Wikipedia

Draft:OSB Draft

Office of the Superintendent of Bankruptcy
Bureau du surintendant des faillites
Agency overview
FormedDecember 1, 1932
TypeAgency responsible for
  • regulating the insolvency profession;
  • ensuring compliance in the insolvency process;
  • documenting and investigating complaints related to the insolvency process.
JurisdictionCanada
HeadquartersC.D. Howe Building, 235 Queen Street, Ottawa, ON
Employees374 (2025–26)[1]
Annual budgetC$ 56 million (2025-2026)[2]
Agency executive
Parent departmentInnovation, Science and Economic Development Canada
Websitehttps://ised-isde.canada.ca/site/office-superintendent-bankruptcy/en

The Office of the Superintendent of Bankruptcy (OSB; French: Bureau du surintendant des faillites; BSF) is a Government of Canada agency under the department of Innovation, Science and Economic Development Canada.[3]

It functions as a vote‑net revenue organization, funding its operations by recovering its costs through the insolvency process.[3] The OSB is headed by the Superintendent of Bankruptcy, a Governor in Council appointee vested with independent statutory and quasi‑judicial powers.[4]

Organizational roles and positions

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i. Superintendent of Bankruptcy

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The Superintendent of Bankruptcy heads the Office of the Superintendent of Bankruptcy and is appointed by the Governor in Council for a renewable term of up to five years.[5] The Superintendent supervises the administration of all estates and matters to which the Bankruptcy and Insolvency Act (BIA) applies.[6] For operational purposes, materials that must be provided “to the Superintendent” are routed to the Superintendent’s division offices as specified in directives, which are carried out by OSB staff.[7] Employees needed to assist the Superintendent are appointed under the Public Service Employment Act.[8]

The Bankruptcy and Insolvency Act grants the Superintendent of Bankruptcy various powers and duties:

  • The Superintendent receives and decides applications for trustee licences, sets licence conditions, and may refuse, suspend, cancel, reinstate or impose limitations, including security and training requirements, based on statutory criteria.[9] Before exercising most discipline powers the Superintendent must give written notice and a reasonable opportunity for a hearing, and at such hearings may summon witnesses, require production of records, administer oaths, and issue written reasons that are reviewable in Federal Court.[10] Many of these functions can be exercised by a delegate.[11]
  • To run the system consistently, the Superintendent may intervene in court proceedings as if a party and may issue binding directives to official receivers, trustees, consumer-proposal administrators and counsellors regarding record-keeping, information reporting, prescribed forms, and the powers, duties and functions of these actors.[12] The Act also contemplates that inquiries and investigations “may be made or caused to be made” by persons the Superintendent appoints, and that those appointees have access to relevant books and electronic data. These supervisory functions can be and regularly are carried out by OSB employees under the Superintendent’s authority.[13]
  • The Superintendent may engage outside persons to conduct inquiries or investigations, may authorize representatives in writing to examine a trustee’s bank accounts, seek court leave to examine books and records (and, under warrant, search premises), and may obtain freeze orders over trustee or other designated accounts to protect estate funds.[14] If, after an investigation, there is evidence of an offence connected to a BIA matter, the Superintendent must report it to the provincial Attorney General or their designate and may recover investigation costs from recoveries.[15] These investigative and reporting functions may be performed by authorized OSB staff “on behalf of” the Superintendent as the statute expressly permits.[16]
  • The Superintendent must keep, or cause to be kept, a public record of proposals, bankruptcies, trustee licences and the Superintendent’s appointments/designations of consumer-proposal administrators, along with receiver notices; on request and payment of the fee, information from that record is provided to the public, and the Superintendent may also agree to provide compiled datasets.[17] This record-keeping obligation is fulfilled operationally by OSB personnel who run the national Bankruptcy and Insolvency Records system.[18]
  • For Division II consumer proposals, the Superintendent of Bankruptcy may appoint or designate administrators and governs their powers and duties through binding directives.[19] The Superintendent also directs the intake, review, and compliance work associated with these appointments/designations through OSB staff acting on the Superintendent’s behalf, and ensures the public record of such designations is kept.[20]

ii. Official receivers

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Official receivers are federal employees in the Office of the Superintendent of Bankruptcy who are appointed by the Governor in Council to supervise estate administration by the trustees; they are deemed to be officers of the court.[21]Official receivers operate in local “divisions” and must report each bankruptcy originating in their division to the Superintendent of Bankruptcy.[22] In practice, each trustee is typically linked to a division-office team of three official receivers, with each member responsible for a distinct aspect of oversight.[23]

Their statutory functions include accepting assignments in bankruptcy, issuing Certificates of Appointment, conducting inquiries and investigations of bankrupts, reporting possible bankruptcy offences to the court, and convening and chairing meetings of creditors where required. They also receive Division I proposals and may chair creditors’ meetings related to those proposals; for consumer proposals, they receive filings, may request that administrators apply to the court for a review of a proposal, and chair creditors’ meetings when appropriate.[23]

History

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i. Early federal insolvency legislation (1869-1880)

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Canada’s first federal insolvency statute was enacted in 1869[24] and was soon replaced by The Insolvent Act of 1875.[25] At the time, both of these statutes applied exclusively to insolvent traders. However, a prolonged economic depression between 1874 and 1878 led to widespread commercial failures and growing public dissatisfaction with the insolvency regime. In response, Parliament adopted The Insolvency Acts Repeal Act[26] in 1880, effectively abolishing the federal insolvency legislation.[27]

ii. Absence of federal insolvency legislation (1880-1919)

