Anwar & Anwar Consulting Inc. and 102050413 Saskatchewan Inc.
- Proceeding
- Interim receivershipsection 47(1) of the Bankruptcy and Insolvency Act and section 10-15 of The King's Bench Act
- File
- KBG - SA- 00824-2024
Anwar & Anwar Consulting Inc. and 102050413 Saskatchewan Inc. are the subjects of bankruptcy proceedings under the Bankruptcy and Insolvency Act, before the Court of King's Bench for Saskatchewan in Bankruptcy and Insolvency under court file number KBG - SA- 00824-2024. The proceedings are active. No dated steps have been recorded in the file to date.
The officer filed report no. Fifteenth Report. The Receiver continues to enforce the Mareva Order, investigate the Debtors' and Anwar Parties' financial affairs, and has implemented a settlement agreement with certain Anwar Parties while continuing to pursue Naveed for outstanding judgments.
Source: Fifteenth Report of the Receiver
The officer filed report no. Thirteenth Report of the Receiver. The report addresses the Receiver's ongoing investigation into misappropriated funds and non-compliance with the Mareva Order by members of the Anwar family, and recommends against setting aside or varying the Amended Mareva Order for the applicants.
Amended Notice of Appeal - Wardah Anwar, Wafa Anwar, Farah Naz — Response / objection pleading
Notice of Application to Obtain Leave to Appeal - Umair Anwa — Application / notice of application
Application to Obtain Leave to Appeal - Wardah Anwar, Wafa Anwar, Farah Naz — Application / notice of application
The officer filed report no. Twelfth Report. The report focuses on a breach of the Mareva Order by Ammad Anwar and M Riou PC, who leased a vehicle without the Receiver's knowledge or consent, and notes ongoing investigation and non-compliance with prior court orders by certain Anwar Parties.
Amended Notice of Application - Costs and Increased Borrowing Charge — Application / notice of application
The officer filed report no. Eleventh Report. The Receiver continues to pursue recovery of misappropriated funds from the Anwar Parties following the fraudulent conveyance findings, while defending against ongoing litigation and unfiled appeals from Naveed Anwar, and is seeking court approval to increase its borrowing charge to fund continued administration and anticipated litigation costs.
The officer filed report no. Tenth Report. The receivership is focused on pursuing fraudulent conveyance/preference litigation against the Anwar Parties and enforcing a Mareva order and repayment order, rather than ongoing business operations of the Debtors.
Source: 14. Tenth Report of the Receiver
The officer filed report no. Ninth Report. The Debtors are no longer operating; their tax preparation businesses ceased and all employees were terminated following termination of the Block franchise agreements, and the Receiver is now focused on addressing a Counterclaim filed by Naveed Anwar and related parties.
Source: 14. Ninth Report of the Receiver
Notice of Application for Striking Notice of Counterclaim — Application / notice of application
The officer filed report no. Eighth Report of the Receiver.
Source: Eighth Report of the Receiver
The officer filed report no. Supplement to the Seventh Report of the Receiver. The Receiver responds to Umair Anwar's second affidavit, disputing his explanation that $272,800 transferred from the Debtors' accounts was used to buy a pizza business, and reports that Naveed Anwar has not complied with the Disclosure Order regarding A.G.I. Documents Clearing Services.
Source: 11. Supplement to the Seventh Report of the Receiver
The officer filed report no. Seventh Report of the Receiver. The Receiver reports on the Anwar Parties' non-compliance with the Mareva Order and responds to their sworn affidavits. It also covers bank disclosures under the Disclosure Order, and recommends the Mareva Order remain in force. The Debtors were assigned into bankruptcy on October 17, 2024.
2025 01 23 Application Without Notice - Disclosure Order — Application / notice of application
The officer filed report no. Second Supplement to the Sixth Report of the Receiver.
Source: Second Supplement to the Sixth Report Dated January 22, 2025
The officer filed report no. Supplement to the Sixth Report of the Receiver. The Receiver reports that Naveed Anwar withdrew $3,000 each from an Affinity Credit Union account and a TD account of Anwar Group International on January 9, 2025, contrary to the Mareva Order. The Receiver says the Anwar Parties have circumvented the order and that further relief may be needed to prevent dissipation of assets.
