Pitter Patter Daycare Inc.
- Proceeding
- NOIs. 50.4(9) of the Bankruptcy and Insolvency Act
- File
- 51-3353089
- Industry
- Education & non-profit · Childcare
Pitter Patter Daycare Inc. remains under a notice of intention to make a proposal filed March 27, 2026 in Newfoundland and Labrador under section 50.4 of the Bankruptcy and Insolvency Act. The stay has been extended six times, running successively to April 29, May 7, June 10, June 19 and July 24, 2026, and now to September 10, 2026, with orders recorded on April 17, April 23, April 29, May 6, June 9 and July 27, 2026. The Canada Revenue Agency asserts deemed trust claims in the class under section 61.1 for unremitted payroll source deductions: $580,265.39 as assessed failure to remit for 2025 and a $58,026.56 penalty, both fixed by a trust examination completed in September 2025 covering January to August 2025. A second examination, covering September 2025 to the filing date, is pending; CRA states the amount owing could be around $1,000,000, an approximate and unconfirmed figure.
Fourth Report of the Proposal Trustee, accounting for $4,518,896.43 held in trust prior to distribution and trustee fees of $99,715.00 for March 25 to September 14, 2026.
Extended the stay of proceedings to September 27, 2026, the first extension following the sale approval order.
Source: 51-3353089 – Stay Extension Order [ISSUED] 10 Sep 2026
Approved the asset sale to BelleAn Properties Inc. of the business and the Seller's property, assets and undertakings, negotiated to continue operations at all three childcare locations.
51 3353089 Memorandum of Fact and Law Re PPDI [19 Aug 26] — Application / notice of application
Third Report of the Proposal Trustee, S.R. Stack & Associates Inc., filed in advance of the sale approval hearing.
Source: Third Report of Proposal Trustee
A second order was recorded on the same date under court file 51-3353089.
Source: 51-3353089 Stay Extention and Administration Charge increase order July 28 2026
A further order issued the same day in the Supreme Court of Newfoundland and Labrador.
Source: 51-3353089 – Stay Extension Order [ISSUED] 09 June 2026
51-3353089 – PPDI Notice of Motion for Stay Extension [08 June 2026] — Application / notice of application
Extended the stay of proceedings to June 19, 2026, granted by Justice Alexander MacDonald.
Source: 51-3353089 – SISP ORDER
A companion order was made the same day, also before Justice Alexander MacDonald.
Source: 51-3353089 – STAY EXTENSION AND ADMINISTRATION CHARGE ORDER
Extended the stay of proceedings to June 10, 2026, as the childcare centres continued to operate.
Source: Court No. 51-3353089 – Issued Stay Extension Order [29 April 2026]
51-3353089 – Notice of Motion re Stay Extension [22 April 2026] — Application / notice of application
Extended the stay of proceedings to April 29, 2026, the first extension after the March 27 notice of intention.
The officer filed report no. First Report. PPDI continues to operate four childcare facilities employing over 90 educators and serving over 270 children, while working with the Proposal Trustee and government representatives on refinancing, interim financing, and revised cash flow projections needed to secure OGP funding and pursue a possible sale.
Source: First Report of the Proposal Trustee – Pitter Patter Daycare
PPDI Motion re DIP Increase + Stay Extention [FINAL] 15 April 26 — Application / notice of application
51-3353089 Letter to the Court Re PPDI Ex Parte [13 April 202 — Application / notice of application
Proceeding taken up in the Supreme Court of Newfoundland and Labrador in Bankruptcy and Insolvency, file 51-3353089, with S.R. Stack & Associates Inc. as Proposal Trustee.
Source: Pitter Patter Daycare Inc. Notice of Motion [01 April 2026]
Report on Cash-flow Statement by the Person Making the Proposal – executed — Cash-flow statement
Pitter Patter Daycare Inc. — NOI filed, Newfoundland and Labrador.
Source: Notice of Intention to Make a Proposal – Pitter Patter Daycare Inc.
Undated filings3 — no date appears on the document · show
51-3353089 Notice of Motion Re PPDI Ex Parte [13 April 202 — Application filed
Adminstrative Charge, Distribution and Fee Approval Order — Interim order granted
Guide
Division 1 proposal: how it works for a business in Canada
When a Canadian business can't pay its debts, a Division 1 proposal lets it keep operating while it offers creditors a deal. How the notice of intention, the six-month clock, the vote and court approval work, what CRA must be paid, and what happens when it fails, drawn from the court record.
Case update
Pitter Patter Daycare: the waterfall, and the final pay that bounced
With the sale to BelleAn closed, the proposal trustee held $4,518,896.43 and on September 16 won approval to pay it out — a $300,000 administration charge, $502,181.06 to the DIP lender, $853,875.65 of CRA deemed trust and $2,482,027.22 to RBC — while reporting final-pay cheques returned NSF and a debtor no longer instructing its counsel, under an order that ends the stay that night and makes way for bankruptcy.