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Regarding corporate insolvencies, it soon became apparent that in the absence of a federal Insolvency Act, there was no efficient mechanism to wind up insolvent companies. Therefore, Parliament adopted in 1882 the Insolvent Banks, Insurance Companies, Loan Companies, Building Societies and Trading Corporations Act, later known as the Winding-Up Act.[28] This Act provided for a convenient way to liquidate insolvent companies in the absence of a general insolvency law by creating a court-controlled liquidation framework distinct from bankruptcy. Under the procedures of the Winding-Up Act, the title remained with the company under a liquidator’s control, the Crown was not bound, and no "act of bankruptcy" had to be proved to wind up an insolvent or deemed-insolvent company. The Winding-Up Act was amended in 1889[29] to include solvent companies, thereby broadening the statute’s corporate scope beyond strictly insolvent companies.[30]

As for personal bankruptcies, no federal insolvency law applied to individuals during the period 1880–1919. Thus, individuals in financial distress could only seek relief under provincial laws.[31] At the time, provincial insolvency statutes required debtors to assign their property to a trustee licensed by the province. The trustee, overseen by the inspectors (creditors), was responsible for liquidating the estate, with fees and expenses paid out of the debtor’s assets. A defining feature of the provincial insolvency legislation was that creditors were not allowed force a debtor to assign their property to a trustee.[32]

iii. Enactment of the federal Bankruptcy Act (1919)

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By 1917, growing support emerged for the enaction of a federal bill regarding insolvency, leading to the establishment of a Canadian Bar Association committee that would be charged with drafting it. However, opposition arose from some businessmen and provincially licensed trustees who feared that a lawyer-drafted statute would replace the provincial system of creditor-controlled administration with court-supervised proceedings. In response, the Canadian Credit Men’s Trust Association, one of the largest trustee firms of the period, commissioned Henry Platt Grundy, a Manitoba lawyer, to draft a bill designed to preserve creditor control and retain the main features of provincial insolvency legislation. As a result, Parliament enacted the Bankruptcy Act[33] in 1919, based on Grundy's earlier draft.[32]

The Bankruptcy Act of 1919 introduced several reforms to Canada’s insolvency system. Notably, it extended the federal insolvency framework to both individuals and corporations. Additionally, the Act allowed limited companies to make proposals to creditors prior to the issuance of a receiving order or the filing of an assignment.[34]

iv. Amendments to the federal Bankruptcy Act (1923)

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It was hoped that the administrative system introduced by the 1919 Bankruptcy Act, modeled on the prevailing practice under the provincial insolvency legislation, would forestall the abuses that had discredited the earlier insolvency legislation. However, in the years that followed, many complaints emerged across Canada regarding debtors that were bribing creditors or employing fraudulent means to obtain consent for proposals and thereby avoid bankruptcy.[34]

Additionally, it became apparent that, under the new 1919 Bankruptcy Act, the majority of estates were not entrusted to the seasoned trustee organizations that had managed most provincial insolvency matters. At the time, the position of trustee attracted many inexperienced and unqualified individuals; given the limited caseload, open solicitation became common and often led to collusion and substandard administration of estates.[35]

In response, Parliament passed the 1923 Bankruptcy Act Amendment Act,[36] which introduced several changes to the earlier statute. Among them was a provision barring debtors from submitting a proposal until after being declared bankrupt and the first meeting of creditors had been held.[37] It also created the Office of the Custodian to address abuses in the selection of trustees, particularly in voluntary assignments that allowed debtors to nominate their own trustee. The custodian functioned as the de facto initial trustee in every estate, taking possession of the debtor’s property and safeguarding it until a trustee was appointed at the first meeting of creditors. In practice, the custodian was almost invariably appointed as trustee; accordingly, the Office of the Custodian proved redundant and was eventually abolished in 1949.[38]

v. Creation of the Office of the Superintendent of Bankruptcy (1932)

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In the years following the 1919 and 1923 reforms, a rise of complaints regarding the bankruptcy trustees' conduct and fraudulent practices was observed, leading to numerous investigations into these practices.[39] The Annual Report of the Superintendent of Bankruptcy for the Calendar Year 1934[40] listed some of the fraudulent practices committed by bankruptcy trustees prior to 1932:[41]

"Fraudulent bankruptcies, defaulting and absconding trustees, collusion and connivance between debtors and trustees, solicitation of assignments, excessive costs, and unnecessary, delays in the administration of estates were among the principal abuses alleged to exist..." (p. 5)

Abuses surrounding the appointment of trustees were particularly common at the time.[42] Robert H. Thayer's Report on Bankruptcy Administration in Canada, published in 1930, identified fraudulent insolvency trustees as one of the main concerns of the Canadian insolvency system; for example, he reported having heard of bankruptcy trustees 'filing fictitious creditor claims to control the election of the trustee'.[39] Notably, Thayer's report concluded that there was a need for a system that will protect creditors from dishonest Trustees and permit only competent and trustworthy organizations to conduct a liquidation business'.[43]

The abusive practices used by bankruptcy trustees in the 1920s were also studied thoroughly by the Canadian Bar Association, which led to the publication of the Report of the Special Committee on Bankruptcy on August 28, 1931.[44] While the Canadian Bar Association's report did not recommend any changes to the substance of the Bankruptcy Act itself, it did recommend that the administration of the Bankruptcy Act needed to be changed.[39]

Following the publication of the Canadian Bar Association's report, a Special Committee of the House of Commons was formed to investigate the allegations brought forward.[45] After their investigations, the members of the Committee concluded that the best remedy moving forward would be to issue licences to trustees and to supervise their activities.[46]

The following year, the Special Committee's conclusions lead the conservative government of Prime Minister R. B. Bennett to pass The Bankruptcy Act Amendment Act,[47] which officially came into force on December 1, 1932,[48] and created the Office of the Superintendent of Bankruptcy[49] as a department under the Ministry of Finance.[39] This department was intended to serve as an independent and impartial authority, responsible for providing official supervision of trustees in the administration of estates under the Bankruptcy Act.[50]

