Proceedings.

C & D Makridis Holdings Limited

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Active
Proceeding
ProposalSection 60(5) of the Bankruptcy and Insolvency Act
File
46205
Filings held9
Last activity22 May 2026
On the record335 days
OverviewSummary updated

C & D Makridis Holdings Limited began Division I proposal proceedings under the Bankruptcy and Insolvency Act on May 6, 2026, in the Supreme Court of Nova Scotia under court file number 46205. The proceeding is active. The record before this page consists of the commencement filing alone; no further steps, reports or orders have been entered. Creditors and counsel following the file should treat the May 6, 2026 application as the sole documented event to date.

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#Filing

Commenced the Division I proposal proceeding in the Supreme Court of Nova Scotia, opening court file 46205 and fixing May 6, 2026 as the commencement date.

Source: Notice of Motion

Parties

Debtor

C & D Makridis Holdings Limited

Proposal trustee

MNP

Capital structureAs asserted in the filings
stated amounts, drawn to scale
#Priority classCreditorAmountSource
7Preferred (BIA s. 136)CRA - Tax - Atlantic (Account 767518491RP0001) · in 45 casesDeemed trust/CRA payroll tax arrears; Trustee's Report states this portion has priority (s.60(1.1)) and must be paid in full and in advance of other creditors - preferred — debtor: C & D Makridis Holdings Limited$1.2KCreditor's Package
8UnsecuredCRA - Tax - Atlantic (Account 767518491RT0001) · in 45 casesDeemed trust/CRA claim; Trustee's Report states CRA amounts believed unsecured or no priority except payroll tax arrears; prose approximation stated elsewhere as $317,373 — debtor: C & D Makridis Holdings Limited$317KCreditor's Package
8UnsecuredOPB Realty Halifax Centre Inc.debtor: C & D Makridis Holdings Limited$32.5KCreditor's Package
8UnsecuredScotiabank c/o Canaccede International Management Ltd. · in 39 casesVIN# 1C4RJFLG1MC518445 referenced - possibly vehicle financing claim assigned to collection agent — debtor: C & D Makridis Holdings Limited$32KCreditor's Package
8UnsecuredADP Canada Co. - Credit Department · in 3 casesdebtor: C & D Makridis Holdings Limited$16KCreditor's Package
8UnsecuredWorkers Compensation Board of Nova Scotia · in 18 casesdebtor: C & D Makridis Holdings Limited$13.1KCreditor's Package
8UnsecuredNova Scotia Power Inc. · in 13 casesdebtor: C & D Makridis Holdings Limited$11.5KCreditor's Package
8UnsecuredWorks Mechanicaldebtor: C & D Makridis Holdings Limited$5KCreditor's Package
8UnsecuredCRA - Tax - Atlantic (Account 767518491RC0001) · in 45 casesDeemed trust/CRA claim — debtor: C & D Makridis Holdings Limited$4.45KCreditor's Package
8UnsecuredDiscount Fuelsdebtor: C & D Makridis Holdings Limited$3.69KCreditor's Package
8UnsecuredGFL Environmental Corporation · in 14 casesdebtor: C & D Makridis Holdings Limited$3.25KCreditor's Package
8UnsecuredPNL Communicationsdebtor: C & D Makridis Holdings Limited$1.56KCreditor's Package
8UnsecuredEastward Energy · in 3 casesdebtor: C & D Makridis Holdings Limited$1.5KCreditor's Package
8UnsecuredHalifax Regional Water Commission · in 5 casesdebtor: C & D Makridis Holdings Limited$1.5KCreditor's Package
8UnsecuredBell Aliant c/o FCT Default Solutions · in 2 casesdebtor: C & D Makridis Holdings Limited$1.01KCreditor's Package
8UnsecuredOrkin Canada · in 33 casesdebtor: C & D Makridis Holdings Limited$965Creditor's Package
8UnsecuredUltra Cleandebtor: C & D Makridis Holdings Limited$886Creditor's Package
8UnsecuredState Chemical Ltd. · in 2 casesdebtor: C & D Makridis Holdings Limited$640Creditor's Package
8UnsecuredRegistry of Joint Stock Companiesdebtor: C & D Makridis Holdings Limited$592Creditor's Package
8UnsecuredAir Liquide Canada Inc. - Atlantic Region · in 3 casesdebtor: C & D Makridis Holdings Limited$527Creditor's Package
8UnsecuredEast Coast Laundry Systemsdebtor: C & D Makridis Holdings Limited$426Creditor's Package
8UnsecuredDesign Works Publishing Co.debtor: C & D Makridis Holdings Limited$250Creditor's Package
8UnsecuredCanadian Credit Corporation - Toronto · in 2 casesdebtor: C & D Makridis Holdings Limited$250Creditor's Package
8UnsecuredThe 902 Creativedebtor: C & D Makridis Holdings Limited$250Creditor's Package
Estate financialsReported figures — never derived
Total liabilities at filing$450K

