CRA PRESCRIBED RATE, QUARTERLY 3.0% ◆ UNCHANGED QUARTERLY  |  Q1 2024 TO Q4 2026

Source: Canada Revenue Agency, prescribed interest rates, Income Tax Regulations s.4301.  |  hdq.ca

FEDERAL TARIFF RESPONSE PROGRAMS $17.5B ▲ 5% DEPLOYED FEDERAL PROGRAMS  |  ANNOUNCED LATE AUGUST 2026

Source: Department of Finance Canada, Aug 2026; Canada Enterprise Emergency Funding Corporation, Sep 2026.  |  hdq.ca

SEPT. 8 TARIFFS: SELECTED RATES 50% ▲ FROM 0% SELECTED LINES  |  EFFECTIVE SEPT 8, 2026

Source: Department of Finance Canada, counter-tariff product schedule, August 2026.  |  hdq.ca

PRESCRIBED RATE — FAMILY & SHAREHOLDER LOANS 3% ▼ -3pp since Q1 2024 QUARTERLY  |  Q1 2024 - Q4 2026

Source: Canada Revenue Agency, Prescribed Interest Rates, Q1 2024 through Q4 2026.  |  hdq.ca

CRA PRESCRIBED RATE 3% ▶ UNCHANGED, Q4 2026 QUARTERLY  |  Q1 2025 TO Q4 2026

Source: Canada Revenue Agency, prescribed interest rate notices, 2025-2026.  |  hdq.ca

$7.5B TARIFF RELIEF: WHERE THE MONEY GOES $7.5B ▲ NEW FUNDING ANNOUNCED AUG 25  |  EFFECTIVE SEPT 2026

Source: Department of Finance Canada backgrounder, Aug. 25, 2026.  |  hdq.ca

CANADA COUNTER-TARIFFS: RATE BY CATEGORY 15-50% ▲ EFFECTIVE SEPT. 8 10 CATEGORIES  |  ANNOUNCED AUG. 25, 2026

Source: Department of Finance Canada, Aug. 25, 2026.  |  hdq.ca

TARIFF SUPPORT PACKAGE, AUGUST 25 2026 $7.5B ▲ NEW ONE-TIME  |  ANNOUNCED AUG 25, 2026

Source: Department of Finance Canada backgrounder, Aug 25, 2026.  |  hdq.ca

CRA PRESCRIBED RATE 3% FLAT QUARTERLY  |  Q2 2024 TO Q4 2026

Source: Canada Revenue Agency, quarterly prescribed interest rate notices.  |  hdq.ca

U.S. EXPORTS TO CANADA BY TARIFFED SECTOR (USD BILLIONS) $38.84B Largest named category ANNUAL  |  2024

Source: UN Comtrade database, Canada Border Services Agency import classification data, 2024.  |  hdq.ca

CRA PRESCRIBED RATE: QUARTERLY HISTORY 3% ▬ UNCHANGED QUARTERLY  |  Q1 2022 TO Q4 2026

Source: Canada Revenue Agency, Income Tax Regulations section 4301, Aug 2026.  |  hdq.ca

CRA PRESCRIBED RATE 3% ▲ UNCHANGED, Q4 2026 QUARTERLY  |  Q1 2025 TO Q4 2026

Source: Canada Revenue Agency prescribed interest rate schedule, confirmed for Q4 2026.  |  hdq.ca

CANADA: TOP GOODS EXPORT CATEGORIES $556.6B ▲ TOTAL 2025 ANNUAL  |  2024-2025

Source: UN COMTRADE, Tendata 2025 Canada export data.  |  hdq.ca

CRA PRESCRIBED RATE 3% FLAT QUARTERLY  |  Q3 2022-Q4 2026

Source: Canada Revenue Agency, RBC Wealth Management, Investment Executive, quarterly releases 2022-2026.  |  hdq.ca

OAS RECOVERY TAX BY NET INCOME $8,791 ▼ FULL RECOVERY AT $152,062 ANNUAL  |  JUL 2026 TO JUN 2027

Source: Government of Canada OAS recovery tax formula, 15% of net income above $93,454.  |  hdq.ca

CRA PRESCRIBED RATE: INCOME SPLITTING LOANS 3% ◆ SIXTH QUARTER FLAT QUARTERLY  |  2024 to 2026

Source: Canada Revenue Agency prescribed interest rates, KPMG rate tables; Bank of Canada 10 year benchmark yield, Aug. 13, 2026.  |  hdq.ca

RATE BENCHMARK COMPARISON 4.24% ▼ TOP FIXED CURRENT LEVELS  |  AUGUST 2026

Source: Bank of Canada, Canada Revenue Agency, Ratehub.ca, nesto.ca, August 2026.  |  hdq.ca

CRA PRESCRIBED RATE 3% FLAT SINCE Q3 2025 QUARTERLY  |  Q1 2024 TO Q3 2026

Source: Canada Revenue Agency prescribed interest rate notices, Investment Executive and Advisor.ca archives, 2024 to 2026.  |  hdq.ca

CRA PRESCRIBED RATE 3% FLAT SINCE Q3 2025 QUARTERLY  |  2022 Q1 TO 2026 Q3

Source: Canada Revenue Agency prescribed interest rate notices, 2022 to 2026 Q3.  |  hdq.ca

CANADIAN RATE BENCHMARKS, AUGUST 2026 3.274% ▲ GOC 5Y FRIDAY PEAK Current  |  Aug 10, 2026

Source: Bank of Canada, Canada Revenue Agency, Canadian Mortgage Trends, rates.ca.  |  hdq.ca