2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. are in CCAA proceedings under the Companies' Creditors Arrangement Act, commenced August 24, 2026 in the Ontario Superior Court of Justice (court file no. CL-26-00000362-0000) on the application of MarshallZehr Group Inc., with BDO Canada Limited as monitor. MarshallZehr holds first-ranking charges over the project's Phase 1 and Phase 2 and 3 properties and was owed $19,859,527.12 and $22,398,260.31 under its two credit facilities as at July 23, 2026, approximately $42,257,787.43 in aggregate. Seven construction liens totalling approximately $5.7 million are registered against the Phase 1 property. Trade creditors were owed $10.4 million as at July 31, 2026, including the lien amount, and Canada Revenue Agency HST arrears stand at approximately $950,000. Unaudited management-prepared statements for the project show assets of $60.6 million against liabilities of $62.2 million as at December 31, 2025.
The officer filed report no. Second Report. The Monitor assisted with stakeholder communications, engaged with listing brokers regarding a potential sale of the Project and reviewed listing proposals, and is proposing a Priority Claims Procedure for pre-filing priority claims.
Source: Second Report of the Monitor
The stay of proceedings was extended to November 13, 2026.
Source: Amended and Restated Initial Order - August, 28, 2026.
The unit sales order authorized the Monitor to complete sales of Phase 1 units under existing agreements at prices up to $1,100,000, excluding HST and extras, without further court approval.
Source: Unit Sales Order
Justice Dunphy granted the initial order on August 24, 2026, appointing BDO Canada Limited as monitor with the stay running to September 3, 2026.
Source: Initial Order, August 26, 2026
Responding Motion Record – Samuel G. Reisman (includes affidavit of Sam Reisman, sworn August 22, 2026) — Response / objection pleading
MarshallZehr filed a further submission in support of the application on August 18, 2026.
Source: Aide Memoire of MZ
MarshallZehr Group Inc. filed its application on August 17, 2026 for an initial order under the Companies' Creditors Arrangement Act, with BDO Canada Limited as proposed monitor, court file CL-26-00000362-0000.
Source: Application Record of the MarshallZehr Group Inc. (the “Applicant”)
Final Pre-Filing Report of BDO Canada Limited in its Capacity as Proposed Monitor — Pre-filing report
Case update
Hedge Road: the fight over the form of the order
MarshallZehr Group, owed $42.9 million on a stalled Lake Simcoe subdivision, brought a creditor-led CCAA application seeking a monitor with the power to make every Major Decision the co-owners used to make unanimously. Nobody opposes the filing — not even Sam Reisman, the director, subordinated lender and 12.8% mortgage participant who answered it. Six days of duelling affidavits, two aide memoires and an exchange of letters filed as a motion record later, what Justice Dunphy decides on August 24 is what the initial order says.
Debtor
2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc., and Rose Operating I GP Inc.
Monitor
BDO
Bench
| Judge | Court | On this docket | Cases on record |
|---|---|---|---|
| Justice Dunphy | Ontario Superior Court of Justice | 2 orders, Aug 2026 | 74 cases on record |
Counsel of record
| Party | Counsel | First seen | Source |
|---|---|---|---|
| MonitorBDO | Norton Rose Fulbright Canada LLP | 25 Aug 2026 | Service list · 25 Aug 2026 |
| Applicant2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc., and Rose Operating I GP Inc. | Miller Thomson LLP · Reconstruct LLP | 17 Aug 2026 | Service list · 25 Aug 2026 |
| CreditorAM Group of Companies Ltd | Duncan, Linton LLP | 24 Aug 2026 | Application · 24 Aug 2026 |
| CreditorDucimus Capital Inc | Fasken Martineau DuMoulin LLP | 24 Aug 2026 | Application · 24 Aug 2026 |
| CreditorLake Scugog Lumber Inc | Loopstra Nixon LLP | 24 Aug 2026 | Application · 24 Aug 2026 |
| CreditorMarshallZehr Group Inc | Miller Thomson LLP | 27 Aug 2026 | Factum · 27 Aug 2026 |
| CreditorMartino Contractors Ltd | Battiston & Associates | 24 Aug 2026 | Application · 24 Aug 2026 |
| CreditorMose Drywall Systems Ltd | Gionet Fairley Wood LLP | 24 Aug 2026 | Application · 24 Aug 2026 |
| CreditorSam Reisman | Thornton Grout Finnigan LLP | 23 Aug 2026 | Affidavit · 23 Aug 2026 |
| CreditorTarion Warranty Corporation | Torys LLP | 25 Aug 2026 | Service list · 25 Aug 2026 |
| CreditorYork Region Vacant Land Cond Corp No | Shibley Righton LLP | 24 Aug 2026 | Application · 24 Aug 2026 |
| # | Priority class | Creditor | Amount | Source |
|---|---|---|---|---|
