Understanding the proposed EIFEL rules

By Edmund Chow
Published: 05/23/2023
Photo credit: erhui1979/DigitalVision Vectors/Getty Images

Draft legislative proposals for the excessive interest and financing expenses limitation (EIFEL) rules were introduced in early 2022 to limit interest and other financial cost deductions in accordance with an entity’s taxable earnings in Canada.

Understanding the proposed EIFEL rules

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