Bankruptcy and Insolvency General Rules

62 The trustee of the estate of a bankrupt under summary administration shall apply for taxation of the trustee’s accounts and for the discharge of the trustee by sending to the Division Office

• (a) the trustee’s final statement of receipts and disbursements, in prescribed form;

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

• (c) if inspectors have been appointed by the creditors, the trustee’s final statement of receipts and disbursements showing approval by the inspectors’ signature or, if there is no approval, showing the reasons for the non-approval.