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The Government of Canada’s terminology and linguistic data bank.
EXCESSIVE INTEREST FINANCING EXPENSES LIMITATION RULES [1 record]
Record 1 - internal organization data 2024-04-25
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- excessive interest and financing expenses limitation rules
1, record 1, English, excessive%20interest%20and%20financing%20expenses%20limitation%20rules
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- EIFEL rules 2, record 1, English, EIFEL%20rules
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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"). 3, record 1, English, - excessive%20interest%20and%20financing%20expenses%20limitation%20rules
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- règles de restriction des dépenses excessives d'intérêts et de financement
1, record 1, French, r%C3%A8gles%20de%20restriction%20des%20d%C3%A9penses%20excessives%20d%27int%C3%A9r%C3%AAts%20et%20de%20financement
correct, plural feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- règles de RDEIF 2, record 1, French, r%C3%A8gles%20de%20RDEIF
correct, plural feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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). 3, record 1, French, - r%C3%A8gles%20de%20restriction%20des%20d%C3%A9penses%20excessives%20d%27int%C3%A9r%C3%AAts%20et%20de%20financement
Record 1, Spanish
Record 1, Textual support, Spanish
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