<p>1. Deliberately chose, during a significant number of years, to incur and pay debts in respect of goods, services and other items for his own benefit (direct or indirect) and that of his family, but not to pay tax debts</p><p>2. Engaged in this conduct even though substantial amounts of disposable income that was available to him rendered it practicable for him to pay and provide for his tax liabilities in addition to meeting his living expenses and his other financial commitments.</p>