Prescribed interest rates for the calculation of Part XII.6 tax

This table provides the prescribed interest rates for the calculation of Part XII.6 tax.
The rates are for each month for the years 2013 to present.
Month 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
January 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
February 4% 1% 1% 2% 2% 1% 1% 1% 1% 1% 1%
March 4% 1% 1% 2% 2% 1% 1% 1% 1% 1% 1%
April 5% 1% 1% 2% 2% 2% 1% 1% 1% 1% 1%
May 5% 1% 1% 2% 2% 2% 1% 1% 1% 1% 1%
June 5% 1% 1% 2% 2% 2% 1% 1% 1% 1% 1%
July 5% 2% 1% 1% 2% 2% 1% 1% 1% 1% 1%
August 5% 2% 1% 1% 2% 2% 1% 1% 1% 1% 1%
September 5% 2% 1% 1% 2% 2% 1% 1% 1% 1% 1%
October 5% 3% 1% 1% 2% 2% 1% 1% 1% 1% 2%
November 5% 3% 1% 1% 2% 2% 1% 1% 1% 1% 2%
December 5% 3% 1% 1% 2% 2% 1% 1% 1% 1% 2%

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