The bankrupt, Charles Rotenberg, applied for a discharge from his third bankruptcy, which was opposed by the trustee and the Attorney General of Canada (Canada Revenue Agency).
The court refused an adjournment request by the bankrupt, noting the long history of the matter and previous adjournments.
The court reviewed the bankrupt's history of multiple bankruptcies, consistent failure to file tax returns and pay income tax, and lack of cooperation with the trustee.
Despite counsel's argument for a conditional discharge, the court found the bankrupt lacked insight and a concrete plan to address his financial situation, and his recent actions were "too little too late." The discharge was refused on grounds including previous bankruptcies, failure to perform duties under the Bankruptcy and Insolvency Act, failure to comply with surplus income requirements, and assets not equaling fifty cents on the dollar of unsecured liabilities.
Leave was granted to re-apply in 48 months, conditional on full tax compliance.