Section 40 — Bankruptcy and Insolvency Act: Disposal of unrealizable property

Any property of a bankrupt that is listed in the statement of affairs referred to in paragraph 158(d) or otherwise disclosed to the trustee before the bankrupt’s discharge and that is found incapable of realization must be returned to the bankrupt before the trustee’s application for discharge, but if inspectors have been appointed, the trustee may do so only with their permission. Where a trustee is unable to dispose of any property as provided in this section, the court may make such order as it may consider necessary.