You cannot apply for an accelerated refund in your returns filed for the year of bankruptcy.
Please note that any refund to which you are entitled will be applied first to the payment of your tax debts or other debts that you may have with the government under one of the following statutes:
- Act to facilitate the payment of support
- Act respecting family benefits
- Act respecting income support, employment assistance and social solidarity
- Act respecting the Société d'habitation du Québec
- Act respecting financial assistance for education expenses
Any excess amount may be refunded to you, provided you have filed all of your income tax returns for the taxation years prior to the bankruptcy, including the one for the period from January 1 to the day preceding the date of bankruptcy.
No refund will be granted to you with respect to the taxation years prior to the bankruptcy if, at the time of the refund application, either of the following situations applies to you:
- You owed amounts to Revenu Québec.
- You had not filed all of the returns required for those years.