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All About ABILS... and Other Losses - filmed in 2016

Individual Course Price: $175.00

Number of PD Hours: 3

Course Code: OL19Abils

Date: Now Available

Time: Now Available


AJAG Online



All About ABILs… and Other Losses

This three hour course mainly discusses Allowable Business Investment Losses (“ABILs”), one of the most heavily audited and litigated areas of tax. The seminar will guide you through the complex decision tree to determine when your client has an ABIL, will provide practical tips for surviving a CRA ABIL audit, and will examine recent developments in CRA ABIL interpretations and cases. The seminar will also discuss some of the more general traps that may arise when claiming a loss, such as the stop-loss rules under subsections 112(3) and 40(3.6) and suspended loss rule under subsection 40(3.4).


  • When do you have an ABIL?

  • Protecting your ABIL

  • Tips to survive a CRA audit

  • Recent developments in ABILs

  • Stop Loss Rules:

    • 112(3)

    • 40(3.6)

    • 40(3.4)


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In-Class locations:

Toronto - Temple Sinai. 210 Wilson Ave, North York, ON M5M 3B1

Oakville - Le Dome. 1173 North Service Road East. Oakville, L6H 1A7

Markham - Markham Event Centre. 95 Duffield Drive, Markham, L6G 0A8

How to Save Even More

For our accounting professional development programs:


SAVE $255 

when you register for our core package of 7 courses as opposed to buying each course individually

SAVE $440

when you register for our classic package of 11 courses as opposed to buying each course individually


SAVE $280

when you register for our flex package of 14 courses as opposed to buying each course individually


If your firm is purchasing more than 10 packages please contact Alison Winton for pricing 

(905) 881-9285 ext 102