Line 8590 – Bad debts

You can deduct an amount for a bad debt if you meet the following conditions:

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

For more information, go to Interpretation Bulletin IT-442R, Bad Debts and Reserves for Doubtful Debts.

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: