Proceedings.

Atlantic Oriental Wholesale Incorporated

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Closed
Proceeding
Receivership (court-appointed)BIA s. 243 / prov. Judicature Acts
File
532179
Filings held26
Last activity16 May 2025
On the record899 days
Secured debt$1.22M
OverviewSummary updated

Atlantic Oriental Wholesale Incorporated was the subject of a court-appointed receivership brought under section 243 of the Bankruptcy and Insolvency Act and provincial Judicature Act authority, filed in the Supreme Court of Nova Scotia in Bankruptcy and Insolvency under court file Hfx No. 532179. The proceeding is closed. The record for this matter carries no dated milestones — no appointment, no receiver's reporting, no discharge — so the course the receivership took, and what it returned, cannot be stated here.

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Case updates26 dated entries
Parties

Debtor

Atlantic Oriental Wholesale Incorporated

Receiver

Deloitte

Capital structureAs asserted in the filings
#Priority classCreditorAmountSource
4SecuredBusiness Development Bank of Canada (BDC) · in 241 casesFirst advanceable mortgage on land and buildings at 121 Seal Point Road, Port La Tour, NS dated March 2, 2022; General Security Agreement dated March 2, 2022; Loan Amendments dated March 3, 2022, March 29, 2022 and January 25, 2023; Promissory Note dated January 18, 2023 (collectively 'the Security'). BoyneClarke security opinion (Feb 26, 2024) confirms the Security is a binding valid first charge on the real property and a binding valid second charge on the personal property, except specific serial-numbered goods subject to other PPSA registrations. — Same figure ($1,222,795) also appears as · as of 25 Jan 2023$1.22MFirst Report of Deloitte Restructuring Inc. in its capacity as Proposed Receiver
5PMSI / lessorsPPSA equipment financiers (PMSI class) · in 183 casesPersonal property security registrations (primarily equipment lessors) holding direct security over specific pieces of equipment (e.g., vehicles); serial-numbered goods excluded from BDC's second-charge security per BoyneClarke opinion — Amounts not disclosed in filing; aggregated as serialized-equipment financiers class per multiple PPSA registrations — debtor: Atlantic Oriental Wholesale (AOW) IncorporatedFirst Report of Deloitte Restructuring Inc. in its capacity as Proposed Receiver

“not stated” means the record names the claim without a figure; “” means not in the extracted record.

RecoveriesAs stated in the filings

BDC: $797K.Fourth Report of Deloitte Restructuring Inc. in its capacity as Receiver · 17 Apr 2025

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.

Fees and ratesAs stated in the filings

2 engagements · 2 firmslatest: BoyneClarke LLP, 20 Aug 2024 – 28 Jan 2025, $43,876.50 in feesFourth Report of Deloitte Restructuring Inc. in its capacity as Receiver · 17 Apr 2025

FirmPeriodHoursFeesRatesSource
BoyneClarke LLPCounsel20 Aug 2024 – 28 Jan 202595.55$43,876.50ex. tax$459.20stated averageFourth Report of Deloitte Restructuring Inc. in its capacity as Receiver · 17 Apr 2025
Deloitte Restructuring Inc.Receiver22 Dec 2023 – 31 Dec 2024267.9$121,648.33incl. HST$394.10stated averageFourth Report of Deloitte Restructuring Inc. in its capacity as Receiver · 17 Apr 2025
Estate financialsReported figures — never derived
Total assets at filing$5.58M
Total liabilities at filing$5.35M

As at 31 Dec 2022 · per AOW's externally compiled financial statements (unaudited); Proposed Receiver reviewed for reasonableness and internal consistency only, did not audit or verify accuracy/completeness · entity-level (Atlantic Oriental Wholesale (AOW) Incorporated only) — Shareholders' equity of $230,286 also shown; net after-tax losses of $540,328 (FY2021) and $1,370,405 (FY2022) reported; books and records of AOW could not be located as of the report date, limiting verification.