Sometime during the following decade, the Office of the Superintendent of Bankruptcy was transferred from the Ministry of Finance and it started operating as a Branch of the Department of Justice until 1966.[51]

vi. Legislative reforms to the Superintendent of Bankruptcy's responsibilities (1966)

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In the 1950s and early 1960s, the number of complaints concerning fraudulent bankruptcies rose considerably, accompanied by criticisms that the existing investigatory framework was inadequate to address the issue. In response, Parliament enacted An Act to Amend the Bankruptcy Act in 1966,[52] which expanded the investigative powers of the Office of the Superintendent of Bankruptcy. Notably, the amendments authorized the Superintendent of Bankruptcy to investigate offences under any Act of Parliament, irrespective of whether they occurred before or after the bankruptcy.[53] The 1966–1967 Annual Report of the Superintendent of Bankruptcy outlined the changes to the Superintendent’s responsibilities following the 1966 amendment to the Bankruptcy Act as follows:

"Before the 1966 amendments to the Bankruptcy Act, the main responsibility of the Superintendent of Bankruptcy was to supervise the trustees in their administration of estates in bankruptcy. The 1966 amendments give the Superintendent additional powers of investigation and inquiry with respect to irregularities or offences that may have been committed prior to the bankruptcy." (p. 3)

That same year, the enactment of the Government Organization Act officially transferred the administration of the Bankruptcy Act, the Companies' Creditors Arrangement Act, the Farmers' Creditors Arrangement Act and Part I of the Winding-up Act to the Registrar General of Canada. On October 1, 1966, the Office of the Superintendent of Bankruptcy started operating under the authority of the Department of Registrar General. This department was subsequently abolished the following year, with the functions of the Registrar General being assigned to the Minister of Consumer and Corporate Affairs. As such, the Office of the Superintendent of Bankruptcy was yet again transferred and began operating under the authority of the Department of Consumer and Corporate Affairs in 1967.

In 1993, the Department of Consumer and Corporate Affairs merged with the Department of Industry, Science and Technology; the newly formed department was renamed Industry Canada in 1995. The department's name was changed in 2015 to Innovation, Science and Economic Development Canada.

Mandate and areas of activity

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The Office of the Superintendent of Bankruptcy is responsible for protecting the integrity of Canada’s insolvency system.[54] The OSB's main areas of activity are described on their website[3]:

"The Office of the Superintendent of Bankruptcy is responsible for supervising all estates and matters to which the Bankruptcy and Insolvency Act applies, as well as certain matters under the Companies' Creditors Arrangement Act. The OSB licenses and regulates the insolvency profession; supervises the administration of estates in bankruptcy, commercial reorganizations, consumer proposals and receiverships; maintains a public record of BIA and CCAA filings; records and investigates complaints from debtors and creditors regarding the insolvency process; and ensures compliance through maintenance and enforcement of the regulatory framework."

Regulation of the insolvency profession

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The Office of the Superintendent of Bankruptcy is the federal agency responsible for the regulation of the insolvency profession in Canada. It is in charge of developing and enforcing professional standards for estate administration in order to preserve the integrity of the Canadian insolvency system.[55]

The Superintendent of Bankruptcy is responsible for the licensing of insolvency professionals under the Bankruptcy and Insolvency Act.[56] In 1934, there were 351 bankruptcy trustees authorized to operate in Canada by the Superintendent of Bankruptcy.[57] Over the following decades, this number slowly grew, reaching a total of 500 trustees by 1966.[58] On the other hand, between 1971 and 2001, the number of annual filings with the Office of the Superintendent of Bankruptcy skyrocketed from under 10,000 to over 100,000[59]; as a result, the number of bankruptcy trustees increased sharply, reaching approximately 900 in 2002.[60] As of 2023, there were 1,185 Licensed Insolvency Trustees authorized to operate in Canada by the Superintendent of Bankruptcy.[61]

Before 2016, the professional designation of authorized insolvency professionals was 'Trustee in bankruptcy'.[62] However, since the publication of the OSB's Directive no. 33 - Trustee Designation and Advertising in 2015, insolvency professionals authorized by the Superintendent of Bankruptcy to operate in Canada are now referred to as 'Licensed Insolvency Trustees'.[62]

i. Licensing process

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The Bankruptcy and Insolvency Act confers to the Superintendent of Bankruptcy the authority to issue directives establishing the criteria to be applied when determining if an applicant has the qualifications to receive a LIT licence.[63] The latest directive outlining these licensing criteria is Directive No. 13R8 - Trustee Licensing, issued in 2023.[64] According to the Superintendent's directive, a candidate must be solvent and of good character and reputation. Additionally, the candidate must have completed the Chartered Insolvency and Restructuring Professional Qualification Program, the Chartered Insolvency and Restructuring Professional National Insolvency Exam and the Insolvency Counsellor's Qualification Course. Once a candidate has completed the prerequisites, they are allowed to apply for a trustee licence using the OSB Licence Administration Application.

Upon receiving an application for a trustee licence,[65] the Superintendent of Bankruptcy must initiate an investigation to assess whether the applicant meets the qualifications, based on the licensing criteria set out in the Superintendent's directives.[66] The Superintendent of Bankruptcy may refuse to issue a trustee licence if the applicant is insolvent or has been convicted of an indictable offence that would impair their ability to fulfill the fiduciary duties of a trustee.[67] It is also important to note that the insolvency trustee's license may be revoked by the Superintendent of Bankruptcy if they no longer meet the conditions that enabled them to obtain it.[68]

After validating that the candidate has completed the prerequisites, the Office of the Superintendent of Bankruptcy will invite the candidate to appear before the Oral Board of Examination. According to their website, the Oral Board of Examination shifted in 2013 from assessing candidates' knowledge to assessing their competencies.[69] These competencies are listed on their website.[70] Licensing candidates can choose an Oral Board Examination focused on the consumer or commercial context to assess their competencies. If they are successful, they would then receive a licence that is limited to the chosen area. They may later develop competence in the alternate area and apply to sit a subsequent Oral Board Examination to remove the limitation, or continue to practise solely as a Licensed insolvency trustee in consumer or corporate matters.[69]

