Imperial Tobacco Canada Limited
Follow- Proceeding
- CCAACompanies' Creditors Arrangement Act, R.S.C. 1985, c. C-36, as amended
- Court
- Ontario Superior Court of Justice · Commercial List
- File
- CV-19-616077-00CL
Imperial Tobacco Canada Limited has been under CCAA protection since March 12, 2019, before the Ontario Superior Court of Justice Commercial List in Court File CV-19-616077-00CL. The ITCAN affidavit filed at the outset put the company's assets at approximately $5.53 billion against approximately $1.09 billion of liabilities as at December 31, 2018, with nothing drawn under a $30 million committed secured revolving facility from BAT affiliate BATIF. A claims bar date of December 5, 2024 was set, orders concerning meetings of creditors followed in late 2024, and sanction orders were made on March 6 and June 27, 2025. The stay now runs to the Effective Time; the most recent order on the record is dated January 16, 2026, and the proceeding remains active.
The claims bar date has passed — claims were due by
Per the Claims Procedure Order dated 31 October 2024.
Factum of Epiq Class Action Services Canada Inc. (Epiq's Motion for Budget Approval Order) — Application / notice of application
Imperial Tobacco - Supplemental Report to the Third Report of the CCAA Plan Administrator — Court officer report
Motion Record of the Claims Administrator, Epiq Class Action Services Canada Inc., returnable September 9, 2026 — Application / notice of application
The Monitor filed its Third Report on August 28, 2026.
Source: Imperial Tobacco - Third Report of the CCAA Plan Administrator
Motion Record (Amended and Restated Claims Administrator Order) — Application / notice of application
Motion Record of the Ontario Flue-Cured Tobacco Growers' Marketing Board — Application / notice of application
QCAPs' Written Submissions on the Application for An Extension of the Official Confirmations Order (Returnable February 20, 2026) — Response / objection pleading
An application was filed on January 16, 2026, alongside the interim order of that date.
Source: Application for an Extension of the Official Confirmations Order
Interim order granted, the most recent step recorded in the proceeding, which remains active.
Source: Application for an Extension of the Official Confirmations Order
Order and Endorsement of Chief Justice Morawetz in respect to the CCAA Plan Amendment Order #2 — Endorsement / reasons
Order and Endorsement of Chief Justice Morawetz in respect to the Collateral Agent Order — Endorsement / reasons
Order and Endorsement of Chief Justice Morawetz in respect to the Plan Administration Reserve Trust Order — Endorsement / reasons
Factum of Epiq Class Action Services Canada Inc. (Re: Epiq Motion for Claims Administrator Order - Returnable August 27, 2025) — Application / notice of application
Motion Record of the Claims Administrator, Epiq Class Actions Services Canada Inc. — Application / notice of application
Joint Factum of the CCAA Plan Administrators (Motion for Banking Arrangements Order, Returnable August 15, 2025) — Application / notice of application
Factum of the Quebec Class Action Plaintiffs (re: QCAP Motion for a Signing Authorization Order - Returnable on August 15, 2025) — Application / notice of application
Motion of Québec Class Action Plaintiffs for a Signing Authorization Order - Returnable on August 15, 2025 — Application / notice of application
Amended Joint Application To Release and Withdraw the Cash Security — Application / notice of application
Joint Application to Release and Withdraw the Cash Security Deposits — Application / notice of application
Second sanction-stage order made, with the stay of proceedings extended to the Effective Time.
Joint Factum of the Imperial and RBH Monitors - Motion for Québec Cash Security Deposit Order (Motion returnable June 18, 2025) — Application / notice of application
Joint Motion Record (Quebec Cash Security Deposit Orders) Returnable June 18, 2025 — Application / notice of application
Aide Memoire of His Majesty the King in Right of Ontario ( "Ontario" ) — Response / objection pleading
Supplemental Motion Record (PCC Representative Counsel's Motion for Injunctive Relief - Returnable on March 26, 2025) — Application / notice of application
Factum of the Quebec Class Action Plaintiffs (Re: PCC Representative Counsel's Motion for Injunctive Relief - Returnable on March 26, 2025) — Application / notice of application
Book of Authorities (PCC Representative Counsel's Motion for Injunctive Relief - Returnable on March 26, 2025) — Application / notice of application
Factum (PCC Representative Counsel's Motion for Injunctive Relief - Returnable on March 26, 2025) — Application / notice of application
Motion Record (PCC Representative Counsel's Motion for Injunctive Relief - Returnable on March 26, 2025) — Application / notice of application
Plan of compromise and arrangement sanctioned, six years after the CCAA filing and three months after the claims bar date.
Source: Sanction Order
Responding Factum of the Heart and Stroke Foundation (Motion for CCAA Amendment Orders) — Application / notice of application
Notice of Objection - Heart and Stroke Foundation of Canada (Motion for CCAA Plan Amendment Orders) — Application / notice of application
Factum of the Honorable André Prévost, as Court-Appointed Amicus Curiae (re: Motion for the Approval of the Quebec Class Counsel Fee Returnable on March 7, 2025) — Application / notice of application
Compendium for Quebec Class Counsel's Oral Argument (Re: Motion for the Approval of the Quebec Class Counsel Fee Returnable on February 11, 2025) — Application / notice of application
Interim order granted ahead of the March 3, 2025 stay expiry and the sanction hearing that followed.
