CRA Webpage, “Excessive interest and financing expenses limitation rules,” 24 September 2024

Information required to be filed with return

Filing your information

You must report your information relating to the rules on the Schedule 130...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Form of filing EIFEL elections before election forms are available

Election forms

The CRA is preparing forms that will allow you to apply for...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Waiver of requirement for transferee to file an information return

Information return requirement waived

If you have received capacity in a joint...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Election may be useful where the taxpayer has no documentary support for IFE

Specified pre-regime loss election

If you are deducting a non-capital...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Election avoids inclusion in IFE of the RAIFE included in computing the FAPL

Election to forgo a foreign accrual property loss

If you have a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.