Tax implication of 'due to shareholder account' upon dissolution

Landscaping company stopped operations in 2016. They have a loan to BDC. Two shareholders periodically transfer cash from personal accounts to corporate bank account and then corporation pays off a portion of the loan. Loan balance is decreasing. However, 'due to shareholders account' is increasing. Soon corporation will pay off the loan completely and shareholders will want to dissolve it. Will there be any adverse tax consequences due to 'due to shareholders account' upon dissolution. Shareholders equity is minimal and there is a retained deficit. Shareholders didn't charge interest on the loan to corporation. 

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To make a long story short, it sounds as if it will up as an ABIL for the shareholders, no adverse tax consequences. 

Make sure the clients keep all of their records since CRA will generally want supporting documentation for such claims.

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