| 4 | Secured | BDC Capital (Convertible Note) · in 9 casesConvertible note — Rank stated as 'Secured'; convertible note; BDC-related — debtor: Wirkn Inc. · as of 29 Sep 2022 | $1.83M | Notice to Creditors of the Filing of a Notice of Intention to Make a Proposal |
| 4 | Secured | Flow Capital Corp. · in 2 casesRank stated as 'Secured' on the NOI preliminary creditor list — debtor: Wirkn Inc. · as of 29 Sep 2022 | $906K | Notice to Creditors of the Filing of a Notice of Intention to Make a Proposal |
| 4 | Secured | Investissement Québec · in 99 casesRank stated as 'Secured'; Quebec government agency — debtor: Wirkn Inc. · as of 29 Sep 2022 | $675K | Notice to Creditors of the Filing of a Notice of Intention to Make a Proposal |
| 4 | Secured | Banque de Développement du Canada (BDC) · in 151 casesRank stated as 'Secured' on the NOI preliminary creditor list — debtor: Wirkn Inc. · as of 29 Sep 2022 | $585K | Notice to Creditors of the Filing of a Notice of Intention to Make a Proposal |
| 6 | Landlord preferred | Roberto CiadellaPreferred claim (BIA s.136 wages/rent class) — ranks ahead of ordinary unsecured; amount payable in full $0.00, difference ranking for dividend $2,000.00. Same individual also holds an $8,769.00 ordinary unsecured claim in List A — distinct capacity, do not double-count — debtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $2K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | BDC Capital · in 9 casesBDC-related; listed as ordinary unsecured in the Statement of Affairs — debtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $1.83M | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Investissement Québec · in 99 casesQuebec government agency; listed as ordinary unsecured in the Statement of Affairs — debtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $675K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Banque de Développement du Canada · in 151 casesBDC; listed as ordinary unsecured in the Statement of Affairs — debtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $585K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | NBC (CEBA COVID loan) · in 2 casesNational Bank of Canada; CEBA / Canada Emergency Business Account COVID loan — debtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $60K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Tara Sievdebtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $45K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | PME MTL · in 8 casesdebtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $45K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | DEC (Dév Économique Canada) · in 3 casesdebtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $33.1K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | SAMEN INVESTMENTS INCdebtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $24.1K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Drakkar Digital · in 2 casesdebtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $22.6K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Mazars Conseils Inc. · in 2 casesdebtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $17.2K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | HubSpot, Incdebtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $15.8K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Ernst & Young LLP · in 28 casesErnst & Young LLP listed as an ordinary unsecured creditor — debtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $14.4K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Roberto CiadellaSame individual also holds a $2,000.00 preferred wage/rent claim in List C — distinct capacity, do not double-count — debtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $8.77K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Christophe Gervaisdebtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $6.92K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Zoominfo Technologies LLC · in 5 casesdebtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $3.6K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | G2.com Inc.debtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $3.3K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Blue HF Légaldebtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $756 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Drakkar Logistique Incdebtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $162 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Flow Capital Corp. · in 2 casesNominal $1.00 placeholder amount stated; listed as ordinary unsecured in the Statement of Affairs — debtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $1 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Affinda Pty LtdNominal $1.00 placeholder amount stated — debtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $1 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Revenu Québec · in 37 casesRevenu Québec — deemed-trust class; nominal $1.00 placeholder amount stated — debtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $1 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Revenu Canada · in 4 casesCanada Revenue Agency — deemed-trust class; nominal $1.00 placeholder amount stated — debtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $1 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Nikolay BelyaevNominal $1.00 placeholder amount stated — debtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $1 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Lea FiorinoNominal $1.00 placeholder amount stated — debtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $1 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | StrataPrime Solutions IncNominal $1.00 placeholder amount stated — debtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $1 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Tosin FadeniNominal $1.00 placeholder amount stated — debtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $1 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | TechcentricNominal $1.00 placeholder amount stated — debtor: 9017739 Canada Inc. (formerly Wirkn Inc.) · as of 1 Nov 2022 | $1 | Notice of Bankruptcy and First Meeting of Creditors |