Proceedings.

Rothmans, Benson & Hedges Inc

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Active
Proceeding
CCAACompanies' Creditors Arrangement Act, R.S.C. 1985, c. C-36
Court
Ontario Superior Court of Justice · Commercial List
File
CV-19-616779-00CL
Filings held361
Last activity9 Sep 2026
On the record2,740 days
OverviewSummary updated

Rothmans, Benson & Hedges Inc. has been in an insolvency proceeding under the BIA since an initial order of March 22, 2019, with a further initial order on April 23, 2019 and successive interim orders and stay extensions in the years that followed. On unaudited statements as at December 31, 2018, RBH showed book value assets of $2.3 billion against liabilities of $338 million, a liabilities figure excluding a $257 million deposit obligation and its contingent exposure to the remainder of the $13.529 billion Global Damages Award; it has no secured debt. A claims process and a creditors' meeting were ordered on October 31, 2024, with a claims bar date of December 5, 2024. The plan was sanctioned on March 6, 2025 and the stay extended to the Effective Time; a further interim order followed on February 20, 2026.

Claims processIf you are owed money

The claims bar date has passed — claims were due by

Per the Claims Procedure Order dated 31 October 2024.

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Case updates363 dated entries
#Claims

Provided for a meeting of RBH creditors, made the same day as the claims process order.

Source: Meeting Order

#Report

The purpose of this fourteenth report of the Monitor (the “Fourteenth Report”) is to provide information to this Court with respect to: i) the status of the CCAA Proceeding; ii) the actual receipts and disbursements of the Applicant from March 6, 2023 to September 3, 2023 (the “Reporting Period”); iii) the Applicant’s updated cash flow forecast for the period from September 4, 2023 to March 31, 2024; and iv) the Applicant’s request for an order that the stay of proceedings be extended up to and including March 29, 2024 (the “Extension Motion”) — Court officer report

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#Report

The purpose of this thirteenth report of the Monitor (the “Thirteenth Report”) is to provide information to this Court with respect to: i) the status of the CCAA Proceeding; ii) the actual receipts and disbursements of the Applicant from September 5, 2022 to March 5, 2023 (the “Reporting Period”); iii) the Applicant’s updated cash flow forecast for the period from March 6, 2023 to October 1, 2023; and iv) the Applicant’s request for an order that the stay of proceedings be extended up to and including September 29, 2023 (the “Extension Motion”) — Court officer report

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#Report

The purpose of this twelfth report of the Monitor (the “Twelfth Report”) is to provide information to this Court with respect to the motion of The Heart and Stroke Foundation of Canada (the “HSF”) for leave to bring a motion, for among other things: i)appointing Tyr LLP as representative counsel for “Future Tobacco Harm Stakeholders” who, after the granting of the Initial Orders in these proceedings, “will purchase or use tobacco products, or will be exposed to their use”; and ii)granting the proposed representative counsel “rights of participation” in the on-going Court-ordered Mediation — Court officer report

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#Report

The purpose of this eleventh report of the Monitor (the “Eleventh Report”) is to provide information to this Court with respect to: i) the status of the CCAA Proceeding; ii) the actual receipts and disbursements of the Applicant from February 28, 2022 to September 4, 2022 (the “Reporting Period”); iii) the Applicant’s updated cash flow forecast for the period from September 5, 2022 to April 2, 2023; and iv) the Applicant’s request for an order that the stay of proceedings be extended up to and including March 31, 2023 — Court officer report

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#Report

The purpose of this tenth report of the Monitor (the “Tenth Report”) is to provide information to this Court with respect to: i) a management update for the Applicant; and ii) the motion authorizing the Applicant to post collateral, bonds and/or other security of up to $5 million (the “New Excise Duty Security”) as required by recent amendments to the Excise Act and permitting the New Excise Duty Security to be required, received and/or held by the relevant party notwithstanding any restrictions to the contrary in the Second Amended and Restated Initial Order — Court officer report

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#Report

1. abridging and validating the time for service and filing of the Motion Record of the Applicant and the tenth report of Ernst & Young Inc. in its capacity as Monitor of the Applicant (the “Monitor”), to be filed (the “Tenth Report”); 2. authorizing the Applicant to post collateral, bonds and/or other security as required by the Excise Act Amendments (defined below) of up to $5 million (the “New Excise Duty Security”),and permitting the New Excise Duty Security to be required, received and/or held notwithstanding any restrictions to the contrary in the Initial Order (defined below); and 3. granting such other relief as this Honourable Court may allow — Court officer report

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#Report

The purpose of this ninth report of the Monitor (the “Ninth Report”) is to provide information to this Court with respect to: i) the status of the CCAA Proceeding; ii) the actual receipts and disbursements of the Applicant from September 6, 2021 to February 27, 2022 (the “Reporting Period”); iii) the Applicant’s updated cash flow forecast for the period from February 28, 2022 to October 2, 2022; and iv) the Applicant’s request for an order that the stay of proceedings be extended up to and including September 30, 2022 — Court officer report

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#Report

The purpose of this eighth report of the Monitor (the “Eighth Report”) is to provide information to this Court with respect to: i) the status of the CCAA Proceeding; ii) the actual receipts and disbursements of the Applicant from March 8, 2021 to September 5, 2021; iii) the Applicant’s updated cash flow forecast for the period from September 6, 2021 to April 3, 2022; and iv) the Applicant’s request for an order that the stay of proceedings be extended up to and including March 31, 2022 — Court officer report

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#Report

The purpose of this sixth report of the Monitor (the “Sixth Report”) is to provide information to this Court with respect to: i) the status of the CCAA Proceeding; ii) the actual receipts and disbursements of the Applicant from February 3, 2020 to September 6, 2020; iii) the Applicant’s updated cash flow forecast for the period from September 7, 2020 to April 4, 2021; and iv) the Applicant’s request for an order that the stay of proceedings be extended up to and including March 31, 2021 — Court officer report

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#Filing

a. appointing The Law Practice of Wagner & Associates, Inc. ("Wagners") as representative counsel (the "Representative Counsel") for the TRW Claimants (as defined in the Representative Counsel Orders), which definition may be further amended following consultation among the Court-Appointed Mediator (as defined below), the Tobacco Monitors and Representative Counsel and as approved by further order of this Court; and b. authorizing the Representative Counsel to take all steps and to perform all acts necessary or desirable in representing the TRW Claimants, including without limitation by: i. participating in and negotiating on behalf of the TRW Claimants in the Mediation (as defined below); ii. working with the Court-Appointed Mediator and the Tobacco Monitors to develop a process for the identification of valid and provable TRW Claims (as defined below) and as appropriate, addressing such claims in the Mediation or the Tobacco CCM Proceedings (as defined below); iii. responding to inquiries from TRW Claimants in the Tobacco CCM Proceedings; v. performing such other actions as approved by the Court (the "Representative Counsel Mandate"); and c. Such further and other relief as counsel may advise and this Court may permit — Response / objection pleading

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#Filing

1. An order (the “SRAP/RCA Order”) substantially in the form of the draft Order included at Tab 3 of RBH’s Motion Record that, among other things: (a) Confirms that all rights, remedies and obligations of any Person under or in respect of the (i) the Rothmans, Benson & Hedges Inc. Supplementary Retirement Allowance Plan for Executives and Directors (as amended or amended and restated from time to time, the “SRAP”) and (ii) the Retirement Compensation Arrangement Trust Agreement made as of December 17, 1999 between RBH and Royal Trust Corporation of Canada (as amended or amended and restated from time to time, the “RCA”), arising directly or indirectly from any of the CCAA Events (as defined in the SRAP/RCA Order) were stayed and suspended as of the Effective Date and continue to be stayed and suspended, such that all rights, remedies and obligations of any Person under or in respect of the SRAP and RCA shall continue with effect as and from the Effective Date as if such CCAA Events had not occurred; (b) Orders that the Trustee and the Actuary (as such terms are defined in the RCA) shall have incurred no liability as a result of any action or inaction by them prior to the date of the SRAP/RCA Order in respect of the CCAA Events; and (c) Orders the Monitor and RBH to take certain steps to notify the Trustee, the Actuary and the Participants (as such terms are defined in the RCA) of the SRAP/RCA Order and that those steps shall constitute valid and effective service on such parties; and 2. Such further and other relief as this Honourable Court may allow — Application / notice of application

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#Report

i) the status of the CCAA proceedings; ii) the actual receipts and disbursements of the Applicant from March 20, 2019 to June 9, 2019; iii) the Applicant’s updated cash flow forecast for the period from June 10, 2019 to December 22, 2019; iv) the Applicant’s request for an order that the stay of proceedings be extended up to and including December 16, 2019; v) RBH’s Supplementary Retirement Allowance Plan for Executives and Directors effective January 1, 1999 (as amended or amended and restated from time to time, the “SRAP”) and the Retirement Compensation Arrangement (“RCA”) Trust Agreement made as of December 17, 1999 between RBH and Royal Trust Corporation of Canada (as amended or amended and restated from time to time, the “RCA Trust Agreement”); and vi) the Applicant’s motion for an order among other things, confirming that the stay of proceedings established by the Second Amended and Restated Initial Order applies to the potential consequences under the SRAP and RCA flowing from RBH’s filing for CCAA protection — Cash-flow statement

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#Report

i) the status of the CCAA proceedings; ii) the actual receipts and disbursements of the Applicant from March 20, 2019 to March 31, 2019 as well as the Applicant’s revised cash flow forecast for the period from April 1, 2019 to June 30, 2019; iii) the Applicant’s request for an order amending and restating the Initial Order for, among other things: a. the appointment of the Hon. Warren K. Winkler Q.C. as a Court Officer (as defined below); b. the granting of a Charge in respect of the Court Officer; c. extending the existing stays of proceedings under the Initial Order, in respect of the Pending Litigation or any Proceeding to any person named as a defendant or respondent in any of the Pending Litigation (such Persons, the “Other Defendants”); and d. providing for a notice procedure for subsequent motions in these CCAA proceedings; and iv) the Applicant’s request for an order that the stay of proceedings be extended up to and including June 28, 2019 — Cash-flow statement

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#Order

Opened the proceeding and stayed claims against RBH, an entity the record shows carries no secured debt and no secured creditors.

Source: Initial Order

#Filing

(i) abridging the time for and validating the service and filing of this Notice of Application and the Application Record so that this Application is properly returnable on the return date and dispensing with further service thereof; (ii) declaring that RBH is a company to which the CCAA applies and granting RBH the authority to file a plan of compromise or arrangement; (iii) authorizing RBH to pay certain expenses incurred prior to, on or after the date of the Initial Order and to continue on and after the date of the Initial Order to enter into Intercompany Transactions, including buying and selling goods from members of the PMI Group, in the ordinary course of business on terms consistent with existing arrangements or past practice or as otherwise approved by the Monitor (as defined below); (iv) authorizing RBH to post and to continue to have posted the Bonding Collateral and staying requests by government authorities for additional security; (v) staying the commencement or continuation of any Proceeding, including the Pending Litigation and any other Proceeding in relation to a Tobacco Claim, against or in respect of RBH or the Monitor, or affecting the Business or the Property or the funds deposited pursuant to the Deposit Posting Order, except with the written consent of RBH and the Monitor, or with leave of this Court; (vi) staying Proceedings in Canada that relate in any way to a Tobacco Claim or to RBH, the Business or the Property, against or in respect of any member of the PMI Group, except with the written consent of RBH and the Monitor, or with leave of this Court; (vii) authorizing RBH to serve and file an application for leave to appeal the Quebec Appellate Decision to the Supreme Court of Canada, but directing that neither RBH nor any other Person shall take any further step or proceeding in respect of such application without further order of the Court; (viii) appointing Ernst & Young Inc. (the “Proposed Monitor” and, if appointed, the “Monitor”) as officer of this Court to monitor the business and affairs of RBH; (ix) granting priority Charges as described in the proposed Initial Order; and (x) granting such further and other relief as this Court deems just — Application / notice of application

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#Report

i) EYI’s qualification to act as Monitor; ii) an overview of the Applicant; iii) a summary of the Applicant’s financial position; iv) the Applicant’s decision to commence CCAA proceedings and seek a stay of proceedings, including in respect of all Pending Litigation against any member of the PMI Group; v) an overview of the Applicant’s thirty (30) day cash flow forecast (the “Cash Flow Forecast”); and vi) certain relevant matters in respect of the relief sought in the Proposed Initial Order — Cash-flow statement

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AnalysisAll insights⁠

Case update

Imperial Tobacco: the 10% tripwire comes out

In the Imperial Tobacco, JTI-Macdonald and Rothmans, Benson & Hedges CCAAs, Justice Kimmel granted the amended claims administrator orders and removed the 10% cost variance limit on Epiq, over an objection from the Attorney General of Quebec that the tobacco companies supported. She adopted the class plaintiffs' answer that there was never an approved budget to exceed, and said the search for a better trigger should have happened before the motion was argued. A point raised at the hearing means the new budget provisions now need their own motion before the Quebec Superior Court.

