This includes contingent or unliquidated claims, and the BIA sets out a process for the valuation of any such claims: see s. 121(2). As stated in Rijal v. Distinctive Designs Furniture, 2009 HRTO 297 at para. 10, the purpose of the s. 121(1) is, so far as possible, to include every kind of claim in the definition of “provable claim”.
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