Examining the Course of EIFEL (Microlearning On-Demand - CPA PRO)
Overview
This course features concise, easy-to-understand modules that provide a comprehensive overview of the scope of the Excessive Interest and Financing Expenses Limitation (EIFEL) rules.
Access expires 180 days from purchase date |
Applicable for
Learning Objectives
By the end of this course, participants should be able to:
- define the concepts of base erosion and profit shifting
- differentiate between the two methods of computing the deductibility limit
- identify the taxpayers directly and indirectly affected by the EIFEL rules
- determine which taxpayers are exempted from the EIFEL rules
Content
- an overview of the EIFEL rules
- the policy rationale for the EIFEL rules
- a discussion in the taxpayers impacted by the EIFEL rules
- an overview of the taxpayers exempted from the EIFEL rules (referred to as “excluded entities” in the EIFEL rules)
Course Content Created: March 2025
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Tony ZhangAbout This Product
CPA PRO Microlearning On-Demand courses offer content in concise, easily digestible modules designed for immediate application. These courses may include interactive learning activities to enhance the educational experience, and course materials are also included where applicable. These titles consist of CPA PRO recordings of live seminars or exclusive content developed specifically for the e-learning audience, typically ranging from 20 to 30 minutes in duration.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
- 0.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 1
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
Examining the Course of EIFEL (Microlearning On-Demand - CPA PRO)
- 0.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 1
- Credits
Overview
This course features concise, easy-to-understand modules that provide a comprehensive overview of the scope of the Excessive Interest and Financing Expenses Limitation (EIFEL) rules.
Access expires 180 days from purchase date |
Applicable for
Learning Objectives
By the end of this course, participants should be able to:
- define the concepts of base erosion and profit shifting
- differentiate between the two methods of computing the deductibility limit
- identify the taxpayers directly and indirectly affected by the EIFEL rules
- determine which taxpayers are exempted from the EIFEL rules
Content
- an overview of the EIFEL rules
- the policy rationale for the EIFEL rules
- a discussion in the taxpayers impacted by the EIFEL rules
- an overview of the taxpayers exempted from the EIFEL rules (referred to as “excluded entities” in the EIFEL rules)
Course Content Created: March 2025
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Tony ZhangAbout This Product
CPA PRO Microlearning On-Demand courses offer content in concise, easily digestible modules designed for immediate application. These courses may include interactive learning activities to enhance the educational experience, and course materials are also included where applicable. These titles consist of CPA PRO recordings of live seminars or exclusive content developed specifically for the e-learning audience, typically ranging from 20 to 30 minutes in duration.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.