Canada Revenue Agency
Symbol of the Government of Canada

Prescribed Interest Rates for Leasing Rules

  2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
January 6.55 6.24 5.87 5.20 5.03 5.22 5.00 4.84 4.60 3.61
February 6.37 6.14 5.86 5.04 5.11 5.18 4.45 5.08 4.51 3.42
March 6.45 6.15 5.69 5.22 5.23 5.17 4.74 4.92 4.71 3.55
April 6.39 5.98 5.71 5.17 5.10 5.14 4.70 4.98 4.69  
May 6.52 5.94 5.75 5.26 5.21 4.91 4.63 4.99 4.66  
June 6.34 6.23 5.55 5.59 5.21 5.02 4.72 4.99 4.67  
July 6.01 6.23 5.41 5.51 5.43 5.07 5.11 4.58 4.41  
August 5.98 6.30 5.27 5.69 5.59 5.07 4.96 4.59 4.47  
September 6.35 6.29 5.31 5.46 5.52 5.18 5.10 4.71 4.28  
October 6.40 6.14 5.11 5.22 5.44 5.02 4.96 4.39 4.00  
November 6.19 6.02 5.21 5.08 5.50 5.14 4.87 4.25 3.74  
December 6.33 5.96 5.38 5.25 5.39 5.31 4.98 4.38 3.91