| 4 | Secured | Marshallzehr Group Inc. · in 19 casesas of Filing Date (August 24, 2026) — Listed as secured creditor per Monitor's List of Creditors, dated August 25, 2026, based on Companies' books and records as of Filing Date — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $42.9M | Notice to Creditors |
| 4 | Secured | Rose Finance Corp.as of Filing Date (August 24, 2026) — Name suggests related party to the Companies (Rose Operating/Rose Sutton entities) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $5M | Notice to Creditors |
| 4 | Secured | Samuel Reismanas of Filing Date (August 24, 2026) — Individual listed as secured creditor; possible related party — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $2.05M | Notice to Creditors |
| 4 | Secured | Chalmers Construction Inc.as of Filing Date (August 24, 2026) — Lien claimant — Listed under 'Lien Claimants' category — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $1.61M | Notice to Creditors |
| 4 | Secured | Mose Drywall Systems Ltd. · in 2 casesas of Filing Date (August 24, 2026) — Lien claimant — Listed under 'Lien Claimants' category — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $1.21M | Notice to Creditors |
| 4 | Secured | AM Group Of Companies Ltd.as of Filing Date (August 24, 2026) — Lien claimant — Listed under 'Lien Claimants' category — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $1.04M | Notice to Creditors |
| 4 | Secured | Lake Scugog Lumber Inc.as of Filing Date (August 24, 2026) — Lien claimant — Listed under 'Lien Claimants' category — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $742K | Notice to Creditors |
| 4 | Secured | 2331810 Ontario Limitedas of Filing Date (August 24, 2026) — Lien claimant — Listed under 'Lien Claimants' category — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $571K | Notice to Creditors |
| 4 | Secured | Applewood Air Conditioning · in 2 casesas of Filing Date (August 24, 2026) — Lien claimant — Listed under 'Lien Claimants' category — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $329K | Notice to Creditors |
| 4 | Secured | 2694425 Ontario Inc.as of Filing Date (August 24, 2026) — Lien claimant — Listed under 'Lien Claimants' category — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $241K | Notice to Creditors |
| 4 | Secured | York Region Vacant Land Condominium Corporation No. 1532as of Filing Date (August 24, 2026) — Lien claimant — Listed under 'Lien Claimants' category — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $100K | Notice to Creditors |
| 4 | Secured | Martino Contractors Ltd. · in 2 casesas of Filing Date (August 24, 2026) — Lien claimant — Listed under 'Lien Claimants' category — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $58.7K | Notice to Creditors |
| 4 | Secured | Ducimus Capital Inc. · in 6 casesas of Filing Date (August 24, 2026) — Listed as secured creditor per Monitor's List of Creditors — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $1 | Notice to Creditors |
| 8 | Unsecured | Canada Revenue Agency · in 926 casesas of Filing Date (August 24, 2026) — Deemed trust / CRA claim class — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $950K | Notice to Creditors |
| 8 | Unsecured | Titan Carpentryas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $571K | Notice to Creditors |
| 8 | Unsecured | Town of Georginaas of Filing Date (August 24, 2026) — Municipal creditor - possibly municipal taxes; document does not label as preferred — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $535K | Notice to Creditors |
| 8 | Unsecured | Nota Plumbing&Heating Inc.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $406K | Notice to Creditors |
| 8 | Unsecured | SS landscaping & Renovations Inc.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $313K | Notice to Creditors |
| 8 | Unsecured | Ora Kitchens and Bathas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $294K | Notice to Creditors |
| 8 | Unsecured | Ferndale Trim&Doorsas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $250K | Notice to Creditors |
| 8 | Unsecured | Jeld-Wen Windows&Doorsas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $225K | Notice to Creditors |
| 8 | Unsecured | Cardell Flooring Ltd. · in 2 casesas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $203K | Notice to Creditors |
| 8 | Unsecured | Cooper Equipment Rentals Ltd. · in 2 casesas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $202K | Notice to Creditors |
| 8 | Unsecured | Rainbow Rolleras of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $181K | Notice to Creditors |
| 8 | Unsecured | Conquest Carpets Corp.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $148K | Notice to Creditors |
