3344150 Nova Scotia Limited
- Proceeding
- NOIsubsection 50.4(1) of the Act
- File
- 51-3409794
3344150 Nova Scotia Limited filed a Notice of Intention to make a proposal under subsection 50.4(1) of the Bankruptcy and Insolvency Act, triggering the stay of proceedings under subsection 69(1), and naming Grant Thornton Limited as trustee, recorded under file number 51-3409794. A creditor listing dated August 13, 2026 reported Scotiabank as a secured creditor for $245,721.19, a Canada Revenue Agency deemed trust claim of $796,792.41, an employee claim of $22,370.86, and an unsecured claim of $2,132,919.78 from 100318 P.E.I. Inc., among other unsecured creditors including Stewart McKelvey - Halifax, Emtech Consulting Engineers Limited, and Atlantic Summit Immigration Consulting.
The Second Report reported actual receipts of $1,949,828 and operating disbursements of $1,705,204 for Weeks 1-10 to October 5, 2026, leaving cash of $312,379, and summarized CRA's amended claim dated October 14, 2026.
Source: Second Report of the Proposal Trustee dated October 21, 2026
An order granted September 11, 2026 extended the stay of proceedings to October 26, 2026, preserving the time to file a proposal.
The Notice of Intention itself was dated August 12, 2026.
Source: Certificate of Filing of a Notice on Intention to Make a Proposal
3344150 Nova Scotia Limited filed a Notice of Intention to make a proposal, naming Grant Thornton Limited as trustee, on August 6, 2026.
Filing brief
Sea Smoke: a busy restaurant, and the ventures its trustee says it paid for
The numbered company behind Sea Smoke, a seafood restaurant on the Halifax waterfront with some 69 employees, filed a notice of intention on August 12 after, its trustee reports, funding its restaurant group's other ventures; the Canada Revenue Agency has since claimed $1,954,179.46, including $1,132,654.61 under s. 60(1.1) of the BIA, and the company asks for a stay to October 26.
Debtor
3344150 Nova Scotia Limited
Proposal trustee
Doane Grant Thornton
Counsel of record
| Party | Counsel | First seen | Source |
|---|---|---|---|
| Proposal trusteeDoane Grant Thornton | O'Keefe & Sullivan · McInnes Cooper | 3 Sep 2026 | Application · 16 Oct 2026 |
| Debtor3344150 Nova Scotia Limited | Patterson Law · Stewart McKelvey | 3 Sep 2026 | Application · 3 Sep 2026 |
| CreditorBank of Montreal | Cox & Palmer | 3 Sep 2026 | Application · 3 Sep 2026 |
| CreditorScotiabank | Cox & Palmer · McInnes Cooper | 3 Sep 2026 | Application · 16 Oct 2026 |
| # | Priority class | Creditor | Amount | Source |
|---|---|---|---|---|
| 3 | Deemed trusts (CRA and other) | Canada Revenue Agency (CRA) - deemed trust claim under s. 60(1.1) BIA · in 985 casesas of NOI filing date (August 12, 2026) — Claim alleged to be secured under subsection 60(1.1) of the BIA (source deductions / GST/HST) — Regulatory/deemed-trust class. Per CRA's initial proof of claim as reported to the affiant by the Trustee (information and belief). Following a CRA trust examination on September 17, 2026, the Trustee advises this secured claim 'has increased by $292,619.33' (implying approximately $1,425,273.94, but the document states only the increase; not computed here). No updated proof of claim received from CRA despite request. Claim is 'alleged' to be secured. — debt | $1.13M | Affidavit of Kent Scales dated October 19, 2026 |
| 8 | Unsecured | |||
| 8 | Unsecured | |||
| 8 | Unsecured | |||
| 8 | Unsecured | |||
| 8 | Unsecured | |||
| 8 | Unsecured | |||
| 8 | Unsecured | |||
| 8 | Unsecured | |||
| 8 | Unsecured |
19 more claims in 1 class The stack holds Deemed trusts (CRA and other) and Unsecured claims.
Every creditor and every amount, drawn to scale.
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See all plansCumulative receipts
$1.95M
As at 21 Oct 2026Second Report of the Proposal Trustee dated October 21, 2026
Cumulative disbursements
As at
Cash on hand
As at
2 more reported figures
Each one as the filing states it, with its source.
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See all plans| Date | Document | File |
|---|---|---|
| Draft Order | PDF · Subscribers | |
Second Report of the Proposal Trustee dated October 21, 2026
| PDF · Subscribers | |
Affidavit of Kent Scales dated October 19, 2026
| PDF · Subscribers | |
| Book of Authorities.pdf | PDF · Subscribers | |
| Motion Brief dated October 16, 2026 | PDF · Subscribers | |
Notice of Motion dated October 16, 2026
| PDF · Subscribers | |
Stay Extension Order dated September 11, 2026
| PDF · Subscribers | |
| Unsworn Affidavit of Kent Scales | PDF · Subscribers | |
First Report of the Proposal Trustee dated September 4, 2026
| PDF · Subscribers | |
| Book of Authorities | PDF · Subscribers | |
| Motion Brief dated September 3, 2026 | PDF · Subscribers | |
Notice of Motion dated September 3, 2026
| PDF · Subscribers | |
Notice to Creditors
| PDF · Subscribers | |
Certificate of Filing of a Notice on Intention to Make a Proposal
| PDF · Subscribers | |
Creditor Listing as at August 12, 2026
| PDF · Subscribers | |
| Draft Stay Extension Order | PDF · Subscribers | |
Form 33- Notice of Intention to Make a Proposal
| PDF · Subscribers | |
| Trustee Consent Form | 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., “3344150 Nova Scotia Limited” (NOI). Retrieved 4 November 2026, https://proceedings.ca/case/3344150-nova-scotia-limited