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Partnerships With Members That Are Subject To The Eifel Rules Must Also Complete A Schedule 130 As Part Of Their Annual T5013 Filings And Provide Certain Eifelrelated Information On The T5013 Slips Issued To Partners.

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These Rules Generally Limit The Amount Of Net Interest And Financing Expenses That May Be Deducted By Affected Corporations And Trusts.

Canadian taxpayers have navigated the new excessive interest and finance expense limitation eifel legislation for over a year, Learn more about website traffic, market share, and more. Partnerships with members that are subject to the eifel rules must also complete a schedule 130 as part of their annual t5013 filings and provide certain eifelrelated information on the t5013 slips issued to partners.

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On 28 May 2024, Amended Bill C59, Fall Economic Statement Implementation Act, 2023, Received Third Reading In The House Of Commons And Became Substantively Enacted For Canadian Financial Reporting Purposes.

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