| 8 | Unsecured | Alliance Homes Ltd.as of Filing Date (August 24, 2026) — Possible related party given similar name to 'Alliance (Sutton) Inc.' — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $136K | Notice to Creditors |
| 8 | Unsecured | Best Concrete & Drain Inc.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $122K | Notice to Creditors |
| 8 | Unsecured | Marzz Electricas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $105K | Notice to Creditors |
| 8 | Unsecured | YYVLCC 1532as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $104K | Notice to Creditors |
| 8 | Unsecured | Alpa Stairs and Railings Inc.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $102K | Notice to Creditors |
| 8 | Unsecured | B.J.Brickwork Construction Ltd.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $93.5K | Notice to Creditors |
| 8 | Unsecured | Newco Stair&Railing Ltd.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $89.9K | Notice to Creditors |
| 8 | Unsecured | Latitude Richard Lozanoas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $78.6K | Notice to Creditors |
| 8 | Unsecured | Dream Home Realty Inc.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $56.5K | Notice to Creditors |
| 8 | Unsecured | Brampton Brick · in 2 casesas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $54.1K | Notice to Creditors |
| 8 | Unsecured | EMG Group Limitedas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $50.6K | Notice to Creditors |
| 8 | Unsecured | Abbey Overhead Doors Inc.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $36.2K | Notice to Creditors |
| 8 | Unsecured | Mykon Electric North Ltd.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $33.8K | Notice to Creditors |
| 8 | Unsecured | Morco Foundationas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $30K | Notice to Creditors |
| 8 | Unsecured | Kate Zaikos Designas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $28.4K | Notice to Creditors |
| 8 | Unsecured | Sharon Lowethas of Filing Date (August 24, 2026) — Individual creditor — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $25K | Notice to Creditors |
| 8 | Unsecured | R&R GTA Caulking Inc.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $21.9K | Notice to Creditors |
| 8 | Unsecured | Olympus Glass&Mirror Ltd.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $18.2K | Notice to Creditors |
| 8 | Unsecured | Re/Max All-Star Realty Inc.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $17.5K | Notice to Creditors |
| 8 | Unsecured | Dual Tekas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $17.4K | Notice to Creditors |
| 8 | Unsecured | Bevelle Edge Marble & Graniteas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $17K | Notice to Creditors |
| 8 | Unsecured | King Steel Inc.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $16.9K | Notice to Creditors |
| 8 | Unsecured | Kile Contractor Inc.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $15K | Notice to Creditors |
| 8 | Unsecured | Pelican Woodcliff Inc.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $12K | Notice to Creditors |
| 8 | Unsecured | WSP Canada Inc. · in 11 casesas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $9.28K | Notice to Creditors |
| 8 | Unsecured | On-Tek Electric Services Limitedas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $9.04K | Notice to Creditors |
| 8 | Unsecured | A&J Energy Consultantsas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $8.59K | Notice to Creditors |
| 8 | Unsecured | Goldman Sloan Nash & Haber LLP · in 3 casesas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $6.27K | Notice to Creditors |
| 8 | Unsecured | Allience Development Corp.as of Filing Date (August 24, 2026) — Possible related party given similar name — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $5.08K | Notice to Creditors |
| 8 | Unsecured | Shelly Shifmanas of Filing Date (August 24, 2026) — Individual creditor — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $4.41K | Notice to Creditors |
| 8 | Unsecured | LaRue's Haulageas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $4.07K | Notice to Creditors |
| 8 | Unsecured | Preszle Injury Lawyersas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $3.95K | Notice to Creditors |
| 8 | Unsecured | K.Winter Sanitation Inc.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $3.92K | Notice to Creditors |
| 8 | Unsecured | Bobby Troopas of Filing Date (August 24, 2026) — Individual creditor — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $2.8K | Notice to Creditors |
| 8 | Unsecured | Reconstruct LLPas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $2.76K | Notice to Creditors |