Case update

Imperial Tobacco: the variance limit, and the 138% question

Epiq's budget for administering three months of tobacco settlement claims is $19,958,210 — against a framework that put the whole of year two at $33,494,485, and on a claim count that came in 76% below the estimate it was built on. Quebec wants the 10% overrun trigger kept and the motion adjourned; Quebec class counsel say every week of delay is measured in claimants who die first; and the plan administrators back the amendment but refuse to support Epiq's request to have its own conduct approved.

Case update

Imperial Tobacco: rewiring the claims machine a year into the payout

Epiq's court-approved framework projects 144,371 claims and $91.9 million in administration costs against the $32.5-billion tobacco settlement. One day short of a year after the plans were implemented, the plan administrators have asked the court to rework the order that governs Epiq — budgets every three months instead of twelve, the 10% cost ceiling gone, and weekly claim tallies locked in for the duration. The Quebec claims window closes August 31.

Case update

Imperial Tobacco: who will run the tobacco settlement's foundation

The three tobacco CCAA plans were sanctioned in August 2025 with the Cy-près Foundation left deliberately unfinished. On August 7 Justice Kimmel signed three orders filling that gap — a management team, an independent executive search for the directors and the chair, a process for choosing which proposals get grants, and rules for spending the fund's capital and income.

Parties

Debtor

Rothmans, Benson & Hedges Inc

Monitor

EY

Bench and counselPer the orders and service lists on the record

Bench

JudgeCourtOn this docketCases on record
Justice McEwenOntario Superior Court of Justice27 orders, Apr 2019 – Nov 2024134 cases on record
Justice MorawetzOntario Superior Court of Justice21 orders, May 2023 – Apr 2026130 cases on record
Justice PichéSuperior Court of Québec7 orders, Jul 2025 – Jun 20263 cases on record
Justice PattilloOntario Superior Court of Justice5 orders, Mar 2019 – Feb 202069 cases on record
Justice KimmelOntario Superior Court of Justice4 orders, Jun 2026 – Aug 2026182 cases on record

