IN THE SUPREME COURT OF NOVA SCOTIA
IN BANKRUPTCY AND INSOLVENCY
Citation: Fretz (Re), 2011 NSSC 467
Date: December 21, 2011
Docket: B 34356
Registry: Halifax
District of Nova Scotia
Division No. 01 - Halifax
Court No. 34356
Estate No. 51-1307118
In the Matter of the Bankruptcy of Marie Anna Fretz
IN THE SUPREME COURT OF NOVA SCOTIA
IN BANKRUPTCY AND INSOLVENCY
Date: December 21, 2011
Docket: B 34357
Registry: Halifax
District of Nova Scotia
Division No. 01 - Halifax
Court No. 34357
Estate No. 51-1307119
In the Matter of the Bankruptcy of Randall Arthur Fretz
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LIBRARY HEADING
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Registrar: Richard W. Cregan, Q.C.
Heard: October 28, 2011
Written Decision: December 21, 2011
Subject: The discharge of the bankrupts was opposed by the Canada Revenue Agency (CRA).
Issue: Their indebtedness to CRA brought them under the special provision of Section 172.1 of the Bankruptcy and Insolvency Act. Their income tax for four years had been reassessed. There were allegations of improprieties on their part by which CRA effected their reassessment after three years.
At the discharge hearing CRA took the position that the reassessment was conclusive evidence of improprieties on their part. It offered no other evidence.
Result: This position was rejected. The evidence of the bankrupts as to the factors to be considered in discharge hearings was accepted and the court refused to draw any inferences of impropriety from the reassessments.
To comply with Section 172.1 they were discharged conditional upon making nominal payments to their respective estates.
THIS INFORMATION SHEET DOES NOT FORM PART OF THE COURT’S DECISION.
QUOTES MUST BE FROM THE DECISION, NOT THIS LIBRARY SHEET .