Proceedings.

1823741 Alberta Ltd. and 1872806 Alberta Ltd.

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Proceeding
Receivership (court-appointed)section 13(2) of the Judicature Act, RSA 2000, c.J-2, section 99(a) and 242 of the Business Corporations Act, RSA 2000, c.B-9, and 65(7) of the Personal Property Security Act, RSA 2000, c.P-7
File
2203-18590
Filings held18
Last activity16 Jun 2026
On the record706 days
Secured debt$1.26M
OverviewSummary updated

1823741 Alberta Ltd. and 1872806 Alberta Ltd. are before the Court of King's Bench of Alberta in proceedings under the Bankruptcy and Insolvency Act, carried under court file number 2203-18590. The proceedings commenced on October 15, 2024, the date on which a receivership order was granted. The matter remains active. Beyond the October 15, 2024 order, the record contains no further dated steps for either company, and identifies no receiver, applicant creditor or property under administration.

Claims processIf you are owed money

A claims procedure has been established — see the order for deadlines.

Per the Order Approving Claims Process, granted November 4, 2025 dated 4 November 2025.

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Case updates18 dated entries
#Report

The officer filed report no. Third Report. The Receiver terminated operations of the Shavings Business and Mulch Business following completion of the Sales Process; the Sundre Property and remaining assets were sold via the Sale Agreement and Auction Agreement, and the Receiver is now administering claims processes and remaining wind-down tasks, including a potential bankruptcy assignment of 182 AB.

Source: Receiver Third Report, dated March 16, 2026

#Report

The officer filed report no. Second Report. The Receiver continued operating the Shavings Business during the receivership to support a turn-key sale but terminated its operations on October 10, 2025 following completion of the Sales Process; the Mulch and Fabrication businesses had already ceased or were discontinued.

Source: Receiver Second Report, dated October 28, 2025

#Report

The officer filed report no. Supplemental to the First Report. The Receiver is refining its proposed sales process (to occur after completion of the property claims process), proposing to remove disputed Bale Inventory from the sale package pending further review, and addressing rent/lease reconciliation issues between 182 AB and 187 AB.

Source: Supplemental to the Receiver First Report, dated July 21, 2025

Parties

Debtor

1823741 Alberta Ltd. and 1872806 Alberta Ltd.

Receiver

BDO

Capital structureAs asserted in the filings
stated amounts, drawn to scale
#Priority classCreditorAmountSource
3Deemed trusts (CRA and other)Canada Revenue Agency (CRA) · in 926 casesDeemed trust class (pre-receivership GST). CRA completed a deemed trust audit in December 2024 and confirmed no source deductions outstanding pre-receivership. — debtor: 182 AB$24.2KReceiver First Report, dated July 15, 2025
3Deemed trusts (CRA and other)Canada Revenue Agency (CRA) · in 926 casesDeemed trust class (pre-receivership GST); arbitrarily assessed by CRA; Receiver is reviewing and filing outstanding GST returns and amount is likely subject to change. — debtor: 187 AB$11.9KReceiver First Report, dated July 15, 2025
4SecuredBusiness Development Bank of Canada (BDC) · in 241 casesPPSA registration over all present and after-acquired personal property (registered June 5, 2015) against both 182 AB and 187 AB; mortgage in the principal amount of $1,560,000 registered September 9, 2015 against the Sundre Property (187 AB) — Stated as priority secured creditor (BDC took no position on Receivership Application but maintains rights as priority secured creditor). Amount excludes legal fees incurred after March 31, 2025, plus continuing interest and costs; identical figure reported for both debtors, suggesting a single combined/cross-collateralized claim. BDC also registered a · as of 11 Jul 2025$1.26MReceiver First Report, dated July 15, 2025
4SecuredWorker's Compensation Board of Alberta (WCB)Regulatory pre-receivership premium claim, per WCB's own statement; listed by the Receiver under 'Secured and Priority Creditors'. — debtor: 182 AB$3.46KReceiver First Report, dated July 15, 2025
Sale processAs stated in the filings

3 transactions · 2 closed · 1 proposedSundre Property and other assets sold pursuant to Sale Agreement and Auction Agreement, closedReceiver Third Report, dated March 16, 2026 · 16 Mar 2026

