On June 10, 2010, in Greenfield Mining Services Inc. v. Quebec Revenue Agency, the Court of Quebec (the Court), per the Honourable Jo Ann Zaor, determined that the plaintiff, Greenfield Mining Services Inc. (“Greenfield”), was entitled to a deduction under section 444 of the Quebec Sales Tax Act (“QSTA”) following the write-off of a bad debt in its books of account.
Source: stikeman.com