BRS Canada Acquisition Inc., a Canadian sporting goods distributor and subsidiary of US-based Big Rock Sports, LLC, filed an assignment in bankruptcy on December 5, 2025 and is being administered by KSV Restructuring Inc. as Trustee. All 72 of the company's employees were terminated, and SB360 Capital Partners has continued the liquidation of inventory held at three distribution centres. The Trustee reported cash on hand of CAD $554,000. The estate remains active, with the Trustee's most recent report dated December 17, 2025 at Toronto, Ontario.
Trustee's report, dated at Toronto, set out the post-assignment position: all 72 employees terminated, SB360 continuing inventory liquidation from three distribution centres, and CAD $554,000 cash on hand.
Source: Report on Preliminary Administration dated December 17, 2025
The officer filed a report. Court file 31-3307597.
Source: Certificate of Appointment dated December 5, 2025 - 31-3307597
A claims procedure was approved. Court file 31-3307597.
Source: Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025
BRS Canada Acquisition Inc., Canadian subsidiary of US Big Rock Sports — Bankruptcy filed, Ontario.
Source: Certificate of Appointment dated December 5, 2025 - 31-3307597
Debtor
BRS Canada Acquisition Inc., Canadian subsidiary of US Big Rock Sports
Trustee in bankruptcy
KSV
| # | Priority class | Creditor | Amount | Source |
|---|---|---|---|---|
| 4 | Secured | Secured creditors (aggregate as reported) · in 35 casesStatement of Affairs summary states total secured creditors of $4,112,165.00; the itemized List of Liabilities (pages 5-10) shows $0.00 in the Secured column for every named creditor, so no individual secured creditor is identified in the pages provided. — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $4.11M | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 7 | Preferred (BIA s. 136) | Employees (various locations) · in 185 casesSeverance pay; marked as placeholder value for notification only - actual amount not stated; may include preferred wage-related claims — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $0 | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | FIRST SOURCEAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $389K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | EAGLE CLAW DIRECT IMPORTAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $174K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | Amazon.com.ca Inc · in 4 casesOther - Customer Rebate — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $140K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BRECKS INTERNATIONAL, INC.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $122K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | GARMIN INTERNATIONALAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $122K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BPI / CVAAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $94.9K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | F.A.I.R. (Attn: Donald Turcotte)Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $77.6K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | CRYOPAK INDUSTRIES, INC.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $61.1K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | DUCK COMMANDER CO. INC.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $53.9K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BARNES BULLETSAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $48.4K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | GRAVEL AGENCY INC.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $45.8K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | COUNTER ASSAULTAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $38.1K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | Canadian Tire Corp LtdOther - Customer Rebate — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $37.4K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | ESCALADE SPORTS · in 2 casesAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $37.3K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BYRNA TECHNOLOGIES INC.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $35.9K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BUZZBOMB TACKLE INC.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $32.2K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | AOB PRODUCTS COMPANYAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $31.5K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | DEFENSE AEROSOLSAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $29.5K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | G. PUCCI & SONS, INC.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $29.4K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BIGSHOT ARCHERY, LLCAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $27.2K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | DAIWA CORPORATIONAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $26.9K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BUCK EXPERT INC.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $26.7K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | DELTA MCKENZIE TARGETS LLCAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $24.9K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | DECIBULLZ, LLCAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $24.5K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | ATSKO, INC.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $21.5K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | CAHABA RIVER GROUP LLC DBA BONE COLLAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $17.3K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | FORTUNE PRODUCTS, INC.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $17.3K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | ABC EXPORT IMPORT LTD.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $16.8K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | FREEDOM TACKLE CORP.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $16.1K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BLACK WIDOW DEER LURES, LLC.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $14.3K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BALMSHOT LLCAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $13.8K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | FERADYNE OUTDOORS, LLCAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $12.9K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | B&F SYSTEM, INC.