Re: Bankruptcy of Van Eeuwen

Re: Bankruptcy of Van Eeuwen

Discharge is granted conditionally because the bankrupt engaged in persistent, long‑term tax evasion and has not demonstrated rehabilitation; to vindicate public interest and deter future misconduct the court ordered payment of $180,000 (approximately 60% of principal income tax owing) payable at not less than...

Source-derived case information.

Citation
2013 BCSC 26
Parties
Bankrupt: Dwain Grant Van Eeuwen; Trustee: Trustee; Creditor: Her Majesty the Queen in Right of Canada as represented by the Minister of National Revenue; Adjudicator: District Registrar Cameron
Court
Supreme Court of British Columbia
Jurisdiction
Canada
Judgment Date
18 December 2012
Procedural Posture
Bankruptcy and Insolvency / Discharge Application (oral Reasons for Decision)
Outcome
Discharge granted conditionally
Legal Topics
Conditional Discharge, Tax‑driven Bankruptcy, Surplus Income, Filing Requirements, Deterrence, Rehabilitation
Source Language
english
Bankruptcy Insolvency Tax Law Criminal Law Conditional Discharge Tax‑driven Bankruptcy Surplus Income Filing Requirements +2 more

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Parties

Dwain Grant Van Eeuwen

Bankrupt

Trustee

Trustee

Her Majesty the Queen in Right of Canada as represented by the Minister of National Revenue

Creditor

District Registrar Cameron

Adjudicator

Procedural Posture

Bankruptcy and Insolvency / Discharge Application (oral Reasons for Decision)

Legal Issues

  1. 1 Whether the bankrupt should be granted a discharge
  2. 2 Whether the discharge should be conditional and the appropriate payment amount and terms
  3. 3 Whether the bankrupt has complied with Income Tax Act obligations and demonstrated rehabilitation

Ratio Decidendi

Discharge is granted conditionally because the bankrupt engaged in persistent, long‑term tax evasion and has not demonstrated rehabilitation; to vindicate public interest and deter future misconduct the court ordered payment of $180,000 (approximately 60% of principal income tax owing) payable at not less than $2,500 per month commencing January 15, 2013, and required filing of specified pre‑ and post‑bankruptcy tax returns and payment of post‑bankruptcy taxes until the condition is satisfied.

Court Disposition

Discharge granted conditionally

Orders

  • Bankrupt's discharge granted conditional upon payment to the Trustee for the benefit of creditors of $180000 CAD
  • Payment to be made at a rate of not less than $2500 CAD per month commencing January 15, 2013