Counsel of record

PartyCounselFirst seenSource
MonitorDeloitte Restructuring IncBlake, Cassels & Graydon LLP · Cassels Brock & Blackwell LLP9 Jul 2019Factum · 6 Apr 2023
MonitorEYBlake, Cassels & Graydon LLP · Cassels Brock & Blackwell LLP · Davies Ward Phillips & Vineberg LLP · Rothstein LLP9 Jul 2019Factum · 31 Jul 2026
MonitorFTI Consulting Canada IncDavies Ward Phillips & Vineberg LLP27 Sep 2021Service list · 27 Sep 2021
ApplicantRothmans, Benson & Hedges IncMcCarthy Tétrault LLP22 Mar 2019Service list · 27 Sep 2021
CreditorAIG Insurance CanadaMiller Thomson LLP4 Aug 2026Service list · 4 Aug 2026
CreditorAviva Insurance Company of CanadaFogler, Rubinoff LLP4 Aug 2026Service list · 4 Aug 2026
CreditorBank of NovaScotiaMcMillan LLP27 Sep 2021Endorsement · 27 Sep 2021
CreditorBritish American Tobacco p.I.c., B.A.T. Industries p.I.c. and British American Tobacco (Investments) LimitedStikeman Elliott LLP30 Mar 2023Endorsement · 30 Mar 2023
CreditorBritish American Tobacco p.l.c., B.A.TStikeman Elliott LLP4 Aug 2026Service list · 4 Aug 2026
CreditorBritish American Tobacco p.l.c., B.A.T. Industries p.l.c. and British American Tobacco (Investments) LimitedStikeman Elliott LLP27 Sep 2021Service list · 27 Sep 2021
CreditorCanadian Cancer SocietyLax O'Sullivan Lisus Gottlieb LLP
Previously Fogler, Rubinoff LLP (last seen 27 Sep 2021)
27 Sep 2021Service list · 4 Aug 2026
CreditorCCAA Plan AdministratorCassels Brock & Blackwell LLP13 Nov 2025Order · 13 Nov 2025
CreditorChubb Insurance Company of CanadaBorden Ladner Gervais LLP27 Sep 2021Endorsement · 27 Sep 2021
CreditorCitibank CanadaMcMillan LLP27 Sep 2021Endorsement · 27 Sep 2021
CreditorClass Action (MLG)McMillan LLP4 Aug 2026Service list · 4 Aug 2026
CreditorConseil québécois sur le tabac et la santé, Jean-Yves Blais and Cécilia LétourneauChaitons LLP · Meland FISHMAN FLANZ MELAND PAQUIN LLP30 Mar 2023Endorsement · 30 Mar 2023
CreditorDeloitte Restructuring IncBlake, Cassels & Graydon LLP4 Aug 2026Service list · 4 Aug 2026
CreditorEpiq Class Action Services Canada IncGoodmans LLP25 Aug 2025Factum · 25 Aug 2025
CreditorFiled / DéposéFishman Flanz Meland Paquin LLP17 Apr 2019Endorsement · 17 Apr 2019
CreditorFormer Genstar U.SMcMillan LLP
Previously Kaplan Law (last seen 27 Sep 2021)
27 Sep 2021Service list · 4 Aug 2026
CreditorGeneral of QuebecMcMillan LLP4 Sep 2026Factum · 4 Sep 2026
CreditorGrand River Enterprises Six Nations LtdCozen O'Connor LLP
Previously Weisz Fell Kour LLP (last seen 27 Sep 2021)
27 Sep 2021Service list · 4 Aug 2026
CreditorHeart & Stroke Foundation of CanadaTyr Law LLP20 Jan 2025Application · 20 Jan 2025
CreditorHeart and Stroke Foundation of CanadaTyr Law LLP19 Sep 2022Application · 19 Sep 2022
CreditorHer Majesty the Queen in Right of Alberta and NewfoundlandRothstein LLP25 Jun 2019Factum · 25 Jun 2019
CreditorHer Majesty the Queen in right of OntarioCrown Law Office29 Mar 2019Application · 29 Mar 2019
CreditorHis Majesty the King in Right of AlbertaDouglas Lennox David Klein Klein Lawyers LLP4 Aug 2026Service list · 4 Aug 2026
CreditorHis Majesty the King in Right of NewfoundlandRothstein LLP4 Aug 2026Service list · 4 Aug 2026
CreditorHis Majesty the King in Right of OntarioCrown Law Office30 Mar 2023Endorsement · 30 Mar 2023
CreditorImperialDavies Ward Phillips & Vineberg LLP28 Jan 2025Factum · 28 Jan 2025
CreditorImperial / Imperial CCAA Plan AdministratorDavies Ward Phillips & Vineberg LLP7 Nov 2025Factum · 7 Nov 2025
CreditorImperial Tobacco Canada Limited and Imperial Tobacco Company LimitedStikeman Elliott LLP
Previously Osler, Hoskin & Harcourt LLP (last seen 30 Mar 2023)
27 Sep 2021Service list · 4 Aug 2026
CreditorImperial Tobacco claimantLecker & Associates27 Sep 2021Endorsement · 27 Sep 2021
CreditorItcanDavies Ward Phillips & Vineberg LLP4 Dec 2019Factum · 4 Dec 2019
CreditorJT Canada LLC IncTorys LLP4 Aug 2026Service list · 4 Aug 2026
CreditorJT Canada LLC Inc. and PricewaterhouseCoopers IncTorys LLP27 Sep 2021Service list · 27 Sep 2021
CreditorJTI-MacDonald CorpThornton Grout Finnigan LLP30 Mar 2023Endorsement · 30 Mar 2023
CreditorJtimBlake, Cassels & Graydon LLP4 Dec 2019Factum · 4 Dec 2019
CreditorJTIM / JTIM CCAA Plan AdministratorBlake, Cassels & Graydon LLP7 Nov 2025Factum · 7 Nov 2025
CreditorJTIM CCAA Plan AdministratorCassels Brock & Blackwell LLP14 Aug 2025Factum · 14 Aug 2025
CreditorKenneth Knight, in the certified British Columbia class action, Knight v. Imperial Tobacco Canada LtdDouglas Lennox David Klein Klein Lawyers LLP27 Sep 2021Service list · 27 Sep 2021
CreditorLloyd's Insurance of London and Aviva Insurance Company of CanadaRobinson Sheppard Shapiro SENCRL4 Aug 2026Service list · 4 Aug 2026
CreditorMinister of National RevenueGeneral Intake Office4 Aug 2026Service list · 4 Aug 2026
CreditorNordique Compagnie D'Assurance du CanadaBlaney McMurtry LLP · Lax O'Sullivan Lisus Gottlieb LLP27 Sep 2021Service list · 4 Aug 2026
CreditorNorth Atlantic Operating Company, IncMiller Thomson LLP4 Aug 2026Service list · 4 Aug 2026
CreditorOntario Flue-Cured Tobacco Growers' Marketing BoardStrosberg Wingfield Sasso LLP · Strosberg Sasso Sutts LLP30 Mar 2023Application · 30 Apr 2026
CreditorOntario Flue-Cured Tobacco Growers' Marketing Board, / ClaimantStrosberg Sasso Sutts LLP26 Mar 2021Factum · 26 Mar 2021
CreditorPan-Canadian ClaimantsBlaney McMurtry LLP30 Mar 2023Endorsement · 30 Mar 2023
CreditorPhilip Morris International IncRothstein LLP
Previously Gowling WLG (Canada) LLP (last seen 30 Mar 2023)
27 Sep 2021Service list · 4 Aug 2026
CreditorPossessionDavis Polk Wardwell LLP31 Mar 2023Factum · 31 Mar 2023
CreditorPricewaterhouseCoopers IncTyr Law LLP4 Aug 2026Service list · 4 Aug 2026
Creditorproceeding. R.R.O. Reg. r. 40.01Actis Law Group9 Dec 2024Factum · 9 Dec 2024
CreditorProvince of QuebecMcMillan LLP27 Sep 2021Service list · 27 Sep 2021
CreditorProvinces of Alberta and Newfoundland & LabradorRothstein LLP27 Sep 2021Service list · 27 Sep 2021
CreditorQuebec Class ActionFishman Flanz Meland Paquin LLP
Previously Chaitons LLP (last seen 5 Apr 2019)
5 Apr 2019Service list · 27 Sep 2021
CreditorR.JChernos Flaherty Svonkin LLP27 Sep 2021Endorsement · 27 Sep 2021
CreditorR.J. Reynolds Tobacco Company and R.J. Reynolds Tobacco International IncChernos Flaherty Svonkin LLP27 Sep 2021Service list · 27 Sep 2021
CreditorRbhCassels Brock & Blackwell LLP4 Dec 2019Factum · 4 Dec 2019
CreditorRBH / RBH CCAA Plan AdministratorCassels Brock & Blackwell LLP7 Nov 2025Factum · 7 Nov 2025
CreditorReservedRothstein LLP27 Jan 2025Agenda Saction Hearing · 27 Jan 2025
CreditorSobeys Capital IncorporatedStewart McKelvey4 Aug 2026Service list · 4 Aug 2026
CreditorTobacco ProducersStrosberg Wingfield Sasso LLP22 Jan 2025Factum · 22 Jan 2025
CreditorU.STyr Law LLP4 Aug 2026Service list · 4 Aug 2026
Capital structureAs asserted in the filings
stated amounts, drawn to scale · the 292 smallest grouped as one mark · 2 named without a figure
Priority classCreditorAmountSource
UnsecuredReceiver General for Canada · in 51 casesdeemed trust/tax authority; preliminary, unaudited — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$16.8MList of Creditors as at
UnsecuredMinister of Revenue of Quebec · in 4 casesdeemed trust/tax authority; preliminary, unaudited — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.4MList of Creditors as at
UnsecuredUniversal Leaf North America US Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.77MList of Creditors as at
UnsecuredPhilip Morris Global Brands Inc.related party (Philip Morris group) — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.7MList of Creditors as at
UnsecuredPhilip Morris Mexico Productos y Servicios S de RL de CVrelated party (Philip Morris group) — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.15MList of Creditors as at
UnsecuredEastman Chemical Canada Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$979KList of Creditors as at
UnsecuredAmcor Specialty Cartons Mexico S. de R.L. de C.V.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$950KList of Creditors as at
UnsecuredCPMI ITF 1500 Don Millsdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$937KList of Creditors as at
UnsecuredAmcor Specialty Cartons Americas LLC Atlantadebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$908KList of Creditors as at
UnsecuredProvincial Treasurer of Alberta · in 2 casestax authority — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$882KList of Creditors as at
UnsecuredPhilip Morris International IT Service Center Sarlrelated party (Philip Morris group) — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$855KList of Creditors as at
UnsecuredEnquete et Conseil Strategique Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$701KList of Creditors as at
UnsecuredScandinavian Tobacco Group Eersel BVdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$669KList of Creditors as at
UnsecuredPhilip Morris Products S.A.related party (Philip Morris group) — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$659KList of Creditors as at
UnsecuredSchweitzer Mauduit International Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$612KList of Creditors as at
UnsecuredPhilip Morris Services S.A.related party (Philip Morris group) — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$603KList of Creditors as at
UnsecuredHauni Maschinenbau GmbHdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$576KList of Creditors as at
Unsecured7-Eleven Canada Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$492KList of Creditors as at
UnsecuredFPC Flexible Packaging Corporationdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$459KList of Creditors as at
UnsecuredHyndman Transport Limiteddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$442KList of Creditors as at
UnsecuredCanadian Plastics Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$386KList of Creditors as at
UnsecuredManagement Science Associates Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$360KList of Creditors as at
UnsecuredCanadian Bank Note Company Limited · in 3 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$352KList of Creditors as at
UnsecuredMac's Convenience Stores Inc · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$344KList of Creditors as at
UnsecuredMundet Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$284KList of Creditors as at
UnsecuredMaple Leaf Sports & Entertainment Ldebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$249KList of Creditors as at
UnsecuredDerko Lteedebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$236KList of Creditors as at
UnsecuredKiandra IT Pty Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$232KList of Creditors as at
Unsecured7251246 Canada Inc Contrax VMSdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$232KList of Creditors as at
UnsecuredFlexkon Fleksibil Konveyor Sistemleri Muhendislik Insaat Sanayi ve Ticaretdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$217KList of Creditors as at
UnsecuredCascades Containerboard Packaging, a division of Cascades Canada ULCdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$217KList of Creditors as at
UnsecuredBrand Momentum Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$211KList of Creditors as at
UnsecuredElement Fleet Management Inc. · in 5 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$211KList of Creditors as at
UnsecuredVan Nelle Canada Limiteddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$205KList of Creditors as at
UnsecuredTransport Ideal Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$196KList of Creditors as at
UnsecuredFederated Co-operatives Ltd · in 3 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$188KList of Creditors as at
UnsecuredCartus Relocation Canada Limiteddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$187KList of Creditors as at
UnsecuredAlliance One Tobacco Canada Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$186KList of Creditors as at
UnsecuredPricewaterhouseCoopers LLP · in 37 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$182KList of Creditors as at
UnsecuredPhilip Morris International Management SArelated party (Philip Morris group) — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$171KList of Creditors as at
UnsecuredAchievers Solutions Inc · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$168KList of Creditors as at
UnsecuredEntrepot Ideal Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$155KList of Creditors as at
UnsecuredP.S.S. Gereedschapmakerij B.V.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$155KList of Creditors as at
UnsecuredMinistere du Revenu du Quebec · in 23 casesdeemed trust/tax authority — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$153KList of Creditors as at
UnsecuredInnovia Films America, Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$140KList of Creditors as at
UnsecuredScandinavian Tobacco Group Lane Limiteddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$136KList of Creditors as at
UnsecuredHenkel Canada Corporation · in 5 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$133KList of Creditors as at
UnsecuredNewterm Logisticsdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$131KList of Creditors as at
UnsecuredMoore Canada Corporation · in 8 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$127KList of Creditors as at
UnsecuredPrecision ERP Incorporateddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$124KList of Creditors as at
UnsecuredFocke and Co Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$116KList of Creditors as at
UnsecuredAmcor Flexible LLCdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$114KList of Creditors as at
UnsecuredConstruction Couture & Tanguay 91244905 Quebec Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$113KList of Creditors as at
UnsecuredIpsos MORI UK Limiteddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$110KList of Creditors as at
UnsecuredCanadian Tobacco Manufacturers' Councildebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$93.4KList of Creditors as at
UnsecuredErnst and Young LLP · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$90.4KList of Creditors as at
UnsecuredIngenious Packaging Group ULCdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$88.8KList of Creditors as at
UnsecuredHerman Miller Canada dba Workplace Resourcedebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$87KList of Creditors as at
UnsecuredCouche-Tard Inc. · in 3 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$85.9KList of Creditors as at
UnsecuredXBO Marketing Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$80.2KList of Creditors as at
UnsecuredTetra Tech QI Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$79.9KList of Creditors as at
UnsecuredReceiver General of Canada · in 30 casesdistinct entry from Receiver General for Canada Taxation Data Centre listing on page 1 — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$79.1KList of Creditors as at
UnsecuredScale Innovation Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$75.3KList of Creditors as at
UnsecuredLivingston International Inc · in 9 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$71.1KList of Creditors as at
UnsecuredWestin Bristol Placedebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$70.5KList of Creditors as at
UnsecuredH B Fuller Canadadebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$67.6KList of Creditors as at
UnsecuredFreightmate Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$65.6KList of Creditors as at
UnsecuredKPMG LLP · in 51 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$64.4KList of Creditors as at
UnsecuredCrestview Strategy Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$62.6KList of Creditors as at
UnsecuredData Communications Management Corp · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$61.3KList of Creditors as at
UnsecuredADL Process Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$59.6KList of Creditors as at
UnsecuredBDI Canada Inc. · in 17 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$56.7KList of Creditors as at
UnsecuredThermo Energie Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$56.6KList of Creditors as at
UnsecuredMobinett Interactive Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$55.6KList of Creditors as at
UnsecuredBell Mobilite Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$55.4KList of Creditors as at
Unsecured3D Automazione SRLdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$55.3KList of Creditors as at
UnsecuredMuleSoft, LLCdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$55.1KList of Creditors as at
UnsecuredSensus Communication Solutions Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$54.5KList of Creditors as at
UnsecuredDavies Ward Phillips and Vineberg LLPdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$54KList of Creditors as at
UnsecuredHusky Oil Operations Limited / Husky Oil Marketing Companydebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$53.2KList of Creditors as at
UnsecuredAgencyOne Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$52.5KList of Creditors as at
UnsecuredLionbridge Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$52.5KList of Creditors as at
UnsecuredMMBC Recycling Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$52.2KList of Creditors as at
UnsecuredSpencer Stuart & Associates (Canada) Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$50KList of Creditors as at
UnsecuredPioneer Energy a division of Parkland Industries Ltd.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$50KList of Creditors as at
UnsecuredGowling WLG Canada LLPdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$49.2KList of Creditors as at
UnsecuredM.R.S. Company Limiteddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$48.7KList of Creditors as at
UnsecuredMac Baren Tobacco Company A/Sdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$48KList of Creditors as at
UnsecuredOleon Americas Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$46.9KList of Creditors as at
UnsecuredTSO Packaging Printers BVdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$46.4KList of Creditors as at
UnsecuredIBM Global Financing Canada Corpdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$46.1KList of Creditors as at
UnsecuredGabriel Miller Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$45.6KList of Creditors as at
UnsecuredMorneau Shepell · in 6 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$45.6KList of Creditors as at
UnsecuredStaples Canada Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$45.2KList of Creditors as at
UnsecuredAll Canadian Courier Corporationdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$44.9KList of Creditors as at
UnsecuredEssentra Filter Products Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$44KList of Creditors as at
UnsecuredTann-Paper Limiteddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$43.7KList of Creditors as at
UnsecuredCPCS Technologies Limiteddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$41.7KList of Creditors as at
UnsecuredMillennium Karaoke Ltd.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$40.7KList of Creditors as at
UnsecuredAmazon Web Services, Inc. · in 4 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$40.3KList of Creditors as at
UnsecuredD G Tech Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$40.3KList of Creditors as at
UnsecuredFocke and Co GmbH and Co.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$39.3KList of Creditors as at
UnsecuredM L S Entertainmentdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$36.3KList of Creditors as at
UnsecuredNavigator Limiteddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$35.8KList of Creditors as at
UnsecuredKJE Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$35.1KList of Creditors as at
UnsecuredEquifax Canada Inc. · in 6 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$35KList of Creditors as at
UnsecuredM Lemieux Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$34.7KList of Creditors as at
UnsecuredFranklin Empire Inc. · in 9 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$34.4KList of Creditors as at
UnsecuredGenisys Groupe Conseil Inc · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$33.6KList of Creditors as at
UnsecuredDominmarc Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$33.6KList of Creditors as at
UnsecuredWSP Canada Inc. · in 11 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$33KList of Creditors as at
UnsecuredMinister of Finance · in 71 casestax authority — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$32.5KList of Creditors as at
UnsecuredCelanese Sales US Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$31.7KList of Creditors as at
UnsecuredSchweitzer Project AGdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$31.2KList of Creditors as at
UnsecuredGroupe Perspective (Quebec) Inc · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$30.8KList of Creditors as at
UnsecuredBerkeley Payment Solutions Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$30.7KList of Creditors as at
UnsecuredMercer (Canada) Limited · in 7 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$30.4KList of Creditors as at
UnsecuredPhilip Morris Products S.A. Manufacturingrelated party (Philip Morris group) — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$29.8KList of Creditors as at
UnsecuredEmployees/Individualsaggregate employee/individual claims — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$29.8KList of Creditors as at
UnsecuredOdintext Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$29.5KList of Creditors as at
UnsecuredMcMaster Carr Supply Company · in 3 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$29KList of Creditors as at
UnsecuredGroupe A Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$28.8KList of Creditors as at
UnsecuredService Matrec Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$28.7KList of Creditors as at
UnsecuredCompagnie WestRock du Canada Inc. · in 3 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$28.4KList of Creditors as at
Unsecured2342076 Ontario Inc. o/a Apexx Globaldebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$28KList of Creditors as at
UnsecuredGrand and Toy Limiteddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$28KList of Creditors as at
UnsecuredCavalier Enterprises Ltd o/a Sheraton Cavalier Calgarydebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$27.8KList of Creditors as at
UnsecuredCore-Mark International, Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$27.8KList of Creditors as at
UnsecuredKantar Retail UK Ltd.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$27.5KList of Creditors as at
UnsecuredFonds de Solidarite FTQ · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$27.2KList of Creditors as at
UnsecuredTews of America Corp.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$26.1KList of Creditors as at
Unsecured9164 2033 Quebec Inc, Hotel Mortagnedebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$25.8KList of Creditors as at
UnsecuredDell Financial Services Canada Limited · in 13 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$25.7KList of Creditors as at
UnsecuredHauni Richmond Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$25KList of Creditors as at
UnsecuredWorkplace Safety & Insurance Board · in 49 casesregulatory — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$24.8KList of Creditors as at
UnsecuredTekni Plex Inc / Tri Seal Opco LLCdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$24.2KList of Creditors as at
UnsecuredExcelencia Soluciones Informaticas SAdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$24.1KList of Creditors as at
UnsecuredRandstad · in 12 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$24.1KList of Creditors as at
UnsecuredStrategies West Consulting Groupdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$23.7KList of Creditors as at
Unsecured3469051 Canada Inc. Axxys Constructiondebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$23.4KList of Creditors as at
UnsecuredPlomberie Stephane Belanger Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$23.3KList of Creditors as at
Unsecured2328048 Ontario Inc Focus Building Maintenance 4debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$23.2KList of Creditors as at
UnsecuredAmcor Tobacco Packaging Americas Richmonddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$23.1KList of Creditors as at
UnsecuredPiccolo Heath LLPdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$23.1KList of Creditors as at
UnsecuredGroupe Compass Quebec Lteedebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$22.9KList of Creditors as at
UnsecuredCain Lamarre S.E.N.C.R.L. · in 3 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$22.2KList of Creditors as at
