Frankovic, "Taxing Times: Foreclosures, Default Sales, Debt Forgiveness, Doubtful and Bad Debts", 1991 Canadian Tax Journal, p. 889.

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Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(i)

Summary Under

Tax Topics - Income Tax Act - Section 80 - Subsection 80(1)

Summary Under

Tax Topics - Income Tax Act - Section 80 - Subsection 80(5)

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