A person, corporation, partnership or other business entity whose assets and debts are the subject of the bankruptcy proceeding 11 U S C A §101(13) Note that the former term "bankrupt" is no longer used in the Code or in practice
A person, business or corporation which owes a debt to others A debtor under the BIA is a person who resided in Canada or carried on business there at the time of his insolvency
One who owes another anything, or is under obligation, arising from express agreement, implication of law, or principles of natural justice, to pay money or to fulfill some other obligation; in bankruptcy or similar proceedings, the person who is the subject of the proceeding
One who owes another (the "creditor") a money amount or other valuable consideration, especially one guilty of neglecting payment