The Office of the Superintendent of Bankruptcy has amended and published Directive No. 11R2-2021, Surplus Income, Appendix A, to reflect the Superintendent’s standards for 2021. The examples in Appendix B of the directive have also been revised. The amended directive is now available on the OSB’s website: www.ic.gc.ca/eic/site/bsf-osb.nsf/eng/br03249.html.