Précis: This is a decision of the Federal Court of Appeal on appeal from a Tax Court decision blogged earlier on this site. The Tax Court Judge found that Ms. Fisher failed to establish that a debt owing to her was uncollectible by the end of 2004. The decision, which was rendered from the bench, found that the Tax Court Judge did not err in concluding that the taxpayer failed to establish the debt in question was bad.
Fisher v. R. - FCA: Taxpayer failed to establish debt was bad - appeal dismissedREAD MORE »