Bankruptcy and Insolvency General Rules

127 The final report and statement of accounts that are required by subsection 246(3) of the Act to be prepared by a receiver forthwith after completion of their duties as receiver must contain the following information:

• (a) the final statement of receipts and disbursements;

• (b) details of the manner of distribution of the proceeds realized from the property of which the receiver had taken possession or control; and

• (c) details of the disposition of any property of which the receiver had taken possession or control and that is not accounted for in the final statement of receipts and disbursements.