The Bank of Canada rate that is quoted in the press is actually the target overnight rate.
The Bank of Canada takes deposits from and lends money to financial institutions on a one-day basis.
Capital personal property includes movable capital property, such as office furniture, computers, photocopiers, movable machinery and equipment, and free-standing appliances.
Built-in appliances are fixtures, and are usually considered part of capital real property.
The rate that the Bank of Canada pays to financial institutions for funds on deposit is 1/4% lower than the target overnight rate, and the rate it charges to financial institutions is 1/4% higher than the target overnight rate.
When the financial institutions borrow and lend funds on a one-day basis among themselves, this is done at the overnight rate.
Canada Revenue Agency, formerly Canada Customs and Revenue Agency, and formerly Revenue Canada Taxation.