You cannot claim an accelerated refund in the returns filed for the year of the bankruptcy.

If you are entitled to a refund in the return for the period before the bankruptcy, it may be applied to your tax debts before the date of the bankruptcy. If you are entitled to a refund in the return for the period after the bankruptcy, it may be applied to your tax debts for the period after the date of the bankruptcy.

In addition, you cannot claim a refund or amount for a period or taxation year ending at the latest on the date of the bankruptcy in a return filed for a period or taxation year ending after that date.

The same rules apply following a proposal in bankruptcy or a consumer proposal.