Rand Solutions Inc. Imaginative Imaging

Rand Solutions Inc., operating as Imaginative Imaging, has been in bankruptcy under the Bankruptcy and Insolvency Act in Ontario since May 7, 2021, with MNP Ltd. as trustee under estate number 35-2735687. The Statement of Affairs reports unsecured claims of $728,169, while proofs of claim received to date total $45,560. The Canada Revenue Agency asserts a deemed trust claim of $43,244 for unremitted source deductions, a first-priority charge against the Company's property, principally cash but not limited to it; that figure is estimated from the Company's records, and the trustee has requested a payroll audit to establish the actual trust claim. The Statement of Affairs records the deemed trust as nil, though its narrative and Section E both describe the claim as a secured property claim. The proceeding remains active.