Bankruptcy and Insolvency General Rules

100 (1) If the Superintendent’s letter of comment states that the Superintendent is not requesting the taxation of the administrator’s accounts, the administrator 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 administrator’s accounts and discharge of the administrator, in prescribed form, attaching

• (a) a copy of the administrator’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 under the consumer proposal; and

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

(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 administrator’s accounts and the discharge of the administrator by

• (a) serving a notice of objection on the administrator or sending a notice of objection to the administrator 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.