Source: Stay Extension Order
Joint Reply Factum of the Imperial and RBH Monitors (Motions for Sanction Orders and CCAA Plan Administrator Appointment Orders) — Plan sanction / final order
Supplemental Joint Book of Authorities of the Imperial and RBH Monitors (Volume 1) — Application / notice of application
Supplemental Joint Book of Authorities of the Imperial and RBH Monitors (Volume 2) — Application / notice of application
Responding Factum - Counsel for the Tobacco Producers (Sanction Hearing) — Response / objection pleading
Abbreviated Book of Authorities of the Heart and Stroke Foundation of Canada (Objection to Sanction Orders) — Plan sanction / final order
Book of Authorities for Pan-Canadian Claimants' Compensation Plan: Methodology and Analysis and The Cy-Près Fund: Methodology and Analysis — Application / notice of application
Book of Authorities of Canadian Cancer Society (Sanction Orders) Returnable January 29, 2025 — Plan sanction / final order
Book of Authorities of PCC Representative Counsel - Motion for Sanction Orders (Returnable January 29, 2025) — Application / notice of application
Factum of Canadian Cancer Society (Sanction Orders) Returnable January 29, 2025 — Plan sanction / final order
Factum of PCC Representative Counsel - Motions for Sanction Orders (Returnable January 29, 2025) — Plan sanction / final order
Responding Factum of the Attorney General of Québec (Fee Approval Motion of Québec Class Counsel) — Response / objection pleading
Responding Factum of the Heart and Stroke Foundation of Canada (Objection to Sanction Order) — Response / objection pleading
Factum of Quebec Class Counsel (Re: Motion for the Approval of the Quebec Class Counsel Fee Returnable on January 29, 2025) — Application / notice of application
Factum of the Knight Class Action Plaintiffs (Motion to Approve Knight Class Counsel Fee) — Application / notice of application
Responding Motion Record of the Canadian Cancer Society (Volume 1 of 2) — Response / objection pleading
Responding Motion Record of the Canadian Cancer Society (Volume 2 of 2) — Response / objection pleading
Responding Motion Record of the Heart and Stroke Foundation of Canada — Response / objection pleading
Motion Record of the Knight Class Action Plaintiffs (Motion to Approve Knight Class Counsel Fee) — Application / notice of application
QCAP Motion Record (Motion for the Approval of the Quebec Class Counsel Fee Returnable on January 29, 2025) — Application / notice of application
Third creditors' meeting order, made after the December 5, 2024 claims bar date had passed.
Source: Tobacco CCAA Proceedings: Updated Litigation Timeline to Sanction Hearing
Sanction Hearing Objection Notice for Putative Miscellaneous Claimants - English Version — Notice of dispute (claims)
Sanction Hearing Objection Notice for Putative Miscellaneous Claimants - French Version — Notice of dispute (claims)
QCAP Motion Record (Motion re: QCAP Notice Protocol - Returnable December 23, 2024) — Application / notice of application
PCCR Book of Authorities - Injunctive Relief re: Actis Law Group — Application / notice of application
PCCR Motion Record - Injunctive Relief re: Actis Law Group — Application / notice of application
QCAP Motion Record - Injunctive Relief re: Actis Law Group — Application / notice of application
An application filing dated November 4, 2024 entered the record in the Commercial List proceeding.
Interim order granted days after the October 31, 2024 stay expiry, as the creditor meeting process advanced.
Further creditors' meeting order made on the day the then-current stay period expired.
Source: Meeting Order
Avis Général Destiné Aux Personnes Autres Que Des Particuliers Réclamants — Notice to creditors
Joint Oral Compendium - Court Appointed Mediator and Imperial and RBH Monitors — Application / notice of application
Order made dealing with a meeting of creditors, some six weeks before the December 5, 2024 claims bar date.
Source: Imperial Tobacco - Monitor's Twentieth Report (Meeting Order)
Imperial Tobacco - Monitor's Twenty-First Report (Claims Procedure Order) — Claims procedure order
Notice of Monitor's Motion Seeking Recognition of IHGI Pension Wind-Up Order entered by Canadian Court — Application / notice of application
Joint Notice of Motion (Amendment and Restatement of Appointment of Representative Counsel Order) — Application / notice of application
QCAP's Responding Affidavit regarding Imperial's Motion for a Stay Extension returnable September 27, 2023 — Application / notice of application
Letter of Chief Justice Morawetz directing format of September 27 hearing on stay extension motion — Endorsement / reasons
Reasons for Decision of Justice McEwen denying leave by Heart & Stroke Foundation of Canada to bring a motion to appoint representative counsel — Application / notice of application
Endorsement of Justice McEwen regarding motion for leave by Heart & Stroke Foundation of Canada to appoint representative counsel — Application / notice of application
Motion Record of the Heart and Stroke Foundation of Canada — Application / notice of application
Interim order granted, the only order recorded in 2022, with the stay of proceedings then continuing to September 30, 2022.
Endorsement and Unofficial Transcript of Justice McEwen dated April 6, 2021 — Endorsement / reasons
Motion Record of the Applicants returnable on February 20, 2020. — Application / notice of application
Endorsements for Stay Extension and CCS participation by Justice McEwen — Endorsement / reasons
Motion Record of the Applicants returnable on October 2, 2019 — Application / notice of application
Notice of Motion of Monitor's Motion For Order Recognizing Canadian Court's Court-to-Court Communications Order — Application / notice of application
First of two interim orders granted on this date in the CCAA proceeding, roughly three months after the initial order.
Responding BOA, Alberta and Newfoundland re June 26, 2019 Stay Extension — Response / objection pleading
Responding Memorandum of Argument, Alberta and Newfoundland re June 26, 2019 Stay Extension — Response / objection pleading
Book of Authorities of the Canadian Cancer Society (Imperial Tobacco) — Application / notice of application
Responding Motion Record of Canadian Cancer Society - Motion for Stay — Application / notice of application
Book of Authorities of the Applicants (Genstar Settlement Approval) — Application / notice of application
Motion Record of ITCAN and ITCO for Genstar settlement approval — Application / notice of application
Blackline - Imperial - First v Second Amended Initial Order — Amended and restated initial order
Book of Authorities of the Applicants (Genstar Retirees Motion) — Application / notice of application
Book of Authorities of Genstar Retirees for April 25, 2019 — Application / notice of application
Book of Authorities of the Applicants (Response to Ontario Motion) dated April 23, 2019 — Application / notice of application
Motion To Approve Settlements Between The Class Action Plaintiffs and Certain Insurers In Liquidation — Application / notice of application
Motion Record of the Former Genstar U.S. Retiree Group Committee — Application / notice of application
Status of Outstanding Class Actions against the three CCAA Applicants (other than the Quebec Class Actions) — Stakeholder communication
Statement of Position of counsel to Her Majesty the Queen in Right of Alberta and Newfoundland and Labrador — Response / objection pleading
Responding Motion Record of ITCAN and ITCO (the Applicants) for the Comeback Hearing — Response / objection pleading
Notice of Objection - Former Genstar U.S. Retiree Group (April 1 2019) — Notice of dispute (claims)
Book of Authorities of the Quebec Class Action Plaintiffs — Application / notice of application
Initial order of March 12, 2019 under the Companies' Creditors Arrangement Act, court file CV-19-616077-00CL, with FTI Consulting Canada Inc. as monitor.
