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Lower your family’s income tax by using prescribed rate lending

January 17, 2022

The first quarter of 2022 is an excellent opportunity to explore prescribed rate lending as an income splitting vehicle. The CRA sets the prescribed rate, currently 1%.  It is anticipated to increase after March of 2022.  For families where there is a difference of several tax brackets between members, this can spread the taxes around within the family and therefore make it more accessible to service the costs that fall within in the family.  Common examples include:

  • Saving/paying for your children or grandchildren’s education
  • Cash flow between spouses
  • Funding costs of care for parents

For information on how these work and may be useful for you, contact our wealth preservation lawyer, Rose Shawlee.

Important Notice: The information contained in this Article is intended for general information purposes only and does not create a lawyer-client relationship. It is not intended as legal advice from Harper Grey LLP or the individual author(s), nor intended as a substitute for legal advice on any specific subject matter. Detailed legal counsel should be sought prior to undertaking any legal matter. The information contained in this Article is current to the last update and may change. Last Update: January 17, 2022.

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