TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

EIFEL RULES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2024-04-25

English

Subject field(s)
  • Taxation
CONT

In general terms, the EIFEL rules limit the amount of net interest and financing expenses (being the taxpayer's interest and financing expenses net of its interest and financing revenues) that may be deducted in computing a taxpayer's income to no more than a fixed ratio of earnings before interest, taxes, depreciation and amortisation ("EBITDA").

French

Domaine(s)
  • Fiscalité
CONT

En règle générale, les règles de RDEIF limitent le montant de dépenses d’intérêts et de financement nettes (étant les dépenses d’intérêts et de financement du contribuable réduites par ses revenus d’intérêts et de financement) qui peuvent être déduites dans le calcul de son revenu à pas plus qu’un ratio fixe de bénéfice avant intérêts, impôts et dotations aux amortissements (BAIIDA).

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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