The Ontario Budget on May 8, 1996 introduced one more duty for Trustees in Bankruptcy. While the authority may be somewhat questionable, Trustees are required to notify the Ontario Minister of Finance within ten days of all new bankruptcies. Employers must complete all arrears of filings, including the current one, within 40 days of bankruptcy.

The purpose is hard to imagine, since the deemed trust is invalid on bankruptcy, the lien is only valid if registered under the PPSA prior to bankruptcy, and there is no directors' liability.