UnsecuredAedifica Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$22.1KList of Creditors as at
UnsecuredAtelier d'Usinage Quali-Tech Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$21.2KList of Creditors as at
UnsecuredIron Mountain Canada Corporation · in 12 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$21.1KList of Creditors as at
UnsecuredLes Publications Conde Nast SAdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$20.4KList of Creditors as at
UnsecuredCitibank N.A. Canadian Branch Trade Servicesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$20.4KList of Creditors as at
UnsecuredGroupe V A T Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$20.3KList of Creditors as at
UnsecuredOptimum Talent Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$20.1KList of Creditors as at
UnsecuredDigital Edge Media Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$19.7KList of Creditors as at
UnsecuredImportations Guay Limiteddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$19.7KList of Creditors as at
UnsecuredSun Life Assurance Company of Canada · in 22 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$19.5KList of Creditors as at
UnsecuredLoomis Express · in 20 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$19KList of Creditors as at
UnsecuredPAC Team SAdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$18.9KList of Creditors as at
UnsecuredCSG Canadian Strategy Group Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$18.5KList of Creditors as at
UnsecuredMedcan Clinic / Medcan Health Management Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$18.3KList of Creditors as at
UnsecuredIpsos Limited Partnershipdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$18.3KList of Creditors as at
UnsecuredCascades CS Plus Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$18.3KList of Creditors as at
UnsecuredDunne Consulting Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$18.2KList of Creditors as at
UnsecuredVeratad Technologies LLCdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$18.2KList of Creditors as at
UnsecuredTroy Life and Fire Safety Ltd / Protection Incendie Troy Lteedebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$17.6KList of Creditors as at
UnsecuredGfK SE Division Marktforschungdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$17.5KList of Creditors as at
UnsecuredOptimum Actuaires & Conseillers Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$16.3KList of Creditors as at
UnsecuredPhilip Morris Latin America Services SRLrelated party (Philip Morris group) — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$16KList of Creditors as at
UnsecuredParker Pad and Printing Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$15.3KList of Creditors as at
UnsecuredPeinture Le Corbusier Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$15.2KList of Creditors as at
UnsecuredThe Westin Prince Torontodebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$15.1KList of Creditors as at
UnsecuredManel Contracting Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$14.8KList of Creditors as at
UnsecuredHodge and Associates, Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$14.8KList of Creditors as at
UnsecuredChubb Edwards · in 15 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$13.8KList of Creditors as at
UnsecuredMulti-Material Stewardship Western · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$13.6KList of Creditors as at
UnsecuredTyco Integrated Fire and Security Canada Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$13.2KList of Creditors as at
UnsecuredProvincial Environnement Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$13.1KList of Creditors as at
UnsecuredAIA Automation Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$13KList of Creditors as at
UnsecuredAramark Canada Ltd. · in 4 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$12.6KList of Creditors as at
UnsecuredComputer Supply Express Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$12.6KList of Creditors as at
UnsecuredVisuascan Inc. · in 3 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$12.4KList of Creditors as at
UnsecuredCision Canada Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$12.3KList of Creditors as at
UnsecuredPurolator Inc. · in 99 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$11.5KList of Creditors as at
UnsecuredToitures Quatre-Saisons Inc. · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$11.4KList of Creditors as at
UnsecuredDyversity Communications Inc. · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$11.3KList of Creditors as at
UnsecuredFesto Inc · in 4 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$11.2KList of Creditors as at
UnsecuredTransport TFI 6 S.E.C. Besner Div.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$11.2KList of Creditors as at
UnsecuredStonhard Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$11KList of Creditors as at
UnsecuredDell Canada Inc · in 8 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$10.6KList of Creditors as at
UnsecuredNational Public Relations · in 3 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$10.6KList of Creditors as at
UnsecuredMaheu & Maheu · in 19 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$10.3KList of Creditors as at
UnsecuredPro Soinsdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$10.2KList of Creditors as at
Unsecured1167353 Ontario Limited o/a Action Messengerdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$10.1KList of Creditors as at
UnsecuredViceroy Global Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$10KList of Creditors as at
UnsecuredColleen Paterson Research Associates Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$10KList of Creditors as at
UnsecuredQuik X Transportation Inc. · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$9.78KList of Creditors as at
UnsecuredDacaddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$9.74KList of Creditors as at
UnsecuredCover-All Computer Services Corp.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$9.71KList of Creditors as at
UnsecuredCloudware Connections Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$9.59KList of Creditors as at
UnsecuredDicon Display Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$9.51KList of Creditors as at
UnsecuredSykes Global Services Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$9.49KList of Creditors as at
UnsecuredPro Technique Quebec Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$9.36KList of Creditors as at
UnsecuredGarbuio Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$9.31KList of Creditors as at
UnsecuredSignode Canada a division of Signode Packagingdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$9.28KList of Creditors as at
Unsecured2306912 Ontario Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$9.27KList of Creditors as at
UnsecuredPrestige Labels and Packagingdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$9.26KList of Creditors as at
UnsecuredLes Chariots Elevateurs du Quebecdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$9.26KList of Creditors as at
UnsecuredMidtownPR Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$9.25KList of Creditors as at
UnsecuredEndo Networks Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$8.45KList of Creditors as at
UnsecuredE & E McLaughlin Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$8.34KList of Creditors as at
UnsecuredPMI Service Center Europe Sp. z o.o.related party (Philip Morris group) — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$8.15KList of Creditors as at
UnsecuredCutler DC Projects Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$8.1KList of Creditors as at
UnsecuredEaton Industries (Canada) Company · in 4 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$8.1KList of Creditors as at
UnsecuredThree Point Turn Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$8KList of Creditors as at
UnsecuredCalAmp Wireless Networks Corporationdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$7.98KList of Creditors as at
UnsecuredNeoculus Technologies Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$7.91KList of Creditors as at
UnsecuredSolution Sane Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$7.79KList of Creditors as at
UnsecuredImpact XM, Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$7.72KList of Creditors as at
UnsecuredGranny's Market Limiteddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$7.48KList of Creditors as at
UnsecuredCommunication LGP Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$7.47KList of Creditors as at
UnsecuredMulti-Plastics · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$7.43KList of Creditors as at
UnsecuredCanac Marquis Grenier Lteedebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6.95KList of Creditors as at
Unsecured708622 Alberta Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6.91KList of Creditors as at
UnsecuredAmbius Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6.91KList of Creditors as at
UnsecuredCarlton Group Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6.73KList of Creditors as at
UnsecuredMore4Floors Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6.68KList of Creditors as at
UnsecuredCrown Property Management Inc. · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6.57KList of Creditors as at
UnsecuredEglinton Event Venue Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6.57KList of Creditors as at
UnsecuredInovia Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6.48KList of Creditors as at
UnsecuredSyndicat International Boulangerie Confiserie et Tabacdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6.44KList of Creditors as at
UnsecuredSHI Canada ULC · in 3 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6.36KList of Creditors as at
UnsecuredFI Tech Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6.32KList of Creditors as at
UnsecuredStandards Council of Canada · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6.3KList of Creditors as at
UnsecuredMedisys Corporate Health LPdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6.12KList of Creditors as at
UnsecuredNova Express Millennium Inc / Novex Delivery Solutionsdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6.08KList of Creditors as at
UnsecuredInformatica Holdco Inc / Informatica LLCdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6.06KList of Creditors as at
UnsecuredLes Metaux Presses Quebec Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6.02KList of Creditors as at
UnsecuredCarlson Wagonlit Traveldebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6KList of Creditors as at
UnsecuredSelect Public Relations Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$6KList of Creditors as at
UnsecuredLocation d'Outils Simplex S E Cdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$5.95KList of Creditors as at
UnsecuredIdeaOne Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$5.94KList of Creditors as at
UnsecuredDistribution Industrielle GC Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$5.89KList of Creditors as at
UnsecuredConval Quebec · in 3 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$5.78KList of Creditors as at
UnsecuredGoodys Stores Inc / Goodys Convenience Storedebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$5.69KList of Creditors as at
UnsecuredJump Plus Stores ULCdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$5.55KList of Creditors as at
UnsecuredDomo Kendels / Domodebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$5.32KList of Creditors as at
UnsecuredPomerleau Maitre Traiteurdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$5.3KList of Creditors as at
UnsecuredThe D&B Companies of Canadadebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$5.22KList of Creditors as at
UnsecuredGovernor's Varietydebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$5.08KList of Creditors as at
UnsecuredEntretien Menager Lyna Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$5.01KList of Creditors as at
UnsecuredU-Pak Disposals 1989 Limiteddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$4.88KList of Creditors as at
UnsecuredMagasin Latulippe Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$4.87KList of Creditors as at
UnsecuredCascades Groupe Produits Spe a division of Cascades Canada ULCdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$4.79KList of Creditors as at
UnsecuredCompufreight Services Limiteddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$4.7KList of Creditors as at
UnsecuredWallace and Carey Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$4.61KList of Creditors as at
UnsecuredPagui Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$4.61KList of Creditors as at
Unsecured2360149 Ontario Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$4.46KList of Creditors as at
UnsecuredSign A Rama 1482272 Ontario Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$4.18KList of Creditors as at
UnsecuredUpstream Strategy Group Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$4.17KList of Creditors as at
UnsecuredMarkem Imaje Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$4.08KList of Creditors as at
UnsecuredZB Hospitality Group Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$4.05KList of Creditors as at
UnsecuredControlTechdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$4.04KList of Creditors as at
UnsecuredGemitech Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$4.01KList of Creditors as at
UnsecuredDay Communications Group Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.8KList of Creditors as at
UnsecuredElectronic Systems Software Solutions Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.78KList of Creditors as at
UnsecuredPro Automation Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.78KList of Creditors as at
Unsecured9303 6705 Quebec Inc / Entreprise VMNLP Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.76KList of Creditors as at
UnsecuredEquipement Benoit Rivarddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.74KList of Creditors as at
UnsecuredITW Laminationsdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.7KList of Creditors as at
UnsecuredShining Star Servicesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.67KList of Creditors as at
UnsecuredThe Menu Inc · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.66KList of Creditors as at
UnsecuredJoseph Flowersdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.63KList of Creditors as at
UnsecuredDouglas Crossing Duty Free Inc o/a Peace Arch Duty Freedebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.62KList of Creditors as at
UnsecuredCaisses et Palettes Certifiees du Quebec Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.61KList of Creditors as at
UnsecuredZhangzhou Aucopo Energy Technology Co Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.55KList of Creditors as at
UnsecuredADT Security Services Canada Inc. · in 22 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.53KList of Creditors as at
UnsecuredApplied Industrial Technologies Canada, ULCdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.46KList of Creditors as at
UnsecuredMax Schlatterer GmbH and Co KGdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.43KList of Creditors as at
UnsecuredGrassroots Online Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.39KList of Creditors as at
UnsecuredAtlas Copco Compressors Canada · in 11 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.26KList of Creditors as at
UnsecuredHB Fuller Colombia S.A.Sdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.25KList of Creditors as at
UnsecuredSonepar Canada Inc o/a Lumendebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.24KList of Creditors as at
UnsecuredHotel PUR Quebec LPdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$3.18KList of Creditors as at
UnsecuredControles Laurentide Ltee · in 4 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.97KList of Creditors as at
UnsecuredMcCarthy Tetrault LLP · in 19 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.86KList of Creditors as at
UnsecuredAutomatisation J R T Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.76KList of Creditors as at
UnsecuredTransport Guilbault Inc. · in 4 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.75KList of Creditors as at
UnsecuredGIMA TT S.p.Adebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.7KList of Creditors as at
UnsecuredPolar Promotion and Sportsweardebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.66KList of Creditors as at
UnsecuredSomerville Merchandising Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.65KList of Creditors as at
UnsecuredOrkin Canada · in 33 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.57KList of Creditors as at
UnsecuredAbbotsford Duty Free Shop Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.54KList of Creditors as at
UnsecuredNeopost Canada Ltd · in 5 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.52KList of Creditors as at
UnsecuredArt Graphique Quebecdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.49KList of Creditors as at
UnsecuredStaples Promotional Products Canada Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.49KList of Creditors as at
UnsecuredSri Ayyappan Ltd. Milton Shelldebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.46KList of Creditors as at
UnsecuredLe Groupe Qualisodebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.46KList of Creditors as at
UnsecuredLee Serulces Electro-Techno Lnc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.42KList of Creditors as at
UnsecuredCIR Commercial Reality Inc o/a Colliers International Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.35KList of Creditors as at
UnsecuredMecart Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.33KList of Creditors as at
UnsecuredAscenseurs Maxi Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.26KList of Creditors as at
UnsecuredAcier Picard Inc · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.26KList of Creditors as at
UnsecuredEmond Convoyeur Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.14KList of Creditors as at
UnsecuredFernand Dufresne Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.11KList of Creditors as at
UnsecuredBell Canada · in 298 casestwo Bell Canada entries listed with different addresses/amounts — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.05KList of Creditors as at
UnsecuredQuebec Linge · in 8 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$2.02KList of Creditors as at
UnsecuredExa Systems Inc. · in 3 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.94KList of Creditors as at
UnsecuredBaumer HHS Corp.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.93KList of Creditors as at
UnsecuredRGN Management Limited Partnership · in 3 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.93KList of Creditors as at
UnsecuredG&K Services Canadadebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.91KList of Creditors as at
UnsecuredTarget Parkdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.9KList of Creditors as at
UnsecuredOwl Timeclock Inc. / Les Horloges Hiboux Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.9KList of Creditors as at
UnsecuredEquipements Superieurs Inc. Loutec Industrieldebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.87KList of Creditors as at
Unsecured2380450 Ontario Limited Delimark Cafedebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.85KList of Creditors as at
UnsecuredSecuro-Vision Inc. · in 4 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.78KList of Creditors as at
UnsecuredWaste Management of Canada · in 4 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.78KList of Creditors as at
UnsecuredJ L M Usinage de Precision Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.75KList of Creditors as at
UnsecuredThe Real Estate Consulting Group of Canada Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.73KList of Creditors as at
UnsecuredCPtech Division de Atelier d'Usinage de la Capitale Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.7KList of Creditors as at
UnsecuredComas SpAdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.69KList of Creditors as at
UnsecuredTawi Canada Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.68KList of Creditors as at
UnsecuredShe-Can Investments Limited Crossroads Orangestoredebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.63KList of Creditors as at
UnsecuredCanada Post Corpdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.62KList of Creditors as at
UnsecuredUline Canada Corporation · in 71 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.61KList of Creditors as at
UnsecuredGroupe DGE International Inc. · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.6KList of Creditors as at
UnsecuredBDI (Bell Mobility Inc)debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.57KList of Creditors as at
UnsecuredArt of Fooddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.56KList of Creditors as at
UnsecuredComplete Officedebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.55KList of Creditors as at
UnsecuredBrad Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.55KList of Creditors as at
UnsecuredMundet Tennessee Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.53KList of Creditors as at
UnsecuredDomino Printing Solutions Inc · in 3 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.52KList of Creditors as at
UnsecuredGaudreau Environnement Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.48KList of Creditors as at
UnsecuredGestock Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.44KList of Creditors as at
UnsecuredTotal Power Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.32KList of Creditors as at
UnsecuredDHL Express (Canada) Ltd · in 33 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.31KList of Creditors as at
UnsecuredMedial Conseil Sante Securite Inc.debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.29KList of Creditors as at
UnsecuredBlue Infinity (Switzerland) SAdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.28KList of Creditors as at
UnsecuredAV-Tech Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.26KList of Creditors as at
UnsecuredJAS Filtration Inc · in 3 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.22KList of Creditors as at
UnsecuredThe Essential Butler Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.21KList of Creditors as at
UnsecuredGoodmans LLP · in 10 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.2KList of Creditors as at
UnsecuredGenumark Promotionaldebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.2KList of Creditors as at
UnsecuredStageVision Rentals Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.19KList of Creditors as at
UnsecuredBell Canada · in 298 casessecond Bell Canada entry with distinct address/amount — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.17KList of Creditors as at
UnsecuredLM Manutentions Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.17KList of Creditors as at
UnsecuredMarden Edwards Limiteddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.16KList of Creditors as at
UnsecuredMacpek Inc · in 2 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.13KList of Creditors as at
UnsecuredXerox Canada Ltd. · in 72 casesdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.12KList of Creditors as at
UnsecuredUniversities Canadadebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.11KList of Creditors as at
UnsecuredLe Groupe ACCISSTdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.09KList of Creditors as at
UnsecuredRosedale Livery Ltddebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.09KList of Creditors as at
UnsecuredMartel Automation Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.08KList of Creditors as at
UnsecuredPetroles Cadeko Incdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.08KList of Creditors as at
UnsecuredWestburne Quebecdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.07KList of Creditors as at
UnsecuredPhilpott Lee Holdings Ltd Hilltop Kwikwaydebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.07KList of Creditors as at
Unsecured9348 1356 Quebec Inc Provi Soir Rosemeredebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1.01KList of Creditors as at
UnsecuredOGUS Netze und Wirkwaren GmbH and Co. KGdebtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019$1KList of Creditors as at
UnsecuredPlaintiffs in the pending litigationamount stated as TBD (to be determined) in list — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019—List of Creditors as at
UnsecuredBeneficiaries of the registered pension plansamount stated as TBD (to be determined) in list — debtor: Rothmans, Benson & Hedges Inc. · as of 21 Mar 2019—List of Creditors as at

