Bankruptcy and Insolvency General Rules

66 (1) If the Superintendent issues a letter of comment pursuant to section 63 requesting the taxation of a trustee’s accounts, the trustee shall, after obtaining a hearing date from the registrar and within 30 days after the day of receipt of the letter of comment, send to each creditor who has proved a claim and to the Division Office

• (a) a notice of hearing for the taxation of the trustee’s accounts and the discharge of the trustee, in prescribed form, which notice must be sent at least 30 days before the date of the hearing;

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

• (c) a copy of the dividend sheet, showing the dividends paid or to be paid to the creditors of the bankrupt.

(2) A creditor may object to the taxation of the trustee’s accounts and 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, which notice of objection must be received by the trustee before the start of the hearing;

• (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.