Law360 Canada ( August 9, 2021, 9:18 AM EDT) -- Appeal by Perrier from a decision dismissing his appeal from a conditional discharge from bankruptcy. The registrar ordered the appellant to pay $150,000 in monthly instalments of not less than $1,000. The appellant argued the chambers judge erred in law by finding him to be responsible for the fact his assets were less than 50 cents on the dollar in comparison to his liabilities and by regarding cases involving income tax liability as a special category. While self‑employed, from 1997 to 2007 inclusive, the appellant failed to pay his income taxes. He made an assignment into bankruptcy in 2009. CRA filed a proof of claim for income taxes in the amount of $715,645, of which $287,271 was the debt for taxes owed and $468,373 was interest and penalties. Proven claims in the bankruptcy amounted to $1,026,810. When he applied for discharge in 2016, the appellant was 49, in good health and employed earning $72,000 a year. He had no dependents or support obligations. The registrar considered the appellant solely responsible for the accrual of the tax debts. The registrar accepted CRA’s submissions that the appellant had the ability to contribute to a conditional order, his income would likely increase over time, given his expertise and experience, and his claimed expenses were excessive....