Gaudette v. The Queen (2018 TCC 208) Category: Case Law (Tax Cases) October 30, 2018 Gaudette v. The Queen [NOTE: TRANSLATED USING GOOGLE, MAY NOT BE FULLY ACCURATE] Database – Court (s) Judgments of the Tax Court of Canada Read More ITA Sections: 38, 38(c), 39, 39(1)(c), 40, 40(2)(g)(ii), 50, 50(1) Topics: Allowable business investment loss (ABIL), Bad Debt Loss
Income Tax Folio S4-F8-C1, Business Investment Losses Category: CRA Income Tax Folio February 17, 2017 Series 4: Businesses Folio 8: Losses Chapter 1: Business Investment Losses Summary A taxpayer’s business investment loss is basically a capital loss from a disposition of Read More ITA Sections: 110.6, 111(1)(a), 111(1)(b), 111(8), 125(7), 129(4), 164(6), 248(1), 3(b), 3(d), 38(c), 39(1)(c), 39(10), 39(12), 39(9), 40(2)(g)(ii), 50(1.1), 50(1), 84(9), 89(1) Topics: Business Investment Losses
Byram v. Canada, 1999 FCA Category: Case Law (Tax Cases) January 25, 1991 Date:19990125 Docket: A-684-94 CORAM: STONE J.A. McDONALD J.A. SEXTON J.A. BETWEEN: HER MAJESTY THE QUEEN Appellant -and- EDWIN Read More ITA Sections: 40, 40(2), 40(2)(g)(ii), 50, 50(1) Topics: Bad Debt Loss