Proceedings.

Boutique le Pentagone Inc.

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Active
Proceeding
NOIArt. 50.4 (9) et 65.13 de la Loi sur la faillite et l’insolvabilité
Court
Superior Court of Québec
File
500-11-066597-259
Filings held26
Last activity9 Jul 2026
On the record279 days
Secured debt$2.07M
OverviewSummary updated

Boutique le Pentagone Inc. filed a notice of intention to make a proposal under s. 50.4 of the BIA on December 16, 2025, and the proceeding remains active. An unaudited, management-prepared balance sheet as at November 29, 2025 showed total assets of $5,496,000 against total liabilities of $7,356,000, including $1,759K owed to the parent company on an unsecured related-party basis and a $1,372K bank overdraft. Bank of Montreal is the debtor's only secured creditor, at $2,072,000 as of December 16, 2025 under a first-rank hypothec over all present and future movable property; the trustee has not verified that amount. BMO signed a forbearance agreement allowing continued use of the credit facilities and supported the extension sought. Orders were made January 15, March 2 and April 16, 2026, and the stay has been extended to April 16, 2026 and to June 1, 2026.

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Case updates25 dated entries · 1 undated
#Report

The officer filed report no. Rapport du syndic concernant la proposition. The debtor accumulated excessive unsold inventory (notably from the COVID-19 period and following years), maintained an overly high cost structure not adjusted to declining sales, and faced rising rent charges, leading to insolvency; the amended proposal is expected to yield unsecured creditors about $0.05 per dollar versus $0 in bankruptcy.

Source: Trustee Report concerning the Proposal (french version only)

Undated filings1 — no date appears on the document · show
—
Claims

Proxy — Meeting of creditors

PDF

AnalysisAll insights⁠

Outcome brief

Boutique le Pentagone: $200,000, from the creditor already owed $2.2 million

Boutique Le Pentagone filed a notice of intention in December, liquidated inventory under court guidelines, disclaimed leases and took three extensions. On July 9 a registrar of the Superior Court approved its proposal — funded entirely by a $200,000 investment from a creditor whose own claim for unpaid rent and advances is estimated at $2,224,000.

Parties

Debtor

Boutique le Pentagone Inc.

Proposal trustee

Richter

Bench and counselPer the orders and service lists on the record

Bench

JudgeCourtOn this docketCases on record
Judge GosselinSuperior Court of Québec3 orders, Jan 2026 – Jul 202650 cases on record

