XML 115 R94.htm IDEA: XBRL DOCUMENT v3.22.4

Finance Lease Receivable - Summary of Reconciliation of Finance Lease (Detail) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Detailed Information About Reconciliation Of Finance Lease [Abstract]
Balance, January 1	$ 103,358	$ 64,274
Acquisition (Note 7)	110,097	0
Additions	86,602	40,154
Interest income	14,801	5,417
Billings and payments	(33,740)	(6,597)
Currency translation effects	13,386	110
Balance, December 31	$ 294,504	$ 103,358

X

- Definition

Acquistions to finance lease receivables.

+ References

No definition available.

+ Details

Name:	efxt_AcquistionsToFinanceLeaseReceivables
Namespace Prefix:	efxt_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Additions to finance lease receivables .

+ References

No definition available.

+ Details

Name:	efxt_AdditionsToFinanceLeaseReceivables
Namespace Prefix:	efxt_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Currency translation effects related to finance lease receivable .

+ References

No definition available.

+ Details

Name:	efxt_CurrencyTranslationEffectsRelatedToFinanceLeaseReceivable
Namespace Prefix:	efxt_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Detailed information about reconciliation of finance lease .

+ References

No definition available.

+ Details

Name:	efxt_DetailedInformationAboutReconciliationOfFinanceLeaseAbstract
Namespace Prefix:	efxt_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of finance income on the net investment in the finance lease. [Refer: Finance income; Net investment in finance lease]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2022-03-24
-Paragraph 90
-Subparagraph a
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_90_a_ii&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_FinanceIncomeOnNetInvestmentInFinanceLease
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The increase (decrease) in the net investment in finance lease. [Refer: Net investment in finance lease]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2022-03-24
-Paragraph 93
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_93&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_IncreaseDecreaseInNetInvestmentInFinanceLease
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The gross investment in the finance lease discounted at the interest rate implicit in the lease. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Gross investment in the finance lease is the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Interest rate implicit in the lease is the rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal to the sum of (i) the fair value of the underlying asset and (ii) the initial direct costs of the lessor.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2022-03-24
-Paragraph 94
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_94&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_NetInvestmentInFinanceLease
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant