| 4 | Secured | Citadel Holdings Inc. (a/s Grant Thornton Ltd. - Daniel A. Rozon)Listed on creditor mailing list attached to notice of bankruptcy — debtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $100K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | 1810040 Alberta Ltd. · in 14 casesAlso listed separately as director (James F. Miles, 1810040 Alberta Ltd.); related party possible — debtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $15.9M | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Condominium plan 0713076 (a/s Bradlay Dobbin - Carbert Waite LLP)debtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $819K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Receiver General of Canada · in 30 casesGovernment claim, listed as unsecured — debtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $23.6K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Sotheby's International Realty Quebec · in 2 casesdebtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $11.8K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | ABL Imaging Group Inc.debtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $7.61K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | MacLeod Dixon · in 4 casesdebtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $5.23K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Soren Nielsen · in 2 casesIndividual creditor — debtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $3.7K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Custom Electric · in 6 casesdebtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $3.22K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Churchill Construction Corporationdebtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $3.15K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Reno-Ready Floorsdebtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $2.55K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Preecision Aluminum Manufacturing 2009 Inc.debtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $2.02K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Air Condition & Mechanical Mtce. Ltd.debtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $1.9K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Williams Engineering Canadadebtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $1.74K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Marble Renewaldebtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $1.56K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | White Diamond Finishing Ltddebtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $1.11K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Rieger, DarrenIndividual creditor — debtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $1.08K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | FMC Building Services Inc. · in 2 casesdebtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $1.02K | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Canadian Envirotec Inc. · in 2 casesdebtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $710 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Gienow Windows & Doors · in 2 casesdebtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $590 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Call Canadian Plumbing, Heating & A/C Ltd.debtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $537 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Julie DempseyIndividual creditor — debtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $438 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Churchill Estates CCN #713076debtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $358 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Homburg Canada REIT Management Inc.debtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $266 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | W. Roy Shouldice · in 2 casesIndividual creditor — debtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $185 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | RGO Office Product Partnership · in 4 casesdebtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $158 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Rona Revy Inc. · in 2 casesdebtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $138 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Oxy-Genie All Natural Cleaning Servicesdebtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $106 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Kindersley Contracting Ltd. · in 4 casesdebtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $84 | Notice of Bankruptcy and First Meeting of Creditors |
| 8 | Unsecured | Home Depot · in 16 casesdebtor: Churchill Estates Development Ltd. · as of 25 Apr 2017 | $5 | Notice of Bankruptcy and First Meeting of Creditors |