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Bad debt in current reporting period - impact on hst return

I wrote off bad debt after taking necessary procedures to recover.

HST guide - RC4022 (General Information for GST/HST Registrant) - pdf
Page 80 – Line 107 - Adjustments

I read For example, you can claim the amount of any GST/HST on bad debts you write off if you have previously accounted for the full amount of the GST/HST on the supplies that resulted in those debts, and you have remitted any net tax owing.

However, bad debt is in “current reporting period” not previous.

  1. Does HST from bad debt get subtracted from line 103 or added to line 107? - net effect is the same.

  2. Also, I would like to clarify sales for reporting purposes.

e.g. A business has two sales

$200.00 + HST ($26.00)
$100.00 + HST ($13.00) – bad debt

On line 101 is $300.00 reported? or $200.00 reported net of bad debt.

Currently, my thinking:

Line 101 $300.00 ($200.00 + $100.00)

Line 103 $26.00 ($26.00 + $13.00 -$13.00*) *bad debt HST

My thought is 101 includes all sales, even those connected to bad debt because sales on line 101 must be consistent with sales on the income tax return.
On the income tax return, bad debt is in the expense portion of the return & sales include the ones connected to bad debt.

If anyone can provide some clarification and references that would be great & highly appreciated.

I was able to find information regarding HST on bad debt:
-from previous period goes on line 107
-from current period line 103