Bankruptcy and Insolvency General Rules

64 (1) If the Superintendent’s letter of comment states that the Superintendent is not requesting the taxation of the trustee’s accounts, the trustee shall, within 30 days after receipt of the letter of comment, send to each creditor who has proved a claim a notice of taxation of the trustee’s accounts and discharge of the trustee, in prescribed form, attaching

• (a) a copy of the trustee’s final statement of receipts and disbursements;

• (b) a copy of the dividend sheet, showing the dividends paid or to be paid to the creditors of the bankrupt; and

• (c) the final dividend that is owed to the creditor, if the trustee is satisfied that no creditor will object to the taxation of the trustee’s accounts and the discharge of the trustee.

(2) A creditor may, within 30 days after the day on which the notice referred to in subsection (1) is sent, object to the taxation of the trustee’s accounts and the discharge of the trustee by

• (a) serving a notice of objection on the trustee or sending a notice of objection to the trustee by registered mail or courier;

• (b) filing a copy of the notice of objection with the registrar, along with any applicable fee provided by the tariff; and

• (c) sending a copy of the notice of objection to the Division Office.