#Order
The court appointed msi Spergel inc. as receiver, on the application of Royal Bank of Canada. Court file CL-26-00000311-0000.
Source: Order of the Honourable Justice Myers dated July 24, 2026
Master Kitchen Cabinet Inc.
ActiveFollow
- Proceeding
- Receivership (court-appointed)SECTION 243(1) OF THE BANKRUPTCY AND INSOLVENCY ACT, R.S.C. 1985, c. B-3, AS AMENDED AND SECTION 101 OF THE COURTS OF JUSTICE ACT, R.S.O. 1990, c. C.43
- Court
- Ontario Superior Court of Justice · Commercial List
- File
- CL-26-00000311-0000
- Industry
- Manufacturing · Building products
Filings held3
Last activity24 Jul 2026
On the record104 days
OverviewSummary updated
Master Kitchen Cabinet Inc. has been the subject of a bankruptcy application in the Ontario Superior Court of Justice (In Bankruptcy and Insolvency) since a Notice of Application was issued on July 3, 2026, under court file CL-26-00000311-0000. Royal Bank of Canada's Notice of Intention to Enforce Security dated May 11, 2026 put total secured indebtedness at $1,895,818.70, of which $1,668,944.91 was owed by Master Kitchen as primary debtor and $226,873.79 by Everest Design & Build Inc., each guaranteeing the other's obligations; an affidavit sworn July 8, 2026 reports a combined balance of $1,908,730.10 as at June 29, 2026. The Canada Revenue Agency has made third-party demands for $245,865.24 in unremitted GST/HST and $142,718.32 in payroll source deductions, both as at February 3, 2026. The proceeding is active.
Proceedings AIOpen Proceedings AI
Case updates3 dated entries
#Filing
Notice of Application issued, commencing the bankruptcy application against Master Kitchen Cabinet Inc. in the Ontario Superior Court of Justice under file CL-26-00000311-0000.
Source: Application Record of the Applicant dated July 9, 2026
AnalysisAll insights
Filing brief
Master Kitchen: the bankruptcy power the model order leaves out
On the application of RBC, which puts the debt at $1,908,730.10, Justice Myers appointed msi Spergel receiver of Master Kitchen Cabinet and Everest Design & Build, neither operating and neither appearing, and empowered it to assign either into bankruptcy, a step his endorsement says will reverse priority on significant GST/HST debt the debtors may owe.
Parties
Debtor
Master Kitchen Cabinet Inc.
Receiver
msi Spergel inc.
Capital structureAs asserted in the filings
| # | Priority class | Creditor | Amount | Source |
|---|---|---|---|---|
| 3 | Deemed trusts (CRA and other) | Canada Revenue Agency · in 985 casesThird-party demand/requirement to pay under the Excise Tax Act (GST/HST arrears), Account ending 'RT0001' — Deemed trust class claim; RTP issued for unremitted GST/HST. — debtor: Master Kitchen Cabinet Inc. · as of 3 Feb 2026 | $246K | Application Record of the Applicant dated July 9, 2026 |
| 3 | Deemed trusts (CRA and other) | |||
| 4 | Secured | |||
| 4 | Secured | |||
| 4 | Secured | |||
| 4 | Secured | |||
| 5 | PMSI / lessors |
6 more claims in 3 classes The stack holds Deemed trusts (CRA and other), Secured and PMSI / lessors claims.
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See all plansThis proceeding was commenced by a secured creditor. The record does not include the debtor’s own statement of assets and liabilities — that ceiling is the record’s, not this page’s.
Documents3 filings
| Date | Document | File |
|---|---|---|
Endorsement of the Honourable Justice Myers dated July 24, 2026
| PDF · Subscribers | |
Order of the Honourable Justice Myers dated July 24, 2026
| PDF · Subscribers | |
Application Record of the Applicant dated July 9, 2026
| 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., “Master Kitchen Cabinet Inc.” (Receivership (court-appointed)), Ontario Superior Court of Justice · Commercial List. Retrieved 5 November 2026, https://proceedings.ca/case/master-kitchen-cabinet-inc