CRA raised the rate for corporate taxpayers’ pertinent loans or indebtedness (PLOI) for the fourth quarter of 2018 from 5.16% to 5.45%.
The other prescribed annual interest rates are unchanged from the previous quarter.
A PLOI applies to non-resident corporations. More information can be found here.
See the full list of rates that will apply from Oct. 1 to Dec. 31.