s.135Preferential debts
135
Section 135Part 20Rules as to Priority of Payment

Preferential debts

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The following debts shall be paid in priority to all other debts, and between themselves such debts shall rank equally, and shall be paid in full unless the property of the bankrupt is insufficient to meet them, in which case they shall abate in equal proportion between themselves —
all public taxes imposed by law due from the debtor at the date of the provisional order not exceeding in the whole one year’s taxes;
all wages or salary of any clerk or servant in respect of services rendered to the debtor during four months next preceding the date of the provisional order, not exceeding one hundred dollars; and
all wages of any labourer or worker in respect of services rendered to the debtor during four months next preceding the date of the provisional order.
Save as aforesaid, all debts provable under the petition shall be paid pari passu.

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