Initial CCAA order made on the filing date, staying proceedings against Imperial Tobacco Canada Limited until April 11, 2019 in Court File CV-19-616077-00CL.
Commenced the CCAA proceeding and imposed a stay of proceedings running to April 11, 2019.
Source: Initial Order
Extended the stay of proceedings, recorded under the same March 12, 2019 order date as the initial order.
Case update
Imperial Tobacco: the 10% tripwire comes out
In the Imperial Tobacco, JTI-Macdonald and Rothmans, Benson & Hedges CCAAs, Justice Kimmel granted the amended claims administrator orders and removed the 10% cost variance limit on Epiq, over an objection from the Attorney General of Quebec that the tobacco companies supported. She adopted the class plaintiffs' answer that there was never an approved budget to exceed, and said the search for a better trigger should have happened before the motion was argued. A point raised at the hearing means the new budget provisions now need their own motion before the Quebec Superior Court.
Case update
Imperial Tobacco: the variance limit, and the 138% question
Epiq's budget for administering three months of tobacco settlement claims is $19,958,210 — against a framework that put the whole of year two at $33,494,485, and on a claim count that came in 76% below the estimate it was built on. Quebec wants the 10% overrun trigger kept and the motion adjourned; Quebec class counsel say every week of delay is measured in claimants who die first; and the plan administrators back the amendment but refuse to support Epiq's request to have its own conduct approved.
Case update
Imperial Tobacco: rewiring the claims machine a year into the payout
Epiq's court-approved framework projects 144,371 claims and $91.9 million in administration costs against the $32.5-billion tobacco settlement. One day short of a year after the plans were implemented, the plan administrators have asked the court to rework the order that governs Epiq — budgets every three months instead of twelve, the 10% cost ceiling gone, and weekly claim tallies locked in for the duration. The Quebec claims window closes August 31.
Case update
Imperial Tobacco: who will run the tobacco settlement's foundation
The three tobacco CCAA plans were sanctioned in August 2025 with the Cy-près Foundation left deliberately unfinished. On August 7 Justice Kimmel signed three orders filling that gap — a management team, an independent executive search for the directors and the chair, a process for choosing which proposals get grants, and rules for spending the fund's capital and income.
Case update
Imperial Tobacco: who checks the monitors' bills
Three CCAA proceedings, three monitors, three sets of counsel, and files opened in 2019. Rather than tax six sets of accounts itself, the court sends them to the Court-Appointed Mediator — a former Chief Justice of Ontario — who reports whether they are fair and reasonable, under a confidentiality protocol. Meanwhile the same court has been deciding, in writing and jointly with Quebec, whether a claimant needs one diagnosis or two.
Debtor
Imperial Tobacco
Monitor
FTI
Bench
| Judge | Court | On this docket | Cases on record |
|---|---|---|---|
| Justice Morawetz | Ontario Superior Court of Justice | 30 orders, Sep 2023 – Apr 2026 | 130 cases on record |
| Justice McEwen | Ontario Superior Court of Justice | 27 orders, Mar 2019 – Jan 2025 | 134 cases on record |
| Justice Piché | Superior Court of Québec | 8 orders, Jul 2025 – Aug 2026 | 3 cases on record |
| Justice Kimmel | Ontario Superior Court of Justice | 5 orders, Jun 2026 – Aug 2026 | 182 cases on record |
| Justice McEwan | Ontario Superior Court of Justice | 2 orders, Mar 2023 – May 2023 | 13 cases on record |
Counsel of record
| # | Priority class | Creditor | Amount | Source |
|---|---|---|---|---|
| 4 | Secured | BATIF (BAT Industries Finance, a BAT affiliate)Shares of ITCAN's subsidiary Imperial Brands Ltd., a guarantee of Imperial Brands Ltd., and a hypothec on trademarks owned by Imperial Brands Ltd. — Related party (BAT affiliate) lender under $30 million committed secured Revolving Credit Facility (facility limit, not a balance); no amounts drawn down as at March 12, 2019; ITCAN prohibited from borrowing over $50 million without BATIF's consent. — debtor: Imperial Tobacco Canada Limited (ITCAN) · as of 12 Mar 2019 | $0 | Imperial Tobacco - Monitor's Pre-Filing Report |
| 8 | Unsecured | Blais Class (Jean-Yves Blais and Conseil quebecois sur le tabac et la sante, class representatives)Solidary (joint and several) liability of ITL, RBH and JTM; internal apportionment among the defendants stated as ITL 67%, RBH 20%, JTM 13%. Judgment states that with interest and the additional indemnity running since the action was instituted in 1998, the sum translates to approximately $15,500,000,000. Court ordered provisional execution notwithstanding appeal of an initial aggregate deposit of $1,000,000,000, divided among the defendants by their share of liability, to be deposited in trust within 60 days. This is the May 27, 2015 trial judgment; per the application record it was appealed · as of 27 May 2015 | $6.86B | Application Record of ITCAN and ITCO - Volume 2 |
| 8 | Unsecured | Letourneau Class (Cecilia Letourneau, class representative)ITL's individual share of the aggregate Letourneau punitive award of $131,000,000 (ITL $72,500,000; RBH $46,000,000; JTM $12,500,000). The overall punitive base across both files was $1,310,000,000 (ITL $725,000,000; RBH $460,000,000; JTM $125,000,000), set at one year's before-tax profits of each defendant and split 90% to Blais / 10% to Letourneau. Moral damages in the Letourneau file were refused. Provisional execution ordered notwithstanding appeal. — debtor: Imperial Tobacco Canada Limited (ITL / ITCAN) · as of 27 May 2015 | $72.5M | Application Record of ITCAN and ITCO - Volume 2 |
| 8 | Unsecured | Blais Class (Jean-Yves Blais and Conseil quebecois sur le tabac et la sante, class representatives)Symbolic amount of $30,000 for each defendant (ITL, RBH, JTM), described by the Court as one dollar for each Canadian death the tobacco industry causes annually. Provisional execution ordered notwithstanding appeal. Distinct from ITL's Letourneau punitive award, recorded separately. — debtor: Imperial Tobacco Canada Limited (ITL / ITCAN) · as of 27 May 2015 | $30K | Application Record of ITCAN and ITCO - Volume 2 |
Unsecured creditors: paid in full of proven claims.Under the plan · implementedAbbreviated Book of Authorities of the Heart and Stroke Foundation of… · 24 Jan 2025
| Class | Creditor | Claims | Recovery | Basis | Source |
|---|---|---|---|---|---|
| Landlord | Landlord Guarantee Creditors | — | paid in full | Under the planimplementedper the court | Abbreviated Book of Authorities of the Heart and Stroke Foundation of… · 24 Jan 2025 |
| Unsecured | Convenience Class Creditors | — | paid in fullvs. 30 % in a bankruptcy | Under the planimplementedper the court | Abbreviated Book of Authorities of the Heart and Stroke Foundation of… · 24 Jan 2025 |
| Equity | — | — | no distribution | Under the planimplementedper the court | Abbreviated Book of Authorities of the Heart and Stroke Foundation of… · 24 Jan 2025 |
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.