The officer filed report no. Sixth Report. The report concerns the Receiver's enforcement of the Mareva Order and the Anwar Parties' alleged non-compliance, including undisclosed assets, an improper $3,000 withdrawal by Naveed Anwar, and Umair Anwar's attempted $89,500 wire transfer. The Receiver recommends the Mareva Order remain in full force and effect.
The officer filed report no. Supplement to the Fifth Report of the Receiver. The Supplement reports that the Anwar Parties failed to deliver the sworn evidence of the nature and location of their assets required by paragraph 8 of the Mareva Order by the January 8, 2025 deadline, despite a reminder letter from the Receiver's counsel.
The officer filed report no. Fifth Report of the Receiver. The Debtors' franchise business has ceased and the estates are being wound down. Leases were assigned to Block or disclaimed, office assets are being stored or auctioned, and the Debtors were assigned into bankruptcy on October 17, 2024. The Receiver is investigating suspicious related-party transfers and has obtained a Mareva injunction.
Source: Fifth Report of the Receiver dated December 27, 2024
2024 12 24 Amended Originating Application - voiding transactions and other relief — Application / notice of application
The officer filed report no. Supplement to the Third Report of the Receiver. The supplement responds to a claim made in court that Naveed Anwar had already told the Receiver's counsel where the April Payments went. It reviews payments totalling $40,500 from 102 Sask to Anwar Group International Ltd. and concludes his claim is inaccurate and, at best, misleading.
Source: Supplement to the Third Report of the Receiver dated 21 Nov 2024
The officer filed report no. Fourth Report of the Receiver. The Debtors are no longer operating: franchise agreements were terminated by H&R Block in June 2024, employees were terminated, and the Receiver has secured premises and is arranging disposition of office assets (e.g. an auction of the Saskatchewan assets on December 4, 2024) while both Debtors were assigned into bankruptcy on October 17, 2024.
The officer filed report no. Third Report. The Receiver reports that the debtors' general manager and a lawyer connected to the debtors (Ammad Anwar) have not provided adequate books, records or explanations for $720,010 in April 2024 payments made to the Law Office, and it seeks a court order compelling delivery of the documents and solicitor-client costs. The debtors were assigned into bankruptcy on October 17, 2024.
Notice of Application from Naveed Anwar on behalf of AAC and 102 Sask — Application / notice of application
The officer filed report no. First Report. The report focuses on the Receiver's investigation of unusual transfers by the Debtors to related parties (160 Canada Inc. and the Anwar & Riou Law Office) and on securing bank accounts and books and records; the Debtors have not provided adequate books and records, and the Receiver is seeking a court order compelling third parties to preserve and deliver records.
A receivership order was granted. Court file KBG - SA- 00824-2024.
Source: Interim Receivership Order
Case update
Anwar & Anwar: four names come off the Mareva, one stays
Two years into the receivership of two H&R Block tax-preparation franchisees, Ernst & Young has settled a $1,212,792.55 transfer-at-undervalue judgment with four of the five individuals held liable for it, and on August 21 the court released those four from the Mareva injunction and the disclosure order; the companies' former general manager stays bound by both.
Debtor
Anwar & Anwar Consulting Inc. and 102050413 Saskatchewan Inc.
Interim receiver
EY
Bench
| Judge | Court | On this docket | Cases on record |
|---|---|---|---|
| Justice Elson | Court of King's Bench for Saskatchewan | 12 orders, Dec 2024 – Aug 2026 | 17 cases on record |
| Justice Sinclair | Court of King's Bench for Saskatchewan | 5 orders, Sep 2025 – Aug 2026 | 3 cases on record |
| Justice Rothery | Court of King's Bench for Saskatchewan | 5 orders, Jul 2024 – Aug 2024 | 15 cases on record |
Counsel of record
| Party | Counsel | First seen | Source |
|---|---|---|---|
| Interim receiverEY | McDougall Gauley LLP | 8 Jul 2024 | Service list · 8 Jul 2024 |
| Applicant | Dentons Canada LLP | 8 Jul 2024 | Service list · 8 Jul 2024 |
| DebtorAnwar & Anwar Consulting Inc. and 102050413 Saskatchewan Inc. | W Law LLP | 26 Feb 2025 | Factum · 26 Feb 2025 |
| Creditorcourtappointed Ernst &YoungInc | McDougall Gauley LLP | 23 Jan 2025 | Application · 23 Jan 2025 |
| CreditorErnst &Young Inc | McDougall Gauley LLP | 24 Dec 2024 | Application · 24 Dec 2024 |
| CreditorHnatyshyn Grough | Anwar & Riou Law Office | 15 Jul 2025 | Service list · 15 Jul 2025 |
| CreditorInterested | Cuelenaere LLP | 21 Jan 2025 | Service list · 21 Jan 2025 |
| Priority class | Creditor | Amount | Source |
|---|---|---|---|
| Secured | H&R Block Canada, Inc.Security interest in all present and after-acquired personal property (PPSA); hypothec of $250,000 per Quebec location (13 locations) — Royalty Indebtedness broken down: AAC $983,188.99 plus interest, costs, fees and expenses; 102 Sask $68,468.21 plus interest, costs, fees and expenses. Personal guarantees provided by Wafa Anawar and Wardah Anwar, directors/officers/shareholders. — debtor: AAC and 102 Sask · as of 8 Jul 2024 | $1.05M | 2024-07-08 - Originating Application |
| Secured |
1 more claim in 1 class The stack holds Secured claims.
