Brock & Visser Funeral Home Burial & Cremation Services Ltd.
- Proceeding
- Receivership (court-appointed)section 243(1) of the Bankruptcy and Insolvency Act and section 101 of the Courts of Justice Act
- File
- CV-25-00000192-0000
Brock & Visser Funeral Home Burial & Cremation Services Ltd. is in court-appointed receivership in the Ontario Superior Court of Justice under BIA s. 243, file CV-25-00000192-0000, on the application of Roynat Inc., which holds general security over the assets. An interim order was granted December 12, 2025. The Receiver's list of creditors as at January 26, 2026 estimates claims of $4,633,736 secured and $773,376 unsecured, a total of $5,407,112; real property, inventory, receivables, equipment and rolling stock are all stated as TBD, so no asset total is reported. Roynat's secured claim is $3,930,000 and the Bank of Nova Scotia's $400,000, with CRA deemed trust claims of $208,968 and $94,768. A licensed funeral director is operating the business under the Receiver's plan of action.
Appointment Certificate was filed. Court file CV-25-00000192-0000.
Source: Appointment Certificate
Outcome brief
Brock & Visser: the funeral home sold, then a bankruptcy on Roynat's motion
MNP sold the Woodstock funeral home, name and pre-need contracts included, then assigned the company into bankruptcy before any distribution, a step it told the court would leave CRA's $202,571.50 HST deemed trust unsecured; the trustee now expects a shortfall for BNS and nothing for unsecured creditors.
Precedent note
Reversing the Crown's GST/HST trust
Outside insolvency, the Crown's trust for unremitted GST/HST can rank ahead of a lender's security; a bankruptcy or a CCAA ends that priority. Seven 2026 files show lenders choosing their route, and four show the trust that survives both, for payroll source deductions.
Debtor
Brock & Visser Funeral Home Burial & Cremation Services Ltd.
Applicant
Roynat
Receiver
MNP
Counsel of record
| Party | Counsel | First seen | Source |
|---|---|---|---|
| ApplicantRoynat | Harrison Pensa LLP | 12 Dec 2025 | Order · 12 Dec 2025 |
| # | Priority class | Creditor | Amount | Source |
|---|---|---|---|---|
| 3 | Deemed trusts (CRA and other) | Canada Revenue Agency (account RT0001) · in 985 casesSecurity interest / deemed trust claim — Deemed trust class (source deductions RT account); p.2 shows a rounded combined CRA secured figure of $303,800, which is the prose approximation of the two CRA secured accounts on Schedule A — debtor: Brock & Visser Funeral Home Burial & Cremation Services Ltd. · as of 26 Jan 2026 | $209K | 245 Notice and Statement of Receiver |
| 3 | Deemed trusts (CRA and other) | |||
| 4 | Secured | |||
| 4 | Secured | |||
| 4 | Secured | |||
| 4 | Secured | |||
| 4 | Secured | |||
| 4 | Secured | |||
| 5 | PMSI / lessors | |||
| 8 | Unsecured |
37 more claims in 4 classes The stack holds Deemed trusts (CRA and other), Secured, PMSI / lessors and Unsecured claims.
Every creditor and every amount, drawn to scale.
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See all plansUnsecured creditors: no distribution. Bank of Nova Scotia short.EstimatedPreliminary Report of Trustee · 23 Sep 2026
| Class | Creditor | Claims | Recovery | Basis | Source |
|---|---|---|---|---|---|
| Secured | Bank of Nova Scotia | — | shortfall | Estimatedper the trustee | Preliminary Report of Trustee · 23 Sep 2026 |
| Unsecured | — | — | no distribution | Estimatedper the trustee | Preliminary Report of Trustee · 23 Sep 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.
As at ·
The 2 totals 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 |
|---|---|---|
Preliminary Report of Trustee
| PDF · Subscribers | |
Creditors Package
| PDF · Subscribers | |
| Second Report | PDF · Subscribers | |
245 Notice and Statement of Receiver
| PDF · Subscribers | |
Appointment Certificate
| PDF · Subscribers | |
Receivership Order by Justice Carroccia
| 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., “Brock & Visser Funeral Home Burial & Cremation Services Ltd.” (Receivership (court-appointed)), Ontario Superior Court of Justice. Retrieved 4 November 2026, https://proceedings.ca/case/brock-visser-funeral-home-burial-cremation-services-ltd