After assessing the candidate's performance, the board will provide its recommendations, along with the reasons, to the Superintendent of Bankruptcy.[71] Before the issue of a trustee licence, the applicant must pay the fees associated with the licence;[72] as of 2025, the licence application fees were 359.81 CAD$.[73] Additionally, the trustee must pay every year the annual licence renewal fees to renew their licence;[74] as of 2025, the licence renewal fees were 1,019.52 CAD$.[73] If the trustee does not pay the annual licence fees, their licence ceases to be valid.[75]

ii. Issuance of directives

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The Superintendent of Bankruptcy has the authority to issue directives relating to the administration of the Bankruptcy and Insolvency Act.[76] The directives can be issued to official receivers, Licensed insolvency trustees, administrators of consumer proposals and insolvency counselors[77]; every person to whom a directive was issued must comply with it.[78][79] However, the court is not bound by the directives of the Superintendent of Bankruptcy.[80]

iii. Canadian Association of Insolvency and Restructuring Professionals (CAIRP)

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The Canadian Association of Insolvency and Restructuring Professionals (CAIRP) is a non-profit association incorporated in 1979 to promote the professionalism and education of its members across the country. As of 2024, it represented nearly 1,400 members across Canada.[81] While its membership is voluntary, most Licensed insolvency trustees operating in Canada are members of the association. As such, member LITs must respect the professional standards established by the association.[82]

The Canadian Association of Insolvency and Restructuring Professionals sets professional standards through its Bylaws, Rules of Professional Conduct, and Standards of Professional Practice, as well as mandatory continuing professional development for members. It enforces these standards through a discipline process addressing professional misconduct, incompetence, and incapacity.[83]

Ensuring compliance in the insolvency process

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Investigative powers of the Office of the Superintendent of Bankruptcy

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Under section 10 of the Bankruptcy and Insolvency Act,[84] the Superintendent of Bankruptcy is granted broad powers to inquire into and investigate situations where there are signs that an offense may have been committed in relation to an estate or matter governed by the Act[85]; it is an offense for any individual to contravene to the Superintendent of Bankruptcy's investigations and enquiries started under section 10.[86] After obtaining evidence that an offence to the Bankruptcy and Insolvency Act or the Criminal Code of Canada occurred, the Superintendent of Bankruptcy is then required to report the findings to the deputy attorney general of the province concerned.[87]

The Superintendent of Bankruptcy is also granted powers to make inquiries and investigations of estates or other proceedings filed under the Bankruptcy and Insolvency Act, which includes investigations into the conduct of a Licensed insolvency trustee; the Superintendent of Bankruptcy has access to and may make copies of all books, records, data, documents and papers that are relevant to the inquiry or investigation.[88] Additionally, the Superintendent of Bankruptcy has the authority to access, examine, and make copies of a Licensed Insolvency Trustee’s banking accounts in which estate funds may have been deposited, including all deposit slips, cancelled cheques, and other related documents.[89] The Superintendent of Bankruptcy may also appoint someone else for the purpose of the inquiry or investigation and delegate to them the powers related to it.[90]

The Superintendent of Bankruptcy may also, with leave of the court granted on an ex parte application, examine the books, records, documents, and deposit accounts of any person named in the order when there are reasonable grounds to believe that estate property or funds have not been properly disclosed or administered; furthermore, for that purpose and under a warrant from the court, the Superintendent of Bankruptcy may enter and search any premises.[91]

Public records and insolvency statistics

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The Office of the Superintendent of Bankruptcy is required to maintain a public record of all proposals (since 1966) and bankruptcies, licences issued to insolvency trustees, appointments or designations of administrators made by the Superintendent of Bankruptcy, and notices of appointment submitted by Official Receivers to the Superintendent of Bankruptcy; it is also required to provide, upon request and payment of the prescribed fees, any information contained in the public record.[92]

Additionally, the Office of the Superintendent of Bankruptcy may maintain any other records related to the administration of the Bankruptcy and Insolvency Act that the Superintendent of Bankruptcy considers advisable,[93] and may also enter into agreements to provide compilations of all or part of the information contained in the public record.[94]

i) Insolvency Statistics (1933-1965)

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Insolvency statistics between 1933 and 1965

Across 1933 to 1965, Canada recorded 65,957 bankrupt estates. The annual volume of bankrupt estates recorded fell from 2,608 in 1933[95] to a wartime low of 264 in 1945,[95] before rising steadily to a peak of 5,333 and 5,023 in 1964[95] and 1965.[95] From 1945 trough to the mid-1960s, the annual volume of bankrupt estates recorded increased by a factor of approximately 20.

Year (1933-1966)[95] Bankrupt Estates Reported
1933[95] 2,608
1934[95] 1,411
1935[95] 1,263
1936[95] 1,154
1937[95] 967
1938[95] 1,074
1939[95] 1,109
1940[95] 1,003
1941[95] 918
1942[95] 725
1943[95] 416
1944[95] 273
1945[95] 264
1946[95] 269
1947[95] 509
1948[95] 799
1949[95] 1,045
1950[95] 1,275
1951[95] 1,349
1952[95] 1,434
1953[95] 1,617
1954[95] 2,265
1955[95] 2,414
1956[95] 2,849
1957[95] 3,486
1958[95] 3,229
1959[95] 3,238
1960[95] 3,641
1961[95] 3,511
1962[95] 4,297
1963[95] 5,189
1964[95] 5,333
1965[95] 5,023

ii) Insolvency Statistics (1966-2024)

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Insolvency Statistics from 1966 to 2024

