Burkes v. The Queen, 2000 DTC 2576 (TCC) -- summary under Subparagraph 20(1)(p)(i)

The taxpayer withdrew as partner from a professional firm at the end of its 1992 fiscal year. In preferring (subject to an adjustment made by the Court) the taxpayer's method of computing a bad debt deduction from the income of the partnership for that period to that made by the two remaining partners, Rip T.C.J. noted that the two remaining partners did not give much thought or consideration to whether a debt was good, doubtful or bad and did not consider a debt to be bad if the client was still a client of the firm and was not yet bankrupt; whereas the taxpayer made a very conscious and deliberate attempt to determine which of the partnership's debts were good, doubtful or bad.