Statute
Section 22 — Bankruptcy and Insolvency Act: Duties regarding returns
Text of the provision Official document
The trustee is not liable to make any return that the bankrupt was required to make more than one year prior to the commencement of the calendar year, or the fiscal year of the bankrupt where that is different from the calendar year, in which he became a bankrupt.
Official source: laws-lois.justice.gc.ca
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