Counsel of record

PartyCounselFirst seenSource
CreditorNom de l'entrepriseFasken Martineau DuMoulin LLP23 Feb 2026Application · 23 Feb 2026
Capital structureAs asserted in the filings
stated amounts, drawn to scale · the 89 smallest grouped as one mark
#Priority classCreditorAmountSource
4SecuredBanque de Montréal (BMO) · in 43 casesHypothèque de premier rang grevant tous les biens meubles, présents et futurs de la Débitrice (all-property movable hypothec, first rank) — Seul créancier garanti selon les livres et registres de la Débitrice; BMO et la Débitrice ont signé une convention de tolérance. Montant non vérifié par le Syndic. — debtor: Boutique le Pentagone Inc. · as of 16 Dec 2025$2.07MFirst Report of the Trustee on the state of affairs and finances of the Debtor in conjunction wih the request for an extension of delay and the filing of sale guidelines (french version)
8UnsecuredBanque de Montreal · in 7 casesas of NOI filing date — Listed as unsecured on Form 33; no security stated in document — debtor: Boutique le Pentagone Inc.$2.07MNotice to Creditors of Intention to Make a Proposal
8UnsecuredGestion Pelicaneas of NOI filing date — Address (301 Rue Edward-Assh, Ste-Catherine-de-la-Jacques-Cartier) matches Debtor's own registered/letterhead address; possible related party — debtor: Boutique le Pentagone Inc.$1.76MNotice to Creditors of Intention to Make a Proposal
8UnsecuredBest Seller (4264134 Canada Inc.)as of NOI filing date — debtor: Boutique le Pentagone Inc.$413KNotice to Creditors of Intention to Make a Proposal
8UnsecuredLois Canadaas of NOI filing date — debtor: Boutique le Pentagone Inc.$311KNotice to Creditors of Intention to Make a Proposal
8UnsecuredNRJ Construction 2000 Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$286KNotice to Creditors of Intention to Make a Proposal
8UnsecuredRallye Importations Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$278KNotice to Creditors of Intention to Make a Proposal
8UnsecuredEmployés · in 52 casesas of NOI filing date — Represents employee claims (wages); document does not expressly designate as preferred — debtor: Boutique le Pentagone Inc.$275KNotice to Creditors of Intention to Make a Proposal
8Unsecured9321609 Canada Incas of NOI filing date — debtor: Boutique le Pentagone Inc.$231KNotice to Creditors of Intention to Make a Proposal
8UnsecuredWarwick International Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$190KNotice to Creditors of Intention to Make a Proposal
8UnsecuredParaffin Store Limitedas of NOI filing date — debtor: Boutique le Pentagone Inc.$116KNotice to Creditors of Intention to Make a Proposal
8UnsecuredGuess Canada Corp.as of NOI filing date — debtor: Boutique le Pentagone Inc.$115KNotice to Creditors of Intention to Make a Proposal
8UnsecuredLes Modes THT (V&X)as of NOI filing date — debtor: Boutique le Pentagone Inc.$109KNotice to Creditors of Intention to Make a Proposal
8UnsecuredX-Company Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$103KNotice to Creditors of Intention to Make a Proposal
8UnsecuredRD International · in 4 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$103KNotice to Creditors of Intention to Make a Proposal
8UnsecuredComplexe St-Georges Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$93.2KNotice to Creditors of Intention to Make a Proposal
8UnsecuredMajcoapparelas of NOI filing date — debtor: Boutique le Pentagone Inc.$82.2KNotice to Creditors of Intention to Make a Proposal
8UnsecuredFreemark Apparel Brandsas of NOI filing date — debtor: Boutique le Pentagone Inc.$78.8KNotice to Creditors of Intention to Make a Proposal
8UnsecuredModextil Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$65.2KNotice to Creditors of Intention to Make a Proposal
8UnsecuredOxygen Collectionsas of NOI filing date — debtor: Boutique le Pentagone Inc.$64.2KNotice to Creditors of Intention to Make a Proposal
8UnsecuredInvestissemenst Morguard Ltdas of NOI filing date — debtor: Boutique le Pentagone Inc.$63.9KNotice to Creditors of Intention to Make a Proposal
8UnsecuredEco7 Distribution Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$61.6KNotice to Creditors of Intention to Make a Proposal
8UnsecuredRevenu Québec · in 37 casesas of NOI filing date — Deemed trust class (Revenu Québec); account type TVQ (QST) — debtor: Boutique le Pentagone Inc.$42.7KNotice to Creditors of Intention to Make a Proposal
