The current CRA interest rate used to calculate taxable benefits for employees and shareholders from interest-free and low-interest loans will be 1% for the second quarter of 2010. These rates are calculated quarterly according to applicable legislation. I'm wondering if anyone knows what this legislation is? Do you know what rate they are linked to? For instance if Bank of Canada raises rates in June by 0.25%, would that trigger an increase in this rate to 1.25%?