Labtest Certification Inc., Labtest Certification Ontario Inc., 2842878 Ontario Inc. and Goshu Products/Services Inc.
- Proceeding
- Receivership (court-appointed)BIA s. 243 / prov. Judicature Acts
- File
- S-265325
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.
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.
Debtor
Labtest Certification Inc., Labtest Certification Ontario Inc., 2842878 Ontario Inc. and Goshu Products/Services Inc.
Receiver
Deloitte
Bench
| Judge | Court | On this docket | Cases on record |
|---|---|---|---|
| Justice Weatherill | Supreme Court of British Columbia | 1 order, Sep 2026 | 13 cases on record |
Counsel of record
| Party | Counsel | First seen | Source |
|---|---|---|---|
| ReceiverDeloitte | DLA Piper (Canada) LLP | 23 Sep 2026 | Service list · 23 Sep 2026 |
| DebtorLabtest Certification Inc., Labtest Certification Ontario Inc., 2842878 Ontario Inc. and Goshu Products/Services Inc. | Richards Buell Sutton LLP | 23 Sep 2026 | Service list · 23 Sep 2026 |
| CreditorNational Bank of Canada | Blake, Cassels & Graydon LLP | 23 Sep 2026 | Service list · 23 Sep 2026 |
| # | Priority class | Creditor | Amount | Source |
|---|---|---|---|---|
| 3 | Deemed 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. | $964K | Form 87 Notice and Statement of Receiver |
| 3 | Deemed trusts (CRA and other) | |||
| 4 | Secured | |||
| 4 | Secured | |||
| 4 | Secured | |||
| 8 | Unsecured | |||
| 8 | Unsecured | |||
| 8 | Unsecured | |||
| 8 | Unsecured | |||
| 8 | Unsecured |
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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The 2 totals the debtor stated at filing
Each one as the filing states it, with its source.
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See all plans| Date | Document | File |
|---|---|---|
| Sealing Order | PDF · Subscribers | |
Form 87 Notice and Statement of Receiver
| PDF · Subscribers | |
Service List
| PDF · Subscribers | |
Receivership Order
| PDF · Subscribers | |
| Affidavit #1 of S. Dhaliwal | PDF · Subscribers | |
Affidavit #3 of J. Alambre (Reply)
| PDF · Subscribers | |
| Affidavit #3 of J. Alambre (Reply) (redacted) | PDF · Subscribers | |
Affidavit #1 of K. S. Dhillon
| PDF · Subscribers | |
| Affidavit #1 of K. S. Dhillon (redacted) | PDF · Subscribers | |
| Response to Petition | PDF · Subscribers | |
| Affidavit #1 of R. Pai | PDF · Subscribers | |
Petition
| PDF · Subscribers | |
| Affidavit #1 of J. Alambre | PDF · Subscribers | |
Affidavit #2 of J. Alambre
| 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