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- W2247134609 abstract "For more than 25 years, Canadian taxpayers have been appealing reassessments of allowable business investment loss (ABIL) deductions. The ABIL is considered to be one of the most widely contested and frequently litigated areas in tax law, and one infused with uncertainty. Taxpayers' appeals fail almost twice as often as they succeed. In 2001, some light was shed when the Tax Court of Canada issued its decision in the Gamus case. Referring to the number of complex technical provisions that come into play when taxpayers claim an ABIL, Bowman J identified four elements that must converge if the appellant is to succeed. The purpose of this article is to present the results of the authors' review of the 240 reported court cases that comprise Canada's jurisprudence on ABILs in the context of the four essential elements. For each of these four elements, a further checklist of questions is provided to assist taxpayers and their advisers in preparing an ABIL case, along with a discussion of many of the relevant cases. An appendix to the article offers two additional tools: a table summarizing the cases by issue as well as by outcome, and a flowchart mapping the sequence of questions that, depending on the specific fact situation, may need to be answered when responding to an ABIL challenge. While there is no magic bullet or scientific formula that will guarantee taxpayers success, it is hoped that this article will be useful to taxpayers and their advisers in reducing the uncertainty in this complex area of tax litigation." @default.
- W2247134609 created "2016-06-24" @default.
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- W2247134609 date "2011-05-16" @default.
- W2247134609 modified "2023-09-27" @default.
- W2247134609 title "Substantiating an ABIL Deduction: An Analysis of the Key Elements" @default.
- W2247134609 hasPublicationYear "2011" @default.
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