Communities and Collections

407 ETR, Moloney, and the contested meaning of rehabilitation in Canada’s personal bankruptcy system

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  • Introduction: Every year, over one hundred thousand Canadians turn to the Bankruptcy and Insolvency Act for relief from their indebtedness. They require assistance handling debt loads that they have no realistic chance of ever repaying. Their debts may cause them other problems such as significant stress or the denial of privileges such as a driver's or professional licence. Individuals also come to the bankruptcy system with a range of problems that have caused them financial difficulties. Individuals may have mismanaged their finances because they lack basic financial literacy skills. Individuals may have lost a job and lack aptitudes that readily translate into employment in another position. An individual's financial hardship may result from a physical or mental illness: a cancer diagnosis or an addiction can have serious financial consequences. The individual's financial problems may result from, or be aggravated by, factors entirely beyond his or her control, such as shifts in the labour market, the insolvency of an employer-sponsored pension plan, or gaps in provincial health care coverage. At the other end of the spectrum, the individual may end up in bankruptcy as a result of his or her misfeasance by way of fraud, tax evasion or criminal conduct that results in a significant restitutionary or civil award.

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    Article (Published)
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    © 2016 Anna Lund et al. This version of this article is open access and can be downloaded and shared. The original author(s) and source must be cited.
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  • Citation for previous publication
    • Lund, A. (2016). 407 ETR, Moloney, and the contested meaning of rehabilitation in Canada’s personal bankruptcy system. Saskatchewan Law Review, 79(2), 265-297. Retrieved from
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