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Interest deductibility for tax purposes

Developed for the In-Depth Tax Program, this course is for tax and general practitioners who wish to better understand the basic circumstances in which interest is deductible and how to better research interest deductibility.

Are you a practitioner who would like a better understanding the interest deductibility rules for tax purposes? If so, this course is for you.

The material in this course reflects legislative changes as of May 31, 2021.

  • identifying and analyzing key parameters (who, what, when, under what conditions and how much) to determine the deductibility of interest expense in directed fact scenarios
  • listing the criteria that must apply for interest to be deductible by examining p.20(1)(c), Folio S3-F6-C1 and other secondary research sources in directed fact scenarios

  • professional accountants who require an in-depth understanding of interest deductibility for tax purposes
  • tax practitioners who require a refresher of interest deductibility for tax purposes

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