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When is a debt bad or doubtful in terms of the Income Tax Act?
Bad debt deductions and doubtful debt allowances provide relief to taxpayers who would be subject to income tax on amounts accrued to them which may never be received. No definition of a bad or doubtful debt is provided in the Income Tax Act. This dissertation considered current legislation, histori...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2019
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