gains, adds directly to a CCPC's adjusted aggregate investment income.

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