2 engagements · 2 firms — latest: Quebec Class Counsel, —Compendium for Quebec Class Counsel's Oral Argument (Re: Motion for the… · 10 Feb 2025
| Firm | Period | Hours | Fees | Rates | Source |
|---|---|---|---|---|---|
| (firm not named)Counselfirm not named in the heading | — | — | — | $1,150stated average | Factum of Quebec Class Counsel (Re: Motion for the Approval of the… · 22 Jan 2025 |
| Quebec Class CounselCounsel | — | — | — | $1,150stated average | Compendium for Quebec Class Counsel's Oral Argument (Re: Motion for the… · 10 Feb 2025 |
As at 31 Dec 2018 · per approximately, per ITCAN Affidavit · entity - Debtor (Imperial Tobacco Canada Limited)
| Date | Document | File |
|---|---|---|
| Aide Memoire of the Attorney General of Quebec | ||
| Aide Memoire of the Quebec Class Action Plaintiffs | ||
Amended and Restated Claims Administrator Order
| ||
| Blackline of the Amended and Restated Claims Administrator Order | ||
Factum of Epiq Class Action Services Canada Inc. (Epiq's Motion for Budget Approval Order)
| ||
| Imperial Tobacco - Supplemental Report to the Third Report of the CCAA Plan Administrator | ||
| Motion Record of the Claims Administrator, Epiq Class Action Services Canada Inc., returnable September 9, 2026 | ||
Imperial Tobacco - Third Report of the CCAA Plan Administrator
| ||
| Motion Record (Amended and Restated Claims Administrator Order) | ||
| Blackline - CCAA Plan Amendment Order #3 (Article 9) | ||
CCAA Plan Amendment Order #3 (Article 9)
| ||
Endorsement of Justice Kimmel
| ||
| Revised Draft - CCAA Plan Amendment Order #3 (Article 9) | ||
Endorsement of Justice Piché
| ||
Service List
| ||
Joint Factum of the Monitors and CCAA Plan Administrators
| ||
| Imperial Tobacco - Monitor's Thirty-Fourth Report | ||
| Motion Record of FTI Consulting Canada Inc. | ||
Clarification Order (Claim Form) - Superior Court of Quebec
| ||
Joint Clarification Order (Claim Form) - Ontario Superior Court of Justice
| ||
Joint Clarification Order Endorsement (Claim Form)
| ||
Directions re: Fee Approvals
| ||
Motion Record of the Ontario Flue-Cured Tobacco Growers' Marketing Board
| ||
Direction re: Fee Approvals
| ||
Endorsement
| ||
Order - Directions regarding Emphysema Diagnosis
| ||
| PCC Representative Counsel's Motion for Directions | ||
| Order Closing the Chapter 15 Case | ||
Book of Authorities - QCAPs' Written Submissions on the Application for An Extension of the Official Confirmations Order (Returnable February 20, 2026)
| ||
| QCAPs' Written Submissions on the Application for An Extension of the Official Confirmations Order (Returnable February 20, 2026) | ||
Application for an Extension of the Official Confirmations Order
| ||
| Direction re: Pending Litigation Dismissal Orders | ||
Endorsement of Justice Morawetz
| ||
| Pending Litigation Dismissal Order | ||
| QCC Reserve Protocol Order | ||
Joint Factum of the Monitors/CCAA Plan Administrators
| ||
| Imperial Tobacco - Monitor's Thirty-Third Report | ||
| Imperial Tobacco - CCAA Plan Administrator's First Report | ||
Court-to-Court Communications Protocol re Quebec Administration Plan (Ontario Superior Court)
| ||
Court-to-Court Communications Protocol re Quebec Administration Plan (Quebec Superior Court)
| ||
| Transcript - August 26, 2025 Hearing | ||
| Certificate of Plan Implementation | ||
| Blackline of the Fourth Amended & Restated CCAA Plan | ||
| Claims Administrator Order | ||
Directions re: Fee Approvals with Opinion of the Court Appointed Mediator
| ||
| Directions re: Fee Approvals with amended Directions dated June 26, 2025 | ||
| Fourth Amended & Restated CCAA Plan | ||
| Order (Second Imperial Insurance Settlement and Bar Order) | ||
| Order Recognizing and Enforcing the Orders of the Canadian Court: (I) Approving the Imperial CCAA Plan; (II) Enjoining the Solicitation of Claimants; and (III) Appointing the Foreign Representative as Plan Administrator under the CCAA | ||
Order and Endorsement of Chief Justice Morawetz in respect to the CCAA Plan Amendment Order #2
| ||
Order and Endorsement of Chief Justice Morawetz in respect to the Collateral Agent Order
| ||
Order and Endorsement of Chief Justice Morawetz in respect to the Plan Administration Reserve Trust Order
| ||
| Affidavit of Josy-Ann Therrien | ||
Factum of the Applicants
| ||
| Written submissions of the Consortium - Motion Returnable August 27, 2025 | ||
Amended Endorsement of Justice Morawetz
| ||
| Corrigendum (August 27, 2025) | ||
Factum of Epiq Class Action Services Canada Inc. (Re: Epiq Motion for Claims Administrator Order - Returnable August 27, 2025)
| ||
Joint Factum of the Monitors / CCAA Plan Administrators
| ||
Order - Fee Approval Motion (Counsel for the Knight Class Action Plaintiffs)
| ||
| Order - Fee Approval Motion (Counsel for the Tobacco Producers' Fee) | ||
Quebec Class Counsel Fee Approval Order
| ||
| Imperial Tobacco - Monitor's Thirty-Second Report | ||
| Motion Record of the Applicants | ||
| Motion Record of the Claims Administrator, Epiq Class Actions Services Canada Inc. | ||
| Imperial Tobacco - Monitor's Thirty-First Report | ||
| Banking Arrangements Order | ||
Signing Authorization Order
| ||
Joint Factum of the CCAA Plan Administrators (Motion for Banking Arrangements Order, Returnable August 15, 2025)
| ||
Oral Compendium of FTI Consulting Canada Inc.
