The Canadian Encyclopedia — neutral, cited, updated
July 26, 2026Sources cited
Canadianwire.
Canada’s encyclopedia & explainer
HomeBusiness & MoneyFinanceBankruptcy
Business & Money • Finance

Bankruptcy

Bankruptcy is a legal process through which a person, business, or other entity that cannot pay its debts may seek relief under court supervision.

By Ethan Anderson| Reviewed by Olivia Bennett, Standards & Fact-Checking Lead| Updated July 26, 2026|2 min read| Fact-checked

Bankruptcy is a legal process through which a person, business, or other entity that cannot pay its debts may seek relief under court supervision. It can result in liquidation of assets or a repayment or reorganization plan, depending on the law and the type of case. Bankruptcy is generally triggered by a legal filing and is overseen by a court.

Definition

Bankruptcy is the formal legal status or process that follows a judicial determination that a debtor cannot pay debts owed. In common usage it is often used more broadly to mean financial failure, but in law it has a specific meaning. It is distinct from insolvency, which refers more broadly to an inability to meet debts as they come due.

How bankruptcy works

A bankruptcy case usually begins with a petition filed by the debtor or, in some systems, by creditors. The court or trustee then administers assets, creditor claims, and any discharge or repayment arrangement. The process is supervised by a court or court-appointed trustee.

Types and outcomes

Depending on the legal system, bankruptcy may involve liquidation, reorganization, or debt adjustment. Typical outcomes include liquidation of assets, a repayment plan, or reorganization. U.S. law, for example, includes different chapters for individuals, businesses, municipalities, and family farmers.

Bankruptcy in Canada

In Canada, bankruptcy is a procedure under the Bankruptcy and Insolvency Act. A Licensed Insolvency Trustee administers the process and distributes proceeds to creditors according to statutory priority. Bankruptcy applies to individuals, businesses, and some other entities.

Key facts

  • Bankruptcy is generally triggered by a legal filing and is overseen by a court.
  • It is distinct from insolvency, which refers more broadly to an inability to meet debts as they come due.
  • Bankruptcy can lead to liquidation of assets, reorganization of debts, or a repayment plan, depending on the jurisdiction and case type.
  • Not all debts are necessarily discharged in bankruptcy.
  • In Canada, bankruptcy is governed by the Bankruptcy and Insolvency Act.
🍁
Canadian context

Bankruptcy is a key part of Canadian insolvency law and is governed primarily by the Bankruptcy and Insolvency Act. Canadian readers may encounter it in consumer debt, small business failure, and corporate restructuring contexts, usually involving a Licensed Insolvency Trustee.[9][12]

Frequently asked questions

What is bankruptcy?
Bankruptcy is a legal process that addresses a debtor’s inability to pay debts, usually under court supervision.
Is bankruptcy the same as insolvency?
No. Insolvency is the inability to pay debts, while bankruptcy is the legal process or status that follows a formal legal proceeding.
What happens in bankruptcy?
The court or trustee may liquidate assets, approve a repayment plan, or reorganize debts, depending on the case and jurisdiction.
Do all debts disappear in bankruptcy?
No. Some debts are not dischargeable, and the court determines which debts are repaid or remain enforceable.
Who administers bankruptcy in Canada?
Canadian bankruptcies are administered under the Bankruptcy and Insolvency Act, typically by a Licensed Insolvency Trustee.

References

  1. Britannicahttps://www.britannica.com/money/bankruptcy
    Supports: Definition of bankruptcy and distinction from insolvency.
  2. Debt.orghttps://www.debt.org/bankruptcy/
    Supports: Court-supervised debt relief, liquidation/reorganization, and non-dischargeable debts.
  3. United States Courtshttps://www.uscourts.gov/court-programs/bankruptcy
    Supports: Bankruptcy as a fresh start, asset liquidation or repayment plan, and petition-based process.
  4. Business Development Bank of Canadahttps://www.bdc.ca/en/articles-tools/entrepreneur-toolkit/templates-business-guides/glossary/bankruptcy
    Supports: Canadian bankruptcy under the Bankruptcy and Insolvency Act and role of Licensed Insolvency Trustee.
  5. PwC Canadahttps://www.pwc.com/ca/en/services/insolvency-assignments/what-is-bankruptcy.html
    Supports: Canadian bankruptcy under the BIA and stay of proceedings.
  6. Cornell Law School Legal Information Institutehttps://www.law.cornell.edu/wex/bankruptcy
    Supports: Bankruptcy law concepts, discharge of certain debts, and court supervision.