| 8 | Unsecured | Miller Thomson LLP · in 23 casesas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $2.38K | Notice to Creditors |
| 8 | Unsecured | Bark Brothers Tree care Inc.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $2.18K | Notice to Creditors |
| 8 | Unsecured | Legacy Drywall Systems Inc.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $2.11K | Notice to Creditors |
| 8 | Unsecured | Hydro One Networks Inc. · in 48 casesas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $1.82K | Notice to Creditors |
| 8 | Unsecured | Rona Inc. · in 13 casesas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $1.75K | Notice to Creditors |
| 8 | Unsecured | Enbridge Payment Processing Dept.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $1.63K | Notice to Creditors |
| 8 | Unsecured | Hicks Morley Hamilton Stewart Storie LLP · in 4 casesas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $1.57K | Notice to Creditors |
| 8 | Unsecured | McOuat Partnershipas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $1.36K | Notice to Creditors |
| 8 | Unsecured | Onpoint Design Build Inc.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $1.36K | Notice to Creditors |
| 8 | Unsecured | Sutton Home Hardwareas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $1.34K | Notice to Creditors |
| 8 | Unsecured | Landene Langen Electric Ltd.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $1.28K | Notice to Creditors |
| 8 | Unsecured | Glen's Sweepingas of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $1.09K | Notice to Creditors |
| 8 | Unsecured | Builder Software Tools Inc.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $990 | Notice to Creditors |
| 8 | Unsecured | Harold Roseas of Filing Date (August 24, 2026) — Individual creditor; possible related party given surname matches Companies' name (Rose) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $498 | Notice to Creditors |
| 8 | Unsecured | H.F.Smith Lumber Ltd.as of Filing Date (August 24, 2026) — debtor: 2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc. and Rose Operating I GP Inc. | $168 | Notice to Creditors |
Marketed — the Monitor engaged in discussions with listing brokers interested in submitting listing proposals in respect of the potential sale of the Project and obtained and reviewed listing proposals submitted by four listing brokersSecond Report of the Monitor · 11 Sep 2026
| Purchaser | Price | Status | Source |
|---|---|---|---|
| Phase 1 Unit purchasers under Existing APAs, unnamedthe Phase 1 Units · real property | Sealed | Proposed | First Report of the Monitor |
As at 31 Dec 2025 · per Unaudited Management-prepared financial statements related to the Project (2025 Financial Statements), included in the Atkinson Affidavit · The Project (2055226 Ontario Inc. development), not consolidated entity-wide — Assets consist predominantly of development land ($15.6 million) and property held for development ($44.5 million). Liabilities consist predominantly of mortgages and loans payable ($62.2 million), trade payables ($8.1 million) and deposits on sales ($1.3 million). Co-owners deficiency/(loss) of $11.8 million also presented.
| Date | Document | File |
|---|---|---|
Factum
| ||
| Motion Record | ||
Second Report of the Monitor
| ||
Unit Sales Order
| ||
Factum of the Application - August, 27, 2026
| ||
First Report of the Monitor
| ||
Notice to Creditors
| ||
Endorsement, dated August 26, 2026
| ||
Initial Order, August 26, 2026
| ||
Service List
| ||
Motion Record – Ducimus Capital Inc.
| ||
Affidavit of Manav Acharya sworn August 23, 2026
| ||
| Aide Memoire of Applicant | ||
Factum of Samuel G. Reisman
| ||
Supplementary Affidavit of Alex Troop sworn August 23, 2026
| ||
| Responding Motion Record – Samuel G. Reisman (includes affidavit of Sam Reisman, sworn August 22, 2026) | ||
Aide Memoire of MZ
| ||
Affidavit of Alex Troop sworn August 17, 2026
| ||
Amended and Restated Initial Order - August, 28, 2026.
| ||
Application Record of the MarshallZehr Group Inc. (the “Applicant”)
| ||
| Factum of the Applicant | ||
Final Pre-Filing Report of BDO Canada Limited in its Capacity as Proposed Monitor
| ||
Filing titles, dates, and extracted key facts are public.
CiteProceedings., “2055226 Ontario Inc., Alliance (Sutton) Inc., Berkstar Development Inc., and Rose Operating I GP Inc.” (CCAA), Ontario Superior Court of Justice. Retrieved 20 September 2026, https://proceedings.ca/case/2055226-ontario-inc-alliance-sutton-inc-berkstar-development-inc-and-rose-operat
Sources last checked · summary updated 27 August 2026 · Report a correction · Printed from proceedings.ca/case/2055226-ontario-inc-alliance-sutton-inc-berkstar-development-inc-and-rose-operat
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.