What is the test for submitting a second proof of claim to a substituted trustee in bankruptcy?

Canada (Federal), Canada

The following excerpt is from Grant v. The Queen, 2017 TCC 121 (CanLII):

I will add that even if I am wrong in reaching this conclusion, it is not disputed that a second proof of claim was sent to the substituted trustee in bankruptcy approximately 11 months after the date of bankruptcy. I find that the decision of Moriyama v. The Queen, cited above, is authority for the proposition that this was a valid proof of claim and that the requirements of paragraph 227.1(2)(c) were met, again given the directory nature of that provision.

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