Rates · ANN

ANN-09 — Prescribed interest, Q3 2026

Current — Verified against the live source. Safe to cite.

Overdue taxes, CPP and EI: 7%. Corporate overpayments 3%; non-corporate overpayments 5%. Taxable-benefit loan rate 3%

Sources

2026 Q3 (primary)

Record

Anchor ID: ANN-09 (permanent)
Jurisdiction: MULTI
Section: Part 3 — rates and dollar figures
Verified: 2026-08-27 — by a person, against the source
Review cycle: quarterly