8UnsecuredNationex · in 5 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$41KNotice to Creditors of Intention to Make a Proposal
8UnsecuredRunnersas of NOI filing date — debtor: Boutique le Pentagone Inc.$38.9KNotice to Creditors of Intention to Make a Proposal
8Unsecured9275-7244 Québec Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$33.1KNotice to Creditors of Intention to Make a Proposal
8UnsecuredCPS Serigraphie Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$27.8KNotice to Creditors of Intention to Make a Proposal
8UnsecuredBasic Elementsas of NOI filing date — debtor: Boutique le Pentagone Inc.$25.9KNotice to Creditors of Intention to Make a Proposal
8UnsecuredPrimaris Management Inc. · in 8 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$25.4KNotice to Creditors of Intention to Make a Proposal
8UnsecuredFolio Montréalas of NOI filing date — debtor: Boutique le Pentagone Inc.$22.1KNotice to Creditors of Intention to Make a Proposal
8UnsecuredSilver Western Gloveas of NOI filing date — debtor: Boutique le Pentagone Inc.$21.7KNotice to Creditors of Intention to Make a Proposal
8UnsecuredLes Immeubles Plaisance Inc. · in 2 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$21.1KNotice to Creditors of Intention to Make a Proposal
8UnsecuredRaange Interactive Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$20.1KNotice to Creditors of Intention to Make a Proposal
8UnsecuredArsenal Media Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$18.7KNotice to Creditors of Intention to Make a Proposal
8UnsecuredComplexe Frontenac Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$18.5KNotice to Creditors of Intention to Make a Proposal
8UnsecuredComplexe Commercial Rimouski Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$17.4KNotice to Creditors of Intention to Make a Proposal
8UnsecuredTri-Plexas of NOI filing date — debtor: Boutique le Pentagone Inc.$14.9KNotice to Creditors of Intention to Make a Proposal
8UnsecuredMint. Performance Numériqueas of NOI filing date — debtor: Boutique le Pentagone Inc.$14.6KNotice to Creditors of Intention to Make a Proposal
8UnsecuredRoad Runner Apparel Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$14.4KNotice to Creditors of Intention to Make a Proposal
8UnsecuredCustom Leather Canada Limited · in 3 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$14.4KNotice to Creditors of Intention to Make a Proposal
8UnsecuredLes Mauvais Garçons Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$13.8KNotice to Creditors of Intention to Make a Proposal
8Unsecured514 Supply Co.as of NOI filing date — debtor: Boutique le Pentagone Inc.$13.7KNotice to Creditors of Intention to Make a Proposal
8UnsecuredImmeubles St-Édouard Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$13.3KNotice to Creditors of Intention to Make a Proposal
8Unsecured9538-2677 Québec Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$13KNotice to Creditors of Intention to Make a Proposal
8UnsecuredCarrefour Rivière-du-Loup Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$12.5KNotice to Creditors of Intention to Make a Proposal
8UnsecuredGemmar Systems International Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$12.3KNotice to Creditors of Intention to Make a Proposal
8Unsecured9295-1094 Québec Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$12.2KNotice to Creditors of Intention to Make a Proposal
8UnsecuredFond de Placement Cominaras of NOI filing date — debtor: Boutique le Pentagone Inc.$12.2KNotice to Creditors of Intention to Make a Proposal
8Unsecured9295-1078 Québec Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$11.8KNotice to Creditors of Intention to Make a Proposal
8UnsecuredKimwood Carrefour Jeannoisas of NOI filing date — debtor: Boutique le Pentagone Inc.$10.7KNotice to Creditors of Intention to Make a Proposal
8UnsecuredPlaza 2024as of NOI filing date — debtor: Boutique le Pentagone Inc.$10.4KNotice to Creditors of Intention to Make a Proposal
8UnsecuredComplexe Commercial Charlesbourg Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$9.98KNotice to Creditors of Intention to Make a Proposal
8UnsecuredGermain Pelletier Lteeas of NOI filing date — debtor: Boutique le Pentagone Inc.$9.89KNotice to Creditors of Intention to Make a Proposal
