Gordon B. McMillan and Associates Inc.
Follow- Proceeding
- BankruptcySubsection 102(1) of the Act
- File
- 33-3405530
Gordon B. McMillan and Associates Inc., an Ontario company, entered insolvency proceedings on July 31, 2026 at 13:40 under section 49 of the Act and Rule 85, with DODICK LANDAU INC. as trustee and court file no. 33-3405530. The Statement of Affairs, as stated and estimated by the debtor at that date, records total assets of $108,056.58 against total liabilities of $181,046.03 — secured claims of $15,504.30, no preferred claims and unsecured claims of $165,541.73 — for a deficiency of $72,989.45. Wage claims of ten former employees make up most of the creditor list, the largest being Christine Mikhail at $30,150.95 unsecured plus $2,000.00 secured, Jacob Bryce at $23,713.49 plus $2,000.00, and Amanda Moreau at $23,076.96, entirely unsecured. The matter is active.
Trustee's filing fixed commencement at July 31, 2026, 13:40 and set out the Statement of Affairs: assets of $108,056.58, liabilities of $181,046.03, deficiency $72,989.45.
Source: Certificate of Appointment
Debtor
Gordon B. McMillan and Associates Inc.
Trustee in bankruptcy
Dodick Landau
| # | Priority class | Creditor | Amount | Source |
|---|---|---|---|---|
| 4 | Secured | Gordon B. McMillanLienholder (assets 101,102,501) — Related party (bankrupt's namesake/director); secured amount shown as $1.00 nominal; estimated surplus/deficiency from security noted as 92,552.28. — debtor: Gordon B. McMillan and Associates Inc. · as of 1 Jan 2026 | $1 | Creditor Package |
| 4 | Secured | GMCM Holdings Inc.Lienholder (assets 101,102,501) — Listed as secured creditor in Statement of Affairs; secured amount shown as $1.00 nominal, related party (holding company). — debtor: Gordon B. McMillan and Associates Inc. · as of 1 Jan 2026 | $1 | Creditor Package |
| 4 | Secured | Former employees (Brissette, Bryce, Campeau, Canavan, Fraser, Mikhail, Serafini, Thompson, Zawacky) - wage claims with secured portion · in 15 casesOwed wages, secured portion per BIA wage-earner priority (assets 101,102,501) — Each former employee's claim is split unsecured/secured in the Statement of Affairs (e.g., Brissette $2,000 secured, Bryce $2,000 secured, Campeau $1,037.88 secured, Canavan $2,000 secured, Fraser $2,000 secured, Mikhail $2,000 secured, Serafini $2,000 secured, Thompson $464.42 secured, Zawacky $2,000 secured); individual amounts reported as components of wage claims, see unsecured_creditors for full claim totals. — debtor: Gordon B. McMillan and Associates Inc. · as of 31 Jul 2026 | — | Creditor Package |
| 8 | Unsecured | Mikhail, ChristineFormer employee, owed wages; total claim $32,150.95 (unsecured $30,150.95 + secured $2,000.00). — debtor: Gordon B. McMillan and Associates Inc. · as of 31 Jul 2026 | $30.2K | Creditor Package |
| 8 | Unsecured | Bryce, JacobFormer employee, owed wages; total claim $25,713.49 (unsecured $23,713.49 + secured $2,000.00). — debtor: Gordon B. McMillan and Associates Inc. · as of 31 Jul 2026 | $23.7K | Creditor Package |
| 8 | Unsecured | Moreau, AmandaFormer employee, owed wages; entirely unsecured (no secured portion listed). — debtor: Gordon B. McMillan and Associates Inc. · as of 31 Jul 2026 | $23.1K | Creditor Package |
| 8 | Unsecured | Fraser, KeithFormer employee, owed wages; total claim $18,621.36 (unsecured $16,621.36 + secured $2,000.00). — debtor: Gordon B. McMillan and Associates Inc. · as of 31 Jul 2026 | $16.6K | Creditor Package |
| 8 | Unsecured | Zawacky, MichaelFormer employee, owed wages; total claim $17,944.43 (unsecured $15,944.43 + secured $2,000.00). — debtor: Gordon B. McMillan and Associates Inc. · as of 31 Jul 2026 | $15.9K | Creditor Package |
