Proceedings.

Accurate Group

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Active
Proceeding
CCAACompanies' Creditors Arrangement Act, R.S.C. 1985, c. C-36, as amended
Court
Court of King's Bench of Manitoba
File
CI 23-01-39360
Filings held36
Last activity22 Dec 2023
On the record1,319 days
Secured debtSubscribers
OverviewSummary updated

Accurate Group remains under CCAA protection in the Court of King's Bench of Manitoba, file CI 23-01-39360, in proceedings commenced on February 10, 2023 by nine applicants: Polar Window of Canada Ltd., Accurate Dorwin (2020) Inc., Glass 8 Inc., National Interiors (2021) Inc., 12986647 Canada Ltd. operating as Allsco Windows & Doors, 12986591 Canada Ltd. operating as Alweather Windows & Doors, Polar Holding Ltd., 10064720 Manitoba Ltd. and 12986914 Canada Ltd. Deloitte Restructuring Inc. is Monitor. The list of creditors filed under s. 23(1)(a)(ii)(C) of the CCAA, prepared from management information and neither audited nor reviewed by the Monitor, puts National Interiors (2021) Inc. alone at $4,042,438 secured across seven creditors, $30,197 in priority Crown claims for GST and Manitoba retail sales tax, and $997,340 owed to 94 unsecured creditors. The Toronto-Dominion Bank is listed at $2,948,711 and National Flooring Limited Partnership / 7252359 Manitoba Ltd. at $1,042,314.

Claims processIf you are owed money

A claims procedure has been established — see the order for deadlines.

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Case updates29 dated entries · 7 undated

26 earlier updates, back to 10 February 2023 — subscribers.

Undated filings7 — no date appears on the document · show

7 filings carry no date on their face — subscribers.

Parties

Debtor

Accurate Group

Monitor

Deloitte

Bench and counselPer the orders and service lists on the record

Bench

JudgeCourtOn this docketCases on record
Justice BockCourt of King's Bench of Manitoba7 orders, Feb 2023 – Dec 20235 cases on record

Counsel of record

PartyCounselFirst seenSource
MonitorDeloitteMcDougall Gauley LLP6 Feb 2023Application · 6 Feb 2023
ApplicantAccurate GroupMLT Aikins LLP8 Feb 2023Service list · 8 Feb 2023
CreditorCanada Revenue AgencyMLT Aikins LLP12 Sep 2023Order · 12 Sep 2023
CreditorChandos ConstructionBennett Jones LLP21 Jul 2023Order · 21 Jul 2023
CreditorFWCU Capital CorpFasken Martineau DuMoulin LLP8 Feb 2023Service list · 8 Feb 2023
CreditorKawneer Company CanadaBennett Jones LLP21 Jul 2023Order · 21 Jul 2023
CreditorMaxim Transportation Services IncDonald R. Knight, K.C., Knight Law Office5 Dec 2023Stay Extension · 5 Dec 2023
CreditorNational Flooring Limited Partnership and 7252359 Manitoba LtdThompson Dorfman Sweatman LLP8 Feb 2023Service list · 8 Feb 2023
CreditorOmniglass SCTTapper Cuddy LLP13 Feb 2023Service list · 13 Feb 2023
CreditorSallyport Commercial Finance ULCLoopstra Nixon LLP8 Feb 2023Service list · 8 Feb 2023
CreditorToronto-Dominion BankMLT Aikins LLP12 Sep 2023Order · 12 Sep 2023
Capital structureAs asserted in the filings
Priority classCreditorAmountSource
SecuredThe Toronto-Dominion Bank · in 111 casesListed under Secured Creditors on the CCAA list; the security is not described. — debtor: National Interiors (2021) Inc. — one of the CCAA applicants (Polar Window of Canada Ltd., Accurate Dorwin (2020) Inc., Glass 8 Inc., National Interiors (2021) Inc., 12986647 Canada Ltd. (o/a Allsco Windows & Doors), 12986591 Canada Ltd. (o/a Alweather Windows & Doors), Polar Holding Ltd., 10064720 Manitoba Ltd., and 12986914 Canada Ltd.)$2.95MCreditor List - National Interiors (2021) Inc.
103 more claims across lower-ranking classesSubscribe to view⁠
Sale processAs stated in the filings

