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Line chart showing the CRA prescribed interest rate holding at 3 percent from 2022 through the third quarter of 2026.

The CRA prescribed rate has held at 3 percent for a fifth straight quarter, covering July through September 2026. A loan set up under this rate before September 30 locks that rate in for its entire life, letting a higher-income spouse lend to a lower-income spouse or a family trust so investment returns above 3 percent are taxed at the borrower's lower rate. Recent Treasury bill yields point to a sixth consecutive quarter at 3 percent starting in October.

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

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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.

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