Scotch & Soda filed a notice of intention to make a proposal under section 50.4 of the Bankruptcy and Insolvency Act on May 11, 2023, in the Ontario Superior Court of Justice under court file 31-2941767, and the proceeding remains active. A Statement of Affairs (Form 78) for Scotch & Soda Retail Canada Inc., as at July 6, 2023, puts total assets at $1,215,502.92 against total liabilities of $2,612,508.09, a stated deficiency of $1,397,005.17. All of the debt is unsecured: the Statement lists no secured or preferred creditors and no contingent or trust claims. The largest claim is $2,341,623.00 owing to affiliate Scotch & Soda Export B.V., followed by landlord claims including $188,892.64 to T.E.C. Leaseholds Limited and $33,247.44 to Cadillac Fairview Corporation.
The officer filed a report. The Companies ceased operations after losing rights to use their parent's intellectual property, liquidated retail inventory, sold remaining inventory to Traceman Industries, and terminated all employees; the Trustee retained one former employee to assist with collecting Wholesale's receivables.
Source: Trustee's Report to Creditors on Preliminary Administration dated July 26, 2023
Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 — Notice to creditors
Procedural Consolidation Order re Scotch & Soda Canada Inc. dated May 16, 2023 — Order (other)
Commencement filing that opened the proceeding in the Ontario Superior Court of Justice under file number 31-2941767, invoking section 50.4 of the BIA.
Source: Motion Record dated May 11, 2023
SS Canada Inc. - Certificate for the Notice of Intention - 31-2941764 — NOI certificate of filing
Debtor
Scotch & Soda
Proposal trustee
AlixPartners
Bench
| Judge | Court | On this docket | Cases on record |
|---|---|---|---|
| Justice Steele | Ontario Superior Court of Justice | 1 order, May 2023 | 220 cases on record |
Counsel of record
| Party | Counsel | First seen | Source |
|---|---|---|---|
| DebtorScotch & Soda | Cassels Brock & Blackwell LLP | 14 May 2023 | Factum · 14 May 2023 |
| Priority class | Creditor | Amount | Source |
|---|---|---|---|
| Unsecured | Scotch & Soda Export B.V.related party - affiliate of debtor — debtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $2.34M | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | T.E.C. Leaseholds Limited · in 2 casesdebtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $189K | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | Cadillac Fairview Corporationdebtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $33.2K | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | Simon Toronto Outlet (8004)debtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $14.7K | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | Bos Group Footwear B.V.debtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $11.5K | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | Le Carrefour Laval INCdebtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $7.39K | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | Freshcodebtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $6.97K | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | Staples Advantage · in 15 casesdebtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $2.4K | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | HS Footwear GmbHdebtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $1.98K | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | Monkhouse Lawdebtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $1.02K | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | Bway.netdebtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $711 | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | Loranger Marcouxdebtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $613 | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | Delush Interior Fragrancesdebtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $425 | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | Vancouver Fire & Radius Security · in 2 casesdebtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $424 | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | Brinks Canada Ltd · in 2 casesdebtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $318 | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | Anselmo Window Cleaning · in 3 casesdebtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $172 | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | Delmar International INC · in 8 casesdebtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $107 | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | UPS Canada · in 92 casesdebtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $13 | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | ADT Security Services Canada Inc · in 5 casesdebtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $13 | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
| Unsecured | Employees · in 185 casesdebtor: Scotch & Soda Retail Canada Inc. · as of 6 Jul 2023 | $1 | Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023 |
2 transactions · 2 closed — liquidation of inventory through retail stores concluded, followed by asset salesTrustee's Report to Creditors on Preliminary Administration dated July… · 26 Jul 2023
| Purchaser | Price | Status | Source |
|---|---|---|---|
| Traceman Industriesthe remaining inventory owned by Retail and Wholesale · asset sale · agreement 6 Jul 2023 | $100Kplus HST, $80,000 payable upfront and $20,000 payable by the end of July, with an adjustment mechanism if units sold are less than 25,000 | Closed6 Jul 2023 | Trustee's Report to Creditors on Preliminary… |
| United Apparel Canada ULCthe furniture, fixtures and equipment located in the Showroom operated by Wholesale · asset sale | $30Kplus HST | Closed1 Jun 2023 | Trustee's Report to Creditors on Preliminary… |
Unsecured creditors: 50–55 % of proven claims.EstimatedTrustee's Report to Creditors on Preliminary Administration · 26 Jul 2023
| Class | Creditor | Claims | Recovery | Basis | Source |
|---|---|---|---|---|---|
| Unsecured | Retail | — | 50–55 %of proven claims | Estimatedper the trustee | Trustee's Report to Creditors on Preliminary Administration · 26 Jul 2023 |
Each row is one filing's statement, copied as it reads and never computed. "Estimated" is the officer's forecast; "Under the plan" is the plan's or proposal's own term; "Final" is a declared or paid distribution; a row with no chip states no footing. A range is the two numbers stated; "of proven claims" is the document's own denominator.
As at 6 Jul 2023 · per Statement of Affairs (Form 78), as stated and estimated by the officer · Scotch & Soda Retail Canada Inc. (entity level) — Statement of Affairs shows no secured creditors (List B $0.00), no preferred creditors (List C $0.00), and no contingent/trust claims (List D $0.00); deficiency of $1,397,005.17 stated.
| Date | Document | File |
|---|---|---|
Trustee's Report to Creditors on Preliminary Administration dated July 26, 2023
| ||
Notice of Bankruptcy and First Meeting of Creditors dated July 10, 2023
| ||
| Bankruptcy Certificate of Appointment dated July 6, 2023 | ||
Endorsement of Justice Steele dated May 16, 2023
| ||
Extension and Sale Approval Order dated May 16, 2023
| ||
| Procedural Consolidation Order re Scotch & Soda Canada Inc. dated May 16, 2023 | ||
| Procedural Consolidation Order re Scotch & Soda Retail Canada Inc. dated May 16, 2023 | ||
Factum of Scotch & Soda dated May 14, 2023
| ||
First Report of the Proposal Trustee dated May 11, 2023
| ||
Motion Record dated May 11, 2023
| ||
| SS Canada Inc. - Certificate for the Notice of Intention - 31-2941764 | ||
| SS Retail - Certificate for the Notice of Intention - 31-2941767 | ||
Filing titles, dates, and extracted key facts are public.
CiteProceedings., “Scotch & Soda” (NOI), Ontario Superior Court of Justice. Retrieved 20 September 2026, https://proceedings.ca/case/scotch-soda
Sources last checked · summary updated 19 August 2026 · Report a correction · Printed from proceedings.ca/case/scotch-soda
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.