8UnsecuredBTB Mega Centre Rive-Sud Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$9.44KNotice to Creditors of Intention to Make a Proposal
8Unsecured9426-5097 Québec Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$9.16KNotice to Creditors of Intention to Make a Proposal
8UnsecuredKimwood Lac St-Jean 2023 ULCas of NOI filing date — debtor: Boutique le Pentagone Inc.$9.01KNotice to Creditors of Intention to Make a Proposal
8UnsecuredKimwood Lac St-Jean Gal.Jonq.as of NOI filing date — debtor: Boutique le Pentagone Inc.$8.86KNotice to Creditors of Intention to Make a Proposal
8UnsecuredAgence du Revenu du Canada · in 719 casesas of NOI filing date — Deemed trust class (CRA); account type TPS (GST) — debtor: Boutique le Pentagone Inc.$8.37KNotice to Creditors of Intention to Make a Proposal
8UnsecuredCarrefour Centre les Rivières Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$8.1KNotice to Creditors of Intention to Make a Proposal
8UnsecuredPedrosportas of NOI filing date — debtor: Boutique le Pentagone Inc.$7.08KNotice to Creditors of Intention to Make a Proposal
8UnsecuredGestessas of NOI filing date — debtor: Boutique le Pentagone Inc.$6.96KNotice to Creditors of Intention to Make a Proposal
8UnsecuredCorporation de Développement Toulonas of NOI filing date — debtor: Boutique le Pentagone Inc.$6.85KNotice to Creditors of Intention to Make a Proposal
8Unsecured9137-0098 Québec Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$6.58KNotice to Creditors of Intention to Make a Proposal
8UnsecuredSugarloaf Mall Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$6.51KNotice to Creditors of Intention to Make a Proposal
8UnsecuredKimwood Carrefour Almaas of NOI filing date — debtor: Boutique le Pentagone Inc.$6.51KNotice to Creditors of Intention to Make a Proposal
8UnsecuredCentre de l'Estrie Inc. · in 2 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$6.37KNotice to Creditors of Intention to Make a Proposal
8Unsecured9460-7942 Québec Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$6.13KNotice to Creditors of Intention to Make a Proposal
8UnsecuredAleanza Recritement Durableas of NOI filing date — debtor: Boutique le Pentagone Inc.$5.98KNotice to Creditors of Intention to Make a Proposal
8UnsecuredMallette Sencrl · in 2 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$5.96KNotice to Creditors of Intention to Make a Proposal
8UnsecuredAmazon.ca · in 6 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$5.61KNotice to Creditors of Intention to Make a Proposal
8UnsecuredBeauward Immobilier Inc. · in 4 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$5.59KNotice to Creditors of Intention to Make a Proposal
8Unsecured152810 Canada Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$5.3KNotice to Creditors of Intention to Make a Proposal
8UnsecuredPlaza de la Mauricieas of NOI filing date — debtor: Boutique le Pentagone Inc.$5.24KNotice to Creditors of Intention to Make a Proposal
8UnsecuredTransport Guilbault Incas of NOI filing date — debtor: Boutique le Pentagone Inc.$4.67KNotice to Creditors of Intention to Make a Proposal
8UnsecuredLogipac · in 3 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$4.43KNotice to Creditors of Intention to Make a Proposal
8UnsecuredFi Cap-Rouge S.E.C.as of NOI filing date — debtor: Boutique le Pentagone Inc.$4.27KNotice to Creditors of Intention to Make a Proposal
8UnsecuredSolugaz · in 2 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$4.26KNotice to Creditors of Intention to Make a Proposal
8UnsecuredCompagnie Kimwood Lac St-Jeanas of NOI filing date — debtor: Boutique le Pentagone Inc.$4.18KNotice to Creditors of Intention to Make a Proposal
8UnsecuredCentre Commercial Manicouaganas of NOI filing date — debtor: Boutique le Pentagone Inc.$3.77KNotice to Creditors of Intention to Make a Proposal
8Unsecured3476847 Canada Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$3.69KNotice to Creditors of Intention to Make a Proposal
8UnsecuredAndre Morin Incas of NOI filing date — debtor: Boutique le Pentagone Inc.$3.67KNotice to Creditors of Intention to Make a Proposal
8UnsecuredPromenades Drummondvilleas of NOI filing date — debtor: Boutique le Pentagone Inc.$3.46KNotice to Creditors of Intention to Make a Proposal