“not stated” means the record names the claim without a figure; “—” means not in the extracted record.

Fees and ratesAs stated in the filings

1 engagement · 1 firm — Strosberg Wingfield Sasso LLP, CCAA Proceedings, $858,438.75 in feesMotion Record for Fee Approval of Counsel for the Tobacco Producers' Fee · 13 Jan 2025

FirmPeriodHoursFeesRatesSource
Strosberg Wingfield Sasso LLPCounselCCAA Proceedings1,761.4$858,438.75$5003 peopleMotion Record for Fee Approval of Counsel for the Tobacco Producers' Fee · 13 Jan 2025
3 people — Strosberg Wingfield Sasso LLP, CCAA Proceedings
NameTitleHoursRateFees
DLR—120.2$500$60,100.00
HTS—463.7$500$231,850.00
WVS—1,103.6$500$551,800.00
Articling students—1.5$125$187.50
Associates—72.4$187.50 – $225$14,501.25
TOTAL—1,761.4—$858,438.75

Top rate $500 · 3rd percentile of counsel rates, 2025 · of 80

Estate financialsReported figures — never derived
Total assets at filing$2.3B
Total liabilities at filing$338M

As at 31 Dec 2018 · per book value per 2018 (unaudited) Financial Statements of RBH; liabilities figure is stated as being 'prior to the release of the Quebec Appellate Decision' and expressly excludes the $257 million deposit obligation, RBH's contingent liability for the remainder of the $13.529 billion Global Damages Award, contingent liability from Other Pending Litigation, and realization costs (severance, contract breach damages) · entity-level (Rothmans, Benson & Hedges Inc. only; excludes subsidiary Rothmans Inc., which has total assets of $1) — Document states at para 176/p.73: 'RBH does not have any secured debt.' Realizable value of assets is stated to be unlikely to exceed and likely less than the $2.3 billion book value given industry conditions and CCAA filings of co-defendants JTIM and ITCAN.

