(i) the expenses and fees of any person acting under a direction made under paragraph 14.03(1)(a),
	(ii) the expenses and fees of the trustee, and
	(iii) legal costs;
	(2) Subsection 136(1) of the Act is amended by adding the following after paragraph (d):
	(d.1) claims in respect of debts or liabilities referred to in paragraph 178(1)(b) or (c), if provable by virtue of subsection 121(4), for periodic amounts accrued in the year before the date of the bankruptcy that are payable, plus any lump sum amount that is payable;
	(3) Paragraph 136(1)(f) of the French version of the Act is replaced by the following:
	f) le locateur quant aux arriérés de loyer pour une période de trois mois précédant la faillite, et, si une disposition du bail le prévoit, le loyer exigible par anticipation, pour une somme correspondant à trois mois de loyer au plus, mais le montant total ainsi payable ne peut dépasser la somme réalisée sur les biens se trouvant sur les lieux sous bail; tout paiement fait par le locataire au titre d'une telle disposition est porté au compte du montant payable par le syndic pour le loyer d'occupation;
1992, c. 27, s. 54(2)	(4) Paragraph 136(1)(i) of the French version of the Act is replaced by the following:
	i) les réclamations résultant de blessures subies par des employés du failli, que les dispositions d'une loi sur les accidents du travail ne visent pas, mais seulement jusqu'à concurrence des montants d'argent reçus des personnes garantissant le failli contre le préjudice résultant de ces blessures;
Application	(5) Subsection (2) applies to bankruptcies or proposals in respect of which proceedings are commenced after that subsection comes into force.
	91. Subsections 149(2) to (4) of the Act are replaced by the following:
Court may extend time	(2) Where a person notified under subsection (1) does not prove the claim within the time limit or within such further time as the court, on proof of merits and satisfactory explanation of the delay in making proof, may allow, the claim of that person shall, notwithstanding anything in this Act, be excluded from all share in any dividend, but a taxing authority may notify the trustee within the period referred to in subsection (1) that it proposes to file a claim as soon as the amount has been ascertained, and the time for filing the claim shall thereupon be extended to three months or such further time as the court may allow.
Federal income tax claims	(3) Notwithstanding subsection (2), a claim may be filed for an amount payable under the Income Tax Act within the time limit referred to in subsection (2) or within three months from the time the return of income or other evidence of the facts on which the claim is based is filed or comes to the attention of the Minister of National Revenue.
No dividend allowed	(4) Unless the trustee retains sufficient funds to provide for payment of any claims that may be filed under the Income Tax Act, no dividend shall be declared until the expiration of three months after the trustee has filed all returns that the trustee is required to file.
	92. (1) Section 155 of the Act is amended by adding the following after paragraph (d):
	(d.1) a first meeting of the creditors
	(i) is required to be called by the trustee only if it is requested within thirty days after the date of the bankruptcy by the official receiver or by creditors who have in the aggregate at least twenty-five per cent in value of the proven claims,
	(ii) must be called in the prescribed form and manner, and
	(iii) must be held within twenty-one days after being called;
1992, c. 27, s. 57(1)	(2) Paragraph 155(g) of the French version of the Act is replaced by the following:
	g) dans les circonstances prévues par les instructions du surintendant et sur approbation de celui-ci, le syndic peut déposer les fonds afférents à l'administration sommaire d'actifs dans un même compte en fiducie ou en fidéicommis;
Application	(3) Subsection (1) applies to bankruptcies in respect of which proceedings are commenced after that subsection comes into force.
1992, c. 27, s. 58	93. Paragraph 157.1(1)(b) of the Act is replaced by the following:
	(b) may provide, or provide for, counselling for a person who, as specified in directives of the Superintendent, is financially associated with an individual bankrupt,
	94. (1) Paragraph 158(d) of the Act is replaced by the following:
	(d) within five days following the bankruptcy, unless the time is extended by the official receiver, prepare and submit to the trustee in quadruplicate a statement of the bankrupt's affairs in the prescribed form verified by affidavit and showing the particulars of the bankrupt's assets and liabilities, the names and addresses of the bankrupt's creditors, the securities held by them respectively, the dates when the securities were respectively given and such further or other information as may be required, but where the affairs of the bankrupt are so involved or complicated that the bankrupt alone cannot reasonably prepare a proper statement of affairs, the official receiver may, as an expense of the administration of the estate, authorize the employment of a qualified person to assist in the preparation of the statement;
	(2) Paragraphs 158(f) and (g) of the Act are replaced by the following:
	(f) make disclosure to the trustee of all property disposed of within the period beginning on the day that is one year before the date of the initial bankruptcy event or beginning on such other antecedent date as the court may direct, and ending on the date of the bankruptcy, both dates included, and how and to whom and for what consideration any part thereof was disposed of except such part as had been disposed of in the ordinary manner of trade or used for reasonable personal expenses;
	(g) make disclosure to the trustee of all property disposed of by gift or settlement without adequate valuable consideration within the period beginning on the day that is five years before the date of the initial bankruptcy event and ending on the date of the bankruptcy, both dates included;
	(3) Section 158 of the Act is amended by adding the following after paragraph (n):
	(n.1) inform the trustee of any material change in the bankrupt's financial situation;
	95. Subsections 161(1) to (3) of the Act are replaced by the following:
Examination of bankrupt by official receiver	161. (1) Before a bankrupt's discharge, the official receiver shall, on the attendance of the bankrupt, examine the bankrupt under oath with respect to the bankrupt's conduct, the causes of the bankruptcy and the disposition of the bankrupt's property and shall put to the bankrupt the prescribed question or questions to the like effect and such other questions as the official receiver may see fit.
