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I've made sales to my customer but i couldn't collect the payment so i made it as a bad debt. Now i'm preparing GS/HST return to CRA.

I'm sure i do not need to report the written off tax amount to CRA (in Line103). But i'm not sure about the written off sales amount.

Question: Should i report it as sales (in Line101) or not?

Thanks.

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If you have already written off the debt during the HST reporting period, and your records reflect that, then I think (call the CRA helpline if you want an official answer) you don't report the revenue during that period on line 101.

If you later are able to recover some or all of the owed money then you would include that amount in line 101, and make the HST/GST adjustment in line 104 rather than including it in line 103.

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