8UnsecuredSociété en Commandite Galeries Chagnonas of NOI filing date — debtor: Boutique le Pentagone Inc.$3.21KNotice to Creditors of Intention to Make a Proposal
8UnsecuredPlace du Commerce Ste-Catherineas of NOI filing date — debtor: Boutique le Pentagone Inc.$3.15KNotice to Creditors of Intention to Make a Proposal
8UnsecuredChouette-Ménage MS Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$2.29KNotice to Creditors of Intention to Make a Proposal
8UnsecuredCanadian Austin Group Holdings ULCas of NOI filing date — debtor: Boutique le Pentagone Inc.$2.1KNotice to Creditors of Intention to Make a Proposal
8UnsecuredCanac · in 9 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$1.91KNotice to Creditors of Intention to Make a Proposal
8UnsecuredNorton Rose Canada LLP · in 4 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$1.81KNotice to Creditors of Intention to Make a Proposal
8UnsecuredMicrocom "M" Incas of NOI filing date — debtor: Boutique le Pentagone Inc.$1.73KNotice to Creditors of Intention to Make a Proposal
8UnsecuredGraphica Impresssion Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$1.67KNotice to Creditors of Intention to Make a Proposal
8UnsecuredLumisolution Inc. · in 4 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$1.55KNotice to Creditors of Intention to Make a Proposal
8UnsecuredExpress C.T.M.A Ltéeas of NOI filing date — debtor: Boutique le Pentagone Inc.$1.47KNotice to Creditors of Intention to Make a Proposal
8UnsecuredEmballages LP Aubut Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$1.38KNotice to Creditors of Intention to Make a Proposal
8UnsecuredCJMC FM100.3 Radio du Golfeas of NOI filing date — debtor: Boutique le Pentagone Inc.$1.38KNotice to Creditors of Intention to Make a Proposal
8UnsecuredLes Emballages Carrousel Inc. · in 10 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$1.31KNotice to Creditors of Intention to Make a Proposal
8UnsecuredGarage Marcotte & Fils · in 2 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$1.15KNotice to Creditors of Intention to Make a Proposal
8UnsecuredG.M.S. Extincteur Chimique Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$1.12KNotice to Creditors of Intention to Make a Proposal
8UnsecuredCool Air Service Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$1.06KNotice to Creditors of Intention to Make a Proposal
8UnsecuredAutopro JL Pneus et Mecanique Incas of NOI filing date — debtor: Boutique le Pentagone Inc.$924Notice to Creditors of Intention to Make a Proposal
8UnsecuredServices de Café Van Houtte Incas of NOI filing date — debtor: Boutique le Pentagone Inc.$768Notice to Creditors of Intention to Make a Proposal
8UnsecuredLes Entreprises D'Electricite JMN Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$735Notice to Creditors of Intention to Make a Proposal
8UnsecuredCoopérative Radio Restigouche Ltéeas of NOI filing date — debtor: Boutique le Pentagone Inc.$656Notice to Creditors of Intention to Make a Proposal
8UnsecuredManitoulin Transport Inc. · in 13 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$540Notice to Creditors of Intention to Make a Proposal
8UnsecuredAlsco Corp. · in 4 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$494Notice to Creditors of Intention to Make a Proposal
8UnsecuredAGC Serrurier 2010 Inc.as of NOI filing date — debtor: Boutique le Pentagone Inc.$492Notice to Creditors of Intention to Make a Proposal
8UnsecuredL'Association des Marchandsas of NOI filing date — debtor: Boutique le Pentagone Inc.$452Notice to Creditors of Intention to Make a Proposal
8UnsecuredCintas Canada Limitee · in 4 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$439Notice to Creditors of Intention to Make a Proposal
8UnsecuredHydro-Sherbrooke · in 4 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$419Notice to Creditors of Intention to Make a Proposal
8UnsecuredBrassard Buro Incas of NOI filing date — debtor: Boutique le Pentagone Inc.$379Notice to Creditors of Intention to Make a Proposal
8UnsecuredXerox Canada Ltée · in 12 casesas of NOI filing date — debtor: Boutique le Pentagone Inc.$337Notice to Creditors of Intention to Make a Proposal
8UnsecuredMontez Victoriaville Realtyas of NOI filing date — debtor: Boutique le Pentagone Inc.$274Notice to Creditors of Intention to Make a Proposal
Sale processAs stated in the filings