| ||
Factum of the Quebec Class Action Plaintiffs (re: QCAP Motion for a Signing Authorization Order - Returnable on August 15, 2025)
| ||
| Imperial Tobacco - Monitor's Thirtieth Report | ||
Motion of Québec Class Action Plaintiffs for a Signing Authorization Order - Returnable on August 15, 2025
| ||
| Declaration of Paul Bishop in Support of the Motion of the Foreign Representative | ||
| Motion of the Foreign Representative | ||
| QCA - Order on Cash Security Deposit Application | ||
Amended Joint Application To Release and Withdraw the Cash Security
| ||
Order of Justice Piché (Quebec Superior Court) - Come-In-Aid Application
| ||
Order of Justice Piché (Quebec Superior Court) - Official Confirmations
| ||
Order of Justice Piché (Quebec Superior Court) - Official Confirmations (English)
| ||
| Demande pour L'obtention D'une Ordonnance Autorisant et Ordonnant À La RAMQ et au MSSS de Communiquer les Renseignments Nécessaires À L'Émission des Confirmations Officielles des Membres du Groupe du Québec | ||
Declaration of Voluntary Conservatory Intervention
| ||
| Joint Application to Release and Withdraw the Cash Security Deposits | ||
Application to come in Aid of the Sanction Orders and to Adopt the Quebec Class Action Administrative Plan
| ||
| Directions re: Request for Mediators Ongoing Services | ||
CRA/RQ Settlement Approval Order
| ||
Genstar Settlement Approval Order
| ||
Imperial Insurance Settlement and Bar Order
| ||
Québec Cash Security Deposit Order
| ||
| Blackline - Draft Insurance Settlement and Bar Order (Imperial) | ||
| Revised Draft Insurance Settlement and Bar Order (Imperial) | ||
| Supplementary Affidavit of Eric Thauvette (Sworn June 16, 2025)) | ||
| Imperial Tobacco - Monitor's Twenty-Ninth Report | ||
Joint Factum of the Imperial and RBH Monitors - Motion for Québec Cash Security Deposit Order (Motion returnable June 18, 2025)
| ||
Joint Motion Record (Quebec Cash Security Deposit Orders) Returnable June 18, 2025
| ||
Designation Order (Article 572 of the Code of Civil Procedure)
| ||
| Aide Memoire of His Majesty the King in Right of Ontario ( "Ontario" ) | ||
| Order Granting Injunctive Relief | ||
| Supplemental Motion Record (PCC Representative Counsel's Motion for Injunctive Relief - Returnable on March 26, 2025) | ||
| Factum of the Quebec Class Action Plaintiffs (Re: PCC Representative Counsel's Motion for Injunctive Relief - Returnable on March 26, 2025) | ||
| Book of Authorities (PCC Representative Counsel's Motion for Injunctive Relief - Returnable on March 26, 2025) | ||
| Factum (PCC Representative Counsel's Motion for Injunctive Relief - Returnable on March 26, 2025) | ||
| Motion Record (PCC Representative Counsel's Motion for Injunctive Relief - Returnable on March 26, 2025) | ||
CCAA Plan Administrator Appointment Order
| ||
Sanction Order
| ||
| here | ||
CCAA Plan Amendment Order #1
| ||
Responding Factum of the Heart and Stroke Foundation (Motion for CCAA Amendment Orders)
| ||
Joint Factum of the Monitors - Motions for CCAA Plan Amendment Orders (Returnable March 3, 2025)
| ||
Notice of Objection - Heart and Stroke Foundation of Canada (Motion for CCAA Plan Amendment Orders)
| ||
Affidavit of Eric Thauvette
| ||
| Blackline of the Third Amended & Restated CCAA Plan | ||
| Factum of the Honorable André Prévost, as Court-Appointed Amicus Curiae (re: Motion for the Approval of the Quebec Class Counsel Fee Returnable on March 7, 2025) | ||
| Imperial Tobacco - Monitor's Twenty-Eighth Report | ||
| ici | ||
Compendium for Quebec Class Counsel's Oral Argument (Re: Motion for the Approval of the Quebec Class Counsel Fee Returnable on February 11, 2025)
| ||
| Affidavit of Michael J. Peerless | ||
Stay Extension Order
| ||
| Order for the Appointment of Amicus Curiae | ||
Joint Reply Factum of the Imperial and RBH Monitors (Motions for Sanction Orders and CCAA Plan Administrator Appointment Orders)
| ||
| Supplemental Joint Book of Authorities of the Imperial and RBH Monitors (Volume 1) | ||
| Supplemental Joint Book of Authorities of the Imperial and RBH Monitors (Volume 2) | ||
| Blackline of the Second Amended & Restated CCAA Plan | ||
| Book of Authorities of the Quebec Class Action Plaintiffs (Re: JTIM, JTI-TM and RBH Objections to the Sanction Orders Returnable commencing January 29-31, 2025) | ||
| Factum of the Provinces of British Columbia, Saskatchewan, Manitoba, new Brunswick, Nova Scotia, and Prince Edward Island, and the Territories of Yukon, Northwest Territories and Nunavut (Motion for Sanction Orders) | ||
| Imperial Tobacco - Monitor's Twenty-Seventh Report | ||
| Reply Affidavit of Bruce W. Johnston (in reply to the Responding Factum of the Attorney General of Quebec re Quebec Class Counsel Fee Approval Motion) | ||
| Reply Affidavit of Phillipe H. Trudel (Re: Objections of JTIM, JTI-TM and RBH to the Sanction of the M&M Plan) | ||
Reply Factum of the Applicants (Sanction Order)
| ||
| Reply Factum of the Quebec Class Action Plaintiffs (Re: JTIM, JTI-TM and RBH Objections to the Sanction Orders Returnable commencing January 29-31, 2025) | ||
