Line 8590 - Bad debts

You can deduct an amount for a bad debt if:

• you had determined that an account receivable is a bad debt in the year; and
• you had already included the receivable in income.

Forms and publications

• Guide T4002, Business and Professional Income
• Form T2125, Statement of Business or Professional Activities
• Interpretation Bulletin IT-442, Bad Debts and Reserves for Doubtful Debts

Date modified:

2016-01-05