From the late 1960s to the late 1990s, total insolvency filings in Canada rose in long waves and then flattened. After the oil shocks and high inflation of the 1970s, filings climbed from 5,245 in 1969[96] to 23,882 in 1979,[97] an increase of 356%, including a 57% jump in 1974[98] alone. The early 1980s recession and very high interest rates pushed totals up to 41,843 in 1982,[99] 75% higher than 1979, before easing 24% by 1984[100] as growth returned. The early-1990s recession drove another surge from 55,356 in 1990[101] to 77,336 in 1992[102] and on to a late-decade high of 103,781 in 1997.[103]

Through the 2000s, the annual number of insolvency filings grew steadily until the 2008 financial crisis. The following year, the annual number of insolvency filings peaked at 158,441 filings,[104] up 59% from 2000. Through the 2010s totals stayed level, with 140,234 in 2010[105] and 140,858 in 2019.[106] During the COVID-19 pandemic, total insolvency filings fell sharply and then recovered above pre-pandemic levels. Totals dropped 29.6% from 140,858 in 2019 to 99,244 in 2020,[107] fell another 6.8% to 92,572 in 2021,[108] then rose 11.9% in 2022,[109] 23.6% in 2023,[110] and 12.1% in 2024[111] to reach 143,483, which is 1.9% above the 2019 volume.

As for proposals, they rose from a rare option to the dominant insolvency procedure under the Bankruptcy and Insolvency Act. The annual volume of proposals stayed low through the 1960s to 1980s at roughly 200 to 600 per year, then expanded in the 1990s from 900 in 1990[101] to 11,840 in 1999,[112] about a twelvefold increase. Growth continued in the 2000s from 14,529 in 2000[113] to 36,640 in 2009,[104] up 152%, and nearly doubled in the 2010s from 43,468 in 2010[105] to 83,703 in 2019,[106] up 93%. During the pandemic they fell 23% from 2019 to 2020 and slipped a further 1.7% in 2021, then rebounded 71% to 109,672 in 2024.[111] As a share of all insolvency proceedings, proposals rose from 1.6 % in 1990 to 12.5% in 1999, 23.1% in 2009, 59.4% in 2019, and 76.4% in 2024. Proposals surpassed consumer bankruptcies for the first time in 2016 and remained the majority thereafter.

Year (1966-2024) Consumer Bankruptcies Business Bankruptcies Proposals
1966 [95] 1,903 2,774 286
1967 [114] 1,549 2,474 253
1968 [115] 1,308 2,481 310
1969 [96] 1,725 3,254 266
1970 [116] 2,732 2,927 315
1971 [117] 3,107 3,045 275
1972 [118] 3,086 3,081 228
1973 [119] 3,195 2,934 253
1974 [98] 6,992 2,790 220
1975 [120] 8,335 2,958 202
1976 [121] 10,049 3,136 211
1977 [122] 12,772 3,905 254
1978 [123] 15,938 5,546 234
1979 [97] 17,876 5,694 312
1980 [124] 19,025 8,595 403
1981 [125] 23,036 8,055 392
1982 [99] 30,643 10,765 435
1983 [126] 26,822 10,260 470
1984 [100] 22,022 9,578 389
1985 [127] 19,752 8,663 402
1986 [128] 21,765 8,502 543
1987 [129] 24,436 7,768 478
1988 25,823 8,146 503
1989 [130] 29,155 8,735 557
1990 [101] 42,740 11,716 900
1991 [131] 62,033 13,568 1,283
1992 [102] 61,587 14,379 1,370
1993 [132] 54,439 12,440 3,064
1994 [133] 53,538 11,390 3,151
1995 [134] 65,332 12,819 3,808
1996 [135] 79,504 13,599 4,953
1997 [103] 85,234 12,192 6,355
1998 [136] 75,423 10,795 8,762
1999 [112] 72,984 10,033 11,840
2000 [113] 75,087 10,060 14,529
2001 [137] 79,383 10,399 15,885
2002 [138] 78,163 9,463 17,062
2003 [139] 84,232 8,849 18,315
2004 [140] 84,408 8,136 18,379
2005 [141] 84,602 7,537 19,645
2006 [142] 79,245 6,747 20,667
2007 [143] 79,847 6,293 22,765
2008 [144] 90,610 6,164 26,460
2009 [104] 116,381 5,420 36,640
2010 [105] 92,694 4,072 43,468
2011 [145] 77,993 3,643 46,138
2012 [146] 71,495 3,236 48,020
2013 [147] 69,224 3,187 50,548
2014 [148] 64,839 3,116 54,314
2015 [149] 63,406 3,089 59,221
2016 [150] 63,372 2,884 63,471
2017 [151] 57,969 2,700 65,138
2018 [152] 55,091 2,677 71,078
2019 [106] 54,409 2,746 83,702
2020 [107] 32,880 2,108 64,256
2021 [108] 27,461 1,942 63,169
2022 [109] 24,586 2,621 76,379
2023 [110] 26,216 3,702 98,125
2024 [111] 29,040 4,771 108,255