PurchaserPriceStatusSource
McDougall Auctioneers Ltd.the assets related to the Fabrication Business, various farm equipment (the majority of which is located in Provost Alberts with Mr. Ganser), and miscellaneous other tools and equipment located at the Sundre Property · auction · agreement 24 Oct 2025SealedNet Minimum Guarantee amount disclosed only in the Confidential Supplement to the Second Report.ProposedReceiver Second Report, dated October 28, 2025
2211824 Alberta Ltd. and 1578646 Alberta Ltd.all of the Applicant's right, title and interest in and to the assets described in the APA (the 'Purchased Assets') · real property · agreement 28 Oct 2025SealedPurchase price and deposit are disclosed only in the Confidential Supplement to the Second Report; this report does not state the amount.Closeddate not statedReceiver Third Report, dated March 16, 2026
end purchasers via auction, unnamedthe various inventory, vehicles, and equipment owned by 182 AB, along with Schedule A Assets · auctionnot statedCloseddate not statedReceiver Third Report, dated March 16, 2026
AdvisorsMcDougall Auctioneers Ltd. (auctioneer)Receiver Third Report, dated March 16, 2026
Closing termsVesting effective upon delivery of the Receiver's Closing Certificate confirming payment of purchase price, satisfaction/waiver of closing conditions, and completion of the TransactionSale Approval and Vesting Order, granted November 4, 2025
Sealed materialsthe Asset Purchase AgreementSale Approval and Vesting Order, granted November 4, 2025
RecoveriesAs stated in the filings

Unsecured creditors: not yet estimated. BDC $1.15M.Receiver Second Report · 28 Oct 2025

ClassCreditorClaimsRecoveryBasisSource
Securedpaid in fullconditionalEstimatedper the receiverApplication re Sale, Auction Agreement and Claims Process Approval,… · 29 Oct 2025
SecuredBDC$1.15Minterimconditionalper the receiverReceiver Second Report · 28 Oct 2025
SecuredBusiness Development Bank of Canada$1.15MinterimconditionalEstimatedper the receiverApplication re Sale, Auction Agreement and Claims Process Approval,… · 29 Oct 2025
Unsecurednot yet estimatedper the receiverReceiver Second Report · 28 Oct 2025

Each row is one filing's statement, copied as it reads and never computed. "Estimated" is the officer's forecast; "Under the plan" is the plan's or proposal's own term; "Final" is a declared or paid distribution; a row with no chip states no footing. A range is the two numbers stated; "of proven claims" is the document's own denominator.

Fees and ratesAs stated in the filings

2 engagements · 2 firmslatest: BDO Canada Limited, to 30 Jun 2025, $350,607.50 in feesSupplemental to the Receiver First Report · 21 Jul 2025

FirmPeriodHoursFeesRatesSource
BDO Canada LimitedReceiverto 30 Jun 2025751$350,607.50ex. taxcourtesy discount$250 – $6258 peopleSupplemental to the Receiver First Report · 21 Jul 2025
8 peopleBDO Canada Limited, to 30 Jun 2025
NameTitleHoursRateFees
David LewisPartner1$625$625.00
Kevin MeylerPartner77.8$625$48,625.00
Breanne ScottSenior Manager255.3$525$134,032.50
Jerri BeauchampManager112$425$47,600.00
Lorry FritscheManager247.2$425$105,060.00
Kate YaroslavtsevaAnalyst0.5$270$135.00
Sahib SinghSenior Analyst11.5$270$3,105.00
Laura DemchukAdministrator45.7$250$11,425.00
TOTAL751$350,607.50
Stikeman Elliott LLPCounsel16 Oct 2024 – 30 Apr 2025not statedSupplemental to the Receiver First Report · 21 Jul 2025
Estate financialsReported figures — never derived
Total assets at filing$3.17M

