Klotz v. The Queen, 2004 DTC 2236, 2004 TCC 147, aff'd 2005 DTC 5279, 2005 FCA 158 -- text
Kruco Inc. v. R., 98 DTC 1568, [1998] 3 CTC 2319 (TCC) -- text
Archambault T.C.J.:
Abiola v. The Queen, 2013 DTC 1141 [at at 754], 2013 TCC 115 (Informal Procedure) -- text
Whitland Construction Co. v. The Queen, 99 DTC 33, [1999] 1 CTC 2172 (TCC) -- text
Teskey T.C.J.:
The Appellant appeals its reassessment of income tax for its taxation years 1991, 1992 and 1993.
Issue (L8/R5201/T0/BT0) test_marked_paragraph_end (1684) 1.024 0347_8034_8166
The sole issue is whether the Appellant in computing its income for its 1991 taxation year is entitled to deduct the amount of $1,701,375 as a bad or uncollectable debt under subparagraph 20( 1 )(p)(ii) of the Income Tax Act (the “Act”).
For this question, paragraph 20( 1 )(p) reads:
Consultants Pub Création Inc. v. Canada, 2008 DTC 6610, 2008 FCA 60, aff'g Massicotte v. The Queen, 2006 TCC 618 -- text
Hypercube Inc. v. The Queen, 2015 DTC 1135 [at at 859], 2015 TCC 65 (Informal Procedure) -- text
Sinnott v. The Queen, 2000 DTC 2459 (TCC) -- text
The TDL Group Co. v. The Queen, 2015 DTC 1098 [at at 567], 2015 TCC 60, rev'd supra. -- text
Goulet v. The Queen, 2009 DTC 1875, 2009 TCC 127 (Informal Procedure), aff'd 2011 DTC 5138 [at 6120], 2011 FCA 164 -- text
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