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.

Ottawa formally cancelled the increase to a two-thirds inclusion rate in March 2025, and the rate stays at 50% for 2026, but the Lifetime Capital Gains Exemption kept climbing anyway, and the 100% capital gains inclusion built into the Alternative Minimum Tax is the change most advisors have not modelled into a large realisation yet.

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.

Ottawa scrapped the capital gains inclusion rate increase eighteen months ago, and this week's revenue data shows exactly what the clients who acted on it before the withdrawal gave up.

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.

Margin compression from the new tariff schedule can depress private company valuations just long enough to make an estate freeze, and the prescribed rate loan that often funds it, worth revisiting before September 8.

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 confirmed its prescribed rate holds at 3 percent for a sixth consecutive quarter, even as rising Government of Canada bond yields raise the odds that the rate used to calculate it moves higher next year.

A 50% US tariff on Canadian goods takes effect at 12:01 a.m. Tuesday with no exemption and no runway. What advisors can still control sits inside the CCPC, not outside it.

Government of Canada yields just climbed to their highest since 2024, and the gap with the CRA's locked family loan rate has not been this wide in years.

A fifth straight quarter at 3 percent keeps the income-splitting loan strategy open, and the math says a sixth is likely.