per Unaudited consolidated balance sheet prepared by the Receiver together with 182 AB's bookkeeper from the Companies' books and records; the Receiver did not complete an audit, review, or other verification and expresses no assurance or opinion as to its accuracy or completeness. Document states the analysis 'was completed on October 18, 2025 balances' — an apparent drafting inconsistency given the report is dated July 15, 2025 (possibly intended as October 2024, shortly after the Oct 15, 2024 Receivership Date). · 182 AB entity-level, consolidated across its Shavings, Mulch, and Fabrication Business segments; does not include 187 AB, a separate debtor in the same receivership with its own unaudited balance sheet. — 182 AB liabilities are itemized rather than totaled: BDC secured debt (~$1,263,645, shared with 187 AB), CRA GST (~$24,229, deemed trust), WCB (~$3,456), and unsecured creditors (~$926,000, including ~$748,172 to related party Kwiksilver and ~$103,500 to director/shareholder Mr. Haldane). Separately, 187 AB's most recent unaudited balance sheet (dated April 30, 2022) shows Sundre Property net book value of ~$1,596,900, other assets of ~$45,700, cash of ~$6,972 (as at the Oct 15, 2024 Receivership Date), and unsecured intercompany/related-party claims of $492,000; no total assets/liabilities fi

Cumulative receipts

$2.64M

As at 28 Oct 2025Receiver Second Report, dated October 28, 2025

Cumulative disbursements

$2.15M

As at 28 Oct 2025Receiver Second Report, dated October 28, 2025

Cash on hand

$164K

As at 16 Mar 2026Receiver Third Report, dated March 16, 2026

Professional fees to date

$175K

As at 16 Mar 2026Receiver Third Report, dated March 16, 2026

Documents
18 filings
DateDocumentFile
Creditor PackagePDF
Order Approving Receiver Activities and Assignment into Bankruptcy, granted March 26, 2026
  • Presiding officer Justice Little
PDF
Application re Approval of Receiver Fees, Activities and Assignment into Bankruptcy, filed March 16, 2026PDF
Receiver Third Report, dated March 16, 2026
  • Cash on hand $164K · Note: Consolidated cash balance held by the Receiver as of the Third Report SRD date (March 13, 2026) · As at: 2026-03-13 · Qualifier: approximately
  • Closing confirmed Closed · date not stated · 2211824 Alberta Ltd. and 1578646 Alberta Ltd; Closed · date not stated
  • Operational summary The Receiver terminated operations of the Shavings Business and Mulch Business following completion of the Sales Process; the Sundre Property and remaining assets were sold via the Sale Agreement and Auction Agreement, and the Receiver is now administering claims processes and remaining wind-down tasks, including a potential bankruptcy assignment of 182 AB.
  • Professional fees $175K · Note: Plus disbursements and GST; Receiver's legal counsel (Stikeman Elliott) incurred additional legal fees of approximately $101,840 (plus disbursements and GST) from September 1, 2025 to January 31, 2026, collectively the Third Report Professional Fees · Party: Receiver (BDO Canada Limited) · Period: October 1, 2025 to February 28, 2026
  • + 5 more extracted facts
PDF
Order Approving Auction, Proposed Distribution and Activities of Receiver, granted November 4, 2025PDF
Order Approving Claims Process, granted November 4, 2025
  • Presiding officer Justice Neilson
PDF
Sale Approval and Vesting Order, granted November 4, 2025
  • Closing terms Vesting effective upon delivery of the Receiver's Closing Certificate confirming payment of purchase price, satisfaction/waiver of closing conditions, and completion of the Transaction
  • Purchaser 2211824 Alberta Ltd. and 1578646 Alberta Ltd. · all of the Applicant's right, title and interest in and to the assets described in the APA (the 'Purchased Assets') · asset sale · price sealed · approved
  • Sealed items the Asset Purchase Agreement
PDF
Sealing Order, granted November 4, 2025
  • Presiding officer Justice Neilson
PDF
Application re Sale, Auction Agreement and Claims Process Approval, filed October 29, 2025
  • Recovery outcome Entries: per estimated; per estimated · Table missing:
PDF