| Reply Record of the Applicants (Sanction Order) | ||
| Responding Factum - Counsel for the Tobacco Producers (Sanction Hearing) | ||
| Second Amended & Restated CCAA Plan | ||
Abbreviated Book of Authorities of the Heart and Stroke Foundation of Canada (Objection to Sanction Orders)
| ||
| Book of Authorities for Pan-Canadian Claimants' Compensation Plan: Methodology and Analysis and The Cy-Près Fund: Methodology and Analysis | ||
| Book of Authorities of Canadian Cancer Society (Sanction Orders) Returnable January 29, 2025 | ||
| Book of Authorities of PCC Representative Counsel - Motion for Sanction Orders (Returnable January 29, 2025) | ||
| Factum of Canadian Cancer Society (Sanction Orders) Returnable January 29, 2025 | ||
Factum of PCC Representative Counsel - Motions for Sanction Orders (Returnable January 29, 2025)
| ||
| Responding Factum of the Attorney General of Québec (Fee Approval Motion of Québec Class Counsel) | ||
| Responding Factum of the Heart and Stroke Foundation of Canada (Objection to Sanction Order) | ||
| Affidavit of Philipe H. Trudel (Sworn January 22, 2025) | ||
Factum (Fee Approval Motion - Counsel for the Tobacco Producers' Fee)
| ||
Factum of Quebec Class Counsel (Re: Motion for the Approval of the Quebec Class Counsel Fee Returnable on January 29, 2025)
| ||
| Factum of the Knight Class Action Plaintiffs (Motion to Approve Knight Class Counsel Fee) | ||
| Imperial Tobacco - Monitor's Twenty-Sixth Report | ||
| Joint Book of Authorities of the Imperial and RBH Monitors | ||
Joint Factum of the Imperial and RBH Monitors
| ||
Aide Memoire of the Applicants
| ||
| Responding Motion Record of the Canadian Cancer Society (Volume 1 of 2) | ||
| Responding Motion Record of the Canadian Cancer Society (Volume 2 of 2) | ||
| Responding Motion Record of the Heart and Stroke Foundation of Canada | ||
| Imperial Tobacco - Monitor's Twenty-Fifth Report | ||
| Motion Record - Counsel for the Tobacco Producers' Fee | ||
| Motion Record of the Knight Class Action Plaintiffs (Motion to Approve Knight Class Counsel Fee) | ||
| QCAP Motion Record (Motion for the Approval of the Quebec Class Counsel Fee Returnable on January 29, 2025) | ||
| Omnibus Notice for Sanction Hearing - English Version | ||
| Omnibus Notice for Sanction Hearing - French Version | ||
QCAP Notice Protocol Order
| ||
| Sanction Hearing Objection Notice for Putative Miscellaneous Claimants - English Version | ||
| Sanction Hearing Objection Notice for Putative Miscellaneous Claimants - French Version | ||
Sanction Protocol Order
| ||
Tobacco CCAA Proceedings: Updated Litigation Timeline to Sanction Hearing
| ||
Factum of the Quebec Class Action Plaintiffs
| ||
Joint Factum of the Monitors
| ||
| Imperial Tobacco - Monitor's Twenty-Fourth Report | ||
| Joint Notice of Motion (Sanction Protocol Order) | ||
| QCAP Motion Record (Motion re: QCAP Notice Protocol - Returnable December 23, 2024) | ||
| Order Granting Interlocutory Injunctive Relief | ||
| PCCR Book of Authorities - Injunctive Relief re: Actis Law Group | ||
PCCR Factum - Injunctive Relief re: Actis Law Group
| ||
| QCAP Factum - Injunctive Relief re: Actis Law Group | ||
| Response from Actis Law Group to Chief Justice Morawetz | ||
| PCCR Motion Record - Injunctive Relief re: Actis Law Group | ||
| QCAP Motion Record - Injunctive Relief re: Actis Law Group | ||
| Blackline of First Amended & Restated Imperial CCAA Plan | ||
| Imperial CCAA Plan - First Amended and Restated (English) | ||
| Imperial CCAA Plan - First Amended and Restated (French) | ||
| Imperial Tobacco - Monitor's Twenty-Third Report | ||
| Amended and Restated Order (Appointment of PCC Representative Counsel) | ||
| Declaration of Paul Bishop in Support of Monitor's Status Report | ||
| Foreign Representative's Fifth Status Report | ||
Amended Order (Amendment to Representative Counsel Order)
| ||
| Amended Order - Blackline (Amendment to Representative Counsel Order) | ||
| Imperial CCAA Plan Amendment Number 2 - November 15, 2024 | ||
| Imperial Tobacco - Monitor's Twenty-Second Report | ||
Supplementary Endorsement of Justice Morawetz
| ||
| Annexe A – Procuration Du Créancier | ||
| Annexe B – Instructions Pour Remplir La Procuration | ||
| Avis Général Destiné Aux Personnes Autres Que Des Particuliers Réclamants | ||
Claims Procedure Order
| ||
Meeting Order
| ||
| Omnibus Notice for Non-Individual Claimants | ||
| Schedule A - Creditor Proxy | ||
| Schedule B - Proxy Completion Instructions | ||
| Joint Oral Compendium - Court Appointed Mediator and Imperial and RBH Monitors | ||
Joint Reply Factum of the Mediator & Imperial & RBH Monitors
| ||
| Imperial CCAA Plan Amendment Number 1 - October 29, 2024 | ||
| Joint Factum of the Court-Appointed Mediator & Monitors | ||
Imperial Tobacco - Monitor's Nineteenth Report (Stay Extension Order)
| ||
Imperial Tobacco - Monitor's Twentieth Report (Meeting Order)
| ||
Imperial Tobacco - Monitor's Twenty-First Report (Claims Procedure Order)
| ||
| CCAA Plan - English Version | ||
| CCAA Plan - French Version | ||
