Jamie Golombek has written an interesting piece on a taxpayer who tried to claim an ABIL and was met with the usual CRA skepticism. The issue in dispute in the Tax Court appeal eventually resolved itself into whether a return filed electronically met the requirements of subsection 50(1) of the Income Tax Act (Canada) (the Court found that it did). I, however, found the case interesting for its illustration of the obstacles one must often negotiate to claim an ABIL. See Dhaliwal v R, 2012 TCC 84.
