Bolz v. Farber (A.) & Partners Ltd., 2004 BCSC 1702

• Judge: Romilly, J.
• Court: Supreme Court of British Columbia (Canada)
• Case Date: December 08, 2004
• Jurisdiction: British Columbia
• Citations: 2004 BCSC 1702;[2004] B.C.T.C. 1702 (SC)

Bolz v. Farber & Partners Ltd., [2004] B.C.T.C. 1702 (SC)

MLB headnote and full text

Temp. Cite: [2005] B.C.T.C. TBEd. JA.027

In The Matter Of the Bankruptcy of Berthold also known as Bert Bolz of the City of North Vancouver in the Province of British Columbia (Summary Administration)

Berthold Bolz (applicant) v. A. Farber & Partners Ltd., Trustee (respondent)

(11-229582VA02; 2004 BCSC 1702)

Indexed As: Bolz v. Farber (A.) & Partners Ltd.

British Columbia Supreme Court

In Bankruptcy

Vancouver

Romilly, J.

December 21, 2004.

Summary:

This headnote contains no summary.

Bankruptcy - Topic 428.1

Property of bankrupt - Particular property - Disability tax credit refund - See paragraphs 27 to 32.

Bankruptcy - Topic 439.9

Property of bankrupt - Particular property - Pre-bankruptcy income tax refunds - See paragraphs 21 to 23.

Bankruptcy - Topic 440.2

Property of bankrupt - Particular property - Post-bankruptcy tax refunds (incl. child tax benefits) - See paragraphs 24 to 26.

Cases Noticed:

Henderson (Bankrupt), Re (2003), 345 A.R. 131; 2003 ABQB 877 (Registrar), refd to. [para. 9].

Wagner v. Diegel & Feick Inc. (1980), 117 D.L.R.(3d) 414 (Ont. S.C.), refd to. [para. 10].

Sihler, Re (1982), 43 C.B.R.(N.S.) 49 (Ont. S.C.), refd to. [para. 10].

Bouffard, Re (1989), 76 C.B.R.(N.S.) 318 (Ont. S.C.), affd. (1990), 78 C.B.R.(N.S.) 244 (Ont. H.C.), refd to. [para. 12].

Walker, Re (1982), 43 C.B.R.(N.S.) 319 (Ont. S.C.), refd to. [para. 12].

Goulet, Re (1977), 24 C.B.R.(N.S.) 222 (Ont. S.C.), refd to. [para. 12].

Peat Marwick Thorne Inc. v. Crowe et al. (1990), 97 N.S.R.(2d) 199; 258 A.P.R. 199; 70 D.L.R.(4th) 753 (T.D.), refd to. [para. 13].

Marzetti v. Marzetti (Bankrupt), [1994] 2 S.C.R. 765; 169 N.R. 161; 155 A.R. 340; 73 W.A.C. 340, consd. [para. 14].

Neufeld (Bankrupt), Re (1993), 144 A.R. 182; 22 C.B.R.(3d) 275 (Q.B. Bktcy. Registrar), refd to. [para. 16].

Sobieski (Bankrupt), Re (1997), 117 Man.R.(2d) 27; 45 C.B.R.(3d) 272 (Q.B. Bktcy. Registrar), affd. (1997), 122 Man.R.(2d) 78; 2 C.B.R.(4th) 70 (Q.B.), refd to. [para. 17].

Nixon (Bankrupt), Re (2001), 206 Sask.R. 200; 25 C.B.R.(4th) 74 (Q.B. Registrar), refd to. [para. 19].

Authors and Works Noticed:

Houlden, Lloyd W., and Morawetz, Geoffrey B., The 2005 Annotated Bankruptcy and Insolvency Act (2004), p. 1303 [para. 11].

Counsel:

Andrew Davis, for the applicant;

Judy A. Scott, for the respondent.

This application was heard on December 8, 2004, before Romilly, J., of the British Columbia Supreme Court, in Bankruptcy, who delivered the following decision on December 21, 2004.

Please note: The following judgment has not been edited.