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What is CRA Prescribed Interest Rates Q4 2025 about?

The Canada Revenue Agency has announced the prescribed interest rates for the fourth quarter of 2025, effective from October 1 to December 31. Overdue taxes will incur a 7% interest rate, while corporate taxpayer overpayments will earn 3% and non-corporate overpayments will earn 5%. Various other taxes and charges also have specified rates, with the overdue remittance rate reflecting what taxpayers owe and the overpaid remittance rate reflecting what the CRA owes to taxpayers.

Author

Crystal G

Language

EN