Canada’s EIFEL Rules in Practice

Elie Roth and Ryan Wolfe have co-authored an article titled “Canada’s EIFEL Rules in Practice” for Financier Worldwide magazine. The article considers how the excessive interest and financing expense limitation rules impact Canadian businesses, covering the applicable rules, the reasons for their implementation, and the types of businesses to which they apply. The authors also discuss exceptions to the rules and provide practical considerations for businesses.

Read the article on the Financier Worldwide website (for subscribers only).