What is the test for treating a tax refund received after discharge as property of the bankrupt?

Let me summarize this review. One begins with Marzetti v. Marzetti, 1994 CanLII 50 (SCC), [1994] 2 S.C.R. 765, 26 C.B.R. (3d) 161. It held that a tax refund received after discharge flowing from income earned in the bankruptcy period, the return for which had been filed after discharge, should be considered as property of the bankrupt under Section 67. It then considered the question of whether the treatment of the refund as property is overridden by Section 68.