Supreme Court

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IN THE SUPREME COURT OF NOVA SCOTIA

IN BANKRUPTCY AND INSOLVENCY

Citation: Brannen (Re), 2007 NSSC 349

 

Date: November 28, 2007

           Docket: B 30228

Registry: Halifax

 

 

District of Nova Scotia

Division No. 4 - Yarmouth

Court No. B 30228

Estate No. 51-917041

 

IN THE MATTER OF THE BANKRUPTCY OF

KEMPTON TRENT BRANNEN

 

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LIBRARY  HEADING

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Registrar:              Richard W. Cregan, Q.C.                            

 

Heard:                  November 23, 2007                                                       

 

Written Decision: November 28, 2007

 

Subject:                Discharge of bankrupt.

 

Summary:             The bankrupt, a fisher, had made an assignment in bankruptcy in 1992.  A substantial portion of his debts was income tax.  Later he engaged with other fishers in a conspiracy to deal in illegal lobsters. 

 


The Canada Revenue Agency made a substantial assessment against him for income tax on the earnings from this activity.  This followed with his current bankruptcy.  His Trustee recommended that his discharge be suspended for three months, the usual time for second bankrupts.  CRA and the Superintendent’s office recommended that his discharge be suspended up to two years during which he would file monthly statements, pay surplus income and comply with the requirements of the Income Tax Act, all in the interest of his rehabilitation.  He undertook to make sure his employer would make appropriate deductions for income tax from his pay.

 

Issue:          Whether his undertaking would be sufficient to assure his rehabilitation.

 

Result:                  The court was satisfied that it was and granted his discharge suspended for three months.

 

 

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