{"id":"interest-deductibility-limits","slug":"interest-deductibility-limits","title":"Interest deductibility limits","chapter":6,"section":"6.x","section_title":"Additional investments - A more efficient government","heading":null,"in_cost_table":true,"capital":false,"fiscal":{"unit":"CAD millions","basis":"accrual, incremental impact on budgetary balance (expense or forgone revenue)","years":["2026-27","2027-28","2028-29","2029-30","2030-31"],"gross":[235.0,80.0,80.0,80.0,80.0],"gross_total":555.0,"flags":[null,null,null,null,null],"adjustments":[],"net":[235.0,80.0,80.0,80.0,80.0],"net_total":555.0,"table":{"pdf_page":329,"printed_page":311}},"description":"This measure proposes to expand the exceptions to the excessive interest and financing expenses limitation rules for purpose-built rental housing and regulated energy utility businesses to cover indirect funding within an affiliated group and by broadening the scope of a regulated energy utility business to incorporate prices set by Crown corporations and through government-operated markets.","commitments":[],"amounts_in_text":[],"source":{"pdf_page":329,"printed_page":311,"chapter_url":"https://budget.canada.ca/2026/report-rapport/chap6-en.html"},"money_type":"tax","involves_loans":false,"lenses":["housing","investment","energy"],"url":"https://budget2026.warreandvavasour.com/measures/interest-deductibility-limits/","chapter_title":"A more efficient government"}