Every creditor and every amount.
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See all plansUnsecured creditors: no distribution.Estimated102 Sask - Notice to Creditors Oct 21, 2024 · 21 Oct 2024
| Class | Creditor | Claims | Recovery | Basis | Source |
|---|---|---|---|---|---|
| Unsecured | unsecured or secured creditors | — | no distributionconditional | Estimatedper the trustee | 102 Sask - Notice to Creditors Oct 21, 2024 · 21 Oct 2024 |
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.
As at ·
Cumulative receipts
$602K
As at 25 Aug 2026Fifteenth Report of the Receiver
Cumulative disbursements
As at
Cash on hand
As at
Professional fees
As at
3 more reported figures, and the total the debtor stated at filing
Each one as the filing states it, with its source.
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See all plans| Date | Document | File |
|---|---|---|
Notice of Application - Vexatious Litigant
| PDF · Subscribers | |
Approval of the Receiver's Activities
| PDF · Subscribers | |
Fifteenth Report of the Receiver
| PDF · Subscribers | |
Service List as of August 25, 2026
| PDF · Subscribers | |
Second Amended Disclosure Order
| PDF · Subscribers | |
Second Amending Mareva Injunction Order
| PDF · Subscribers | |
Fourteenth Report of the Receiver
| PDF · Subscribers | |
Amended Disclosure Order
| PDF · Subscribers | |
Supplement to the Thirteenth Report
| PDF · Subscribers | |
Costs Award Order
| PDF · Subscribers | |
17. Thirteenth Report of the Receiver
| PDF · Subscribers | |
| Amended Notice of Appeal - Wardah Anwar, Wafa Anwar, Farah Naz | PDF · Subscribers | |
Fiat of Justice Tholl J.A
| PDF · Subscribers | |
Notice of Abandonment - Umair Anwar
| PDF · Subscribers | |
| Judgement in Pursuance of an Order | PDF · Subscribers | |
| Judgement Order | PDF · Subscribers | |
| Notice of Appeal - Umair Anwar | PDF · Subscribers | |
| Notice of Application to Impose Stay - Umair Anwar | PDF · Subscribers | |
| Notice of Application to Obtain Leave to Appeal - Umair Anwa | PDF · Subscribers | |
| 2025 10 06 Judgement in Pursuance of an Order | PDF · Subscribers | |
| Application to Obtain Leave to Appeal - Wardah Anwar, Wafa Anwar, Farah Naz | PDF · Subscribers | |
| Notice of Appeal - Wardah Anwar, Wafa Anwar, Farah Naz | PDF · Subscribers | |
Fixed Costs Order
| PDF · Subscribers | |
Fiat of Justice R.W. Elson
| PDF · Subscribers | |
Fiat of Justice Sinclair
| PDF · Subscribers | |
| CCT Saskatoon KB | PDF · Subscribers | |
| Letter to the Court - Wafa Anwar | PDF · Subscribers | |
| Correspondence to Saskatoon KB | PDF · Subscribers | |
16. Twelfth Report of the Receiver
| PDF · Subscribers | |
Order - Borrowing Charge Increased
| PDF · Subscribers | |
| Fiat of Justice McCreary JJ.A | PDF · Subscribers | |
Amended Notice of Application - Costs and Increased Borrowing Charge
| PDF · Subscribers | |
| Brief of Law on Behalf of Farah Naz | PDF · Subscribers | |
| Brief of Law on Behalf of Wardah Anwar | PDF · Subscribers | |
| Brief of Law on behalf of Ammad Anwar | PDF · Subscribers | |
15. Eleventh Report of the Receiver
| PDF · Subscribers | |
| Notice of Application - Naveed Anwar | PDF · Subscribers | |
| Notice of Application to Extend - Naveed Anwar | PDF · Subscribers | |
