The current prescribed interest rate for unremitted income tax, EI and CPP contributions is 5 %, compounded daily. (ottawaemploymentlaw.com)
There is an exception to this, with regard to statutory deemed trusts for source deductions, such as Canada Pension Plan, Employment Insurance premiums and unremitted income tax (s 67 (3) BIA). (ablawg.ca)
Read his article, CRA's Super Priority Gains Strength: Federal Crown's deemed trust priority for unremitted GST / HST survives bankruptcy in Canada v. Callidus Capital Corporation, as published by Thomson Reuters» Corporate Tax Centre on Taxnet Pro ™ on August 28, 2017 (PDF) (mcinnescooper.com)