CRA PRESCRIBED RATE VS GOC 5Y YIELD 2.05pp SPREAD ▲ WIDENING QUARTERLY  |  Q3 2024 – Q3 2026

Source: Canada Revenue Agency, prescribed interest rate announcements, Q3 2024 through Q3 2026. Bank of Canada, selected bond yields.  |  hdq.ca

USD/CAD EXCHANGE RATE $1.4167 ▲ +0.12% DAILY  |  JAN 1 TO JUN 22, 2026

Source: MTFX, X-Rates monthly averages, exchange-rates.org.  |  hdq.ca

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

Source: Canada Revenue Agency prescribed interest rate notices, Q4 2022 to Q3 2026.  |  hdq.ca

CRA QUARTERLY INTEREST RATES 6.3% ▲ CORP. PERTINENT LOAN QUARTERLY  |  Q2 2026 TO Q3 2026

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

RENEWAL PAYMENT CHANGE BY MORTGAGE TYPE +20% ▲ 5-YEAR FIXED 2026 RENEWALS  |  VS DEC 2024 PAYMENT

Source: Bank of Canada staff analytical note, RESL2 dataset; Ratehub.ca renewal analysis, April 2026.  |  hdq.ca

CRA PRESCRIBED RATE, BY QUARTER 3% ▶ HOLD QUARTERLY  |  Q1 2024 TO Q3 2026

Source: Canada Revenue Agency, prescribed interest rates by quarter, 2024 to 2026.  |  hdq.ca

CAPITAL GAINS TAX / CCPC vs INDIVIDUAL COMPARISON 2/3 inclusion ▼ Corp: no $250K buffer $500K gain scenario  |  2026

Source: CRA capital gains inclusion rate rules, 2024 federal budget; Ontario combined corporate and personal tax rates, 2026. Estimates only; individual circumstances vary.  |  hdq.ca

MORTGAGE RENEWAL PAYMENT SHOCK | 2026 COHORTS +15% to +40% ▼ Deal shifts outlook Monthly payment change  |  2026

Source: Desjardins, Nesto.ca analysis, Bank of Canada renewal data June 2026.  |  hdq.ca

LCGE VALUE: TAX SHELTERED AT 50% INCLUSION $1.25M ▲ Per qualifying individual Ontario top marginal rate  |  2016 to 2026

Source: Department of Finance Canada; CRA Capital Gains Guide, 2026.  |  hdq.ca

BANK OF CANADA OVERNIGHT RATE: POLICY PATH 2024 TO 2026 2.25% Hold (5th consecutive) Monthly  |  Jan 2024 to Jun 2026

Source: Bank of Canada, policy rate announcements 2024 to 2026.  |  hdq.ca

AFTER-TAX MORTGAGE COST: DEDUCTIBLE VS NON-DEDUCTIBLE $500K balance ▼ 2.35pp after-tax gap at 47% MTR GROSS VS NET  |  4.70% RENEWAL RATE

Source: Income Tax Act s.20(1)(c); renewal rate assumption 4.70% on $500,000 balance, annual gross interest $23,500. After-tax cost computed at four combined federal-provincial marginal rates. hdq.ca

CRA PRESCRIBED RATE: INCOME SPLITTING LOANS 3% Q3 2026 CONFIRMED Quarterly  |  Q1 2022 to Q3 2026

Source: Canada Revenue Agency prescribed interest rate announcements, Q1 2022 to Q3 2026. Investment Executive, Advisor.ca.  |  hdq.ca

TFSA CUMULATIVE CONTRIBUTION ROOM $109,000 ▲ max room since 2009 Annual  |  2009 to 2026

Source: Canada Revenue Agency, TFSA annual dollar limits 2009-2026.  |  hdq.ca

MORTGAGE PAYMENT SHOCK +$670/mo ▲ $500K balance, 2% to 4.5% 25-yr amort  |  2026 renewal cohort

Source: HDQ calculation, standard annuity formula, 25-year amortization, renewal from 2.0% to 4.5% contract rate.  |  hdq.ca

TFSA — CUMULATIVE CONTRIBUTION ROOM $109,000 ▲ $7,000 in 2026 Annual  |  2009–2026

Source: Canada Revenue Agency, TFSA annual contribution limits 2009–2026.  |  hdq.ca

TSX-ENERGY — S&P/TSX CAPPED ENERGY INDEX 426.67 ▲ +2.39% Jun 2 Weekly close  |  Jan–Jun 2026

Source: Yahoo Finance, S&P/TSX Capped Energy Index data, June 2, 2026.  |  hdq.ca

TFSA — CUMULATIVE CONTRIBUTION ROOM BY YEAR $109,000 ▲ +$7,000 in 2026 Annual  |  2009–2026

Source: Canada Revenue Agency, TFSA annual dollar limits 2009–2026; CRA Calculate your TFSA contribution room.  |  hdq.ca

LCGE + CEI COMBINED BENEFIT — 2026 QSBC SHARE SALE $2,075,000 ▲ Max shelter/reduced-rate gains PER INDIVIDUAL  |  2026 TAX YEAR

Source: CRA, Bill C-15 (Royal Assent March 26, 2026), Insight Accounting CPA, BDO Canada.  |  hdq.ca

HBP — CUMULATIVE REPAYMENT OBLIGATION ($60,000 WITHDRAWAL, 2026) $4,000/yr ▲ Grace extended to 2031 Annual  |  2026–2046

Source: Canada Spring Economic Update 2026, April 28, 2026; Finance Canada HBP program rules.  |  hdq.ca

CRA PRESCRIBED RATE -- QUARTERLY HISTORY 3% ▶ Q3 2026 confirmed Quarterly  |  Q1 2022 -- Q3 2026

Source: Canada Revenue Agency prescribed interest rate releases, Q1 2022 through Q3 2026.  |  hdq.ca