CRA — PRESCRIBED RATE 3% HOLD QUARTERLY  |  Q1 2022 TO Q3 2026

Source: Canada Revenue Agency, Income Tax Regulations section 4301, quarterly prescribed rate announcements.  |  hdq.ca

RATE LADDER: POLICY TO MORTGAGE 3.99% ▲ +0.05pp in 5 days BEST INSURED 5Y FIXED  |  JUL 21 2026

Source: Bank of Canada, Trading Economics, Ratehub.ca, Jul 15 to Jul 21 2026.  |  hdq.ca

CRA — PRESCRIBED INTEREST RATE 3% ▶ UNCHANGED QUARTERLY  |  Q1 2022 TO Q3 2026

Source: Canada Revenue Agency, prescribed interest rates, Q1 2022 to Q3 2026.  |  hdq.ca

CRA PRESCRIBED RATE 3% ▬ UNCHANGED QUARTERLY  |  Q1 2022 TO Q3 2026

Source: Canada Revenue Agency, prescribed interest rates, Q1 2022 to Q3 2026.  |  hdq.ca

GOC YIELDS: 3-MONTH BILL VS 5-YEAR AND 10-YEAR 2.25% 3-month bill, Jul 7 Selected dates  |  Mar 3 to Jul 16, 2026

Source: Trading Economics, Government of Canada benchmark and Treasury bill yields, selected dates Mar 3 to Jul 16 2026.  |  hdq.ca

GOC 5-YEAR YIELD vs CRA PRESCRIBED RATE 3.16% ▲ +14BPS SINCE JUL 3 DAILY  |  JUN 1 TO JUL 16 2026

Source: Trading Economics, bondyieldwatch.ca, Canada Revenue Agency prescribed rate notice, Jun 1 to Jul 16 2026.  |  hdq.ca

SBD LIMIT: FEDERAL PASSIVE INCOME GRIND $0 ▼ FULLY ELIMINATED AT $150K AAII ANNUAL  |  AAII $50K TO $150K

Source: Income Tax Act s.125(5.1), Department of Finance Canada passive income business limit reduction formula.  |  hdq.ca

CRA PRESCRIBED RATE: FAMILY LOANS 3% ◆ UNCHANGED QUARTERLY  |  Q1 2025 TO Q3 2026

Source: Canada Revenue Agency, prescribed interest rates by quarter, 2025 to 2026.  |  hdq.ca

SECTION 232 | TARIFF RATE BY CATEGORY 50% CEILING RATE CURRENT  |  AS OF JULY 2026

Source: Global Affairs Canada trade commissioner tariff guidance and Congressional Research Service IN12519, current as of July 2026.  |  hdq.ca

COMBINED SMALL BUSINESS TAX RATE, ACTIVE INCOME UP TO $500,000 11.7% ▼ -0.5pp BY JURISDICTION  |  2026

Source: Ontario 2026 Budget, PwC Canada Tax Insights, BDO Canada.  |  hdq.ca

LOWEST PROVINCIAL TAX BRACKET RATE, 2026 5.60% ▲ BC, up from 5.06% ALL 13 PROVINCES & TERRITORIES  |  2026

Source: CRA payroll deduction tables and PaystubPRO Canada compilation, 2026 rates.  |  hdq.ca

CGEB: ANNUAL BENEFIT BY HOUSEHOLD $1,890 ▲ 25% larger than the old credit ANNUAL  |  2026 TO 27 BENEFIT YEAR

Source: Canada Revenue Agency, Department of Finance Canada, July 3, 2026 announcement.  |  hdq.ca

CRA PRESCRIBED RATE 3% FLAT FOR 5 QUARTERS QUARTERLY  |  Q1 2024 TO Q3 2026

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

US TARIFF EXPOSURE BY REGIME 6.6% ▲ 2X STATIC COMPARISON  |  RBC ECONOMICS, JUL 2026

Source: RBC Economics, CUSMA Joint Review analysis, July 2026.  |  hdq.ca

USD/CAD 12-MONTH TREND 1.4195 ▼ CAD -4.5% YoY Weekly  |  Jul 2025 - Jul 2026  |  hdq.ca

Source: MTFX, Wise historical USD/CAD rates; Bank of Canada monthly averages. July 2026 figure as of July 2-3 trading.  |  hdq.ca

CRA PRESCRIBED AND RELATED RATES 3% ● Steady, 5th quarter QUARTERLY  |  Q2 2026 - Q3 2026

Source: Canada Revenue Agency, prescribed interest rates, Q2 and Q3 2026.  |  hdq.ca

GOC 5Y YIELD VS 5-YEAR FIXED MORTGAGE 3.01% / 4.93% ▲ SPREAD 192BP WEEKLY  |  JAN TO JUN 2026

Source: Bank of Canada selected bond yields, Trading Economics, nesto.ca rate tracking, June 29, 2026.  |  hdq.ca

TFSA ANNUAL CONTRIBUTION LIMIT, 2015 TO 2027 $7,500 ▲ PROJECTED 2027 ANNUAL  |  CRA INDEXATION TABLE

Source: Canada Revenue Agency TFSA indexation table, Globe and Mail indexation analysis, June 2026.  |  hdq.ca

RATES | Q3 2026 BORROWING LADDER 3.00% ▼ -3.00pp vs 2024 peak QUARTERLY  |  JUL TO SEP 2026

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

CRA PRESCRIBED RATE BY QUARTER 3% FLAT QUARTERLY  |  Q1 2024 TO Q3 2026

Source: Canada Revenue Agency prescribed interest rate announcements, Q1 2024 through Q3 2026.  |  hdq.ca