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $12.6K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | CUDA-GSM, LLCAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $12.5K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | EXXEL OUTDOORS, LLCAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $12.4K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | DO-ALL OUTDOORSAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $11.5K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | ALLEN CO, INC.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $10.8K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BARNETT OUTDOORS LLCAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $9.85K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | ANI-LOGICS OUTDOORS LLCAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $9.11K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | CG Emery International LTDAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $8.73K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | GBII CORP DBA COLUMBIA RIVER KNIFE &Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $8.06K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | CANADIAN SPORTFISHING INDUSTRY ASSOCAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $5K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BOAT BLING INC., DBA BLING SAUCEAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $4.94K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BERRY GAME CALLS/BIG BULL PRODUCTIONAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $4.25K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | ARDENT TACKLE LLCAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $3.29K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | G96 PRODUCTS INC.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $3.01K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | COGHLAN'S LTDAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $2.98K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BETTER HORSE INC DBA PULL START FIREAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $2.61K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | DAC TECHNOLOGIESAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $2.22K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | FLAMBEAU CORPORATIONAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $1.96K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | ALPINE INNOVATIONS LLCAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $1.6K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | EVOLUTION OUTDOOR, LLC.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $1.6K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BLACK MARINE PRODUCTS, INC.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $1.57K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | Bohning Co. Ltd.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $1.55K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | CUSTOM LEATHER CANADA LIMITED · in 3 casesAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $1.33K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | GERBER LEGENDARY BLADE (FISKARS CA)Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $1.23K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | ATI OUTDOORS, LLCAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $1.06K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BURT COYOTE CO.Accounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $1.05K | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BEE CLEANAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $982 | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BUNZL · in 6 casesAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $665 | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | DEADLY DICK LURESAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $651 | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | COLE INTERNATIONAL INC · in 5 casesAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $497 | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | BIG CHIEF MEAT SNACKS INC. · in 2 casesAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $158 | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | CAMPCO USAAccounts payable — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $38 | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | Artis Keewatin Distribution Centre Ltd.Owed rent; marked as placeholder value for notification only - actual amount not stated — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $0 | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | EUROPRO (CEDAR POINTE) LP · in 3 casesOwed rent; marked as placeholder value for notification only - actual amount not stated — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $0 | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | Blackthorn Campbell Multiples IncOwed rent; marked as placeholder value for notification only - actual amount not stated — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $0 | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | Canada Revenue Agency · in 926 casesCorporate taxes; deemed-trust class claim; marked as placeholder value for notification only - actual amount not stated — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $0 | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
| 8 | Unsecured | CATARAQUI LOT 430 GP INC.Owed rent; marked as placeholder value for notification only - actual amount not stated — debtor: BRS Canada Acquisition Inc. · as of 5 Dec 2025 | $0 | Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025 |
As at 5 Dec 2025 · per Statement of Affairs (Form 78) - totals from the list of assets and liabilities as stated and estimated by bankrupt/debtor · BRS Canada Acquisition Inc. (single entity) — Total liabilities comprise secured creditors $4,112,165.00, preferred creditors/securities/priorities $0.00, unsecured creditors $7,294,146.98, and contingent/trust claims $0.00; resulting deficiency of $8,152,876.98.
Cash on hand
$554K
As at 17 Dec 2025Report on Preliminary Administration dated December 17, 2025
| Date | Document | File |
|---|---|---|
Report on Preliminary Administration dated December 17, 2025
| ||
Notice of Bankruptcy and First Meeting of Creditors dated December 11, 2025
| ||
Certificate of Appointment dated December 5, 2025 - 31-3307597
| ||
Filing titles, dates, and extracted key facts are public.
CiteProceedings., “BRS Canada Acquisition Inc., Canadian subsidiary of US Big Rock Sports” (Bankruptcy). Retrieved 20 September 2026, https://proceedings.ca/case/brs-canada-acquisition-inc-canadian-subsidiary-of-us-big-rock-sports
Sources last checked · summary updated 5 August 2026 · Report a correction · Printed from proceedings.ca/case/brs-canada-acquisition-inc-canadian-subsidiary-of-us-big-rock-sports
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.