Proceedings.

Labtest Certification Inc., Labtest Certification Ontario Inc., 2842878 Ontario Inc. and Goshu Products/Services Inc.

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Proceeding
Receivership (court-appointed)BIA s. 243 / prov. Judicature Acts
File
S-265325
Filings held14
Last activity16 Oct 2026
On the record51 days
OverviewSummary updated

Labtest Certification Inc., together with Labtest Certification Ontario Inc., 2842878 Ontario Inc. and Goshu Products/Services Inc., has been placed in court-appointed receivership, with Deloitte Restructuring Inc. named receiver on September 15, 2026 by the Supreme Court of British Columbia under BIA s. 243 and provincial Judicature Act authority, in file S-265325. The application was brought by National Bank of Canada, which as of June 1, 2026 was owed CAD 17,792,687.55 by the four companies jointly and severally with guarantors Kavinder Singh Dhillon and MuAnalysis Inc., an amount stated to continue accruing interest, fees and indemnities. The bank, as successor by amalgamation to Canadian Western Bank, issued a demand letter and a notice of intention to enforce security on June 2, 2026, each citing that figure. Its security includes general security agreements over the loan parties' present and after-acquired personal property, mortgages and general assignments of rents over four Goshu strata properties in New Westminster District and two 2842878 Ontario properties in Oakville, guarantees, a cross-default agreement and environmental indemnities. The proceeding is active.

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Case updates14 dated entries
#Order

On National Bank of Canada's application, the court appointed Deloitte Restructuring Inc. receiver over the four debtor companies, commencing the receivership.

Source: Receivership Order

Filing brief

LabTest Certification: a receiver over four companies, judgment against six

National Bank of Canada asked the Supreme Court of British Columbia to appoint Deloitte over a Delta product-testing group; the respondents answered that the arrears were cured or would be by the hearing and that a sale of the business would close by early November, and on September 15 the court appointed the receiver and entered judgment of $17,621,821.65 against all six of them.

Parties

Debtor

Labtest Certification Inc., Labtest Certification Ontario Inc., 2842878 Ontario Inc. and Goshu Products/Services Inc.

Receiver

Deloitte

Bench and counselPer the orders and service lists on the record

Bench

JudgeCourtOn this docketCases on record
Justice WeatherillSupreme Court of British Columbia1 order, Sep 202613 cases on record

Counsel of record

PartyCounselFirst seenSource
ReceiverDeloitteDLA Piper (Canada) LLP23 Sep 2026Service list · 23 Sep 2026
DebtorLabtest Certification Inc., Labtest Certification Ontario Inc., 2842878 Ontario Inc. and Goshu Products/Services Inc.Richards Buell Sutton LLP23 Sep 2026Service list · 23 Sep 2026
CreditorNational Bank of CanadaBlake, Cassels & Graydon LLP23 Sep 2026Service list · 23 Sep 2026
Capital structureAs asserted in the filings
stated amounts, drawn to scale · for subscribers
#Priority classCreditorAmountSource
3Deemed trusts (CRA and other)Canada Revenue Agency - payroll source deductions (Labtest Certification Inc.) · in 3 casesPayroll arrears; deemed-trust class (quasi-governmental claim). Not all filings are up to date and amounts are subject to change. — debtor: Labtest Certification Inc.$964KForm 87 Notice and Statement of Receiver
3Deemed trusts (CRA and other)
4Secured
4Secured
4Secured
8Unsecured
8Unsecured
8Unsecured
8Unsecured
8Unsecured

10 more claims in 3 classes The stack holds Deemed trusts (CRA and other), Secured and Unsecured claims.

Every creditor and every amount, drawn to scale.

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Estate financialsReported figures — never derived
Total assets at filing
Total liabilities at filing

As at ·

The 2 totals the debtor stated at filing

Each one as the filing states it, with its source.

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Documents
14 filings
DateDocumentFile
Sealing OrderPDF · Subscribers
Form 87 Notice and Statement of Receiver
  • Financial position · Secured creditors · Unsecured creditors Subscribers
PDF · Subscribers
Service List
  • Counsel Harminder Singh Rangar Richard Buell Sutton LLP
PDF · Subscribers
Receivership Order
  • Applicant National Bank of Canada
  • Appointee Deloitte Restructuring Inc.
  • Appointee role Receiver
  • Commencement date 15 September 2026
  • + 3 more extracted facts
PDF · Subscribers
Affidavit #1 of S. DhaliwalPDF · Subscribers
Affidavit #3 of J. Alambre (Reply)
  • Financial position · Secured creditors · Unsecured creditors Subscribers
PDF · Subscribers
Affidavit #3 of J. Alambre (Reply) (redacted)PDF · Subscribers
Affidavit #1 of K. S. Dhillon
  • Financial position · Secured creditors · Unsecured creditors Subscribers
PDF · Subscribers
Affidavit #1 of K. S. Dhillon (redacted)PDF · Subscribers
Response to PetitionPDF · Subscribers
Affidavit #1 of R. PaiPDF · Subscribers
Petition
  • Applicant National Bank of Canada
  • Appointee Deloitte Restructuring Inc.
  • Appointee role receiver
  • Commencement date 16 July 2026
  • + 2 more extracted facts
PDF · Subscribers
Affidavit #1 of J. AlambrePDF · Subscribers
Affidavit #2 of J. Alambre
  • Applicant NATIONAL BANK OF CANADA
  • Court IN THE SUPREME COURT OF BRITISH COLUMBIA
  • Court file no S265325
  • Financial position Subscribers
  • + 2 more extracted facts
PDF · Subscribers

Filing titles and dates are public, and so is each filing's own page. The figures read from them are for subscribers.

CiteProceedings., “Labtest Certification Inc., Labtest Certification Ontario Inc., 2842878 Ontario Inc. and Goshu Products/Services Inc.” (Receivership (court-appointed)), Supreme Court of British Columbia. Retrieved 4 November 2026, https://proceedings.ca/case/labtest-certification

Sources last checked · summary updated 17 September 2026 · Report a correction · Printed from proceedings.ca/case/labtest-certification

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.