| Imperial Tobacco - Monitor's Eighteenth Report | ||
| Chapter 15 Order Recognizing IHGI Pension Wind-Up Order entered by the Canadian Court | ||
| Affidavit of Paul Bishop | ||
| Notice of Monitor's Motion Seeking Recognition of IHGI Pension Wind-Up Order entered by Canadian Court | ||
| Imperial Tobacco - Monitor's Seventeenth Report | ||
Amended order of Chief Justice Morawetz in respect of the appointment of Daniel Shapiro as consultant to the Mediator
| ||
| Joint Notice of Motion (Amendment and Restatement of Appointment of Representative Counsel Order) | ||
| Declaration in Support of Fourth Status Report | ||
| Fourth Status Report | ||
| Factum of ITCAN and ITCO dated September 22, 2023 in respect of the Stay Extension Hearing scheduled for September 27, 2023 | ||
| Imperial Tobacco - Monitor's Sixteenth Report | ||
| QCAP's Responding Affidavit regarding Imperial's Motion for a Stay Extension returnable September 27, 2023 | ||
Letter of Chief Justice Morawetz directing format of September 27 hearing on stay extension motion
| ||
Reasons for Decision of Justice McEwen denying leave by Heart & Stroke Foundation of Canada to bring a motion to appoint representative counsel
| ||
Endorsement of Justice McEwan
| ||
Reply Factum
| ||
Abbreviated Joint Book of Authorities
| ||
| Joint Factum - Monitors | ||
Abbreviated Book of Authorities
| ||
| Factum | ||
Endorsement and Unofficial Transcript of Justice McEwan
| ||
Submissions - Tobacco Board
| ||
| Imperial Tobacco - Monitor's Fifteenth Report | ||
| QCAP's Responding Motion Record | ||
| Imperial Tobacco - Monitor's Fourteenth Report | ||
Endorsement of Justice McEwen regarding motion for leave by Heart & Stroke Foundation of Canada to appoint representative counsel
| ||
Unofficial typewritten endorsement
| ||
| Imperial Tobacco - Monitor's Thirteenth Report | ||
| Motion Record of the Heart and Stroke Foundation of Canada | ||
| Declaration in Support of Third Status Report | ||
| Third Status Report | ||
Endorsement of Justice McEwen
| ||
New Excise Act Security Order
| ||
| Imperial Tobacco - Monitor's Twelfth Report | ||
Imperial Tobacco - Stay Extension Order
| ||
| Imperial Tobacco - Monitor's Eleventh Report | ||
| Protocol for Motion by Zoom Video Conference | ||
Endorsement McEwen J dated September 27, 2021
| ||
| Imperial Tobacco - Monitor's Tenth Report | ||
| Declaration in Support of Second Status Report | ||
| Second Status Report | ||
Endorsement and Unofficial Transcript of Justice McEwen dated April 6, 2021
| ||
| Imperial Tobacco - Monitor's Ninth Report | ||
| Public Hearing - Phone Line | ||
| Imperial Tobacco - Monitor's Eighth Report | ||
| Appointment of a Consultant to the Court-Appointed Mediator | ||
| Status Report | ||
Order issued March 16, 2020
| ||
| CourtCall Service Copy - Feb 20, 2020 | ||
| Imperial Tobacco - Monitor's Seventh Report | ||
Motion Record of the Applicants returnable on February 20, 2020.
| ||
| Reasons and Decisions | ||
Representative Counsel Order
| ||
| Affidavit of Ronald Podolny | ||
| Draft Rep Counsel Order | ||
Book of Authorities
| ||
| Court Call Service Copy | ||
| Imperial Tobacco - Monitor's Sixth Report | ||
| Joint Notice of Motion of Tobacco Monitors | ||
Endorsements for Stay Extension and CCS participation by Justice McEwen
| ||
| Court Call details for Oct 2, 2019 | ||
| QCAPs Book of Authorities | ||
| QCAPs Factum | ||
| Imperial Tobacco - Monitor's Fifth Report | ||
| QCAPs Responding Motion Record | ||
| Brief of Authorities of the Canadian Cancer Society | ||
| Factum of the Canadian Cancer Society | ||
| Responding Motion Record of the Canadian Cancer Society | ||
| Motion Record of the Applicants returnable on October 2, 2019 | ||
| Order Recognizing Canadian Court's Court-to-Court Communications Order | ||
| Notice of Motion of Monitor's Motion For Order Recognizing Canadian Court's Court-to-Court Communications Order | ||
| Settlement Approval Order | ||
| Affidavit of Robert Miller | ||
| Affidavit of Robert Miller (07-05) | ||
| Affidavit of Service | ||
| Agenda for Settlement Motion | ||
| Certificate of No Objection | ||
| Declaration of Paul Bishop | ||
| Monitor's Motion for the Recognition of the Settlement | ||
Notice of Monitor's Motion for Recognition
| ||
Court-to-Court Communications Order
| ||
Order Appointing FA, issued and entered July 2, 2019
| ||
| Endorsement - Genstar Settlement | ||
| Draft Order - Court to Court Communications | ||
Endorsement dated June 26, 2019 re Common Service Protocol
| ||
Blackline - Stay Extension Order (Imperial CCAA)
| ||
Draft Stay Extension Order (Imperial CCAA)
| ||
| Responding BOA, Alberta and Newfoundland re June 26, 2019 Stay Extension | ||
| Responding Memorandum of Argument, Alberta and Newfoundland re June 26, 2019 Stay Extension | ||
| Book of Authorities of the Canadian Cancer Society (Imperial Tobacco) | ||
Common Service Protocol
| ||
| Imperial Tobacco - Monitor's Fourth Report | ||
| Responding Motion Record of Canadian Cancer Society - Motion for Stay | ||
| Letter to Counsel | ||
| Motion Record | ||
