Is a disability tax credit exempt from the operation of the Bankruptcy and Insolvency Act?

Under the Income Tax Act, certain payments are exempted by law from the operation of the Bankruptcy and Insolvency Act such as GST credits. However, the fact that disability tax credits are not specifically exempted by operation of law does not end the matter. For example, damages for pain and suffering to a bankrupt have long been recognized as not forming part of his estate. In Drake v. Beckham 152 E.R. 823, Lord Denman ennunicated this principle at page 825: There is no doubt that a right of action for an injury to the body or feelings of a trader arising from a tort independent of contract does not pass to his assignees.... In all those cases the primary course of action, if of a nature properly speaking personal and the right to maintain it, would die with the bankrupt.