References

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  1. ^ "2025-26 OSB Business Plan". ised-isde.canada.ca/site/office-superintendent-bankruptcy/en. Retrieved July 18, 2025.
  2. ^ "2025-26 OSB Business Plan". ised-isde.canada.ca/site/office-superintendent-bankruptcy/en. Retrieved July 18, 2025.
  3. ^ a b c Office of the Superintendent of Bankruptcy. "About the OSB". ised-isde.canada.ca/site/office-superintendent-bankruptcy/en. Retrieved 2025-07-18.
  4. ^ Office of the Superintendent of Bankruptcy. "2024-2025 OSB Business Plan". ised-isde.canada.ca/site/office-superintendent-bankruptcy/en/. Retrieved 2025-07-29.
  5. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 5(1)
  6. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 5(2)
  7. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 2.2
  8. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 9
  9. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 5(3)(a), 5(3)(d), 13, 13.1, 13.2
  10. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 14.02
  11. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 14.01(2)–(3)
  12. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 5(4)(a)–(e), 5(5)–(6)
  13. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 5(3)(e)
  14. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 6(1)–(4)
  15. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 11(1)–(2))
  16. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 6(2)–(3), 10(1), 10(3)
  17. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 11.1(1)–(3)
  18. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 11.1(1)–(3)
  19. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 5(4), 66.11
  20. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 2.2, 11.1(1)(c)
  21. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 12(1)–(2)
  22. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 12(3)
  23. ^ a b Office of the Superintendent of Bankruptcy (2006). "OSB Data Dictionary Version 1.1" (PDF). publications.gc.ca. p. 26-27. Retrieved 2025-01-21.
  24. ^ The Insolvent Act of 1869, 32-33 Vic., Can. S. 1869, c. 16.
  25. ^ The Insolvent Act of 1875, 38 Vic., Can. S. 1869, c. 16.
  26. ^ An Act to repeal the Acts Respecting Insolvency now in force in Canada, 43 Vic., Can. S. 1880, c. 1.
  27. ^ Canada, Report of the Study Committee on Bankruptcy and Insolvency Legislation (Ottawa: Queen’s Printer, 1970) at p. 14.
  28. ^ An Act respecting Insolvent Banks, Insurance Companies, Loan Companies, Building Societies and Trading Corporations (later renamed the Winding-Up Act), 45 Vic., CS 1882, c. 23.
  29. ^ The Winding-Up Amendment Act, 1889, 52 Vic., C.S. 1889, c. 32.
  30. ^ Jassmine Girgis, Alfonso Nocilla and Virginia Torrie, Chapter 1 - Introduction, Evolution, and Modern Objectives in Bankruptcy and Insolvency Law in Canada: Cases, Materials, and Problems, Jassmine Girgis, Alfonso Nocilla and Virginia Torrie (eds.), Canadian Legal Information Institute, 2nd ed, 2024 CanLIIDocs 2211, <https://canlii.ca/t/7nfn5>, retrieved on 2025-08-21
  31. ^ Canada, Report of the Study Committee on Bankruptcy and Insolvency Legislation (Ottawa: Queen’s Printer, 1970) at p. 15
  32. ^ a b Canada, Report of the Study Committee on Bankruptcy and Insolvency Legislation (Ottawa: Queen’s Printer, 1970) at p. 15-16.
  33. ^ The Bankruptcy Act, 9-10 Geo. V, Can. S. 1919, c. 36.
  34. ^ a b Canada, Report of the Study Committee on Bankruptcy and Insolvency Legislation (Ottawa: Queen’s Printer, 1970) at p. 19.
  35. ^ Jassmine Girgis, Alfonso Nocilla and Virginia Torrie, Chapter 1 - Introduction, Evolution, and Modern Objectives in Bankruptcy and Insolvency Law in Canada: Cases, Materials, and Problems, Jassmine Girgis, Alfonso Nocilla and Virginia Torrie (eds.), Canadian Legal Information Institute, 2nd ed, 2024 CanLIIDocs 2211, <https://canlii.ca/t/7nfn5>, retrieved on 2025-08-21, at p 19-20.
  36. ^ The Bankruptcy Act Amendment Act, 1923, 13-14 Geo. V, Can. S. 1923, c. 31.
  37. ^ Canada, Report of the Study Committee on Bankruptcy and Insolvency Legislation (Ottawa: Queen’s Printer, 1970) at p. 19.
  38. ^ Jassmine Girgis, Alfonso Nocilla and Virginia Torrie, Chapter 1 - Introduction, Evolution, and Modern Objectives in Bankruptcy and Insolvency Law in Canada: Cases, Materials, and Problems, Jassmine Girgis, Alfonso Nocilla and Virginia Torrie (eds.), Canadian Legal Information Institute, 2nd ed, 2024 CanLIIDocs 2211, <https://canlii.ca/t/7nfn5>, retrieved on 2025-08-21, at p 20.
  39. ^ a b c d Telfer, Thomas G.W. (2020-08-20). "The New Bankruptcy "Detective Agency"? The Origins of the Superintendent of Bankruptcy in Great Depression Canada". Canadian Business Law Journal. 64 (1): 2 – via SSRN.
  40. ^ Superintendent of Bankruptcy, Annual Report of the Superintendent of Bankruptcy for the Calendar Year 1934 (Ottawa: King’s Printer, 1935).
  41. ^ Superintendent of Bankruptcy, Annual Report of the Superintendent of Bankruptcy for the Calendar Year 1934 (Ottawa: King’s Printer, 1935).
  42. ^ Canada, Report of the Study Committee on Bankruptcy and Insolvency Legislation (Ottawa: Queen’s Printer, 1970) at p. 16
  43. ^ Robert H. Thayer, Report on Bankruptcy Administration in Canada in William J. Donovan, In the Matter of an Inquiry into the Administration of Bankrupts' Estates Conducted before Hon. Thomas D. Thatcher, Judge of the United States District Court for the Southern District of New York (New York: Court Press, 1930), at p. 262.
  44. ^ Canadian Bar Association, Report of the Special Committee on Bankruptcy, 1931.
  45. ^ Superintendent of Bankruptcy, Annual Report of the Superintendent of Bankruptcy for the Calendar Year 1934 (Ottawa: King’s Printer, 1935), at p. 5.
  46. ^ Superintendent of Bankruptcy, Annual Report of the Superintendent of Bankruptcy for the Calendar Year 1934 (Ottawa: King’s Printer, 1935), at p. 5.
  47. ^ The Bankruptcy Act Amendment Act, 1932, 22 & 23 Geo. V, S.C. 1932, c. 39.