Documents
361 filings
DateDocumentFile
Motion Record of the Claims Administrator, returnable September 9, 2026PDF
Aide Memoire of the Quebec Class Action Plaintiffs, dated September 8, 2026
  • Counsel Fishman Flanz Meland Paquin LLP
PDF
Factum of Epiq Class Action Services Canada Inc., dated September 7, 2026
  • Counsel Goodmans LLP
PDF
Supplemental Report to the Third Report of the CCAA Plan Administrator, dated September 7, 2026PDF
Aide Memoire of the Attorney General of Quebec, dated September 4, 2026
  • Counsel McMILLAN LLP
PDF
Joint Factum of the Monitors and CCAA Plan Administrators, dated September 4, 2026PDF
Motion Record (Amended and Restated Claims Administrator Order)PDF
Third Report of the CCAA Plan Administrator
  • Report date 28 August 2026
  • Report no Third Report
PDF
Directions Fee ApprovalsPDF
CCAA Plan Amendment Order #3
  • Presiding officer Justice Kimmel
PDF
Blackline - Draft CCAA Plan Amendment Order #3PDF
Draft CCAA Plan Amendment Order #3PDF
Endorsement Scheduling September 9, 2026 Hearing- Ontario
  • Presiding officer Justice Kimmel
PDF
Endorsement Scheduling September 9, 2026 Hearing- QuebecPDF
Common Service List
  • Counsel Fogler Rubinoff LLP
PDF
Joint Factum of the Monitors and CCAA Plan Administrators
  • Counsel Blake, Cassels & Graydon LLP
PDF
Motion Record CCAA Plan Amendment Order #3 (Article 9)PDF
Thirty-Second Report of Ernst & Young IncPDF
Clarification Order (Claim form) Ontario Superior Court of Justice
  • Presiding officer Justice Kimmel
PDF
Clarification Order (Claim form) Quebec Superior Court
  • Presiding officer Justice Catherine Piché
PDF
Motion Record Clarification Order (Claim Form)PDF
Second Report of the CCAA Plan AdministratorPDF
Direction re Fee Approval
  • Presiding officer Justice Jessica Kimmel
PDF
Motion Record of The Ontario Flue-Cured Tobacco Growers’ Marketing Board
  • Counsel Strosberg Wingfield Sasso LLP
PDF
Direction Approval of Fees of Monitors and their Counsel
  • Presiding officer Justice Geoffrey B. Morawetz
PDF
Directions regarding Emphysema Diagnosis Order
  • Presiding officer Justice Morawetz
PDF
Motion Record re Emphysema DiagnosisPDF
Extension of the Official Confirmations Order
  • Order date 20 February 2026
  • Presiding officer Justice Morawetz
PDF
Jugement
  • Presiding officer Justice Catherine Piché
PDF
Motif Jugement
  • Presiding officer Justice Catherine Piché
PDF
Joint Hearing ProtocolPDF
QCAP Book of AuthoritiesPDF
QCAP Written SubmissionsPDF
Submissions of Santé QuébecPDF
Application Extension of the Official Confirmations OrderPDF
Direction re Pending Litigation Dismissal OrdersPDF
Direction Monitors' and Counsel's fees
  • Presiding officer Justice Geoffrey B. Morawetz
PDF
Pending Litigation Dismissal Order
  • Counsel Cassels Brock & Blackwell LLP
  • Presiding officer Justice Morawetz
PDF
Qcc reserve Protocol Order
  • Counsel Cassels Brock & Blackwell LLP
  • Presiding officer Justice Morawetz
PDF
Joint Factum of the Monitors, CCAA Administrators
  • Counsel Blake, Cassels & Graydon LLP
PDF
Motion Record of the Monitor and CCAA Plan Administrator of RBHPDF
Thirty-First Report of Ernst & Young IncPDF
First Report of the CCAA Plan AdministratorPDF
Ontario Superior Court of Justice - Court to Court Communication Protocol
  • Presiding officer Justice Catherine Piché
PDF
Quebec Superior Court - Court to Court Communication Protocol
  • Presiding officer Justice Catherine Piché
PDF
Certificate of Plan ImplementationPDF
CCAA Plan Amendment Order #2PDF
Claims Administrator OrderPDF
Collateral Agent OrderPDF
Direction Re Fee Approval with Honourable Warren Winkler
  • Presiding officer Justice Geoffrey B. Morawetz
PDF
Direction Re Fee Approval with Schedule APDF
Endorsement and Order
  • Counsel Cassels Brock & Blackwell LLP
  • Presiding officer Justice Morawetz
PDF
Fourth Amended and Restated Plan of ArrangementPDF
Plan Administration Reserve Trust OrderPDF
Consortium SubmissionsPDF
Factum of Epiq Class Action Services Canada Inc
  • Counsel Goodmans LLP
PDF
Fee Approval OrderPDF
Joint Factum of the Monitors and Plan Administrators
  • Counsel JTIM Monitor CASSELS BROCK & BLACKWELL LLP
PDF
Quebec Class Counsel Fee Approval Order
  • Presiding officer Justice Morawetz
PDF
Motion Record RBH Monitor and the RBH CCAA Plan AdministratorPDF
Thirtieth Report of the Monitor Part 1PDF
Thirtieth Report of the Monitor Part 2PDF
Motion Record of the Claims AdministratorPDF
Motion Record re Collateral Agent OrderPDF
Twenty-Ninth Report of the MonitorPDF
Banking Arrangements Order, dated August 15, 2025
  • Presiding officer Justice Morawetz
PDF
Endorsement of Morawetz, J., dated August 15, 2025
  • Presiding officer Justice Morawetz
PDF
Signing Authorization Order, dated August 15, 2025
  • Presiding officer Justice Morawetz
PDF
Joint Factum of the CCAA Plan Administrators
  • Counsel Cassels Brock & Blackwell LLP
PDF
Factum of QCAP
  • Counsel Fishman Flanz Meland Paquin LLP
PDF
Motion Record re Banking Arrangements OrderPDF
Twenty-Eighth Report of the MonitorPDF
Motion Record of the QCAPPDF
Order on Cash Security DepositPDF
Official Confirmations Order
  • Presiding officer Justice Catherine Piché
PDF
Order re Coming in Aid
  • Presiding officer Justice Catherine Piché
PDF
Direction on Court Appointed Mediator's ongoing servicesPDF
Direction on Fee ApprovalPDF
Quebec Cash Security Deposit OrderPDF
Joint Factum of the Imperial and RBH Monitors
  • Counsel Cassels Brock & Blackwell LLP
PDF
Joint Motion Record of the Imperial and RBH Monitors
  • Counsel Cassels Brock & Blackwell LLP
PDF
Twenty-Seventh Report of the MonitorPDF
Designation Order
  • Presiding officer Justice Geoffrey B. Morawetz
PDF
Ontario’s Aide MemoirePDF
Order Granting Injunctive ReliefPDF
Supplemental Motion Record for PCC Representative CounselPDF
QCAP FactumPDF
Book of Authorities PCC RepresentativePDF
Factum PCC RepresentativePDF
Motion Record PCC RepresentativePDF
CCAA Plan Administrator Appointment OrderPDF
Sanction Motion EndorsementPDF
Sanction Order
  • Order date 6 March 2025
  • Stay extended to the Effective Time
PDF
Letter from André Lespérance to Chief Justice MorawetzPDF
CCAA Plan Amendment Order
  • Counsel Cassels Brock & Blackwell LLP
  • Presiding officer Justice Morawetz
PDF
Affidavit of Milena Trentadue sworn February 28, 2025PDF
Notice of Objection of the Heart and Stroke Foundation of CanadaPDF
Factum of the Honorable André PrévostPDF
Motion Record of the Monitor, returnable March 3, 2025 Part 1PDF
Motion Record of the Monitor, returnable March 3, 2025 Part 2PDF
Third Amended & Restated Plan of ArrangementPDF
Twenty-Sixth Report of the Monitor Part 1PDF
Twenty-Sixth Report of the Monitor Part 2PDF
Compendium for the Quebec Class Counsel'sPDF
Affidavit of Michael J. Peerless Sworn February 5, 2025PDF
Youtube Links to HearingPDF
Appointment of Amicus Curiae OrderPDF
Compendium of RBHPDF
Joint Reply Factum of Monitors
  • Counsel Davies Ward Phillips & Vineberg LLP
PDF
Supplementary Joint Book of Authorities - Imperial and RBH Vol 1 of 2PDF
Agenda Saction Hearing
  • Counsel Alberta Paliare Roland Rosenberg Rothstein LLP
  • Presiding officer Justice Winkler
PDF
Book of Authorities - QCAPPDF
Factum – Consortium of Provinces and TerritoriesPDF
Reply Affidavit of Bruce W. Johnston sworn January 27, 2025PDF
Reply Affidavit of Philippe H. Trudel, sworn January 27, 2025PDF
Reply Factum - QCAPPDF
Responding Factum - Counsel for the Tobacco Producers
  • Counsel Strosberg Wingfield Sasso LLP
PDF
Second Amended & Restated Plan of ArrangementPDF
Twenty-Fifth Report of the Monitor Part 1PDF
Twenty-Fifth Report of the Monitor Part 2PDF
Abbreviated Book of Authorities of the Heart and Stroke Foundation of CanadaPDF
Book of Authorities (Methodology and Analysis Documents) of PCC Part 1PDF
Book of Authorities (Methodology and Analysis Documents) of PCC Part 2PDF
Book of Authorities of PCC Part 1PDF
Book of Authorities of PCC Part 2PDF
Factum of PCC Representative CounselPDF
Factum of Rothmans, Benson & Hedges Inc. (Objection to Plan Sanction) dated January 24, 2025
  • Counsel McCarthy Tétrault LLP
PDF
Responding Factum of the Attorney General of Quebec (Fee Approval Motion of Quebec Class Counsel) dated January 24, 2025PDF
Responding Factum of the Heart and Stroke Foundation of Canada
  • Counsel McCarthy Tétrault LLP
PDF
Affidavit of Philippe H. Trudel sworn on January 22, 2025PDF
Factum Fee Approval Motion -Counsel for Tobacco Producers
  • Counsel Strosberg Wingfield Sasso LLP
PDF
Factum of Quebec Class Counsel
  • Counsel Fishman Flanz Meland Paquin LLP
PDF
Factum of Rothmans, Benson & Hedges IncPDF
Joint Book of Authorities of the MonitorsPDF
Twenty-Fourth Report of the MonitorPDF
Responding Motion Record (Volume 1 of 2) of the Canadian Cancer SocietyPDF
Responding Motion Record (Volume 2 of 2) of the Canadian Cancer SocietyPDF
Responding Motion Record of Rothmans, Benson & Hedges IncPDF
Responding Motion Record of the Heart and Stroke Foundation of Canada
  • Counsel Tyr LLP
PDF
Motion Record Sanction Order and CCAA Plan Administration Appointment OrderPDF
Motion Record Stay ExtensionPDF
Twenty-Third Report of the MonitorPDF
Motion Record for Fee Approval of Counsel for the Tobacco Producers' Fee
  • Fee schedule Engagements: Form: time_summary · Rows: HTS; WVS; DLR; Fees: 14501.25 · Hours: 72.4 · Quote: Associates | 72.4 | 187.50 to 225 | 14,501.25 · Rate max: 225 · Rate min: 187.5 · Row kind: bucket · Rate kind: range · Name as stated: Associates; Fees: 187.5 · Rate: 125 · Hours: 1.5 · Quote: Articling students | 1.5 | 125 | 187.50 · Row kind: bucket · Rate kind: standard · Name as stated: Articling students; Fees: 858438.75 · Hours: 1761.4 · Quote: TOTAL | 1,761.4 | | $858,438.75 · Row kind: subtotal · Rate kind: standard · Name as stated: TOTAL · Money: Fees: $858K · Quote: $858,438.75 · Approximate: false · Period: Kind: cumulative · Label: CCAA Proceedings · Quote: Value of SS Work in CCAA Proceedings by Timekeeper · Approval: State: unstated · Averages: · Currency: · Invoices: · Firm text: Strosberg Wingfield Sasso LLP · Firm quote: STROSBERG WINGFIELD SASSO LLP · Hours total: Quote: 1,761.4 · Value: 1761.4 · Context quote: Over a period of about 10 years from February 2009 until March 2019 when these CCAA Proceedings were commenced, the members of SS prosecuted the Tobacco Producers' Actions, successfully defeating multiple motions
PDF
Motion for Approval of the Quebec Class Counsel FeePDF
Omnibus Notice for Sanction HearingPDF
Sanction Hearing Objection NoticePDF
Sanction Hearing Option Notice for Putative Miscellaneous ClaimantPDF
Insurance Settlement and Bar Order dated December 23, 2024
  • Counsel McCarthy Tetrault LLP
PDF
Insurnace Settlement and Bar Order Endorsement, dated December 23, 2024PDF
QCAP Notice Protocol Order
  • Presiding officer Justice Morawetz
PDF
QCAP Notice Protocol Order EndorsementPDF
Sanction Protocol Order
  • Presiding officer Justice Morawetz
PDF
Redline Draft OrderPDF
Supplement to Twenty-Second Report of the MonitorPDF
Factum of the QCAP
  • Counsel Fishman Flanz Meland Paquin LLP
PDF
Motion Record, returnable December 23, 2024 Part 1PDF
Motion Record, returnable December 23, 2024 Part 2PDF
Motion Record, returnable December 23, 2024 Part 3PDF
QCAP Motion RecordPDF
Twenty-Second Report of the MonitorPDF
Order Granting Interlocutory Injunctive Relief
  • Presiding officer Justice Morawetz
PDF
Order Granting Interlocutory Injunctive Relief -PCCPDF
Book of Authorities, dated December 9, 2024PDF
Endorsement PCC
  • Presiding officer Justice Geoffrey B. Morawetz
PDF
Endorsement QCC
  • Presiding officer Justice Geoffrey B. Morawetz
PDF
Factum of the Quebec Class Action Plaintiffs, dated December 9, 2024PDF
Factum, dated December 9, 2024
  • Counsel Actis Law Group
PDF
Letter to Chief Justice Morawetz
  • Presiding officer Justice Morawetz
PDF
Motion Record, returnable December 9, 2024PDF
021 Twenty-First Report of the Monitor (Part 1)PDF
021 Twenty-First Report of the Monitor (Part 2)PDF
Revised Plan of Arrangement RBHPDF
Amending and Restating the Appointment of Representative Counsel Order
  • Presiding officer Justice McEwen
PDF
Litigation Timeline to Sanction HearingPDF
Amended OrderPDF
Amended Order (Blackline)PDF
RBH CCAA Plan Amendment Number 2PDF
Joint Notice of MotionPDF
Twentieth Report of the MonitorPDF
Supplementary EndorsementPDF
Claims Package
  • Claims bar date 5 December 2024
  • Order date 31 October 2024
PDF
Claims Procedure Order
  • Claims bar date 5 December 2024
  • Order date 31 October 2024
PDF
Creditor's ProxyPDF
Meeting Order
  • Claims bar date 5 December 2024
  • Order date 31 October 2024
PDF
Omnibus Notice for Non-individual ClaimantsPDF
Draft OrderPDF
Joint Reply Factum of the Mediator & Imperial & RBH Monitors
  • Counsel Davies Ward Phillips & Vineberg LLP
PDF
Supplemental Joint Book of AuthoritiesPDF
RBH Submissions Regarding Claims Procedure Order and Meeting Order
  • Counsel McCarthy Tétrault LLP
PDF
Joint Book of Authorities of the Court-Appointed Mediator & Monitors (Part 1 of 2)PDF
Joint Book of Authorities of the Court-Appointed Mediator & Monitors (Part 2 of 2)PDF
Joint Factum of the Court-Appointed Mediator & MonitorsPDF
Eighteen Report of the MonitorPDF
Nineteenth Report of the MonitorPDF
Seventeenth Report of the MonitorPDF
Motion Record of Monitor of RBHPDF
Plan of Arrangement RBHPDF
RBH CCAA Plan Amendment Number 1PDF
Sixteenth Report of the MonitorPDF
Motion Record, returnable October 1, 2024PDF
Stayed extended to September 30, 2024
  • Order date 26 March 2024
  • Stay extended to 30 September 2024
PDF
015 Fifteenth Report of the MonitorPDF
Motion Record returnable March 25, 2024PDF