Outcome brief
Pitter Patter Daycare: the sale, and a release the CRA said it would oppose
A Conception Bay South daycare operator that filed an NOI to refinance RBC has had its two owned centres and an after-school program sold to BelleAn Properties Inc. at a price sealed until closing, under an August 20 order that also releases its directors, a release the CRA, holding a $1,342,869.69 proof of claim, had told the service list two days earlier it would oppose.
Debtor
Pitter Patter Daycare Inc.
Proposal trustee
S.R. Stack
Bench
| Judge | Court | On this docket | Cases on record |
|---|---|---|---|
| Justice MacDonald | Supreme Court of Newfoundland and Labrador | 15 orders, Apr 2026 – Sep 2026 | 14 cases on record |
Counsel of record
| Party | Counsel | First seen | Source |
|---|---|---|---|
| Proposal trusteeS.R. Stack | BoyneClarke LLP | 8 Jun 2026 | Application · 8 Jun 2026 |
| CreditorLisa Inkpen | O'Keefe & Sullivan | 8 Jun 2026 | Application · 8 Jun 2026 |
| CreditorRBC | McInnes Cooper | 8 Jun 2026 | Application · 8 Jun 2026 |
| Priority class | Creditor | Amount | Source |
|---|---|---|---|
| Deemed trusts (CRA and other) | Canada Revenue Agency (CRA) · in 985 casesDeemed trust - unremitted payroll source deductions — CRA estimate only, pending 2nd trust examination covering Sept 2025 to Mar 27, 2026 (NOI filing date); CRA states amount owing under BIA s.61.1 'could be around $1,000,000' - approximate/unconfirmed figure, deemed-trust class. — debtor: Pitter Patter Daycare Inc. | $1M | Second Report of the Proposal Trustee – Pitter Patter Daycare Inc. |
| Deemed trusts (CRA and other) | |||
| Deemed trusts (CRA and other) |
2 more claims in 1 class The stack holds Deemed trusts (CRA and other) claims.
Every creditor and every amount, drawn to scale.
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See all plansSale approved — the Court granted a Sale Approval and Vesting Order ('SAVO') which, among other things, approved the Sale TransactionFourth Report of the Proposal Trustee · 15 Sep 2026
| Purchaser | Price | Status | Source |
|---|---|---|---|
| BELLEAN PROPERTIES INC.the Business and the Seller's property, assets and undertakings (collectively, the "Property") · asset sale | not stated | Proposedoutside 10 Jul 2026 | Third Report of Proposal Trustee |
As at ·
Cash on hand
$4.52M
As at 15 Sep 2026Fourth Report of the Proposal Trustee
Professional fees
As at
1 more reported figure, and the total 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 |
|---|---|---|
| Signed Affidavit of Joshua Santimaw | PDF · Subscribers | |
Fourth Report of the Proposal Trustee
| PDF · Subscribers | |
| Signed Interlocutory Application | PDF · Subscribers | |
51-3353089 – Stay Extension Order [ISSUED] 10 Sep 2026
| PDF · Subscribers | |
Proposal Trustee letter to Court August 20 2026
| PDF · Subscribers | |
Sale Approval and Vesting Order – 51-3353089
| PDF · Subscribers | |
| 51 3353089 Memorandum of Fact and Law Re PPDI [19 Aug 26] | PDF · Subscribers | |
| 51-3353089 Affidavit of D. O’Keefe [19 Aug 26] | PDF · Subscribers | |
| 51-3353089 Letter to the Court Re Memo [19 Aug 26] | PDF · Subscribers | |
51-3353089 Supplemental List of Authorities [19 Aug 26]
| PDF · Subscribers | |
Third Report of Proposal Trustee
| PDF · Subscribers | |
Application
| PDF · Subscribers | |
51- 3353089 – Draft Stay Extension Order and Admin Charge Order
| PDF · Subscribers | |
51-3353089 Stay Extention and Administration Charge increase order July 28 2026
| PDF · Subscribers | |
| 51-3353089 – Memorandum of Fact and Law [FILED] 24 Jul 2026 | PDF · Subscribers | |
| 51-3353089 – Notice of Motion [FILED] 24 Jul 2026 | PDF · Subscribers | |
| Affidavit of Lisa Inkpen [sworn 24 July 2026] | PDF · Subscribers | |
| Cover Letter to Court [24 July 2026] | PDF · Subscribers | |
| Proposal Trustee letter to Court – Pitter Patter July 24 2026 | PDF · Subscribers | |
51-3353089 – Draft Stay Extension Order [08 June 2026]
| PDF · Subscribers | |
