| 4 | Secured | Northern Ontario Heritage Fund Corp. · in 2 casesAffected Secured Creditor per Proposal 2.3 — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $736K | Notice of Proposal to Creditors – Creditors Package |
| 4 | Secured | Kirkland & District Community Development CorporationAffected Secured Creditor per Proposal 2.3 — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $395K | Notice of Proposal to Creditors – Creditors Package |
| 4 | Secured | Temfund (Temiskaming Development Fund Corporation)Affected Secured Creditor per Proposal 2.3 — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $256K | Notice of Proposal to Creditors – Creditors Package |
| 4 | Secured | RBC Royal Bank · in 52 casesUnaffected Secured Creditor (operating lender) per Proposal 2.1 — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $200K | Notice of Proposal to Creditors – Creditors Package |
| 4 | Secured | South Temiskaming Community Futures Development CorporationAffected Secured Creditor per Proposal 2.3 — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $86.5K | Notice of Proposal to Creditors – Creditors Package |
| 4 | Secured | CWB. Maximum Financial Inc.Amount appears nominal/registration placeholder — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $1 | Notice of Proposal to Creditors – Creditors Package |
| 4 | Secured | Ministry of the Environmentletter of credit — Unaffected Secured Creditor to the extent of letter of credit in its favour, per Proposal 2.1 — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $1 | Notice of Proposal to Creditors – Creditors Package |
| 4 | Secured | Franklin International, Inc.Amount appears nominal/registration placeholder — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $1 | Notice of Proposal to Creditors – Creditors Package |
| 4 | Secured | Kirkland Lake Engineered Wood Products Inc.Amount appears nominal/registration placeholder — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $1 | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Eacom - NotePromissory note holder — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $1.42M | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Fednor · in 3 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $317K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Rayonier A.M. Canada G.P. - NotePromissory note holder — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $290K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Les Bois D'oeuvre Beaudoin Gauthier - NotePromissory note holder — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $286K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Grant's Transport LTD.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $192K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Hydro One Networks Inc. (Mill) · in 48 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $177K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | CRA - Tax - Ontario (BN: 75865112) · in 252 casesQuasi-governmental claim (Canada Revenue Agency) — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $103K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Chantal BeliveauIndividual creditor; shares address with director Claude Perron - possible related party — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $100K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | CRA - Tax - Ontario (75865112RT0001) · in 252 casesQuasi-governmental claim (Canada Revenue Agency) — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $94.1K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | 9280-9623 Quebec Inc.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $75.4K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Claude Perron - NoteRelated party: Claude Perron is a Director of the Company; promissory note — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $68.9K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | 9314-8849 Quebec Inc.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $59K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Gestion Gaetan Gagne Inc. - NotePromissory note holder — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $59K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Henkel Canada Corporation c/o 912360debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $55.8K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Northwind Transport Limiteddebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $55K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Lavery, De Bily, S.E.N.C.R.L - NotePromissory note holder — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $38.8K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Les Conceptions R.P. Inc.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $36.6K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Algonquin Industrial Inc.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $35.9K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Philippe Rathier - NotePromissory note holder — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $30K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Claude Perron - Shareholder AdvanceRelated party: Claude Perron is a Director/shareholder of the Company — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $30K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Philippe Rathier - Shareholder AdvanceRelated party: shareholder advance — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $30K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | 9144-8720 Quebec Inc.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $27.5K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Grant Thortondebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $24.9K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Franklin International, Inc.Also listed as Secured creditor for nominal $1.00 — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $21.8K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Gestion Forestiere Abitibi Inc.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $20K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Gestion Gaetan Gagne Inc. - Shareholder AdvanceRelated party: shareholder advance — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $20K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Rayonier A.M. Canada G.P.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $19.7K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Workplace Safety and Insurance Board · in 164 casesQuasi-governmental/regulatory claim — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $18.5K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | RBC Royal Bank · in 52 casesDistinct unsecured claim; also listed as secured creditor (operating lender) for a different amount — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $18.1K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Owens Corning Canada LP · in 2 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $16.9K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Calibratek Inc.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $15.4K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Philippe Rathier - Expensesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $15K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Henry Fiset and Sons Ltd.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $14.9K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Neksys Inc. · in 2 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $13.3K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Goldbelt Tire & Supply LTD.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $12.6K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Wajax Industrial Components · in 11 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $12.3K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Canada Clean Fuels · in 4 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $12K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Les Bois D'oeuvre Beaudoin Gauthierdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $11.7K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Bergeron-Mayboisdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $11.7K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Claude Perron - ExpensesRelated party: Claude Perron is a Director of the Company — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $10.8K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Lavery, De Bily, S.E.N.C.R.Ldebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $10.2K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Signode Canada · in 6 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $7.48K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Ministry of Finance - ON PST, EHT & Other Taxes (BN: 75865112) · in 64 casesQuasi-governmental claim (provincial tax authority) — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $7.41K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Les Affuteurs du Nord-Ouestdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $7.24K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Corinne's Top to Bottom Cleaning Servicesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $7.08K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | DK-Spec Inc. · in 3 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $6.98K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Northern Allied Supplydebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $6.6K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | NorthPoint Technical Servicesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $6.54K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | ReadyQuipdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $6.1K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | EnPowered · in 2 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $5.65K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Air Liquide Canada Inc. · in 78 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $5.13K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Manulife Financial · in 35 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $4.55K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Michel Maille Transport Inc.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $4.24K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Vincent PerronIndividual creditor; shares surname/address pattern with director Claude Perron - possible related party — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $3.72K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | BID Group Technologies Ltd.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $3.57K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | North Star (1984) Plumbing and Heatingdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $3.15K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | United Steelworkers Local 1-2010debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $2.81K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Ministry of Finance - ON PST, EHT & Other Taxes · in 64 casesQuasi-governmental claim (provincial tax authority) — debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $2.74K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Acier Leroux · in 7 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $2.72K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | NorthernTel L.P. · in 2 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $2.58K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Rocky's Portable Extinguisher Servicesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $2.57K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | B/R Rubber Services Sudbury Ltd.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $2.5K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Poly-Ure Castings Ltd.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $2.4K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | O.L.M.A.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $2.32K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Sinto Inc. · in 4 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $2.04K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Demoradebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $1.72K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Aaron Transportdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $1.7K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Speedy Auto Repair LTD.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $1.62K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Chess Controlsdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $1.27K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Acklands Grainger Inc. · in 12 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $1.18K | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | 2614485 Ontario Inc. o/a MCSdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $925 | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Fortier Beverages LTD.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $900 | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Jordash Trucking & Equipmentdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $791 | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Cain Safety Fire Protection Inc.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $768 | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | ADT Canada Inc. · in 8 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $623 | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Dicom Express · in 18 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $451 | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | North Star Linen & Uniform Services Inc. · in 2 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $447 | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Byer's Precision Machining Inc.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $405 | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Freedom Vendingdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $324 | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Ferguson Highway Waste Services Boarddebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $275 | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Bell Mobility Inc. · in 26 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $247 | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Grand & Toy · in 28 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $236 | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Grant Home Hardware Building Centres LTD.debtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $151 | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Manitoulin Transport · in 36 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $125 | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Epitron Inc. · in 2 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $86 | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Union Gas · in 29 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $80 | Notice of Proposal to Creditors – Creditors Package |
| 8 | Unsecured | Kal Tire · in 30 casesdebtor: Kirkland Lake Forest Products Inc. · as of 20 Dec 2019 | $52 | Notice of Proposal to Creditors – Creditors Package |