Canada Revenue Agency Publishes Interest Rates for Overdue and Overpaid Amounts for Second Calendar Quarter of 2026

The Canada Revenue Agency recently published the interest rates for the second calendar quarter of 2026, including rates for both overdue and overpaid amounts. In addition to the interest rates for income tax (below), a rate table is also provided for GST/HST, excise tax, and certain other taxes, duties, or charges, which are the same, although interest does not apply for overpaid amounts in certain cases. Click the following link for prescribed interest rates going back to 2006.

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