ONTARIO CAPITAL GAINS TAX RATE BY BRACKET 26.76% ▲ 17.23 PTS ABOVE FIRST BRACKET 2026 RATES  |  11 BRACKETS

Source: TaxTips.ca, 2026 Combined Federal and Ontario Marginal Tax Rates, accessed October 5, 2026.  |  hdq.ca

5-YEAR GIC RATES VS GOC 5-YEAR YIELD 4.45% ▲ 0.85 PTS OVER GOC SNAPSHOT  |  SEP 30 TO OCT 1, 2026

Source: WOWA.ca 5-year non-redeemable GIC rates, Sep 30, 2026; Government of Canada 5-year yield, Trading Economics, Oct 1, 2026.  |  hdq.ca

CRA PRESCRIBED RATE: QUARTERLY SINCE 2020 3% ▼ 3 PTS FROM PEAK QUARTERLY  |  Q1 2020 TO Q4 2026

Source: CRA prescribed interest rates, quarterly history as compiled by WealthNorth.ca; Investment Executive (Q4 2026 rate).  |  hdq.ca

CRA PRESCRIBED RATE 3% ▼ 3 PTS FROM 2024 PEAK QUARTERLY  |  Q3 2022 TO Q4 2026

Source: Canada Revenue Agency, Prescribed interest rates, quarterly announcements Q3 2022 to Q4 2026.  |  hdq.ca

LOSS VALUE: PER $10,000 CAPITAL LOSS $1,650 ▲ 2.4X THE LOWEST BRACKET FEDERAL 2026  |  BY TAXABLE INCOME BRACKET

Source: CBC News, 2026 federal tax brackets; Aprio, 2026 capital gains inclusion rate of 50%; HDQ calculation.  |  hdq.ca

TFSA ANNUAL CONTRIBUTION LIMIT $7,500 ▲ +$500 ANNUAL  |  2009-2027

Source: Canada Revenue Agency indexation formula; Statistics Canada CPI data, Sep 2026.  |  hdq.ca

PRESCRIBED RATE | BOC OVERNIGHT RATE 3.00% ● SIX QTRS FLAT QUARTERLY  |  Q3 2025-Q4 2026

Source: Canada Revenue Agency prescribed interest rates; Bank of Canada policy rate announcements.  |  hdq.ca

LCGE: LIFETIME CAPITAL GAINS EXEMPTION $1.275M ▲ +2.0% ANNUAL  |  2014-2026

Source: TaxTips.ca LCGE historical limits; Canada Revenue Agency Line 25400, 2026.  |  hdq.ca

TFSA ANNUAL CONTRIBUTION LIMIT $7,000 ▲ +$2,000 vs 2019 ANNUAL  |  2009-2026

Source: Canada Revenue Agency annual TFSA limit announcements, 2009-2026.  |  hdq.ca

CRA PRESCRIBED RATE: QUARTERLY BASE RATE 3% UNCHANGED QUARTERLY  |  Q1 2022 - Q4 2026

Source: Canada Revenue Agency prescribed rate schedule, quarterly, Q1 2022 through Q4 2026.  |  hdq.ca

RRSP DOLLAR CONTRIBUTION LIMIT $33,810 ▲ 4.1% ANNUAL  |  2015 TO 2027

Source: TaxTips.ca, RRSP contribution limit table, 2026.  |  hdq.ca

TFSA: ANNUAL CONTRIBUTION LIMIT $7,500 ▲ +$500 ANNUAL  |  2018-2027

Source: Canada Revenue Agency historical limits; 2027 figure projected from CPI data through August 2026, The Globe and Mail Globe Advisor.  |  hdq.ca

CRA PRESCRIBED RATE: INCOME SPLITTING LOANS 3% UNCHANGED QUARTERLY  |  Q1 2023 - Q4 2026

Source: Canada Revenue Agency quarterly prescribed rate announcements, 2023-2026.  |  hdq.ca

GOC 5Y: GOVERNMENT OF CANADA 5-YEAR YIELD 3.43% ▲ 0.6% DAILY  |  AUG 18 - SEP 8, 2026

Source: Investing.com Government of Canada 5-Year Bond Yield daily close data.  |  hdq.ca

PRESCRIBED RATE LOAN INTEREST 3% ● UNCHANGED, 6TH QTR Q4 2026  |  CRA PRESCRIBED RATE

Source: Canada Revenue Agency, prescribed interest rate announcement for Q4 2026 (3%); figures are annual interest at 3% on the stated loan principal.  |  hdq.ca

GOC 5Y: 5-YEAR GOVERNMENT OF CANADA YIELD 3.43% ▲ +0.21pp DAILY  |  AUG 10 TO SEP 8 2026

Source: Investing.com Canada 5-Year Bond Yield historical data, through Sep 8, 2026.  |  hdq.ca

TFSA ANNUAL DOLLAR LIMIT $7,500 ▲ $500 vs 2026 ANNUAL  |  2009 to 2027

Source: Canada Revenue Agency TFSA annual limits, 2009 to 2027.  |  hdq.ca

CAPITAL GAINS MEASURE: REVENUE ESTIMATES $6.9B ▼ -28% PBO VS FINANCE ONE-TIME ESTIMATE  |  FY 2024-25

Source: Department of Finance Canada budget documents; Office of the Parliamentary Budget Officer, 2024.  |  hdq.ca

CRA PRESCRIBED RATE: FAMILY LOANS 3% FLAT, SIXTH QUARTER QUARTERLY  |  Q3 2022 TO Q4 2026

Source: Canada Revenue Agency, prescribed interest rates by quarter, 2022 to 2026.  |  hdq.ca

TARIFF IMPACT: CFIB SMALL BUSINESS SURVEY 62% ▲ HIGHER COSTS SURVEY  |  N=1,721, SEPT 2026

Source: CFIB Main Street Quarterly survey, 1,721 members, September 2026.  |  hdq.ca