2648790 Ontario Inc.
- Proceeding
- Receivership (court-appointed)BIA s. 243 / prov. Judicature Acts
- File
- CV-24-00001190-0000
- Industry
- Retail · Gas stations & convenience stores
2648790 Ontario Inc. has been in court-appointed receivership since April 12, 2024, when Justice Kelly A. Gorman of the Ontario Superior Court of Justice appointed MNP Ltd. as receiver on the application of Royal Bank of Canada, court file CV-24-00001190-0000. RBC's claim stood at $3,383,653.20 as at June 12, 2025, secured by a first-ranking mortgage on the real property registered September 22, 2021 in the principal amount of $3,175,000.00 and an August 25, 2021 PPSA registration supporting a general security agreement; a legal opinion dated June 24, 2025 confirmed both valid, enforceable, attached and perfected. The company made an assignment in bankruptcy on July 16, 2025, which reversed CRA's $132,238.94 unremitted HST deemed trust claim to unsecured status. City of Owen Sound tax arrears were reported at $93,583.68 as at May 28, 2025. The receivership is active.
Debtor
2648790 Ontario Inc.
Receiver
MNP
| # | Priority class | Creditor | Amount | Source |
|---|---|---|---|---|
| 3 | Deemed trusts (CRA and other) | Canada Revenue Agency (employee source deductions deemed trust) · in 985 casesDeemed trust claim, in priority to the secured creditor (RBC); total unremitted source deductions assessed at $4,327.41, of which $2,705.06 is the priority deemed trust portion payable. — debtor: 2648790 Ontario Inc. · as of 8 Jan 2026 | $2.71K | Motion Record |
| 4 | Secured | |||
| 4 | Secured | |||
| 4 | Secured | |||
| 8 | Unsecured | |||
| 8 | Unsecured | |||
| 8 | Unsecured | |||
| 8 | Unsecured | |||
| 8 | Unsecured | |||
| 8 | Unsecured |
39 more claims in 2 classes The stack holds Deemed trusts (CRA and other), Secured and Unsecured claims.
Every creditor and every amount, drawn to scale.
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See all plansThis proceeding was commenced by a secured creditor. The record does not include the debtor’s own statement of assets and liabilities — that ceiling is the record’s, not this page’s.
Secured creditors: a distribution. Canada Revenue Agency a distribution.Motion Record · 14 May 2026
| Class | Creditor | Claims | Recovery | Basis | Source |
|---|---|---|---|---|---|
| Deemed trustCRA employee source deductions statutory trust claim | Canada Revenue Agency | — | final | per the receiver | Motion Record · 14 May 2026 |
| Secured | secured claim of Royal Bank of Canada | — | a distributionfinal | per the receiver | Motion Record · 14 May 2026 |
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.
1 blurred figure above
The claims and what each class or creditor recovers — each as the filing states it, with its source.
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See all plans| Date | Document | File |
|---|---|---|
Motion Record
| PDF · Subscribers | |
Filing titles and dates are public, and so is each filing's own page. The figures read from them are for subscribers.
CiteProceedings., “2648790 Ontario Inc.” (Receivership (court-appointed)), Ontario Superior Court of Justice. Retrieved 4 November 2026, https://proceedings.ca/case/2648790-ontario-inc