Sale did not complete — Transaction has not closed; set to close October 27, 2023Fourth Report of the Monitor · 24 Oct 2023

Qualified bids

1

Second Report of the Monitor

Bid deadline (round closed)

19 May 2023

Sales and Investment Solicitation Procedures

PurchaserPriceStatusSource
Stephen Segalthe purchase and sale of Applicants' assets · asset sale · nominee/assignee: a corporation of corporations to be formed · agreement 21 Jul 2023SubscribersClosed7 Dec 2023outside 3 Nov 2023Monitor's Certificate
AdvisorsDeloitte Restructuring Inc. (sale agent)SISP Approval and Extension Order
Closing termsOrder to take effect upon filing of Monitor's Certificate if the APA fails to close and additional deposit not provided by November 3, 2023Enhancement of the Monitor's Powers
Sealed materialsConfidential Supplement and appendicesApproval and Vesting Order
Documents
36 filings
DateDocumentFile
Substitution OrderPDF · Subscribers
Monitor's Certificate
  • Closing confirmed Closed · 7 Dec 2023 · Stephen Segal
PDF · Subscribers
Stay Extension, Sealing, and Other Relief
  • Counsel Donald R. Knight, K.C., Knight Law Office
  • Presiding officer Justice Bock
PDF · Subscribers
Fifth Report of the MonitorPDF · Subscribers
Enhancement of the Monitor's Powers
  • Closing terms Order to take effect upon filing of Monitor's Certificate if the APA fails to close and additional deposit not provided by November 3, 2023
  • Order date 27 October 2023
  • Outside date 3 November 2023
  • Presiding officer Justice Bock
  • + 2 more extracted facts
PDF · Subscribers
Stay Extension and Other Relief
  • Counsel J.J. Burnell, MLT Aikins LLP
  • Presiding officer Justice Bock
PDF · Subscribers
Amended Notice of MotionPDF · Subscribers
Fourth Report of the Monitor
  • Closing confirmed Did not complete · date not stated · Stephen Segal
  • Purchaser Stephen Segal · nominee/assignee a corporation or corporations to be formed · the Transaction (Purchased Assets and Assumed Liabilities of the Accurate Group) · asset sale · not completed
  • Recovery outcome Entries: per unstated; per unstated; per unstated · Stated on: 2023-10-24 · Table missing:
  • Sale outcome Sale did not complete — Transaction has not closed; set to close October 27, 2023
  • + 1 more extracted fact
PDF · Subscribers
Amendment to the Sale Agreement and Other Relief Order
  • Counsel J.J. Burnell, MLT Aikins LLP
  • Presiding officer Justice Bock
  • Purchaser Stephen Segal · nominee/assignee a corporation or corporations to be formed · the Applicants' right, title and interest in and to the assets described in the Sale Agreement (the "Purchased Assets") · asset sale · approved
  • Sale outcome Sale approved — Amendment to the Asset Purchase Agreement authorized and approved
  • + 2 more extracted facts
PDF · Subscribers
Third Report of the Monitor
  • Closing confirmed Did not complete · date not stated · Stephen Segal (in trust for a corporation or corporations to be formed)
  • Purchaser Stephen Segal · nominee/assignee a corporation or corporations to be formed · the Purchased Assets · asset sale · not completed
  • Recovery outcome Entries: per estimated; per estimated; per estimated; per estimated · Stated on: 2023-09-08 · Table missing:
  • Sale outcome Sale did not complete — Transaction approved by AVO but not yet closed; Sale Agreement amended to extend closing date after purchaser's financing fell through
  • + 1 more extracted fact
PDF · Subscribers
Approval and Vesting Order
  • Order date 27 July 2023
  • Purchaser Stephen Segal · nominee/assignee a corporation or corporations to be formed · the Purchased Assets · asset sale · approved
  • Sale outcome Sale approved — the Transaction is hereby approved
  • Sealed items Confidential Supplement and appendices
  • + 1 more extracted fact
PDF · Subscribers
