and can request further proof. The trustee may disallow, in whole or in part, any claim of right to a priority under the BIA or security. Generally, the test of proving the claim before the trustee in bankruptcy is very low, and a claim is proved unless it is too "remote and speculative". The rationale for such a low test is to discharge as many claims as possible to allow the bankrupt to make a fresh start after the discharge. Creditors also have the ability, with the approval of the court, to take over a cause of action that the trustee has decided not to pursue. Effect of discharge Discharge does not extinguish claims that are provable in bankruptcy. It releases the debtor from such claims, and creditors cease to be able to enforce them. Some liabilities are not released upon discharge, including: any fine, penalty, restitution or similar order imposed by a court, any award of damages by a court in civil proceedings arising from bodily harm, sexual assault or wrongful death, any debt or liability for alimony or alimentary pension, any debt or liability arising under a judicial decision or agreement relating to maintenance or support, any debt or liability arising out of fraud, embezzlement, misappropriation or defalcation while acting in a fiduciary capacity, any debt or liability resulting from obtaining property or services by false pretences or fraudulent misrepresentation (other than one arising from an equity claim), liability for the dividend that a creditor would have been entitled to receive on any provable claim not disclosed to the trustee (unless the creditor knew of the bankruptcy and failed to take steps to prove his claim), any student loans where the date of bankruptcy occurs while the bankrupt is a student, or within seven years after ceasing to be so (but relief is available where the bankrupt acted in good faith during the bankruptcy and financial difficulties will continue so that such debt can never be paid off), plus any interest accrued with respect to any of the above debts. Directors and parties related to the bankrupt may still be held personally liable for certain tax debts, and, if a clearance certificate is not obtained from the tax authorities prior to discharge, directors' liability will subsequently resume. Directors can also be held accountable for other liabilities arising from bankruptcy, regulatory and other statutory offences. Preferences and transfers at