一、目的与意图加拿大现行破产法具有三重目的。首先,它旨在为诚实而不幸的债务人解除债务,如果该债务人依法向债权人交出其所有财产的话;第二,该法废除了某些优先权,并依照法定的顺序为无担保债权人提供了可预见的、公平的对债务人资产的分配方法;第三,揭露并惩罚企图以各种方法欺骗债权人的债务人。作为一部联邦法律,加拿大破产法的一个附加的好处是为加拿大在全国处理破产案件提供了一个统一的制度。 First, the purpose and intention Canada’s current bankruptcy law has three purposes. First, it seeks to release the debt of an honest and unfortunate debtor if the debtor has surrendered all his property to creditors in accordance with the law; secondly, the Act repeals certain priorities and provides the unsecured creditors with legal order Predictable and equitable distribution of debtor assets; and third, exposing and punishing debtors who attempt to deceive creditors in various ways. As a federal law, an additional benefit of Canadian bankruptcy laws is that it provides Canada with a uniform system of handling bankruptcy cases throughout the country.