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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.

A loan made before December 31 keeps the 3% prescribed rate for its full life, provided the borrowing spouse or trust pays the interest by January 30 each year. A missed payment attributes the income back to the lender for that year and every later year. The two-year Government of Canada yield of 3.25% on October 8 already sits above the rate, so the cushion for new loans is finite.

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

The prescribed rate is set from the average three-month Government of Canada Treasury bill yield in the first month of the preceding quarter, rounded up to a whole percentage.

CRA Prescribed Rate for Family Loans, Q1 2022 to Q4 2026

October 7, 2026

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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.

The prescribed rate is reset each quarter from the average three-month Government of Canada Treasury bill yield in the first month of the…

CRA Prescribed Rate for Family Loans, Q1 2023 to Q4 2026

October 8, 2026

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Step chart of the CRA prescribed interest rate by quarter from the first quarter of 2020 to the fourth quarter of 2026.

The prescribed rate is the benchmark for family and spousal loans, and the rate in force on the day a loan is made is the one that applies to it.

CRA Prescribed Interest Rate, Quarterly, Q1 2020 to Q4 2026

October 1, 2026

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Step chart of the CRA prescribed interest rate by quarter from the third quarter of 2022 to the fourth quarter of 2026.

The prescribed rate is unchanged for a sixth straight quarter, and a loan made before December 31 locks that rate in for life.

CRA Prescribed Interest Rate by Quarter, Q3 2022 to Q4 2026

September 30, 2026

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Chart of the CRA prescribed interest rate holding at 3% for six quarters, plotted against the Bank of Canada overnight rate.

The prescribed rate is recalculated each quarter from short-term Treasury bill auction yields and rounded up to a whole percentage point,…

CRA Prescribed Rate Holds at 3% for a Sixth Quarter

September 25, 2026

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Line chart showing the CRA prescribed interest rate for family loans holding flat at 3 percent for a sixth straight quarter.

The rate used for family income-splitting loans has stayed flat while broader inflation pressure builds.

The 3% Prescribed Rate Has Held for Six Quarters, and the Window to Lock It In Is Narrowing

September 9, 2026

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