Sale process approved — Approbation des lignes directrices relatives à la liquidation de l'inventaire de la DébitriceOrder guidelines for the liquidation of Debtor’s inventory (french… · 15 Jan 2026

RecoveriesAs stated in the filings

Unsecured creditors: 5 %.Under the plan · sanctionedTrustee Report concerning the Proposal (french version only) · 3 Jul 2026

ClassCreditorClaimsRecoveryBasisSource
Unsecured——5 %$200KUnder the plansanctionedper the proposal trusteeTrustee Report concerning the Proposal (french version only) · 3 Jul 2026

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.

Estate financialsReported figures — never derived
Total assets at filing$1.5M

As at 27 May 2026 · per Valeur comptable et valeur de réalisation estimée nette des coûts de liquidation · entity - Boutique le Pentagone Inc. — Table breakdown (in thousands CAD, book value / estimated realization): Encaisse 174/174 (100%), Stocks 3,526/1,234 (35%), Frais payés d'avance 95/0 (0%), Placements au coût 1/0 (0%), Immobilisations corporelles 878/88 (10%); Total des actifs 4,674/1,496 (32%). Statement of Affairs (Form 78) separately shows Total liabilities 8,622,478.36 and Unsecured creditors 7,126,588.66 as of proposal filing date 28 mai 2026, with stated Surplus of 1,495,889.70.