| Notice of Motion - Naveed Anwar | PDF · Subscribers | |
14. Tenth Report of the Receiver
| PDF · Subscribers | |
Notice of Application
| PDF · Subscribers | |
Mareva Order (Amended)
| PDF · Subscribers | |
Order - Misappropriated Funds
| PDF · Subscribers | |
Order - Naveed Anwar
| PDF · Subscribers | |
| Brief of Law - on behalf of Wardah Anwar and Naveed Anwar | PDF · Subscribers | |
14. Ninth Report of the Receiver
| PDF · Subscribers | |
| Draft Amending Mareva Injunction | PDF · Subscribers | |
| Draft Order in Receivership re Naveed Filing | PDF · Subscribers | |
| Draft Order in Receivership re Striking Counterclaim | PDF · Subscribers | |
Notice of Application for Striking Notice of Counterclaim
| PDF · Subscribers | |
Service List as of July 2, 2025
| PDF · Subscribers | |
13. Supplement to the Eighth Report
| PDF · Subscribers | |
| Brief of Law | PDF · Subscribers | |
Eighth Report of the Receiver
| PDF · Subscribers | |
| Affidavit of Umair Anwar | PDF · Subscribers | |
Brief of Law - U. Anwar
| PDF · Subscribers | |
| Brief of Law - N. Anwar | PDF · Subscribers | |
| Brief of Law - A. Anwar | PDF · Subscribers | |
11. Supplement to the Seventh Report of the Receiver
| PDF · Subscribers | |
10. Seventh Report of the Receiver
| PDF · Subscribers | |
| Affidavit of Ammad Anwar | PDF · Subscribers | |
| Affidavit of Farah Naz | PDF · Subscribers | |
| Affidavit of Wardah Anwar | PDF · Subscribers | |
2025 01 24 Disclosure Order
| PDF · Subscribers | |
2025 01 23 Application Without Notice - Disclosure Order
| PDF · Subscribers | |
Second Supplement to the Sixth Report Dated January 22, 2025
| PDF · Subscribers | |
8. Supplement to the Sixth Report of the Receiver
| PDF · Subscribers | |
Service List
| PDF · Subscribers | |
| Affidavit of Wafa Anwar | PDF · Subscribers | |
Sixth Report of the Receiver Dated January 17, 2025
| PDF · Subscribers | |
Supplement to the Fifth Report dated 01 10 2025
| PDF · Subscribers | |
2024 12 30 Order - Increase Borrowing Limit and Activities Approval
| PDF · Subscribers | |
| 2024 12 27 Brief of Law - Voiding Transactions and Other Relief | PDF · Subscribers | |
2024 12 27 Notice of Application
| PDF · Subscribers | |
Fifth Report of the Receiver dated December 27, 2024
| PDF · Subscribers | |
2024 12 24 Amended Originating Application - voiding transactions and other relief
| PDF · Subscribers | |
2024 12 24 Mareva Order
| PDF · Subscribers | |
2024 12 24 Order Abridging Service
| PDF · Subscribers | |
| 2024 12 19 Brief of Law - Mareva Injunction | PDF · Subscribers | |
| Supplementary Affidavit of Paige Yozipovic | PDF · Subscribers | |
| 2024 12 18 Affidavit of Paige Yozipovic | PDF · Subscribers | |
| 2024 12 18 Affidavit of Peter Chisholm | PDF · Subscribers | |
| 2024 11 27 Order | PDF · Subscribers | |
| 2024 11 26 Production Order | PDF · Subscribers | |
Fiat of Justice M.J. Morris 26 Nov 2024
| PDF · Subscribers | |
Supplement to the Third Report of the Receiver dated 21 Nov 2024
| PDF · Subscribers | |
| Civil Chambers Appearance Memo 20 Nov 2024 | PDF · Subscribers | |
| Affidavit of Naveed Anwar 19 Nov 2024 | PDF · Subscribers | |
Brief of Law 19 Nov 2024
| PDF · Subscribers | |
Civil Chambers Appearance Memo 19 Nov 2024
| PDF · Subscribers | |
| Draft Order - Response to AAC Application | PDF · Subscribers | |