per List of Creditors with claims of $250 or more (Form 92); Trustee's Report states approximately $133,174 trade payables and estimated $317,373 owing to CRA; Statement of Estimated Realizations states Unsecured Claims of $417,823 · entity - C & D Makridis Holdings Limited — Trustee's Report (p.7) states approximate figures ($133,174 trade payables, $317,373 CRA) that differ from the itemized list total of $450,361.99 and from the Statement of Estimated Realizations unsecured claims total of $417,823; discrepancies not reconciled in the document. There are no known Preferred Creditors per Article 2.3 of the Proposal (p.16), though CRA payroll tax arrears of $1,200 are noted as having priority in the Trustee's Report.

Documents
9 filings
DateDocumentFile
Order Approving ProposalPDF
Amended Certificate of Filing of a ProposalPDF
Notice of Hearing of Application for Court Approval of ProposalPDF
Notice of Motion
  • Applicant MNP Ltd.
  • Commencement date 6 May 2026
  • Court SUPREME COURT OF NOVA SCOTIA
  • Court file no 46205
  • + 1 more extracted fact
PDF
Report of Trustee on Proposal
  • Financial position per Trustee opinion in Report on Proposal · entity - C & D Makridis Holdings Limited — Trustee states: 'the liabilities of the Debtor consist solely of unsecured claims, the principal creditor being the Canada Revenue Agency, with no secured or preferred creditors affected by the proposal.'
  • Secured creditors
PDF
Amended ProposalPDF
Certificate of Filing of a ProposalPDF
Creditor's Package
  • Financial position Liabilities $450K · per List of Creditors with claims of $250 or more (Form 92); Trustee's Report states approximately $133,174 trade payables and estimated $317,373 owing to CRA; Statement of Estimated Realizations states Unsecured Claims of $417,823 · entity - C & D Makridis Holdings Limited — Trustee's Report (p.7) states approximate figures ($133,174 trade payables, $317,373 CRA) that differ from the itemized list total of $450,361.99 and from the Statement of Estimated Realizations unsecured claims total of $417,823; discrepancies not reconciled in the document. There are no known Preferred Creditors per Article 2.3 of the Proposal (p.16), though CRA payroll tax arrears of $1,200 are noted as having priority in the Trustee's Report.
  • Unsecured creditors $4.45K · Note: Deemed trust/CRA claim · Page: 3 · Basis: List of Creditors with claims of $250 or more · Debtor: C & D Makridis Holdings Limited · Creditor: CRA - Tax - Atlantic (Account 767518491RC0001)
PDF
Trustee's Report on the Proposal
  • Appointee MNP LTD.
  • Appointee role Trustee
  • Commencement date 21 October 2025
  • Court IN THE SUPREME COURT OF NOVA SCOTIA
  • + 3 more extracted facts
PDF

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

CiteProceedings., “C & D Makridis Holdings Limited” (Proposal), Supreme Court of Nova Scotia. Retrieved 20 September 2026, https://proceedings.ca/case/c-and-d-makridis-holdings-limited

Sources last checked · summary updated 8 August 2026 · Report a correction · Printed from proceedings.ca/case/c-and-d-makridis-holdings-limited

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.