Food required by you and your dependents during the next 12 months.

Necessary clothing up to a value of $4, 000

Household furnishings and appliances to a value of $4, 000

One motor vehicle not exceeding a value of $5, 000 (equity)

Medical and dental aids required by you and your dependents.

The equity in your principal residence, including a mobile home, up to a value of $40,000. If you are a co-owner of the residence, the amount of the exemption is reduced to an amount that is proportionate to your ownership interest.

Personal property (i.e., tools, equipment, books) that you require to earn income from your occupation up to a value of $10,000.

Social allowance, handicap benefit or a widow's pension if the proceeds from the payment are not intermingled with your other funds.

Where you are a bona fide farmer and your principal source of livelihood is farming: 160 acres if your principal residence is located on that 160 acres and the 160 acres is part of your farm.

Where your primary income is from farming operations, personal property that you require for the proper and efficient conduct of your farming operations for the next 12 months.

Equity in a home in Greater Vancouver and Victoria up to a value of $12,000. In the rest of the province up to a value of $9,000

Equity in household items up to a value of $4,000

Equity in a vehicle up to a value of $5,000; The vehicle exemption drops to $2,000 if the debtor is behind on child care payments (to facilitate the enforcement of Maintenance Orders)

Equity in work tools up to a value of $ 10,000

Equity in essential clothing and health aids is unlimited

Household furniture and personal effects to a value of $4,500 per person

Tools of the trade to a value of $4,500

A motor vehicle, if required for employment

$32,000 equity in your home ($64,000 if jointly owned)

Certain life insurance policies

Certain pensions

Necessary and ordinary clothing of the family

The books of a professional person

The trailer or portable shack occupied by the debtor as living quarters.

RRSPs, RRIFs and DPSPs are exempt from seizure

Furniture, household furnishings and appliances not exceeding total value of $4,500

Necessary and ordinary clothing of the debtor and family

Food and fuel necessary to family for period of six months or cash equivalent

If debtor is a farmer:

• animals necessary for farming operation for 12 months

• farm machinery, dairy utensils and farm equipment necessary for ensuing 12 months

• one motor vehicle if required for purposes of agricultural operations

• Home quarter

Tools, implements, professional books and other necessaries not exceeding a total value of $7,500 used in practice of trade, occupation or profession

One motor vehicle, if necessary for work or transportation to and from work, not exceeding $3,000 in value

Articles and furniture necessary to performance of religious services

Seed sufficient to seed all land of debtor under cultivation

Health aids, including wheelchair, air conditioner, elevator, hearing aid, eye glasses, prosthetic or orthopaedic equipment, necessary to debtor or family

Chattel property of municipalities and schools

Actual residence of the bankrupt, equity of $1,500 each if in joint tenancy or tenancy in common, or $2,500 if not in joint tenancy

RRSPs, Registered Retirement Income Funds (RRIFs) and Deferred Profit Sharing Plans (DPSPs)

Clothing up to a value of $ 5,650.00

Household Goods up to a value of $11,300.00

Tools of the Trade up to a value of $11,300.00

Farmers

• The livestock, fowl, bees, books, tools and implements and other chattels ordinarily used by the debtor in the debtor's business or calling not exceeding $25,000 in value;

• Sufficient seed to seed all the person's land under cultivation, not exceeding 100 acres.

• Fourteen bushels of potatoes;

• Where seizure is made between the October 1st and the April 30th, such food and bedding as are necessary to feed and bed the exempt livestock and fowl until the following April 30th.

Motor Vehicle up to a value of $ 5,650.00

The movable property which furnishes his main residence, used by and necessary for the life of the household, up to a market value of $6,000 established by the seizing officer

The food, fuel, linens and clothing necessary for the life of the household

The instruments of work needed for the personal exercise of his professional activity

Family papers and portraits, medals and other decorations

Property declared by a donor or a testament to be exempt from seizure except in certain cases

Judicially awarded support and sums given or bequeathed as support

Benefits payable under a supplemental pension plan to which an employer contributes on behalf of his employees, other amounts declared unseizable by an Act governing such plans and contributions paid or to be paid into such plans

Periodic disability benefits and expense reimbursements under a contract of accident and sickness insurance

Property of a person that he requires to compensate for a handicap

A certain portion of salaries and wages based on the number of dependants

Consecrated vessels and things used for religious worship;

Employer contributions to pension, insurance or social welfare funds;

The value of the food and lodging supplied or paid for by the employer on the occasion of traveling while carrying out work;

Passes given by a transportation undertaking to an employer's employees.