Documents
26 filings
DateDocumentFile
Activities, Discharge, Distribution & Fees OrderPDF
Brief and CaselawPDF
Fourth Report of Deloitte Restructuring Inc. in its capacity as Receiver
  • Fee schedule Engagements: Form: prose · Rows: · Money: Tax: $15.9K · Label: HST · Quote: plus HST of $15,867.18 · Total: $122K · Quote: for a total of $121,648.33 · includes tax · includes disbursements · Approximate: false · Period: End: 2024-12-31 · Kind: cumulative · Quote: during the period from December 22, 2023, to December 31, 2024 · Start: 2023-12-22 · Approval: State: unstated · Averages: — · Currency: · Invoices: · Firm text: Deloitte Restructuring Inc. · Firm quote: FOURTH REPORT OF DELOITTE RESTRUCTURING INC. IN ITS CAPACITY AS RECEIVER OF ATLANTIC ORIENTAL WHOLESALE (AOW) INCORPORATED · Hours total: Quote: The Receiver expended a total of 267.9 hours · Value: 267.9 · Context quote: IN ITS CAPACITY AS RECEIVER OF ATLANTIC ORIENTAL WHOLESALE (AOW) INCORPORATED; Form: prose · Rows: · Money: Tax: $6.71K · Label: HST · Quote: plus HST of $6,707.05 · Fees: $43.9K · Quote: giving rise to fees of $43,876.50 · Total: $51.7K · Quote: for a total sum of $51,652.57 · includes tax · includes disbursements · Approximate: false · Disbursements: $282 · Quote: plus disbursements of $281.56 · Period: End: 2025-01-28 · Kind: cumulative · Quote: during the period August 20, 2024, to January 28, 2025 · Start: 2024-08-20 · Approval: State: unstated · Averages: — · Currency: · Invoices: · Firm text: BoyneClarke LLP · Firm quote: BOYNECLARKE LLP expended a total of 95.55 hours at an average hourly rate of $459.20 · Hours total: Quote: BOYNECLARKE LLP expended a total of 95.55 hours · Value: 95.55 · Context unverified: true
  • Recovery outcome Entries: per unstated; per unstated; per unstated; per unstated · Stated on: 2025-04-17 · Table missing:
PDF
Notice to the creditors dated April 14, 2025PDF
Affidavit of Joshua J. SantimawPDF
Third Report of Deloitte Restructuring Inc. in its capacity as ReceiverPDF
Notice of MotionPDF
Confidentiality Order
  • Presiding officer Justice D. Timothy Gabriel
PDF
Confidentiality Order - 2024PDF
Sale Approval and Vesting Order
  • Presiding officer Associate Judge Chef Mini Fridge
PDF
Affidavit of Jushua J. SantimawPDF
Letter to the Honourable JusticePDF
Notice of Motion dated July 29, 2024PDF
Second Report of Deloitte Restructuring Inc. in its capacity as ReceiverPDF
Order - May 2025PDF
Receivership Order
  • Court SUPREME COURT OF NOVA SCOTIA IN BANKRUPTCY AND INSOLVENCY
  • Court file no Hfx No. 532179
PDF
Sale Process OrderPDF
Submissions re. Initial ApplicationPDF
Affidavit of L. WilsonPDF
Affidavit of S. Kingston
  • Secured creditors Note: Aggregated per PMSI class · Page: 2 · Debtor: Atlantic Oriental Wholesale (AOW) Inc. · Creditor: PPSA equipment financiers (PMSI class) · Currency: CAD · Security: Serialized equipment PMSIs: De Lage Landen Financial Services Canada Inc. - 2020 Hyundai 25L-7A vehicles (Reg. No. 33521501, 2020-10-15); CWB National Leasing Inc. - industrial equipment/Cummins C150 diesel generator (Reg. No. 33782913, 2020-12-10)
PDF
Brief filed
  • Commencement date 5 April 2024
  • Court file no 532179
PDF
Motion for Receivership OrderPDF
Motion for Sale Process OrderPDF
Notice of Application in ChambersPDF
First Report of Deloitte Restructuring Inc. in its capacity as Proposed Receiver
  • Financial position Assets $5.58M · Liabilities $5.35M · as at 31 Dec 2022 · per AOW's externally compiled financial statements (unaudited); Proposed Receiver reviewed for reasonableness and internal consistency only, did not audit or verify accuracy/completeness · entity-level (Atlantic Oriental Wholesale (AOW) Incorporated only) — Shareholders' equity of $230,286 also shown; net after-tax losses of $540,328 (FY2021) and $1,370,405 (FY2022) reported; books and records of AOW could not be located as of the report date, limiting verification.
  • Secured creditors $1.22M · Note: Same figure ($1,222,795) also appears as 'Long-term debt - BDC' on AOW's externally compiled balance sheet as at December 31, 2022 (approximation carried forward); the exact dated balance per BoyneClarke's independent security opinion is used here. A personal guarantee dated March 2, 2022 was given by Mr. Jun Tak Kim (sole director/owner of AOW) in favour of BDC (related party/individual guarantor - name in note only). · Page: 23 · As of: 2023-01-25 · Debtor: Atlantic Oriental Wholesale (AOW) Incorporated · Creditor: Business Development Bank of Canada (BDC) · Security: First advanceable mortgage on land and buildings at 121 Seal Point Road, Port La Tour, NS dated March 2, 2022; General Security Agreement dated March 2, 2022; Loan Amendments dated March 3, 2022, March 29, 2022 and January 25, 2023; Promissory Note dated January 18, 2023 (collectively 'the Security'). BoyneClarke security opinion (Feb 26, 2024) confirms the Security is a binding valid first charge on the real property and a binding valid second charge on the personal property, except specific serial-numbered goods subject to other PPSA registrations.
PDF
Notice and Statement of the Receiver dated as as January 26, 2024PDF

Filing titles, dates, and extracted key facts are public.

CiteProceedings., “Atlantic Oriental Wholesale Incorporated” (Receivership (court-appointed)), Supreme Court of Nova Scotia. Retrieved 20 September 2026, https://proceedings.ca/case/atlantic-oriental-wholesale-incorporated

Sources last checked · summary updated 8 August 2026 · Report a correction · Printed from proceedings.ca/case/atlantic-oriental-wholesale-incorporated

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.