This webinar will provide an introduction to the excessive interest and financing expenses (EIFEL) rules that were originally announced in Budget 2021 and is a regime that is intended to be consistent with the recommendations under Action 4 of the Base Erosion and Profit Shifting Project report.

The application of the EIFEL rules provide a limit on the deduction of net interest and financing expenses in the computation of taxable income. This session will include a discussion on the taxpayers that may be impacted by the EIFEL rules, how the EIFEL rules are applied and the potential relieving measures available.

Featured Speaker

Jessica Yeung, CPA, CA
Senior Manager, International Tax, Deloitte

Jessica Yeung has more than 11 years of experience serving Canadian and foreign based multi-national clients. As a part of the Toronto International Tax practice she has a focus on both inbound and outbound services including cross-border financing and repatriation, mergers and acquisitions and holding company structures.

Jessica has a background in Canadian corporate tax and she has supervised the provision of corporate clients including the preparation and audit of income tax provisions, the preparation and review of corporate income returns and consulting on the implementation of tax planning structures.

Event Information

Date: Tuesday, May 7, 2024

Time: 7:00 pm – 8:00 pm ET (registration starts at 6:45 pm)

Session Format: Online Webinar

Language: English

CPD credit: 1 hour

Cost: Member: $5.00, Non-member: $15.00

Registration Deadline: May 6, 2024 at 5:00 pm ET

Once registered, you will receive an email confirmation with webinar details. 

Active participation is mandatory for receiving the CPD certificate, including answering all poll questions. 

Please use the same name when registering on and joining the Zoom meeting. 

Course Curriculum

No curriculum found !