1882540 Ontario Inc., 1665651 Ontario Ltd., 2495584 Ontario Inc. and 1632032 Ontario Ltd., o/a What A Bloom Canada, 1800flowers.ca, Memorial Flowers, Flower Crazy, Special Moments, Hanna Florist, Flowers Canada

1882540 Ontario Inc. and its affiliated companies, operating as What A Bloom Canada, 1800flowers.ca, Memorial Flowers, Flower Crazy, Special Moments, Hanna Florist and Flowers Canada, are in a court-appointed receivership brought under BIA section 243. The Toronto-Dominion Bank holds a General Security Agreement dated May 8, 2014 and reported a balance of $1,497,849.64 owing as of May 16, 2016, ranking ahead of Business Development Bank Canada, which subordinated its 2007 blanket PPSA registration under a May 5, 2014 priority agreement. Her Majesty the Queen in Right of Canada asserts a deemed-trust claim of $1,854,222 as of January 15, 2016 arising from a CRA re-assessment of unremitted HST, with interest compounding daily since December 18, 2015; the borrower disputes the assessment but has not produced evidence of an appeal. The Ontario Ministry of Finance holds a $9,519 claim, and Mercedes-Benz Financial Services Canada Corporation holds a purchase-money security interest in a 2015 Mercedes-Benz.