Saving & investing · 2026 rules

GIC and savings

A guaranteed investment certificate pays a known rate, taxed as ordinary income at your full marginal rate. That tax treatment — and where you hold it — usually matters more than the quarter point between issuers.

  • Five-rung ladder
  • After-tax interest
  • HISA comparison
Your numberslive
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Tax treatment
Where you hold it
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Interest after five years, laddered
$11,220
$11,220 before tax on $50,000 across five rungs
Held inside a TFSA or RRSP, none of this interest is taxed.
Each rung
$10,000
One fifth of the total
Average ladder rate
4.03%
Across the five terms
After-tax yield
4.20%
Sheltered

The ladder

Each rung, and the rate it earns until maturity
$0$3,071$6,142$9,213$12,2841yr · 3.85%2yr · 3.95%3yr · 4.05%4yr · 4.1%5yr · 4.2%
  • Principal
  • Interest to maturity
What matures when
Year 1$10,000 at 3.85% for 1 year$10,385
Year 2$10,000 at 3.95% for 2 years$10,806
Year 3$10,000 at 4.05% for 3 years$11,265
Year 4$10,000 at 4.10% for 4 years$11,744
Year 5$10,000 at 4.20% for 5 years$12,284
Interest in the first year$2,015

Three ways to hold the same cash

Interest earned over five years on the same deposit
Five-year GIC, single term$11,420
Locked at 4.20% with no access
Five-rung ladder$11,220
One rung matures every year
High-interest savingsbetter$9,098
3.40% today, and it can change tomorrow

Why a ladder rather than one term

LiquidityA single five-year term gives you none until maturityEvery 12 months
Reinvestment riskYou are never forced to roll everything at one rateSpread over five dates
Average yieldTrends toward the five-year rate as the ladder matures4.03%
CDIC coveragePer category, per member institution — split a large ladder$100,000
Sheltered is the right place for interestBecause interest is taxed at your full marginal rate, a GIC gains more from being inside a TFSA or RRSP than an equity fund does.
How this is calculated

Returns are compounded annually and assume interest is reinvested rather than paid out. A GIC paying interest annually to a chequing account earns simple interest and ends up slightly behind these figures.

In the ladder model each rung is held to its own maturity at its own rate, then rolled into a new five-year GIC at the five-year rate you entered for the remainder of the period.

After-tax figures apply your combined federal and provincial marginal rate to the interest. Interest is taxable in the year it accrues, even on a multi-year GIC that pays at maturity.

These results are illustrative estimates based on published 2026 rates and typical lender rules. They are not financial, tax, or legal advice, and they are not a mortgage or credit approval. See the methodology and disclaimer.

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