Amending order Appointing a Consultant
  • Presiding officer Justice Morawetz
PDF
The purpose of this fourteenth report of the Monitor (the “Fourteenth Report”) is to provide information to this Court with respect to: i) the status of the CCAA Proceeding; ii) the actual receipts and disbursements of the Applicant from March 6, 2023 to September 3, 2023 (the “Reporting Period”); iii) the Applicant’s updated cash flow forecast for the period from September 4, 2023 to March 31, 2024; and iv) the Applicant’s request for an order that the stay of proceedings be extended up to and including March 29, 2024 (the “Extension Motion”)PDF
Affidavit of Philippe Trudel dated September 14, 2023PDF
Motion Record, returnable September 27, 2023PDF
Letter from Morawetz CJ to Counsel re Tobacco CCAA dated September 5, 2023PDF
Letter from QCAP to Morawetz CJ re Tobacco CCAA dated August 25, 2023PDF
Reasons for Decision of Justice McEwen
  • Presiding officer Justice McEwen
PDF
Chief Justice Morawetz will assumen cast managment of this CCAA
  • Presiding officer Justice Morawetz
PDF
Common Service List (Word Version)PDF
Reply Factum of the Proposed Future Tobacco Harm Stakeholders Group
  • Counsel Lecker & Associates
PDF
Joint Factum of the Monitors
  • Counsel Cassels Brock & Blackwell LLP
PDF
abbreviated joint book of authorities of the Monitors
  • Counsel Blackwell LLP
PDF
ABBREVIATED BOOK OF AUTHORITIES OF THE PROPOSED FUTURE TOBACCO HARM STAKEHOLDERS GROUP
  • Counsel Possession DAVIS POLK & WARDWELL LLP
PDF
Motion for Leave to Bring a Motion to Appoint Representative Counsel for FTH StakeholdersPDF
Endorsement of Justice McEwen, dated March 30, 2023
  • Counsel Paul Steep James Gage Natasha Rambaran McCarthy Tétrault LLP
  • Presiding officer Justice McEwen
PDF
Stay Extension Order to September 29, 2023
  • Order date 31 March 2023
  • Stay extended to 29 September 2023
PDF
Unofficial Transcript of Endorsement of Justice McEwen, dated March 30, 2023
  • Presiding officer Justice McEwen
PDF
Submissions of The Ontario Flue-Cured Tobacco Growers’ Marketing BoardPDF
The purpose of this thirteenth report of the Monitor (the “Thirteenth Report”) is to provide information to this Court with respect to: i) the status of the CCAA Proceeding; ii) the actual receipts and disbursements of the Applicant from September 5, 2022 to March 5, 2023 (the “Reporting Period”); iii) the Applicant’s updated cash flow forecast for the period from March 6, 2023 to October 1, 2023; and iv) the Applicant’s request for an order that the stay of proceedings be extended up to and including September 29, 2023 (the “Extension Motion”)PDF
Returnable March 28, 2023PDF
The purpose of this twelfth report of the Monitor (the “Twelfth Report”) is to provide information to this Court with respect to the motion of The Heart and Stroke Foundation of Canada (the “HSF”) for leave to bring a motion, for among other things: i)appointing Tyr LLP as representative counsel for “Future Tobacco Harm Stakeholders” who, after the granting of the Initial Orders in these proceedings, “will purchase or use tobacco products, or will be exposed to their use”; and ii)granting the proposed representative counsel “rights of participation” in the on-going Court-ordered MediationPDF
MOTION RECORD OF THE HEART AND STROKE FOUNDATION OF CANADA Returnable April 14, 2023
  • Counsel Paliare Roland Rosenberg Rothstein LLP
PDF
Endorsement - Unofficial typed version
  • Presiding officer Justice McEwen
PDF
Stay Extension Order to March 23, 2023
  • Counsel McCarthy Tétrault LLP
  • Order date 29 September 2022
  • Presiding officer Justice McEwen
  • Stay extended to 31 March 2023
PDF
QCAPs' Responding Motion Record (Motions for Stay Extension returnable September 28, 2022)PDF
The purpose of this eleventh report of the Monitor (the “Eleventh Report”) is to provide information to this Court with respect to: i) the status of the CCAA Proceeding; ii) the actual receipts and disbursements of the Applicant from February 28, 2022 to September 4, 2022 (the “Reporting Period”); iii) the Applicant’s updated cash flow forecast for the period from September 5, 2022 to April 2, 2023; and iv) the Applicant’s request for an order that the stay of proceedings be extended up to and including March 31, 2023PDF
Motion Record of the Applicant returnable September 28, 2022PDF
Motion Record - Heart and Stroke Foundation of Canada - Part 1 of 2PDF
Motion Record - Heart and Stroke Foundation of Canada - Part 2 of 2
  • Counsel Tyr LLP
PDF
Endorsement of McEwen J
  • Presiding officer Justice McEwen
PDF
New Excise Duty Security Order
  • Counsel TD Bank Tower McCarthy Tétrault LLP
  • Presiding officer Justice McEwen
PDF
The purpose of this tenth report of the Monitor (the “Tenth Report”) is to provide information to this Court with respect to: i) a management update for the Applicant; and ii) the motion authorizing the Applicant to post collateral, bonds and/or other security of up to $5 million (the “New Excise Duty Security”) as required by recent amendments to the Excise Act and permitting the New Excise Duty Security to be required, received and/or held by the relevant party notwithstanding any restrictions to the contrary in the Second Amended and Restated Initial OrderPDF
1. abridging and validating the time for service and filing of the Motion Record of the Applicant and the tenth report of Ernst & Young Inc. in its capacity as Monitor of the Applicant (the “Monitor”), to be filed (the “Tenth Report”); 2. authorizing the Applicant to post collateral, bonds and/or other security as required by the Excise Act Amendments (defined below) of up to $5 million (the “New Excise Duty Security”),and permitting the New Excise Duty Security to be required, received and/or held notwithstanding any restrictions to the contrary in the Initial Order (defined below); and 3. granting such other relief as this Honourable Court may allowPDF
The purpose of this ninth report of the Monitor (the “Ninth Report”) is to provide information to this Court with respect to: i) the status of the CCAA Proceeding; ii) the actual receipts and disbursements of the Applicant from September 6, 2021 to February 27, 2022 (the “Reporting Period”); iii) the Applicant’s updated cash flow forecast for the period from February 28, 2022 to October 2, 2022; and iv) the Applicant’s request for an order that the stay of proceedings be extended up to and including September 30, 2022PDF
Motion Record Stay Extension Order, returnable March 22, 2022PDF
Counsel Slip
  • Counsel Douglas Lennox David Klein Klein Lawyers LLP
PDF
Endorsement of Justice McEwen
  • Counsel McMILLAN LLP
  • Presiding officer Justice McEwen
PDF
Stay period to March 31, 2022
  • Counsel McCarthy Tétrault LLP
  • Order date 27 September 2021
  • Presiding officer Justice McEwen
  • Stay extended to 31 March 2022
PDF
The purpose of this eighth report of the Monitor (the “Eighth Report”) is to provide information to this Court with respect to: i) the status of the CCAA Proceeding; ii) the actual receipts and disbursements of the Applicant from March 8, 2021 to September 5, 2021; iii) the Applicant’s updated cash flow forecast for the period from September 6, 2021 to April 3, 2022; and iv) the Applicant’s request for an order that the stay of proceedings be extended up to and including March 31, 2022PDF
Motion Record Stay Extension returnable September 27, 2021PDF
Zoom Hearing ProtocolPDF
Amended Factum of the Moving Party, dated June 17, 2021
  • Counsel Strosberg Sasso Sutts LLP
PDF
Amended Motion Record of the Moving Party, dated June 17, 2021PDF
Endorsement and Unofficial Transcript of Endorsement of Justice McEwen, released April 6, 2021
  • Presiding officer Justice McEwen
PDF
Motion Record of the Applicant, returnable March 30, 2021PDF
Order re Stay Extension, dated March 30, 2021
  • Counsel McCarthy Tétrault LLP
  • Order date 30 March 2021
  • Presiding officer Justice McEwen
  • Stay extended to 30 September 2021
PDF
Submissions of the Ontario Flue-Cured Tobacco Growers' Marketing Board (opposition to the stay extension motion, returnable March 30, 2021)PDF
Factum of the Moving Party, the Ontario Flue-Cured Tobacco Growers' Marketing Board (Motion for Declarations)
  • Counsel Strosberg Sasso Sutts LLP
PDF
Motion Record of the Moving Party, the Ontario Flue-Cured Tobacco Growers' Marketing Board (Motion for Declarations)PDF
Seventh Report of the Monitor, dated March 19, 2021PDF
Motion Record of the Applicant, returnable September 29, 2020PDF
Order re Stay Extension, dated September 29, 2020
  • Counsel McCarthy Tétrault LLP
  • Order date 29 September 2020
  • Presiding officer Justice McEwen
  • Stay extended to 31 March 2021
PDF
Stay Extension
  • Order date 29 September 2020
PDF
The purpose of this sixth report of the Monitor (the “Sixth Report”) is to provide information to this Court with respect to: i) the status of the CCAA Proceeding; ii) the actual receipts and disbursements of the Applicant from February 3, 2020 to September 6, 2020; iii) the Applicant’s updated cash flow forecast for the period from September 7, 2020 to April 4, 2021; and iv) the Applicant’s request for an order that the stay of proceedings be extended up to and including March 31, 2021PDF
Protocol for Motion by Zoom Video ConferencePDF
Order Appointing a Consultant to the Court-Appointed MediatorPDF
(a) an order extending the Stay Period (as defined in the order of Justice Pattillo dated March 22, 2019, as amended and restated (the “Initial Order”)), up to and including September 30, 2020; and (b) such other relief as this Honourable Court may allow
  • Counsel McCarthy Tétrault LLP
  • Order date 20 February 2020
  • Presiding officer Justice Pattillo
  • Stay extended to 30 September 2020
PDF
Endorsement re Stay Extension OrderPDF
i) the status of the CCAA Proceeding; ii) the actual receipts and disbursements of the Applicant from September 16, 2019 to February 2, 2020; iii) the Applicant’s updated cash flow forecast for the period from February 3, 2020 to October 4, 2020; and iv) the Applicant’s request for an order that the stay of proceedings be extended up to and including September 30, 2020PDF
Reasons for Decision, releasedPDF
Appointment of Representative Counsel
  • Presiding officer Justice McEwen
PDF
Unofficial French translation of the order granted onPDF
a. Factum in connection with a joint motion for advice and directions regarding orders appointing representative counsel
  • Counsel Blake, Cassels & Graydon LLP
PDF
a. appointing The Law Practice of Wagner & Associates, Inc. ("Wagners") as representative counsel (the "Representative Counsel") for the TRW Claimants (as defined in the Representative Counsel Orders), which definition may be further amended following consultation among the Court-Appointed Mediator (as defined below), the Tobacco Monitors and Representative Counsel and as approved by further order of this Court; and b. authorizing the Representative Counsel to take all steps and to perform all acts necessary or desirable in representing the TRW Claimants, including without limitation by: i. participating in and negotiating on behalf of the TRW Claimants in the Mediation (as defined below); ii. working with the Court-Appointed Mediator and the Tobacco Monitors to develop a process for the identification of valid and provable TRW Claims (as defined below) and as appropriate, addressing such claims in the Mediation or the Tobacco CCM Proceedings (as defined below); iii. responding to inquiries from TRW Claimants in the Tobacco CCM Proceedings; v. performing such other actions as approved by the Court (the "Representative Counsel Mandate"); and c. Such further and other relief as counsel may advise and this Court may permitPDF
c. Affidavit of Ronald Podolny in connection with the hearing on on behalf of Rochon Genova LLPPDF
b. Book of Authorities in connection with a joint motion for advice and directions regarding orders appointing representative counsel
  • Counsel Blake, Cassels & Graydon LLP
PDF
i) the status of the CCAA Proceeding; and ii) the joint motion of the Tobacco Monitors for advice and directions regarding an order appointing The Law Practice of Wagner & Associates, Inc. ("Wagners") as Proposed Representative Counsel (as defined herein) in the Tobacco ProceedingsPDF
RBH Letter re response to C. Prophet LTPDF
Order Second Amended and Restated Initial Order
  • Order date 22 March 2019
  • Stay expiry 28 June 2019
PDF
Article Statistics Canada recalls dataPDF
Letter to counselPDF
Service ListPDF
Unofficial Transcript of Endorsement of McEwen, J
  • Presiding officer Justice McEwen
PDF
(a) an order extending the Stay Period (as defined in the order of Justice Pattillo dated March 22, 2019, as amended and restated (the “Initial Order”)), up to and including March 6, 2020; and (b) such other relief as this Honourable Court may allow
  • Counsel McCarthy Tétrault LLP
  • Order date 2 October 2019
  • Presiding officer Justice Pattillo
  • Stay extended to 6 March 2020
PDF
Stay Extension Order
  • Order date 2 October 2019
  • Presiding officer Justice McEwen
  • Stay extended to 12 March 2020
PDF
Letter - Re CCS ApplicationPDF
QCAPs Book of AuthoritiesPDF
QCAPs FactumPDF
RBH - Brief of AuthoritiesPDF
RBH - FactumPDF
Letter to L.Williams and L.RogersPDF
Brief of Authorities of the Canadian Cancer SocietyPDF
Factum of the Canadian Cancer SocietyPDF
QCAPs' Responding Motion RecordPDF
Responding Motion Record of the Canadian Cancer SocietyPDF