| 8 | Unsecured | Serafini, ShaneFormer employee, owed wages; total claim $16,646.53 (unsecured $14,646.53 + secured $2,000.00). — debtor: Gordon B. McMillan and Associates Inc. · as of 31 Jul 2026 | $14.6K | Creditor Package |
| 8 | Unsecured | Thompson, LeuraFormer employee, owed wages; total claim $12,579.80 (unsecured $12,115.38 + secured $464.42). — debtor: Gordon B. McMillan and Associates Inc. · as of 31 Jul 2026 | $12.1K | Creditor Package |
| 8 | Unsecured | Canavan, HaleyFormer employee, owed wages; total claim $13,538.48 (unsecured $11,538.48 + secured $2,000.00). — debtor: Gordon B. McMillan and Associates Inc. · as of 31 Jul 2026 | $11.5K | Creditor Package |
| 8 | Unsecured | Brissette, MatthieuFormer employee, owed wages; total claim $11,133.94 (unsecured $9,133.94 + secured $2,000.00). — debtor: Gordon B. McMillan and Associates Inc. · as of 31 Jul 2026 | $9.13K | Creditor Package |
| 8 | Unsecured | Campeau, ChrisFormer employee, owed wages; total claim $5,076.34 (unsecured $4,038.46 + secured $1,037.88). — debtor: Gordon B. McMillan and Associates Inc. · as of 31 Jul 2026 | $4.04K | Creditor Package |
| 8 | Unsecured | Nelligan LawAccounts payable. — debtor: Gordon B. McMillan and Associates Inc. | $3.82K | Creditor Package |
| 8 | Unsecured | TD Canada Trust Visa (VISA - #1) · in 17 casesAccounts payable, credit card. — debtor: Gordon B. McMillan and Associates Inc. | $420 | Creditor Package |
| 8 | Unsecured | TD Canada Trust Visa (VISA - #2) · in 17 casesAccounts payable, credit card. — debtor: Gordon B. McMillan and Associates Inc. | $320 | Creditor Package |
| 8 | Unsecured | CRA - Tax - Ontario (HST) · in 252 casesHST liability; deemed trust class. — debtor: Gordon B. McMillan and Associates Inc. | $1 | Creditor Package |
| 8 | Unsecured | Ontario Ministry of Finance (Provincial Tax) · in 43 casesProvincial tax claim; deemed trust/crown claim class. — debtor: Gordon B. McMillan and Associates Inc. | $1 | Creditor Package |
| 8 | Unsecured | CRA - Tax - Ontario (Corporate taxes) · in 252 casesCorporate tax liability; deemed trust/crown claim class. — debtor: Gordon B. McMillan and Associates Inc. | $1 | Creditor Package |
| 8 | Unsecured | Workplace Safety and Insurance Board · in 164 casesWSIB claim. — debtor: Gordon B. McMillan and Associates Inc. | $1 | Creditor Package |
| 8 | Unsecured | CRA - Tax - Ontario (Employee source deductions/Payroll) · in 252 casesPayroll source deductions; deemed trust class. — debtor: Gordon B. McMillan and Associates Inc. | $1 | Creditor Package |
| 8 | Unsecured | McAteer Brett, and counsel, Lister BeaupreFormer employee/Statement of Claim litigation claim. — debtor: Gordon B. McMillan and Associates Inc. | $1 | Creditor Package |
“not stated” means the record names the claim without a figure; “—” means not in the extracted record.
Unsecured creditors: not yet estimated.EstimatedPreliminary Report · 20 Aug 2026
| Class | Creditor | Claims | Recovery | Basis | Source |
|---|---|---|---|---|---|
| Unsecured | — | — | not yet estimated | Estimatedper the trustee | Preliminary Report · 20 Aug 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 31 Jul 2026 · per Statement of Affairs as stated and estimated by bankrupt/debtor · Entity level - Gordon B. McMillan and Associates Inc. — Secured creditors total $15,504.30; preferred creditors $0.00; unsecured creditors $165,541.73; contingent/trust claims $0.00; resulting deficiency of $72,989.45.
| Date | Document | File |
|---|---|---|
Preliminary Report
| ||
Certificate of Appointment
| ||
Creditor Package
| ||
Filing titles, dates, and extracted key facts are public.
CiteProceedings., “Gordon B. McMillan and Associates Inc.” (Bankruptcy). Retrieved 20 September 2026, https://proceedings.ca/case/gordon-b-mcmillan-and-associates-inc