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

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