A prescribed rate loan made before December 31 locks in 3% for its life, and the 2.40% bill yield on October 6 leaves the next reset needing a jump of more than 60 basis points to change anything.

The prescribed rate stays at 3% from October 1 to December 31, half its early 2024 peak. The rate on a spousal or family trust loan is fixed on the day the loan is made, and the interest is due by January 30.

A family loan made by December 31 locks in 3% for life, the Government of Canada 10-year yield is near 4%, and the January 30 interest deadline falls on a Saturday.

The rate that governs family income splitting loans has not moved since the third quarter of 2025, regardless of what the Bank of Canada has done with its own rate in the meantime.

The CRA base rate holds at 3 percent for a sixth straight quarter, and the loans set up now lock that rate in for good.

RRSP room jumped to $33,810 for 2026, but the more time-sensitive number is the CRA prescribed rate, still at 3 percent while the yields that set it keep climbing.

The rate used for income splitting loans has held at 3 percent for six straight quarters, and the Treasury Bill yields that set the next one are already climbing.

The CRA holds its prescribed rate at 3% for a sixth straight quarter, but a Federal Reserve hike expected today and a rising Government of Canada five-year yield point toward a higher reset in the new year.

The rate governing family income-splitting loans has not moved since the third quarter of 2025. For clients who have not yet set one up, the cost of waiting is now measurable in dollars, not just in missed opportunity.

Canada’s new retaliatory tariffs and the Bank of Canada’s inflation warning raise the odds the prescribed rate rises before the mechanism that fixes an income-splitting loan’s rate for life resets it higher.

Canada's $27.6 billion in counter-tariffs landed at midnight. For CCPC business owner clients, the planning conversation now runs through federal liquidity support and the prescribed rate, not just the invoice.

CRA's Q4 2026 announcement confirms three per cent for a sixth consecutive quarter, and any income-splitting loan set up before the rate changes locks in that rate for the life of the loan regardless of what CRA announces next.

The CRA prescribed rate holds steady into Q4, but for business owner clients hit by the September 8 counter-tariffs, borrowing at 3% is not the planning question that matters most right now.

The family-loan rate has been flat since Q3 2025, but the corporate pertinent-loan rate has kept climbing, a gap advisors structuring income-splitting loans need to see.

Family income-splitting loans locked in now keep their rate for life, even as Government of Canada yields climb toward levels that could push the prescribed rate higher as soon as January.

The CRA prescribed rate holds at 3% for a sixth straight quarter, the lowest sustained reading since 2022, just as Canada's September 8 tariffs create a parallel deadline for incorporated business owners in six exposed sectors.