At the time of the bankruptcy, a trustee is appointed to manage and liquidate the property of the bankrupt. The trustee is also responsible for taking charge of the creditors' affairs.

The trustee is required to file any income tax returns the bankrupt has not filed

• for the two years preceding the bankruptcy, and 
• for the period from January 1 to the day preceding the date of the bankruptcy.

The trustee will also be required to file returns for the years following the bankruptcy in order to report the income derived from bankruptcy operations (such as amounts withdrawn from an RRSP or investment income).