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Step chart of the Canada Revenue Agency's quarterly prescribed interest rate from 2022 through the fourth quarter of 2026.

The Canada Revenue Agency's prescribed interest rate stays unchanged for the fourth quarter of 2026, the sixth straight quarter at the same level and the longest flat stretch since the rate was created. The rate matters for income-splitting loans to a spouse or family trust, because a loan keeps the rate in effect when it is set up for its entire life. Interest on existing loans must still be paid by January 30 each year to avoid attribution rules.

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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Chart comparing the CRA's prescribed interest rate against Government of Canada 10 year bond yields since 2024.

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Step chart showing the CRA prescribed interest rate holding at 3 percent for a fifth straight quarter.

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Line chart of the CRA prescribed rate by quarter, Q3 2023 to Q4 2026, with a reference line for the 3-month bill yield.

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Line chart of the CRA prescribed rate for family loans by quarter, Q1 2023 to Q4 2026, with a 10-year yield line.

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Line chart of the CRA prescribed rate for family loans by quarter, Q1 2022 to Q4 2026, with a dashed Treasury bill line.

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