Office of the superintendent of bankruptcy Canada | Bureau du surintendant des faillites Canada
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Resources for Trustees
Position Papers and Explanatory Notes

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2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2004 | 2002


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Banking Practices

Monthly Trust Account Reconciliation
July 23, 2010

Use of Image-Based Cheques
September 15, 2008


Debts under Section 178 of the BIA

Recovering a Section 178 Debt
July 23, 2010

Collection practices: Debt alleged to fall under BIA s. 178(1)(e)
December 4, 2008


Legislative Amendments

Transitional Provisions — Explanatory Note
November 6, 2009


Levy

Super Priority Wage and Pension Claims under s. 81.3 – s. 81.6 of the Bankruptcy and Insolvency Act (BIA) and the Superintendent’s Levy
July 11, 2011


Mediation

Mediation under Section 170.1 of the BIA
July 27, 2011


OSB Practices

Determination of the Date of Bankruptcy Following the Filing of Assignment Documents
July 2002


Proposals

Deemed Annulments of Consumer Proposals and the Treatment of Moneys Available for Distribution
May 11, 2004

Remedying a Default of a Division I Proposal under Section 62.1 of the BIA
June 10, 2010


Receivers

Non-Trustee Receivers
May 20, 2010


Surplus Income

Treatment of Income Tax Act Income Exemption in the Determination of Surplus Income: Board and Lodging at Remote or Special Work Sites
January 2008


Tax Credits, Benefits, Rebates and Other Similar Payments

Treatment of the Manitoba Public Insurance Rebate under the Bankruptcy and insolvency Act
May 20, 2011

Ontario Senior Homeowners’ Property Tax Grant
August 23, 2010

Treatment of the British Columbia Harmonized Sales Tax Credit under the Bankruptcy and Insolvency Act
June 29, 2010

Treatment of the Ontario Sales Tax Credit under the Bankruptcy and Insolvency Act
June 29, 2010

Treatment of the Ontario Sales Tax Transition Benefit under the Bankruptcy and Insolvency Act
June 7, 2010

Disability Tax Credit
May 18, 2010

GST Credit Payments in Bankruptcy
July 23, 2009

Working Income Tax Benefits
June 26, 2009

Newfoundland and Labrador Senior's Benefit
December 22, 2008

British Columbia Low Income Climate Action Tax (BCLICATC)
October 10, 2008

British Columbia’s Climate Action Dividends
February 2008

Ontario Home Electricity Rebates
May 14, 2007

Universal Child Care Benefits
May 14, 2007

Quebec Pay Equity Payments
December 12, 2006

Indian Residential School Settlement Payments
December 7, 2006

Federal Energy Rebates
March 31, 2006

Alberta Resource Rebates
March 31, 2006


Trustee Practices

Referral Agreements between Trustees and a Third Party
March 31, 2006




Search by date:

2011

Mediation under Section 170.1 of the BIA
July 27, 2011

Super Priority Wage and Pension Claims under s. 81.3 – s. 81.6 of the Bankruptcy and Insolvency Act (BIA) and the Superintendent’s Levy
July 11, 2011

Treatment of the Manitoba Public Insurance Rebate under the Bankruptcy and insolvency Act
May 20, 2011


2010

Ontario Senior Homeowners’ Property Tax Grant
August 23, 2010

Recovering a Section 178 Debt
July 23, 2010

Monthly Trust Account Reconciliation
July 23, 2010

Treatment of the British Columbia Harmonized Sales Tax Credit under the Bankruptcy and Insolvency Act
June 29, 2010

Treatment of the Ontario Sales Tax Credit under the Bankruptcy and Insolvency Act
June 29, 2010

Remedying a Default of a Division I Proposal under Section 62.1 of the BIA
June 10, 2010

Treatment of the Ontario Sales Tax Transition Benefit under the Bankruptcy and Insolvency Act
June 7, 2010

Non-Trustee Receivers
May 20, 2010

Disability Tax Credit
May 18, 2010


2009

Transitional Provisions — Explanatory Note
November 6, 2009

GST Credit Payments in Bankruptcy
July 23, 2009

Working Income Tax Benefits
June 26, 2009


2008

Newfoundland and Labrador Senior's Benefit
December 22, 2008

Collection practices: Debt alleged to fall under BIA s. 178(1)(e)
December 4, 2008

British Columbia Low Income Climate Action Tax (BCLICATC)
October 10, 2008

Use of Image-Based Cheques
September 15, 2008

British Columbia’s Climate Action Dividends
February 2008

Treatment of Income Tax Act Income Exemption in the Determination of Surplus Income: Board and Lodging at Remote or Special Work Sites
January 2008


2007

Universal Child Care Benefits
May 14, 2007

Ontario Home Electricity Rebates
May 14, 2007


2006

Quebec Pay Equity Payments
December 12, 2006

Indian Residential School Settlement Payments
December 7, 2006

Referral Agreements between Trustees and a Third Party
March 31, 2006

Alberta Resource Rebates
March 31, 2006

Federal Energy Rebates
March 31, 2006


2004

Deemed Annulments of Consumer Proposals and the Treatment of Moneys Available for Distribution
May 11, 2004


2002

Determination of the Date of Bankruptcy Following the Filing of Assignment Documents
July 2002