CA Tax Tools

CRA Arrears Interest Calculator

Estimate the cost of carrying an overdue CRA balance through one or more 2026 quarters.

01BALANCE AND DATES
02INTEREST RESULT

Estimated CRA interest

$174

90 days, compounded daily

Original balance

$10,000

Estimated total owing

$10,174

Quarter-by-quarter calculation

2026 Q27% · 61 days$118
2026 Q37% · 29 days$56
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Official sources

See the full CRA prescribed interest rates reference page for the quarterly history back to 2022 and how the rate is set.

Frequently asked questions

What interest rate does the CRA charge in 2026?

CRA charges 7% annual arrears interest for the first, second, and third quarters of 2026. Prescribed rates are reset quarterly and interest compounds daily.

When does CRA arrears interest start?

Interest generally starts on the day after the balance was due and continues until the amount is paid. It also applies to unpaid penalties and previously charged interest.

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