Documents
26 filings
DateDocumentFile
Order (French version only)
  • Presiding officer Registrar Patrick Gosselin
PDF
Proof of claimPDF
Request for Approval of Proposal (French version only)PDF
Trustee Report concerning the Proposal (french version only)
  • Financial position Assets $1.5M · as at 27 May 2026 · per Valeur comptable et valeur de réalisation estimée nette des coûts de liquidation · entity - Boutique le Pentagone Inc. — Table breakdown (in thousands CAD, book value / estimated realization): Encaisse 174/174 (100%), Stocks 3,526/1,234 (35%), Frais payés d'avance 95/0 (0%), Placements au coût 1/0 (0%), Immobilisations corporelles 878/88 (10%); Total des actifs 4,674/1,496 (32%). Statement of Affairs (Form 78) separately shows Total liabilities 8,622,478.36 and Unsecured creditors 7,126,588.66 as of proposal filing date 28 mai 2026, with stated Surplus of 1,495,889.70.
  • Operational summary The debtor accumulated excessive unsold inventory (notably from the COVID-19 period and following years), maintained an overly high cost structure not adjusted to declining sales, and faced rising rent charges, leading to insolvency; the amended proposal is expected to yield unsecured creditors about $0.05 per dollar versus $0 in bankruptcy.
  • Recovery outcome Entries: per plan; per plan · Stated on: 2026-07-03 · Table missing:
  • Report date 3 July 2026
  • + 1 more extracted fact
PDF
Amended Proposal – BLACKLINE (french version only)PDF
Notice of Hearing of Application for Court Approval of ProposalPDF
Proposal and Plan of Reorganization, as amended as of June 15, 2026 (French version only)PDF
Registration Form to the Meeting of CreditorsPDF
Certificate of Filing a ProposalPDF
Notice of Proposal to Creditors
  • Recovery outcome Entries: per plan · Stated on: 2026-05-28 · Table missing:
PDF
Proposal and Plan for Reorganization (French version only)PDF
Trustee’s Report on the Debtor’s Financial situation (French version only)
  • Recovery outcome Entries: per plan · Stated on: 2026-05-28 · Table missing:
PDF
Voting LetterPDF
Order extending the delay for the filing of a Proposal (french version opnly)
  • Order date 16 April 2026
  • Stay extended to 1 June 2026
PDF
Motion for a third Order extending the delay for the filing of the Proposal (french version only)PDF
Third Report of the Trustee on the state of affairs and finances of the Debtor, in conjuction with the application seeking a third Order extending the deadline to file a proposal (french version only)PDF
Order extending the delay for the filing of a Proposal (french version only)
  • Order date 2 March 2026
  • Stay extended to 16 April 2026
PDF
Motion for a second Order extending the delay for the filing of the Proposal (french version only)
  • Applicant Boutique Le Pentagone inc.
  • Commencement date 23 February 2026
  • Counsel Fasken Martineau DuMoulin, s.e.n.c.r.l.
  • Court COUR SUPÉRIEURE
  • + 3 more extracted facts
PDF
Second Report of the Trustee on the state of affairs and finances of the Debtor in conjunction with the request for an extension of delay (french version only)PDF
Order extending the delay for the filing of a Proposal (french version)
  • Order date 15 January 2026
  • Presiding officer Registrar Patrick Gosselin
PDF
Order guidelines for the liquidation of Debtor’s inventory (french version)
  • Order date 15 January 2026
  • Presiding officer Registrar Patrick Gosselin
  • Sale outcome Sale process approved — Approbation des lignes directrices relatives à la liquidation de l'inventaire de la Débitrice
PDF
First Report of the Trustee on the state of affairs and finances of the Debtor in conjunction wih the request for an extension of delay and the filing of sale guidelines (french version)
  • Financial position Assets $5.5M · Liabilities $7.36M · as at 29 Nov 2025 · per Bilan interne non-vérifié (en milliers de $ CA) · entity - Boutique le Pentagone Inc. — Passifs supérieurs aux actifs; inclut 1,759K$ dus à la société mère (partie liée, non garantie) et 1,372K$ de découvert bancaire.
  • Secured creditors $2.07M · Note: Seul créancier garanti selon les livres et registres de la Débitrice; BMO et la Débitrice ont signé une convention de tolérance. Montant non vérifié par le Syndic. · Page: 4 · As of: 2025-12-16 · Debtor: Boutique le Pentagone Inc. · Creditor: Banque de Montréal (BMO) · Security: Hypothèque de premier rang grevant tous les biens meubles, présents et futurs de la Débitrice (all-property movable hypothec, first rank)
PDF
Motion for (I) Order extending the delay for the filing of a Proposal and (II) Order approving guidelines for the liquidation of Debtor’s inventory (french version)
  • Applicant Boutique Le Pentagone inc.
  • Commencement date 12 January 2026
  • Court file no 500-11-066597-259
  • Financial position Assets $5.5M · Liabilities $7.36M · as at 29 Nov 2025 · per bilan interne non-vérifié (management-prepared, unaudited internal balance sheet); montants en milliers de $ CA · entité individuelle - Boutique Le Pentagone Inc. (non consolidé) — Capitaux propres négatifs; passifs supérieurs aux actifs selon le Syndic. Comprend une somme due à la société mère de 1 759 (milliers $) classée en passif.
  • + 3 more extracted facts
PDF
Notice to Creditors of Intention to Make a Proposal
  • Unsecured creditors $17.4K · Page: 8 · As of: NOI filing date · Basis: Listing of creditors with claims of $250 or more, as known or shown by the Debtor's books (Form 33) · Debtor: Boutique le Pentagone Inc. · Creditor: Complexe Commercial Rimouski Inc.
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Certificate of Filing for the Notice of Intention to Make a Proposal
Boutique le Pentagone Inc. — NOI filed, Québec.
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Filing titles, dates, and extracted key facts are public.

CiteProceedings., “Boutique le Pentagone Inc.” (NOI), Superior Court of Québec. Retrieved 20 September 2026, https://proceedings.ca/case/boutique-le-pentagone-inc

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Sources last checked · summary updated 7 August 2026 · Report a correction · Printed from proceedings.ca/case/boutique-le-pentagone-inc

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.