  48. ^ Telfer, Thomas G.W. (2020-08-20). "The New Bankruptcy "Detective Agency"? The Origins of the Superintendent of Bankruptcy in Great Depression Canada". Canadian Business Law Journal. 64 (1): 2 – via SSRN.
  49. ^ The Bankruptcy Act, R.S.C. 1927, c. 11, as amended by An Act to amend the Bankruptcy Act, S.C. 1931, c. 17; An Act to amend the Bankruptcy Act (Priority of Claims), S.C. 1931, c. 18; An Act to amend the Bankruptcy Act, S.C. 1932, c. 39, s. 36A(1).
  50. ^ Canada, Report of the Study Committee on Bankruptcy and Insolvency Legislation (Ottawa: Queen’s Printer, 1970) at p. 17.
  51. ^ Superintendent of Bankruptcy, Report of the Superintendent of Bankruptcy for the year ended March 31st, 1967 (Ottawa: Queen's Printer, 1968), at p. 3.
  52. ^ An act to Amend the Bankruptcy Act, 14 & 15 Eliz. 2, S.C. 1966-67, c.32
  53. ^ Canada, Report of the Study Committee on Bankruptcy and Insolvency Legislation (Ottawa: Queen’s Printer, 1970) at p. 18.
  54. ^ Office of the Superintendent of Bankruptcy. "Protecting the public". ised-isde.canada.ca/site/office-superintendent-bankruptcy/en. Retrieved 2025-07-29.
  55. ^ Office of the Superintendent of Bankruptcy (September 2002). "Report on the Operation and Administration of the Bankruptcy and Insolvency Act and the Companies' Creditors Arrangement Act" (PDF). publications.gc.ca. Retrieved 2025-07-18.
  56. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 5(3)(a)
  57. ^ Superintendent of Bankruptcy, Annual Report of the Superintendent of Bankruptcy for the Calendar Year 1934 (Ottawa: King’s Printer, 1935) at p. 6.
  58. ^ Superintendent of Bankruptcy, Report of the Superintendent of Bankruptcy for the year ended March 31st, 1967 (Ottawa: Queen's Printer, 1968), at p. 6.
  59. ^ Superintendent of Bankruptcy, Report on the Operation and Administration of the Bankruptcy and Insolvency Act and the Companies’ Creditors Arrangement Act, 2002, at. p. 2.
  60. ^ Superintendent of Bankruptcy, Report on the Operation and Administration of the Bankruptcy and Insolvency Act and the Companies’ Creditors Arrangement Act, 2002, at. p. 13.
  61. ^ "OSB Annual Report 2023-24" (PDF). Office of the Superintendent of Bankruptcy (Canada). 2024. Retrieved 2025-07-18.
  62. ^ a b Houlden, Morawetz & Sarra (2023). The 2023 Annotated Bankruptcy and Insolvency Act. Toronto: Thomson Reuters Canada Limited. p. 40. ISBN 978-1-6687-1381-5.
  63. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 5(4)(d)
  64. ^ Office of the Superintendent of Bankruptcy. "Directives and circulars". ised-isde.canada.ca/site/office-superintendent-bankruptcy/en. Retrieved 2025-07-18.
  65. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 13(1)
  66. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 13(2)
  67. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 13(3)
  68. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 5(3)(b)
  69. ^ a b Office of the Superintendent of Bankruptcy. "Licensing options at the Oral Board Examination". ised-isde.canada.ca/site/office-superintendent-bankruptcy/en/. Retrieved 2025-08-26.
  70. ^ Office of the Superintendent of Bankruptcy. "Oral Boards of Examination - Competencies to be Evaluated". ised-isde.canada.ca/site/office-superintendent-bankruptcy/en/. Retrieved 2025-08-26.
  71. ^ Office of the Superintendent of Bankruptcy. "The Oral Board of Examination". ised-isde.canada.ca/site/office-superintendent-bankruptcy/en/. Retrieved 2025-08-26.
  72. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 13.2(1)
  73. ^ a b Office of the Superintendent of Bankruptcy. "What you need to know about the upcoming fee changes". ised-isde.canada.ca/site/office-superintendent-bankruptcy/en/. Retrieved 2025-07-31.
  74. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 13.2(2)
  75. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 13.2(3)
  76. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 5(4)(b)(c)(d)
  77. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 5(4)(b)
  78. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 5(5)
  79. ^ Re Clements (1990), 77 C.B.R. (N.S.) 232 (N.S. T.D.).
  80. ^ Re Pottie (2002), 2002 NSSC 302; Re Roy (1963), 4 C.B.R. (N.S.) 275 (Que. S.C.).
  81. ^ Canadian Association of Insolvency and Restructuring Professionals. "CAIRP Annual Report 2023-2024" (PDF). cairp.ca. Retrieved 2025-08-26.
  82. ^ Office of the Superintendent of Bankruptcy (June 2010). "Review of the Trustee Licensing Regulatory Framework" (PDF). ic.gc.ca. p. 2. Retrieved 2025-08-26.
  83. ^ Canadian Association of Insolvency and Restructuring Professionals. "What we do". cairp.ca. Retrieved 2025-08-26.
  84. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 10
  85. ^ Houlden, Morawetz & Sarra (2023). The 2023 Annotated Bankruptcy and Insolvency Act, Toronto: Thomson Reuters Canada Limited, ISBN 978-1-6687-1381-5, at p. 36.
  86. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 202(2)
  87. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 11(1)
  88. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 5(3)(g)
  89. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 6(2)
  90. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 5(3)(e)
  91. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 6(3)
  92. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 11.1(1)
  93. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 11.1(2)
  94. ^ Bankruptcy and Insolvency Act (R.S.C., 1985, c. B-3), section 11.1(3)
  95. ^ a b c d e f g h i j k l m n o p q r s t u v w x y z aa ab ac ad ae af ag ah ai aj ak al am Office of the Superintendent of Bankruptcy, Annual Report of the Superintendent of Bankruptcy for the year ended March 31st, 1967 (Ottawa: Queen’s Printer, 1968).
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  97. ^ a b Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1979 Calendar Year (Government of Canada: Department of Consumer and Corporate Affairs, 1980).
  98. ^ a b Office of the Superintendent of Bankruptcy, Annual Report of the Superintendent of Bankruptcy for the year ended March 31, 1975 (Ottawa: Minister of Supply and Services Canada, 1976).