i) the status of the CCAA Proceeding; ii) the actual receipts and disbursements of the Applicant from June 10, 2019 to September 15, 2019; iii) the Applicant's updated cash flow forecast for the period from September 16, 2019 to March 8, 2020; and iv) the Applicant's request for an order that the stay of proceedings be extended up to and including March 6, 2020PDF
Court to Court Communications Order
  • Counsel Blake, Cassels & Graydon LLP
  • Presiding officer Justice McEwen
PDF
Appointing a Finacial Advisor Order
  • Presiding officer Justice McEwen
PDF
1. An order (the “SRAP/RCA Order”) substantially in the form of the draft Order included at Tab 3 of RBH’s Motion Record that, among other things: (a) Confirms that all rights, remedies and obligations of any Person under or in respect of the (i) the Rothmans, Benson & Hedges Inc. Supplementary Retirement Allowance Plan for Executives and Directors (as amended or amended and restated from time to time, the “SRAP”) and (ii) the Retirement Compensation Arrangement Trust Agreement made as of December 17, 1999 between RBH and Royal Trust Corporation of Canada (as amended or amended and restated from time to time, the “RCA”), arising directly or indirectly from any of the CCAA Events (as defined in the SRAP/RCA Order) were stayed and suspended as of the Effective Date and continue to be stayed and suspended, such that all rights, remedies and obligations of any Person under or in respect of the SRAP and RCA shall continue with effect as and from the Effective Date as if such CCAA Events had not occurred; (b) Orders that the Trustee and the Actuary (as such terms are defined in the RCA) shall have incurred no liability as a result of any action or inaction by them prior to the date of the SRAP/RCA Order in respect of the CCAA Events; and (c) Orders the Monitor and RBH to take certain steps to notify the Trustee, the Actuary and the Participants (as such terms are defined in the RCA) of the SRAP/RCA Order and that those steps shall constitute valid and effective service on such parties; and 2. Such further and other relief as this Honourable Court may allowPDF
Endorsement re Common Service Protocol
  • Presiding officer Justice McEwen
PDF
Endorsement, datePDF
Factum of the Quebec Class Action Plaintiffs, returnablePDF
Index 1. Notice of Motion 2. Affidavit of Peter Luongo sworn June 14, 2019 Exhibit "A" - Blackline of Initial Order to First Amended and Restated Initial Order Exhibit "B'' - Blackline of First Amended and Restated Initial Order to Second Amended and Restated Initial Order 3. Draft OrderPDF
Letter to Counsel re Stay Extension Motion, returnablePDF
Order re Continuation of Rothmans SRAP and RCA
  • Presiding officer Justice McEwen
PDF
Order re Stay Extension
  • Order date 26 June 2019
  • Presiding officer Justice McEwen
  • Stay extended to 4 October 2019
PDF
Responding Motion Record of the Quebec Class Action Plaintiffs, returnablePDF
Blackline of Draft Stay Extension Order to version included in Applicant's Motion MaterialsPDF
Draft Stay Extension Order
  • Order date 26 June 2019
  • Stay extended to 4 October 2019
PDF
Factum of the ApplicantPDF
a. Responding Memorandum of Argument of Alberta and Newfoundland and LabradorPDF
b. Responding Book of Authorities of Alberta and Newfoundland
  • Counsel Paliare Roland Rosenberg Rothstein LLP
PDF
Book of Authorities of the Canadian Cancer SocietyPDF
Common Service Protocol
  • Presiding officer Justice McEwen
PDF
Responding Motion Record of Canadian Cancer SocietyPDF
i) the status of the CCAA proceedings; ii) the actual receipts and disbursements of the Applicant from March 20, 2019 to June 9, 2019; iii) the Applicant’s updated cash flow forecast for the period from June 10, 2019 to December 22, 2019; iv) the Applicant’s request for an order that the stay of proceedings be extended up to and including December 16, 2019; v) RBH’s Supplementary Retirement Allowance Plan for Executives and Directors effective January 1, 1999 (as amended or amended and restated from time to time, the “SRAP”) and the Retirement Compensation Arrangement (“RCA”) Trust Agreement made as of December 17, 1999 between RBH and Royal Trust Corporation of Canada (as amended or amended and restated from time to time, the “RCA Trust Agreement”); and vi) the Applicant’s motion for an order among other things, confirming that the stay of proceedings established by the Second Amended and Restated Initial Order applies to the potential consequences under the SRAP and RCA flowing from RBH’s filing for CCAA protectionPDF
Clarification of Insurance Lift-Stay Order
  • Order date 31 May 2019
  • Presiding officer Justice McEwen
PDF
Letter to Service List Regarding Tobacco EstatesPDF
Professional Fees Disclosure OrderPDF
b. Letter sent on behalf of the Quebec Class Action Plaintiffs to Justice McEwen for the hearing onPDF
Protocol to facilitate communications between Justice McEwen and Mr. Winkler, in his capacity as the Court-appointed mediator
  • Presiding officer Justice McEwen
PDF
Reasons for DecisionPDF
Order to Amend Ontario ClaimPDF
Second Amended and Restated Initial Order
  • Order date 22 March 2019
  • Stay expiry 28 June 2019
PDF
a. Letter to the Honourable Mr. Justice McEwen on behalf of each of the Monitors regarding Continuation of Tobacco Comeback HearingPDF
Amended Reasons for Decision
  • Presiding officer Justice McEwen
PDF
Amended Reasons for Decision by Justice McEwen, Released
  • Order date 23 April 2019
  • Presiding officer Justice McEwen
  • Stay expiry 11 April 2019
PDF
Honourable Justice Riordan Motion to Approve SettlementsPDF
Letter to Honourable Justice McEwenPDF
Notice of Motion dated April 18, 2019 Affidavit of Tina Silverstein sworn April 18, 2019 Exhibit “1” - Kansa Settlement Order Exhibit “2” - QCAP Insurance Settlement Order Exhibit “3” - Affidavit sworn March 27, 2018 Exhibit “4” - Approval Motion Exhibit “5” - Email dated April 17, 2019PDF
Endorsement
  • Counsel Fishman Flanz Meland Paquin LLP
PDF
Letter to Honourable Justice RiordanPDF
Letter o Fishman Flanz Meland Paquin re Status of Class ActionPDF
Status of Outstanding Class Actions against the three CCAA ApplicantsPDF
Amended and Restated Initial Order
  • Order date 22 March 2019
  • Stay expiry 19 April 2019
PDF
Endorsement re: Amended and Restated Initial Order
  • Counsel McCarthy Tétrault LLP
PDF
Kansa Settlement Order
  • Counsel Chaitons LLP
  • Presiding officer Justice McEwen
PDF
Blackline Proposed Order to Version in Motion RecordPDF
Blackline to Proposed Initial OrderPDF
Blackline to Proposed Model OrderPDF
Proposed Amended and Restated Initial Order
  • Order date 22 March 2019
  • Stay expiry 19 April 2019
PDF
Brief of Authorities of RothmansPDF
Cases served by Quebec Class Action PlaintiffsPDF
Factum of RothmansPDF
Monitors Proposed Order of ProceedingsPDF
Record Statement of Position of Her Majesty the Queen In Right of Alberta and Newfoundland and LabradorPDF
i) the status of the CCAA proceedings; ii) the actual receipts and disbursements of the Applicant from March 20, 2019 to March 31, 2019 as well as the Applicant’s revised cash flow forecast for the period from April 1, 2019 to June 30, 2019; iii) the Applicant’s request for an order amending and restating the Initial Order for, among other things: a. the appointment of the Hon. Warren K. Winkler Q.C. as a Court Officer (as defined below); b. the granting of a Charge in respect of the Court Officer; c. extending the existing stays of proceedings under the Initial Order, in respect of the Pending Litigation or any Proceeding to any person named as a defendant or respondent in any of the Pending Litigation (such Persons, the “Other Defendants”); and d. providing for a notice procedure for subsequent motions in these CCAA proceedings; and iv) the Applicant’s request for an order that the stay of proceedings be extended up to and including June 28, 2019PDF
(a) an order extending the Stay Period (as defined in the order of Pattillo J. dated March 22, 2019 (the “Initial Order”)) up to and including June 28, 2019; (b) an order amending and restating the Initial Order in the form attached to the Applicant’s Motion Record as Tab 3; (c) such other relief as this Honourable Court may allow
  • Presiding officer Justice Pattillo
PDF
Book of Authorities of the OntarioPDF
Book of Authorities of the Quebec Class Action PlaintiffsPDF
Factum of OntarioPDF
Factum of the Quebec Class ActionPDF
Motion Record of Ontario
  • Counsel Crown Law Office
PDF
Exhibits to Affidavits Filed by the Quebec Class Action Planintiffs Part 1 of 3PDF
Exhibits to Affidavits Filed by the Quebec Class Action Planintiffs Part 2 of 3PDF
Exhibits to Affidavits Filed by the Quebec Class Action Planintiffs Part 3 of 3PDF
Moton Record of Quebec Class Action PlaintiffsPDF
Notice of Objection of ProvincesPDF
Notice to CreditorsPDF
Compendium of Blacklines to Initial Orders
  • Applicant Rothmans, Benson & Hedges Inc.
  • Appointee Ernst & Young Inc.
  • Appointee role Monitor
  • Commencement date 22 March 2019
  • + 3 more extracted facts
PDF
(i) abridging the time for and validating the service and filing of this Notice of Application and the Application Record so that this Application is properly returnable on the return date and dispensing with further service thereof; (ii) declaring that RBH is a company to which the CCAA applies and granting RBH the authority to file a plan of compromise or arrangement; (iii) authorizing RBH to pay certain expenses incurred prior to, on or after the date of the Initial Order and to continue on and after the date of the Initial Order to enter into Intercompany Transactions, including buying and selling goods from members of the PMI Group, in the ordinary course of business on terms consistent with existing arrangements or past practice or as otherwise approved by the Monitor (as defined below); (iv) authorizing RBH to post and to continue to have posted the Bonding Collateral and staying requests by government authorities for additional security; (v) staying the commencement or continuation of any Proceeding, including the Pending Litigation and any other Proceeding in relation to a Tobacco Claim, against or in respect of RBH or the Monitor, or affecting the Business or the Property or the funds deposited pursuant to the Deposit Posting Order, except with the written consent of RBH and the Monitor, or with leave of this Court; (vi) staying Proceedings in Canada that relate in any way to a Tobacco Claim or to RBH, the Business or the Property, against or in respect of any member of the PMI Group, except with the written consent of RBH and the Monitor, or with leave of this Court; (vii) authorizing RBH to serve and file an application for leave to appeal the Quebec Appellate Decision to the Supreme Court of Canada, but directing that neither RBH nor any other Person shall take any further step or proceeding in respect of such application without further order of the Court; (viii) appointing Ernst & Young Inc. (the “Proposed Monitor” and, if appointed, the “Monitor”) as officer of this Court to monitor the business and affairs of RBH; (ix) granting priority Charges as described in the proposed Initial Order; and (x) granting such further and other relief as this Court deems just
  • Financial position Assets $2.3B · Liabilities $338M · as at 31 Dec 2018 · per book value per 2018 (unaudited) Financial Statements of RBH; liabilities figure is stated as being 'prior to the release of the Quebec Appellate Decision' and expressly excludes the $257 million deposit obligation, RBH's contingent liability for the remainder of the $13.529 billion Global Damages Award, contingent liability from Other Pending Litigation, and realization costs (severance, contract breach damages) · entity-level (Rothmans, Benson & Hedges Inc. only; excludes subsidiary Rothmans Inc., which has total assets of $1) — Document states at para 176/p.73: 'RBH does not have any secured debt.' Realizable value of assets is stated to be unlikely to exceed and likely less than the $2.3 billion book value given industry conditions and CCAA filings of co-defendants JTIM and ITCAN.
  • Secured creditors
PDF
Book of Authorities of the ApplicantPDF
Endorsement of Justice Pattillo
  • Presiding officer Justice Pattillo
PDF
Factum of the ApplicantsPDF
Initial Order
  • Applicant Rothmans, Benson & Hedges Inc.
  • Appointee Ernst & Young Inc.
  • Appointee role Monitor
  • Commencement date 22 March 2019
  • + 7 more extracted facts
PDF
Unoffical Transcribed Endorsement of Justice Pattillo
  • Presiding officer Justice Pattillo
PDF
i) EYI’s qualification to act as Monitor; ii) an overview of the Applicant; iii) a summary of the Applicant’s financial position; iv) the Applicant’s decision to commence CCAA proceedings and seek a stay of proceedings, including in respect of all Pending Litigation against any member of the PMI Group; v) an overview of the Applicant’s thirty (30) day cash flow forecast (the “Cash Flow Forecast”); and vi) certain relevant matters in respect of the relief sought in the Proposed Initial OrderPDF
List of Creditors as at
  • Unsecured creditors $3.18K · Page: 7 · As of: 2019-03-21 · Basis: List of Creditors as reported · Debtor: Rothmans, Benson & Hedges Inc. · Creditor: Hotel PUR Quebec LP
PDF

Filing titles, dates, and extracted key facts are public.

CiteProceedings., “Rothmans, Benson & Hedges Inc” (CCAA), Ontario Superior Court of Justice · Commercial List. Retrieved 20 September 2026, https://proceedings.ca/case/rothmans-benson-hedges-inc

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Sources last checked · summary updated 7 August 2026 · Report a correction · Printed from proceedings.ca/case/rothmans-benson-hedges-inc

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.