| Draft Order - Solicitor Client Privilege 19 Nov 2024 | PDF · Subscribers | |
Fourth Report of the Receiver dated 19 Nov 2024
| PDF · Subscribers | |
Amended Notice of Application 18 Nov 2024
| PDF · Subscribers | |
Notice of Application 18 Nov 2024
| PDF · Subscribers | |
Third Report of the Receiver dated 18 Nov 2024
| PDF · Subscribers | |
| Affidavit of Naveed Anwar 07 Nov 2024 | PDF · Subscribers | |
| Notice of Application from Naveed Anwar on behalf of AAC and 102 Sask | PDF · Subscribers | |
102 Sask - Preliminary Report of the Trustee dated 06 Nov 2024
| PDF · Subscribers | |
AAC - Preliminary Report of the Trustee dated 06 Nov 2024
| PDF · Subscribers | |
2024 10 22 Order
| PDF · Subscribers | |
102 Sask - Notice to Creditors Oct 21, 2024
| PDF · Subscribers | |
2024 10 21 Application Without Notice
| PDF · Subscribers | |
| 2024 10 21 Brief of Law re Investigatory Receivership | PDF · Subscribers | |
AAC - Notice to Creditors Oct 21, 2024
| PDF · Subscribers | |
First Report of the Receiver dated October 21, 2024
| PDF · Subscribers | |
| Certificate of Appointment - 102050413 Saskatchewan Inc | PDF · Subscribers | |
| Certificate of Appointment - Anwar & Anwar Consulting Inc | PDF · Subscribers | |
| 245 256 Notice and Statement of Receiver | PDF · Subscribers | |
2024 08 08 Order (Discharge of Interim Receiver)
| PDF · Subscribers | |
KGB-SA-00824-2024 Service List Updated August 1, 2024
| PDF · Subscribers | |
| AAC and 102 Sask - Supplement to the Interim Receiver Report | PDF · Subscribers | |
Receivership Order 08 - Aug 2024
| PDF · Subscribers | |
| Affidavit of Naveed Anwar | PDF · Subscribers | |
AAC and 102 Sask - Report of the Interim Receiver
| PDF · Subscribers | |
Application - Appointment of Receiver
| PDF · Subscribers | |
| Brief Law of H&R Block Canada Inc. in support of Receivership | PDF · Subscribers | |
Draft Form of Receivership Order - Redline with SK Template
| PDF · Subscribers | |
Form of Receivership Order - (Clean).pdf
| PDF · Subscribers | |
| Second Affidavit of Ahmed Bedair, sworn, July 31, 2024 | PDF · Subscribers | |
| Certified Translation (French) - L'ordonnance de Séquestre Intérimaire | PDF · Subscribers | |
Interim Receivership Order
| PDF · Subscribers | |
Redline - SK Template Receivership Order
| PDF · Subscribers | |
| 2024-07-08 - Brief of Law for Interim Receiver | PDF · Subscribers | |
2024-07-08 - Order Abridging Service
| PDF · Subscribers | |
2024-07-08 - Originating Application
| PDF · Subscribers | |
2024-07-08 - Service Letter to Service List re July 9, 2024
| PDF · Subscribers | |
2024-07-08 - Service List - KBG-SA-00824-2024
| PDF · Subscribers | |
Part 1 of 4 - 2024-07-07 - Affidavit of Ahmed Bedair
| PDF · Subscribers | |
| Part 2 of 4 - 2024-07-07 - Affidavit of Ahmed Bedair | PDF · Subscribers | |
| Part 3 of 4 - 2024-07-07 - Affidavit of Ahmed Bedair | PDF · Subscribers | |
| Part 4 of 4 - 2024-07-07 - Affidavit of Ahmed Bedair | 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., “Anwar & Anwar Consulting Inc. and 102050413 Saskatchewan Inc.” (Interim receivership), Court of King's Bench for Saskatchewan. Retrieved 4 November 2026, https://proceedings.ca/case/anwar-anwar-consulting-inc-and-102050413-saskatchewan-inc