Receiver Second Report, dated October 28, 2025
  • Cash on hand $490K · Note: Exclusive of deposits held by the Auctioneer and Purchaser, disclosed only in the Confidential Supplement. · As at: 2025-09-30 · Qualifier: approximately
  • Disbursements $2.15M · Note: Prepared on a cash basis; does not include accruals for unpaid receipts/disbursements. Also notes $308,535 in outstanding professional fees deferred but not yet paid. · Since: October 15, 2024 (Receivership Date)
  • Operational summary The Receiver continued operating the Shavings Business during the receivership to support a turn-key sale but terminated its operations on October 10, 2025 following completion of the Sales Process; the Mulch and Fabrication businesses had already ceased or were discontinued.
  • Process results 71 solicited · as of 19 Sep 2025
  • + 8 more extracted facts
PDF
Sale and Investment Solicitation Process, Property Claim Process and Receiver Fees and Activities Approval Order, granted July 21, 2025
  • Order date 21 July 2025
  • Presiding officer Justice M.J. Lema
  • Sale outcome Sale process approved — The Proposed Sales Process that has been proposed by the Receiver in respect of certain Property of the Debtors, as set out and described in the First Report and Supplemental Report (the 'SISP'), is hereby approved.
PDF
Supplemental to the Receiver First Report, dated July 21, 2025
  • Fee schedule Engagements: Form: time_summary · Rows: Quote: Partner · Title: Partner · Row kind: level · Rate kind: standard · Name as stated: Partner; Kevin Meyler; David Lewis; Quote: Senior Manager · Title: Senior Manager · Row kind: level · Rate kind: standard · Name as stated: Senior Manager; Breanne Scott; Quote: Manager · Title: Manager · Row kind: level · Rate kind: standard · Name as stated: Manager; Jerri Beauchamp; Lorry Fritsche; Quote: Senior Analyst · Title: Senior Analyst · Row kind: level · Rate kind: standard · Name as stated: Senior Analyst; Sahib Singh; Quote: Analyst · Title: Analyst · Row kind: level · Rate kind: standard · Name as stated: Analyst; Kate Yaroslavtseva; Quote: Administrator · Title: Administrator · Row kind: level · Rate kind: standard · Name as stated: Administrator; Laura Demchuk; Fees: 350607.5 · Hours: 751 · Quote: TOTAL | 751.0 | | 350,607.50 · Row kind: subtotal · Rate kind: standard · Name as stated: TOTAL · Money: Tax: $15.7K · Label: GST 5% · Quote: GST 5%: | 15,734.90 · Fees: $351K · Quote: Our Fee (Per Schedule "A") | $ 350,607.50 · Total: $330K · Quote: BALANCE DUE | $ 330,432.95 · includes tax · includes disbursements · Approximate: false · Disbursements: $6.16K · Quote: Disbursements (Per Schedule "B") | 6,163.45 · Period: End: 2025-06-30 · Kind: invoice · Quote: For Professional Services rendered to June 30, 2025 · Approval: State: unstated · Averages: · Currency: · Invoices: · Firm text: BDO Canada Limited · Firm quote: BDO Canada Limited as the Receiver and Manager · Hours total: Quote: TOTAL | 751.0 | | 350,607.50 · Value: 751 · Context quote: For Professional Services rendered to June 30, 2025 in connection with our appointment as Receiver of 18237 41 Alberta Ltd. · Discount note: Text: Courtesy discount · Quote: Less: Courtesy discount | (42,072.90); Form: prose · Rows: · Money: Approximate: false · Period: End: 2025-04-30 · Kind: invoice · Label: Stikeman Accounts · Quote: accounts covering fees and disbursements incurred by counsel for the period of October 16, 2024 to April 30, 2025 (the "Stikeman Accounts") · Start: 2024-10-16 · Approval: State: unstated · Averages: · Currency: · Invoices: · Firm text: Stikeman Elliott LLP · Firm quote: the Receiver's independent legal counsel, Stikeman Elliott LLP ("Stikeman") · Context quote: accounts covering fees and disbursements incurred by counsel for the period of October 16, 2024 to April 30, 2025 (the "Stikeman Accounts")
  • Operational summary The Receiver is refining its proposed sales process (to occur after completion of the property claims process), proposing to remove disputed Bale Inventory from the sale package pending further review, and addressing rent/lease reconciliation issues between 182 AB and 187 AB.