Report	(2) The official receiver shall make notes of an examination made under subsection (1) and shall forward a copy of the notes to the Superintendent, the trustee and the court for deposit therein.
Notes available to creditors on request	(2.1) Where the examination under subsection (1) is held
	(a) before the first meeting of creditors, the notes shall be communicated to the creditors at the meeting; or
	(b) after the first meeting of creditors, the notes shall be made available to any creditor who requests them.
Examination before another official receiver	(3) When the official receiver deems it expedient, the official receiver may authorize an examination to be held before any other official receiver.
	96. Subsection 163(2) of the Act is replaced by the following:
Examination of bankrupt, trustee and others by a creditor	(2) On the application to the court by the Superintendent, any creditor or other interested person and on sufficient cause being shown, an order may be made for the examination under oath, before the registrar or other authorized person, of the trustee, the bankrupt, an inspector or a creditor, or any other person named in the order, for the purpose of investigating the administration of the estate of any bankrupt, and the court may further order any person liable to be so examined to produce any books, documents, correspondence or papers in the person's possession or power relating in all or in part to the bankrupt, the trustee or any creditor, the costs of the examination and investigation to be in the discretion of the court.
	97. Subsection 164(2) of the Act is replaced by the following:
Examination on failure to produce	(2) Where a person fails to produce a book, document or paper or to deliver property as required by this section within five days after being required to do so, the trustee may, without an order, examine the person before the registrar of the court or other authorized person concerning the property, book, document or paper that the person is supposed to possess.
1992, c. 27, s. 61(1)	98. (1) Paragraphs 168.1(1)(a) and (a.1) of the Act are replaced by the following;
	(a) the trustee shall, before the expiration of the eight month period immediately following the date on which a receiving order is made against, or an assignment is made by, the individual bankrupt, file a report prepared under subsection 170(1) with the Superintendent and send a copy of the report to the bankrupt and to each creditor who requested a copy;
	(a.1) the trustee shall, not less than fifteen days before the date of automatic discharge provided for in paragraph (f), give notice of the impending discharge, in the prescribed form, to the Superintendent, the bankrupt and every creditor who has proved a claim, at the creditor's latest known address;
1992, c. 27, s. 61(1)	(2) Paragraph 168.1(1)(c) of the French version of the Act is replaced by the following:
	c) si un créancier entend s'opposer à la libération du failli, il donne, dans les neuf mois suivant la faillite, un préavis de son opposition, avec motif à l'appui, au surintendant, au syndic et au failli;
1992, c. 27, s. 61(1)	(2.1) Paragraph 168.1(1)(d) of the Act is replaced by the following:
	(d) where the trustee intends to oppose the discharge of the bankrupt, the trustee shall give notice of the intended opposition in prescribed form and manner, stating the grounds therefor, to the bankrupt and the Superintendent at any time prior to the expiration of the nine month period immediately following the bankruptcy;
1992, c. 27, s. 61(1)	(3) The portion of paragraph 168.1(1)(e) of the Act before subparagraph (i) is replaced by the following:
	(e) where the Superintendent, the trustee or a creditor opposes the discharge of the bankrupt, the trustee shall, unless the matter is to be dealt with by mediation under section 170.1, forthwith apply to the court for an appointment for the hearing of the opposition in the manner referred to in sections 169 to 176, which hearing shall be held
1992, c. 27, s. 61(1)	(4) Subsection 168.1(4) of the Act is replaced by the following:
Effect of automatic discharge	(4) An automatic discharge by virtue of paragraph (1)(f) is deemed, for all purposes, to be an absolute and immediate order of discharge.
