# ANN-09 — Prescribed interest, Q3 2026

**Flag: 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): https://www.canada.ca/en/revenue-agency/services/tax/prescribed-interest-rates/2026-q3.html

Jurisdiction: MULTI · Verified 2026-08-27 · Review: quarterly