Furniture, household furnishings and appliances used by the debtor or a dependent to a realizable value of $5,000 or to any greater amount that may be prescribed

Food, clothing and fuel necessary for the debtor and his family for 3 months

Two horses and sets of harness, two cows, ten sheep, two hogs and twenty fowl, and food therefor for six months

Necessary tools, equipment and books to the value of $6,500 used in the practice of the debtor's trade or profession

Necessary seed grain and potatoes required for planting purposes to the following quantities: forty bushels of oats, ten bushels of barley, ten bushels of buckwheat, ten bushels of wheat and thirty-five barrels of potatoes

One motor vehicle having a realizable value of not more than six thousand five hundred dollars at the time the claim for exemption is made, or not more that any greater amount that may be prescribed, if the motor vehicle is required by the debtor in the course of or to retain employment or in the course of and necessary to the debtor's trade, profession or occupation or for transportation to a place of employment where public transportation facilities are not reasonably available

Necessary medical and health aids

Pets belonging to the debtor

Pension plans

Food required by debtor and dependants during the next 12 months

Medical and dental aids required by debtor and dependants

Domesticated animals which are kept as pets and not used for business purpose

Fuel or heating as a necessity for the debtor and his or her dependants

Clothing of the debtor and his or her dependants, of a value totalling $4,000

Appliances and household furnishings (which are defined as washing machine, clothes dryer, "reasonably necessary" bedroom suites and bedding, oven and stove top burners, "necessary" dishes and kitchen utensils, and "necessary" strollers, cribs and highchairs), of a value totalling $4,000

Motor vehicle of the debtor, value totalling $2,000

Items of a sentimental value to the debtor, a value totalling $500

The debtor's equity in his or her principal residence, $10,000

Personal property used by and necessary for debtor to earn income from occupation, trade, business or calling, $10,000

RRSPs, Registered Retirement Income Funds (RRIFs) and Deferred Profit Sharing Plans (DPSPs)

Where the debtor's primary occupation is farming, personal property, including agricultural products, ordinarily used by and necessary for the debtor to earn income from farming, to a value not exceeding $10,000.

Where the debtor's primary occupation is fishing, personal property ordinarily used by and necessary for the debtor to earn income from fishing to a value not exceeding $10,000.

Where the debtor's primary occupation is aquaculture, personal property ordinarily used by and necessary for the debtor to earn income from aquaculture to a value not exceeding $10,000.

Necessary wearing apparel, household furnishings and furniture

Necessary fuel and food

Necessary grain, seeds, cattle, hogs, fowl, sheep and other livestock for the domestic use of the debtor and his family

Necessary medical and health aids

Farm equipment, fishing nets, tools and implements used in debtor's chief occupation, not exceeding $1,000

Motor vehicle not exceeding $3,000

the necessary and ordinary clothing of the debtor and his family;

any motor vehicle owned by the debtor not exceeding $3,000 in value;

the household furniture, utensils, equipment, food and fuel that are contained in and form part of the permanent home of the debtor, not exceeding $2,000 in value;

Registered Retirement Income Funds (RRIFs)

RRSP's are exempt (no limit) provided they have a defined beneficiary which is a specific member of direct family;

in the case of a debtor other than a farmer, tools, instruments and other chattels ordinarily used by the debtor in his business, trade or calling,not exceeding $2,000 in value;

in the case of a debtor who is a farmer:

• livestock, fowl, agricultural machinery and equipment ordinarily used by the debtor in his farm operation,not exceeding $5,000 in value,and

• sufficient seed to seed all his land under cultivation not exceeding 100 acres

household furniture, utensils and equipment that are contained in and form part of the debtor's permanent home.

necessary and ordinary clothing of the debtor and the family of the debtor;

food, fuel and other necessaries of life required by the debtor and the family of the debtor for the next 12 months;

tools, implements and other chattels necessary to, and actually used by the debtor in his business, profession or calling (not exceeding $600.00).

house and buildings occupied by the debtor and the lot on which they are situated (not exceeding $3,000.00).

RRSP's associated with life insurance policies are exempt from seizure or attachment.

all registered retirement savings plans (RRSPs)

cash surrender value of life insurance policies where the beneficiary named is the spouse, child, parent or grandchild.

generally, pension plans.