In a consumer proposal, income tax refunds are paid to you and not to your Licensed Insolvency Trustee or Administrator. CRA can still apply refunds for periods up to the date of filing to amounts that you owe in your personal bankruptcy to the federal or provincial governments including income tax debts, student loans, EI overpayments, etc. If there is still a refund due, it will be paid to you.   In personal bankruptcy, there are two income tax returns filed for the year in which you filed bankruptcy. The “pre-bankruptcy income tax return” covers from January 1st to the date of your personal bankruptcy filing. The “post-bankruptcy income tax return” covers the balance of the year to December 31st.  All income tax refunds that you are entitled to for the year in which you filed for personal bankruptcy (and for any prior years) are assets of the bankruptcy estate. CRA can apply any refunds for periods before the date of bankruptcy to amounts that you owe in your bankruptcy to the Federal or Provincial Governments including income tax debts, student loans, EI overpayments, etc. If there is a refund owing to you, it must be paid to the Licensed Insolvency Trustee for distribution to your creditors.  Income tax refunds for taxation years after the year in which you filed for personal bankruptcy are not assets of the bankruptcy estate.