Understanding the debt deduction creation rules (DDCR)

Learn the debt deduction creation rules (DDCR) for certain related party financing arrangements.

Learn the types of arrangements where the debt deduction creation rules (DDCR) apply to an entity.

When to apply the Type 1: Acquisition case under the DDCR.

When to apply the Type 2: Payment or distribution case under the DDCR.

See how the DDCR anti-avoidance rule applies to debt deductions.

Check concepts and terms, including associate pairs and modified definitions, when applying the DDCR.

See how to report on the debt deduction creation rules (DDCR) using an IDS or RTP.