	99. (1) Subsections 169(2) and (3) of the Act are replaced by the following:
Appointment to be obtained by trustee	(2) The trustee, before proceeding to the discharge and in any case not earlier than three months and not later than one year following the bankruptcy of any person who has not served a notice of waiver on the trustee, shall on five days notice to the bankrupt apply to the court for an appointment for a hearing of the application on a date not more than thirty days after the date of the appointment or at such other time as may be fixed by the court at the request of the bankrupt or trustee.
Application for discharge	(3) A bankrupt who has given a notice of waiver as provided in subsection (1) may, at any time at the bankrupt's own expense, apply for a discharge by obtaining from the court an appointment for a hearing, which shall be served on the trustee not less than twenty-one days before the date fixed for the hearing of the application, and the trustee on being served therewith shall proceed as provided in this section.
	(2) Subsection 169(6) of the Act is replaced by the following:
Notice to creditors	(6) The trustee, on obtaining or being served with an appointment for hearing on application for discharge, shall, not less than fifteen days before the day appointed for the hearing of the application, send a notice thereof in the prescribed form to the Superintendent, the bankrupt and every creditor who has proved a claim, at the creditor's latest known address.
	100. (1) Paragraph 170(1)(d) of the Act is replaced by the following:
	(d) the conduct of the bankrupt both before and after the date of the initial bankruptcy event,
	(2) Subsection 170(2) of the Act is replaced by the following:
Filing and service of report	(2) Where an application of a bankrupt for a discharge is pending, the trustee shall file the report prepared under subsection (1) in the court not less than two days, and forward a copy thereof to the Superintendent, to the bankrupt and to each creditor who requested a copy not less than ten days, before the day appointed for hearing the application, and in all other cases the trustee, before proceeding to the discharge, shall file the report in the court and forward a copy to the Superintendent.
	101. (1) The Act is amended by adding the following after section 170:
Recommen- dation	170.1 (1) The report prepared under subsection 170(1) shall include a recommendation as to whether or not the bankrupt should be discharged subject to conditions, having regard to the bankrupt's conduct and ability to make payments.
Factors to be considered	(2) The trustee shall consider the following matters in making a recommendation under subsection (1):
	(a) whether the bankrupt has complied with a requirement imposed on the bankrupt under section 68;
	(b) the total amount paid to the estate by the bankrupt, having regard to the bankrupt's indebtedness and financial resources; and
	(c) whether the bankrupt, if the bankrupt could have made a viable proposal, chose to proceed to bankruptcy rather than to make a proposal as the means to resolve the indebtedness.
Presumption	(3) A recommendation that the bankrupt be discharged subject to conditions is deemed to be an opposition to the discharge of the bankrupt.
Request for mediation	(4) Where the bankrupt does not agree with the recommendation of the trustee, the bankrupt may, before the expiration of the ninth month after the date of the bankruptcy, send the trustee a request in writing to have the matter determined by mediation.
Mediation request to be sent to official receiver	(5) Where a request for mediation has been made under subsection (4) or the discharge of the bankrupt is opposed by a creditor or the trustee in whole or in part on a ground referred to in paragraph 173(1)(m) or (n), the trustee shall send an application for mediation in prescribed form to the official receiver within five days after the expiration of the nine month period referred to in subsection (4) or within such further time as the official receiver may allow.
Mediation procedure	(6) A mediation shall be in accordance with prescribed procedures.
Court hearing	(7) Where the issues submitted to mediation are not thereby resolved or the bankrupt has failed to comply with conditions that were established by the trustee or as a result of the mediation, the trustee shall forthwith apply to the court for an appointment for the hearing of the matter, which hearing shall be held
	(a) within thirty days after the day the appointment is made, or
	(b) at such later time as may be fixed by the court,
	and the provisions of this Part relating to applications to the court in relation to the discharge of a bankrupt apply, with such modifications as the circumstances require, in respect of an application to the court under this subsection.
Certificate of discharge	(8) Where the bankrupt complies with the conditions imposed on the bankrupt by the trustee in relation to the discharge of the bankrupt or as a result of mediation referred to in this section, the trustee shall
	(a) issue to the bankrupt a certificate of discharge in the prescribed form releasing the bankrupt from all debts other than a debt referred to in subsection 178(1); and
	(b) send a copy of the certificate of discharge to the Superintendent.
File	(9) Documents contained in a file on the mediation of a matter under this section form part of the records referred to in subsection 11.1(2).
Application	(2) Subsection (1) applies to bankruptcies in respect of which proceedings are commenced after that subsection comes into force.
	102. Subsection 171(3) of the Act is replaced by the following:
Report to official receiver	(3) After the expiration of two months from the date of filing the report with the Superintendent and not later than three months after that date, the trustee shall file with the official receiver the report prepared pursuant to subsection (2).