The 2005/2007 amendments to the BIA added new discharge rules where substantial amounts of personal income tax debt are owed. A bankrupt cannot obtain an automatic discharge if the bankrupt has
$200,000 or more of personal income tax debt and if the personal income tax debt represents 75 percent or more of the bankrupt’s total unsecured proven claims.66The application for the discharge cannot be brought before the expiry of nine months after the date of bankruptcy in the case of a first-time bankrupt if no surplus income payments have been required. If surplus income payments have been required in respect of a first time bankrupt, the application cannot be brought before the expiry of twenty-one months from the date of bankruptcy. If the bankrupt has been bankrupt one time before, the application cannot be brought until the expiry of twenty-four months from the date of bankruptcy if no surplus income payments have been required. In any other case, the application cannot be brought until the expiry of thirty-six months from the date of bankruptcy.
On the hearing of the application, the court is not permitted to order an absolute discharge. The court is directed to make an order suspending the discharge, refusing the discharge, or requiring the bankrupt, as a condition of her discharge, to perform any acts, pay any moneys, consent to any judgments, or comply with any other terms that the court may direct.67In doing so, the court must consider:
· the circumstances of the bankrupt at the time the personal income tax debt was incurred;
· the efforts, if any, made by the bankrupt to pay the personal income tax debt;
· whether the bankrupt made payments in respect of other debts while failing to make reasonable efforts to pay the personal income tax debt; and
· the bankrupt’s financial prospects for the future.
The bankrupt may apply to the court after one year if there is no reasonable probability that he will be in a position to comply with the terms of the order.68
 BIA, above note 1, s. 172.1(1). The $200,000 amount includes any interest, penalties, or fines but not amounts...