Section 231

Subsection 231(1) - Bad Debt — Deduction From Net Tax

Cases

North Shore Power Group Inc. v. Canada, 2018 FCA 9

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(2) no sum is credited to the purchaser if no sum is placed at its disposal 394

See Also

North Shore Power Group Inc. v. The Queen, 2017 TCC 1

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) HST imposed on a customer through the issuance to it of a credit note by an insolvent supplier 284
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(9) "deposit" for work being performed was not a deposit 159

Vivaconcept International Inc. v. The Queen, 2013 TCC 336

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Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) 23 month delay acceptable 192

Ministic Air Ltd. v. The Queen, 2008 TCC 296

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McCool v. The Queen, 2005 TCC 357 (Informal Procedure)

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Administrative Policy

P-084R "Forgiven Debts Considered Bad Debts" 8 March 1999

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Tax Topics - Excise Tax Act - Section 232 - Subsection 232(2) 48

B-042 "Refund, Adjustment or Credit of GST"

Policy Statement P-029R "Bad Debts Reduction when Accounts Receivable are Bought or Taken Back"

GST Policy Statement P-029, dated September 4, 1992 "Assignment of Accounts Receivable"

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Articles

Subsection 232(1.1)

Administrative Policy

18 September 2017 Interpretation 176502

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(2) credit can be generated by issuing credit note to bankrupt customer 154