Returns and return schedules · Schedule 130 · s.18.2

S130

EIFEL — interest and financing expenses limitation — federal.

The regime with the most moving parts and the least settled practice. This is the file that shows capacity continuity was tracked by vintage as it arose, rather than reconstructed at filing.

Purchase · S130 · $399 What is inside
Filing
Returns and return schedules
Québec
No equivalent form — federal only, stated on the cover tab
Format
Macro-free .xlsx · Excel 2019 or later · no add-in
Version
1.0 · legislation as at 2026-02-15

Live — click a tab

S130-2025-v1.0.xlsxExcel · macro-free · no external linksv1.0 · federal only
Preparer inputFormula, lockedFrom another tabPart 4 — excess capacity and cumulative unused excess capacity
RowContinuityAmountS130 line
4Excess capacity for the year464,784L700
5Cumulative unused excess capacity
6Opening — 2023 vintage312,000L712
7Opening — 2024 vintage188,400L714
8Added — 2025 vintage464,784L716
9Transferred to eligible group corporation(150,000)L720
10Expired — beyond the three-year window0L726
11Closing cumulative unused excess capacity815,184L730
OKCumulative unused excess capacity rolls forward on a three-year window.

Illustrative figures, printed from the shipped file. Showing Part 4 — excess capacity and cumulative unused excess capacity

01

What is inside, tab by tab

The limitation line-numbered to Schedule 130: adjusted taxable income, IFE and IFR classification, excess-capacity continuity by vintage, and the restricted IFE carryforward.

01

Cover

S130 — scope, version and exclusions

Scope, exclusions, the provisions implemented and the changelog — read before a figure is entered, and the one place the workbook states what it does not cover.

02

Part 2 — ATI

Part 2 — adjusted taxable income derivation

The limitation line-numbered to Schedule 130: adjusted taxable income, IFE and IFR classification, excess-capacity continuity by vintage, and the restricted IFE carryforward.

03

Part 4 — capacity

Part 4 — excess capacity and cumulative unused excess capacity

A federal computation. The cover tab states the Québec position rather than assuming one — no separate Revenu Québec form is filed for it.

04

Checks

Control checks — S130

Each diagnostic and what it tests, reading OK or CHECK, with a single master cell. A file that does not read OK is not a file that ships.

02

Federal only, and why

A federal computation. The cover tab states the Québec position rather than assuming one — no separate Revenu Québec form is filed for it.

No equivalent form exists

Revenu Québec publishes no counterpart to S130. The workbook is federal only, and its cover tab states that rather than leaving it to inference.

Scope is stated, not implied

The cover tab names the provisions implemented and what the release deliberately leaves out, so the boundary of the file is visible before it is relied on.

One file, one filing

Nothing on a Québec tab, nothing to reconcile, and no second workbook to keep in step with this one.

03

Price, licence and what stands behind it

One workbook, purchased on its own — there are no bundles. Every tier is perpetual, with unlimited users and files inside its scope. Finished client deliverables produced with it belong to the purchaser.

In-house

$399

A single entity and its corporate group. The price above, purchased outright.

Practice

On request

One firm preparing work for its clients, unlimited engagements. Quoted on the size of the practice.

Enterprise

On request

A group in which more than one firm requires access to the same workbook.

Purchase · S130 · $399 Sample PDF

Instant download at checkout. Prices in Canadian dollars, per workbook, one tax year.

The part that is contractual

Where a formula does not compute what the legislation it cites requires, TaxWorkBooks corrects it, issues the corrected file at no charge to every purchaser of that tax year, and refunds the purchase on request.

A limited accuracy warranty written into the Terms of Use. It covers the arithmetic against the provisions this workbook cites — not judgment calls, elections or filing positions, which remain the practitioner’s.