  99. ^ a b Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1982 Calendar Year (Government of Canada: Department of Consumer and Corporate Affairs, 1983).
  100. ^ a b Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1984 Calendar Year (Government of Canada: Department of Consumer and Corporate Affairs, 1985).
  101. ^ a b c Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1990 Calendar Year (Government of Canada: Department of Consumer and Corporate Affairs, 1991).
  102. ^ a b Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1992 Calendar Year (Government of Canada: Department of Consumer and Corporate Affairs, 1993).
  103. ^ a b Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1997 Calendar Year (Government of Canada: Industry Canada, 1998).
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  105. ^ a b c Office of the Superintendent of Bankruptcy, Insolvency Statistics in Canada - 2010 (Government of Canada: Industry Canada, 2011).
  106. ^ a b c Office of the Superintendent of Bankruptcy, 2019 Insolvency Statistics in Canada (Government of Canada: Innovation, Science and Economic Development Canada, 2020).
  107. ^ a b Office of the Superintendent of Bankruptcy, 2020 Insolvency Statistics in Canada (Government of Canada: Innovation, Science and Economic Development Canada, 2021).
  108. ^ a b Office of the Superintendent of Bankruptcy, 2021 Insolvency Statistics in Canada (Government of Canada: Innovation, Science and Economic Development Canada, 2022).
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  119. ^ Office of the Superintendent of Bankruptcy, 1973-1974 Annual Report of the Superintendent of Bankruptcy (Ottawa: Information Canada, 1975).
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  121. ^ Office of the Superintendent of Bankruptcy, Annual Report of the Superintendent of Bankruptcy for the 1976 Calendar Year (Government of Canada: Department of Consumer and Corporate Affairs, 1977).
  122. ^ Office of the Superintendent of Bankruptcy, Annual Report of the Superintendent of Bankruptcy for the 1977 Calendar Year (Government of Canada: Department of Consumer and Corporate Affairs, 1977).
  123. ^ Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1978 Calendar Year (Government of Canada: Department of Consumer and Corporate Affairs, 1979).
  124. ^ Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1980 Calendar Year (Government of Canada: Department of Consumer and Corporate Affairs, 1981).
  125. ^ Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1981 Calendar Year (Government of Canada: Department of Consumer and Corporate Affairs, 1982).
  126. ^ Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1983 Calendar Year (Government of Canada: Department of Consumer and Corporate Affairs, 1984).
  127. ^ Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1985 Calendar Year (Government of Canada: Department of Consumer and Corporate Affairs, 1986).
  128. ^ Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1986 Calendar Year (Government of Canada: Department of Consumer and Corporate Affairs, 1987).
  129. ^ Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1987 Calendar Year (Government of Canada: Department of Consumer and Corporate Affairs, 1988).
  130. ^ Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1989 Calendar Year (Government of Canada: Department of Consumer and Corporate Affairs, 1990).
  131. ^ Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1991 Calendar Year (Government of Canada: Department of Consumer and Corporate Affairs, 1992).
  132. ^ Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1993 Calendar Year (Government of Canada: Industry and Science Canada, 1994).
  133. ^ Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1994 Calendar Year (Government of Canada: Industry Canada, 1995).
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  135. ^ Office of the Superintendent of Bankruptcy, Annual Statistical Summary for the 1996 Calendar Year (Government of Canada: Industry Canada, 1997).
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  141. ^ Office of the Superintendent of Bankruptcy, Annual Statistical Report for the 2005 Calendar Year (Government of Canada: Industry Canada, 2006).
  142. ^ Office of the Superintendent of Bankruptcy, Annual Statistical Report for the 2006 Calendar Year (Government of Canada: Industry Canada, 2007).
  143. ^ Office of the Superintendent of Bankruptcy, Annual Statistical Report for the 2007 Calendar Year (Government of Canada: Industry Canada, 2008).
  144. ^ Office of the Superintendent of Bankruptcy, Insolvency Statistics in Canada - 2008 (Government of Canada: Industry Canada, 2009).
  145. ^ Office of the Superintendent of Bankruptcy, Insolvency Statistics in Canada - 2011 (Government of Canada: Industry Canada, 2012).
  146. ^ Office of the Superintendent of Bankruptcy, Insolvency Statistics in Canada - 2012 (Government of Canada: Industry Canada, 2013).
  147. ^ Office of the Superintendent of Bankruptcy, Insolvency Statistics in Canada - 2013 (Government of Canada: Industry Canada, 2014).
  148. ^ Office of the Superintendent of Bankruptcy, Insolvency Statistics in Canada - 2014 (Government of Canada: Industry Canada, 2015).
  149. ^ Office of the Superintendent of Bankruptcy, Insolvency Statistics in Canada - 2015 (Government of Canada: Industry Canada, 2016).
  150. ^ Office of the Superintendent of Bankruptcy, 2016 Insolvency Statistics in Canada (Government of Canada: Innovation, Science and Economic Development Canada, 2017).
  151. ^ Office of the Superintendent of Bankruptcy, 2017 Insolvency Statistics in Canada (Government of Canada: Innovation, Science and Economic Development Canada, 2018).
  152. ^ Office of the Superintendent of Bankruptcy, 2018 Insolvency Statistics in Canada (Government of Canada: Innovation, Science and Economic Development Canada, 2019).
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