| QCAP Factum | ||
| Book of Authorities of the Applicants (Genstar Settlement Approval) | ||
Factum of the Applicants (Genstar Settlement Approval)
| ||
| Motion Record of ITCAN and ITCO for Genstar settlement approval | ||
| Motion Record of ITCAN and ITCO | ||
| Letter response from ITCAN and ITCO to FFMP and QCAPs | ||
| Letter to Service List Regarding Tobacco Estates | ||
| Letter from FFMP to ITCAN and ITCO | ||
Clarification of Insurance Lift-Stay Order
| ||
| Insurance Settlement - Draft Order | ||
Communication & Confidentiality Protocol Endorsement
| ||
Court Call Endorsement
| ||
| Endorsement of Professional Fee Disclosure Order | ||
| Notice Package | ||
| Notice Procedure Order | ||
Professional Fee Disclosure Order
| ||
| Blackline - Imperial CCAA - Notice Procedure Order | ||
| Communication Protocol | ||
| Court Call - May 14, 2019 | ||
| Imperial Tobacco - Monitor's Third Report | ||
Imperial Tobacco CCAA - Notice Procedure Order
| ||
| Letter sent to Justice McEwen | ||
| Reasons for Decision | ||
| Order to Amend Ontario Claim | ||
Justice McEwen Endorsement on Insurance Settlements (Consent)
| ||
| Representation Order | ||
Second Amended and Restated Initial Order
| ||
| Blackline - Imperial - First v Second Amended Initial Order | ||
| Book of Authorities of the Applicants (Genstar Retirees Motion) | ||
| Factum of the Applicants (Genstar Retirees Motion) | ||
| Imperial Tobacco - Monitor's Second Report | ||
| Letter to The Honourable Mr. Justice McEwen | ||
| Book of Authorities of Genstar Retirees for April 25, 2019 | ||
| Book of Authorities of the Applicants (Response to Ontario Motion) dated April 23, 2019 | ||
Book of Representation Orders for April 25, 2019
| ||
| Court Call details for April 25 & 26, 2019 | ||
| Factum of Genstar Retirees for April 25, 2019 | ||
Factum of the Applicants (Response to Ontario Motion) dated April 23, 2019
| ||
| Letter From Yashoda Ranganathan - April 23, 2019 | ||
Reasons for decision by Justice McEwen
| ||
| Supplementary Motion Record for April 25, 2019 | ||
| Letter to Honourable Justice McEwen | ||
| Letter to Honourable Justice Riordan | ||
| Motion Record on behalf of the Class Action Plaintiffs | ||
| Motion To Approve Settlements Between The Class Action Plaintiffs and Certain Insurers In Liquidation | ||
| Book of Objections | ||
| Chapter 15 Recognition Order | ||
Endorsement of Justice McEwen - handwritten version
| ||
Endorsement of Justice McEwen - unofficial typed version
| ||
| Motion Record of the Former Genstar U.S. Retiree Group Committee | ||
| Notice of Adjournment of Ch.15 Recognition Hearing | ||
| Agenda | ||
| Monitor's Omnibus Reply | ||
| Supplemental Declaration | ||
| Letter to Justice McEwen | ||
| Status of Outstanding Class Actions against the three CCAA Applicants (other than the Quebec Class Actions) | ||
| Notice of Constitutional Question | ||
Amended and Restated Initial Order
| ||
Court Order from Justice McEwen regarding Insurance Settlements
| ||
| Comparison to Original Initial Order | ||
Comparison to Version in Compendium
| ||
Proposed Amended and Restated Initial Order
| ||
| 2015 ONCA 360 | ||
| Book of Authorities of the Applicants | ||
| Compendium of ITCAN and ITCO (the Applicants) | ||
| Exhibit 1731-1998-R | ||
| Exhibit 1750.1-R | ||
| Imperial Tobacco - Monitor's First Report | ||
| Monitors' Proposed Order of Proceedings at the hearing of the Comeback Motion on April 4-5, 2019. | ||
| Notice of Objection - Former Genstar U.S. Retiree Group | ||
| Richtree Inc. Re (2005 ONSC-CL) | ||
| Statement of Position of counsel to Her Majesty the Queen in Right of Alberta and Newfoundland and Labrador | ||
| Responding Motion Record of ITCAN and ITCO (the Applicants) for the Comeback Hearing | ||
| Notice of Objection - Former Genstar U.S. Retiree Group (April 1 2019) | ||
| Book of Authorities of the Ontario | ||
| Factum of Ontario | ||
Motion Record - Ontario
| ||
Motion Record of ITCAN and ITCO (the Applicants)
| ||
| Book of Authorities of the Quebec Class Action Plaintiffs | ||
| Combined Volume of Exhibits | ||
| Quebec Class Action Plaintiffs - Motion Record | ||
| Preliminary Injunction Order | ||
| Known Creditors List | ||
| Notice to Creditor (English) | ||
| Notice to Creditor (French) | ||
Second Endorsement of Justice McEwen
| ||
| Docket 1 - Ch.15 Petition | ||
| Docket 2 - Verified Ch.15 Petition | ||
| Docket 3 - Application for an Order | ||
| Docket 4 - Ex Parte Application for TRO | ||
Docket 5 - Declaration of Paul Bishop
| ||
| Docket 6 - Memorandum of Law | ||
Application Record of ITCAN and ITCO - Volume 1
| ||
Application Record of ITCAN and ITCO - Volume 2
| ||
| Book of Authorities of ITCAN and ITCO | ||
Imperial Tobacco - Monitor's Pre-Filing Report
| ||
Initial Order
| ||
Initial Order Factum of ITCAN and ITCO
| ||
Filing titles, dates, and extracted key facts are public.
CiteProceedings., “Imperial Tobacco Canada Limited” (CCAA), Ontario Superior Court of Justice · Commercial List. Retrieved 20 September 2026, https://proceedings.ca/case/imperial-tobacco