51-3353089 – Stay Extension Order [ISSUED] 09 June 2026
| PDF · Subscribers | |
| 51-3353089 – Affidavit of Darren O’Keefe [08 June 2026] | PDF · Subscribers | |
51-3353089 – PPDI Notice of Motion for Stay Extension [08 June 2026]
| PDF · Subscribers | |
| Cover Letter to Court [08 June 2026] | PDF · Subscribers | |
| Proposal Trustee letter to Court for June 9th hearing | PDF · Subscribers | |
| 51-3353089 Letter to the Court [06 May 26] | PDF · Subscribers | |
51-3353089 – SISP ORDER
| PDF · Subscribers | |
51-3353089 – STAY EXTENSION AND ADMINISTRATION CHARGE ORDER
| PDF · Subscribers | |
| PPDI Bid Form | PDF · Subscribers | |
| PPDI Solicitation Letter | PDF · Subscribers | |
| Proposal Trustee letter to court re motion and cash flow | PDF · Subscribers | |
51-3353089 – DIP ORDER April 30 2026
| PDF · Subscribers | |
Court No. 51-3353089 – Issued Stay Extension Order [29 April 2026]
| PDF · Subscribers | |
| Inkpen Affidavit [EXECUTED] 28 Apr 26 | PDF · Subscribers | |
| PPDI Memorandum [SIGNED] 28 Apr 26 | PDF · Subscribers | |
| PPDI Notice of Motion [SIGNED] 28 Apr 26 | PDF · Subscribers | |
| Updated variance and projections with covering letter Pitter Patter | PDF · Subscribers | |
51-3353089 Sealing Order
| PDF · Subscribers | |
51-3353089 Stay of Extension Order
| PDF · Subscribers | |
51-3353089 – Draft Stay Extension Order [22 April 2026]
| PDF · Subscribers | |
51-3353089 – Notice of Motion re Stay Extension [22 April 2026]
| PDF · Subscribers | |
| Cover Letter to Court [22 April 2026] | PDF · Subscribers | |
Second Report of the Proposal Trustee – Pitter Patter Daycare Inc.
| PDF · Subscribers | |
Court No. 51-3353089 – Issued DIP Increase Order [17 April 2026]
| PDF · Subscribers | |
PPDI – Stay Extension Order [FINAL] 16 April 2026
| PDF · Subscribers | |
First Report of the Proposal Trustee – Pitter Patter Daycare
| PDF · Subscribers | |
| PPDI Motion re DIP Increase + Stay Extention [FINAL] 15 April 26 | PDF · Subscribers | |
| 51- 3353089 – Memorandum of Fact and Law of the Applicant re Ex Parte Motion [13 April 26] | PDF · Subscribers | |
51-3353089 Letter to the Court Re PPDI Ex Parte [13 April 202
| PDF · Subscribers | |
Court No. 55-3353089 Pitter Patter Daycare Order [Issued] 02 April 2026
| PDF · Subscribers | |
| Pitter Patter Daycare – Cash Flow Projections amended April 2 2026 | PDF · Subscribers | |
| Letter to the Court Re PPDI [01 Apr 26] (1) | PDF · Subscribers | |
| Pitter Patter Daycare Inc. Affidavit of L. Inkpen [01Apr 26] | PDF · Subscribers | |
Pitter Patter Daycare Inc. Notice of Motion [01 April 2026]
| PDF · Subscribers | |
| Pitter Patter Daycare Inc. Order [01 Apr 26] | PDF · Subscribers | |
| Pitter Patter Daycare Inc. RISP Approval Order [01 Apr 26] | PDF · Subscribers | |
| Pitter Patter Daycare Inc. RISP [01 Apr 26] | PDF · Subscribers | |
| DIP Financing Term Sheet – Pitter Patter [31 Mar 2026] | PDF · Subscribers | |
| Pitter Patter Daycare – Cash Flow projections executed | PDF · Subscribers | |
| Report on Cash-flow Statement by the Person Making the Proposal – executed | PDF · Subscribers | |
Trustee Report on Cash Flow Statement signed
| PDF · Subscribers | |
| 51-3353089 Draft Order Re PPDI [13 Apr 26] | PDF · Subscribers | |
List of Creditors – Pitter Patter Daycare Inc.
| PDF · Subscribers | |
| Memo of Fact and Law | PDF · Subscribers | |
| Notice of Intention to Make a Proposal – Pitter Patter Daycare Inc. | PDF · Subscribers | |
| Trustee Consent to Act – Pitter Patter Daycare Inc. | PDF · Subscribers | |
51-3353089 Affidavit of Lisa Inkpen re PPDI Ex Parte [13 April 2023] (1)
| PDF · Subscribers | |
| 51-3353089 Notice of Motion Re PPDI Ex Parte [13 April 202 | PDF · Subscribers | |
Adminstrative Charge, Distribution and Fee Approval Order
| PDF · Subscribers | |
NDA Pitter Patter Daycare Inc.
| 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., “Pitter Patter Daycare Inc.” (NOI), Supreme Court of Newfoundland and Labrador. Retrieved 4 November 2026, https://proceedings.ca/case/pitter-patter-daycare-inc