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