S hortly before the publication of the Fall/Winter 2018 edition of Rebuil- ding Success, Registrar Mills of the Ontario Superior Court of Justice issued a decision in Re: Glasgow and declined to follow the decision of Registrar Schulz of the Alberta Court of Queen’s Bench in Re: McIntyre. These decisions relate to the treatment of GST refunds in summary bankruptcies and the ability of an LIT (Licensed Insolvency Trustee), with a bankrupt’s informed consent, to utilize these estate held refunds, determined not to be the property of the estate, to satisfy the bankrupt’s financial obligations to their estate. Registrar Schulz was of the opinion that there was a way, without contravening the BIA, to change the status of GST refunds to payment by debtor while having the funds remain in the hands of the LIT. She ruled that GST refunds, if assigned in a properly legal drafted, binding and irrevocable assignment format, would allow the bankrupt to authorize the use of these funds as a payment by themselves. She was also of the opinion that the assignment should be executed at a Glasgow vs MacIntyre Two GST Opinions By James Moses time when it was reasonable to consider using the refunds and with the full understanding and consent of the bankrupt. Having referred to Re: McIntyre, but respectfully declining to follow it, Registrar Mills agreed with many of the points brought up by Registrar Schulz regarding the increased efficiency and procedural simplicity of dealing with an assignment of funds. Registrar Mills was sympathetic to the plight of LITs and bankrupts. Registrar Mills was of the opinion that there was no practical way 48 Rebuilding Success Spring/Summer2019