The bankrupt, a real estate agent, applied for a discharge from bankruptcy.
He had failed to file income tax and GST/HST returns for over ten years, resulting in a tax debt exceeding $200,000, which constituted over 75% of his unsecured claims.
The Canada Revenue Agency opposed an absolute discharge under section 172.1 of the Bankruptcy and Insolvency Act.
The court refused an absolute discharge but granted a conditional discharge, requiring the bankrupt to pay $22,860 (representing 10% of the principal tax debt) to the trustee and to comply with ongoing tax filing and installment obligations.
