There are particular and complicated rules in regards to removing unpaid tax debt through bankruptcy. At a minimum, the following points must be matched:

• Tax returns were registered more than two years before the bankruptcy filing.
• The tax debt was assessed more than 240 days before the filing of the bankruptcy appeal.
• The accountability is not due on Trust Fund Tax.
• A taxpayer did not try to evade or defeat the tax, nor was the tax liability due to a false tax return.
• The tax was not assessable at the time of the filing of the insolvency petition.
• The tax was unsecured.
• It has been more than three years since the revenues were last due to be registered (including extensions).
• The returns were timely listed, or it has been at least two years since the returns were filed.