  • Professional fees $330K · Note: Also approves fees, disbursements, other charges, and GST of $22,253.70 for Stikeman Elliott, counsel to the Receiver, for the period October 16, 2024 to April 30, 2025; Receiver's accounts include a courtesy discount of $42,072.90. · Party: BDO Canada Limited (Receiver) · Period: to June 30, 2025
  • Report date 21 July 2025
  • + 2 more extracted facts
PDF
Application re Sales Process and Property Claim Process, filed July 15, 2025PDF
Receiver First Report, dated July 15, 2025
  • Financial position Assets $3.17M · per Unaudited consolidated balance sheet prepared by the Receiver together with 182 AB's bookkeeper from the Companies' books and records; the Receiver did not complete an audit, review, or other verification and expresses no assurance or opinion as to its accuracy or completeness. Document states the analysis 'was completed on October 18, 2025 balances' — an apparent drafting inconsistency given the report is dated July 15, 2025 (possibly intended as October 2024, shortly after the Oct 15, 2024 Receivership Date). · 182 AB entity-level, consolidated across its Shavings, Mulch, and Fabrication Business segments; does not include 187 AB, a separate debtor in the same receivership with its own unaudited balance sheet. — 182 AB liabilities are itemized rather than totaled: BDC secured debt (~$1,263,645, shared with 187 AB), CRA GST (~$24,229, deemed trust), WCB (~$3,456), and unsecured creditors (~$926,000, including ~$748,172 to related party Kwiksilver and ~$103,500 to director/shareholder Mr. Haldane). Separately, 187 AB's most recent unaudited balance sheet (dated April 30, 2022) shows Sundre Property net book value of ~$1,596,900, other assets of ~$45,700, cash of ~$6,972 (as at the Oct 15, 2024 Receivership Date), and unsecured intercompany/related-party claims of $492,000; no total assets/liabilities figure is stated for 187 AB.
  • Secured creditors $3.46K · Note: Regulatory pre-receivership premium claim, per WCB's own statement; listed by the Receiver under 'Secured and Priority Creditors'. · Page: 11 · Debtor: 182 AB · Creditor: Worker's Compensation Board of Alberta (WCB)
PDF
Notice and Statement of Receiver for 1823741 Alberta Ltd.PDF
Receivership Order, granted October 15, 2024
  • Applicant Mark Edmund Haldane
  • Appointee BDO Canada Limited
  • Appointee role Receiver
  • Commencement date 15 October 2024
  • + 5 more extracted facts
PDF
Application to Appoint a Receiver
  • Applicant Mark Edmund Haldane
  • Appointee BDO Canada Limited
  • Appointee role receiver and manager, or in the alternative, as receiver
  • Commencement date 28 May 2024
  • + 2 more extracted facts
PDF
Affidavit of Mark Haldane, sworn May 24, 2024
  • Secured creditors Note: $1,560,000 is the stated guarantee limit, not a balance owing; personal guarantees for up to $500,000 were also given by Mark Haldane and Michael Ganser (individuals) dated Sept 1, 2015 - guarantors' names noted, not extracted as company entries · Page: 7 · Debtor: 1823741 Alberta Ltd. ("182") · Creditor: Business Development Bank of Canada (BDC) · Currency: CAD · Security: 182 Guarantee to BDC dated Sept 10, 2015 (guarantee of 187's BDC Loan indebtedness up to $1,560,000), secured by a General Security Agreement dated Sept 10, 2015 made by 182 in favour of BDC; PPR search results (Exhibit 32) show BDC security registrations against 182, and BDC caused equipment of 182 to be seized on Sept 11, 2023
PDF

Filing titles, dates, and extracted key facts are public.

CiteProceedings., “1823741 Alberta Ltd. and 1872806 Alberta Ltd.” (Receivership (court-appointed)), Court of King's Bench of Alberta. Retrieved 20 September 2026, https://proceedings.ca/case/1823741-alberta-ltd-and-1872806-alberta-ltd

Sources last checked · summary updated 8 August 2026 · Report a correction · Printed from proceedings.ca/case/1823741-alberta-ltd-and-1872806-alberta-ltd

Facts and summaries are extracted automatically from the court filings linked on each page; the filings remain the authoritative record. Suggested corrections are reviewed against the source filings.