Stay Extension, Interim Distribution and Other Relief Order
  • Counsel Jonathan Hillson, Bennett Jones LLP
  • Presiding officer Justice Bock
PDF · Subscribers
Second Report of the Monitor
  • Process results 1 qualified bids · as of 21 Jun 2023
  • Purchaser Referred to as the Segal Group; final offer included Tim Morris participation; Sale Agreement refers to Purchaser generically · the Purchased Assets · asset sale · proposed
  • Recovery outcome Entries: per unstated; per unstated · Stated on: 2023-07-20 · Table missing:
  • Sale outcome Approval pending — The Monitor is recommending the Court approve the Transaction and the Sale Agreement
  • + 1 more extracted fact
PDF · Subscribers
Notice of Claim to the Funds (Schedule 2 to the April 5, 2023 Order)PDF · Subscribers
SISP Approval and Extension Order
  • Order date 5 April 2023
  • Presiding officer Justice Bock
  • Sale advisor Deloitte Restructuring Inc. (sale agent)
  • Break fee Subscribers
  • + 2 more extracted facts
PDF · Subscribers
First Report of the Monitor
  • Sale outcome Sale process approved — The Court granted the SISP Approval Order approving the SISP procedures for the sale or investment solicitation process
  • Stalking horse Subscribers
PDF · Subscribers
Amended and Restated Initial OrderPDF · Subscribers
Frequently Asked QuestionsPDF · Subscribers
Notice to CreditorsPDF · Subscribers
Service List (Updated)
  • Counsel Loopstra Nixon LLP
PDF · Subscribers
Initial Order
  • Applicant Polar Window of Canada Ltd., Accurate Dorwin (2020) Inc., Glass 8 Inc., National Interiors (2021) Inc., 12986647 Canada Ltd. o/a Allsco Windows & Doors, 12986591 Canada Ltd. o/a Alweather Windows & Doors, Polar Holding Ltd., 10064720 Manitoba Ltd. and 12986914 Canada Ltd.
  • Appointee Deloitte Restructuring Inc.
  • Appointee role Monitor
  • Commencement date 10 February 2023
  • + 4 more extracted facts
PDF · Subscribers
Sales and Investment Solicitation Procedures
  • Bid deadline 19 May 2023
  • Break fee · Stalking horse Subscribers
PDF · Subscribers
Affidavit of Lila AlnadiPDF · Subscribers
Application BriefPDF · Subscribers
Service List
  • Counsel McDOUGALL GAULEY LLP
PDF · Subscribers
Pre-Filing Report of the Proposed MonitorPDF · Subscribers
Affidavit of Stephen SegalPDF · Subscribers
Notice of Application
  • Applicant POLAR WINDOW OF CANADA LTD., ACCURATE DORWIN (2020) INC., GLASS 8 INC., NATIONAL INTERIORS (2021) INC., 12986647 CANADA LTD. o/a ALLSCO WINDOWS & DOORS, 12986591 CANADA LTD. o/a ALWEATHER WINDOWS & DOORS, POLAR HOLDING LTD., 10064720 MANITOBA LTD. AND 12986914 CANADA LTD.
  • Appointee Deloitte Restructuring Inc.
  • Appointee role monitor
  • Commencement date 6 February 2023
  • + 3 more extracted facts
PDF · Subscribers
Notice of Motion
  • Counsel McDougall Gauley LLP
PDF · Subscribers
Creditor List - 12986591 Canada Ltd. (o/a Alweather Windows & Doors)PDF · Subscribers
Creditor List - 12986647 Canada Ltd. (o/a Allsco Windows & Doors)PDF · Subscribers
Creditor List - Accurate Dorwin (2020) Inc.PDF · Subscribers
Creditor List - Glass 8 Inc.PDF · Subscribers
Creditor List - National Interiors (2021) Inc.
  • Financial position · Secured creditors · Unsecured creditors Subscribers
PDF · Subscribers
Creditor List - Polar Window of Canada Ltd.PDF · Subscribers
Demand for NoticePDF · Subscribers

Filing titles and dates are public, and so is each filing's own page. The figures read from them are for subscribers.

CiteProceedings., “Accurate Group” (CCAA), Court of King's Bench of Manitoba. Retrieved 20 September 2026, https://proceedings.ca/case/accurate-group

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Sources last checked · summary updated 19 August 2026 · Report a correction · Printed from proceedings.ca/case/accurate-group

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.