Proceedings.

Sequent AI Ltd., Sequent AI Exchangeco Ltd. and Fulcrum Stoneworks Exchangeco Ltd.

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Proceeding
Receivership (court-appointed)Section 243(1) of the Bankruptcy and Insolvency Act, RSC 1985, c B-3, and section 101 of the Courts of Justice Act, RSO 1990, c C.43
Court
Ontario Superior Court of Justice · Commercial List
File
CL-26-00000142-0000
Filings held24
Last activity18 Sep 2026
On the record157 days
Secured debt$39.8M
OverviewSummary updated

Sequent AI Ltd., Sequent AI Exchangeco Ltd. and Fulcrum Stoneworks Exchangeco Ltd. were placed in court-appointed receivership on April 17, 2026 by the Ontario Superior Court of Justice, under section 243(1) of the Bankruptcy and Insolvency Act and section 101 of the Courts of Justice Act. The Receiver developed a sale and investment solicitation process in consultation with Cortland, which the Court approved on May 5, 2026; the record shows bid deadlines of 5:00 p.m. on June 12, 2026 and 5:00 p.m. on July 21, 2026. In its Second Report, dated July 31, 2026, the Receiver reported that two letters of intent were received by the Bid Deadline but neither was a Qualified Bid, that Cortland is proceeding with a Cortland Subsequent Credit Bid, and that a Claims Procedure Order is recommended. The receivership is active.

Claims processIf you are owed money

The claims bar date has passed — claims were due by

Per the Claims Procedure Order dated August 7, 2026 dated 7 August 2026.

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Case updates25 dated entries · 1 undated
#Report

Second Report reported the SISP outcome — two LOIs, neither a Qualified Bid — Cortland's Subsequent Credit Bid, and recommended a Claims Procedure Order quantifying Priority Claims and clarifying claims against Stoneworks Exchangeco.

Source: Second Report of the Receiver dated July 31, 2026

#Report

First Report recorded the Receiver's work since appointment: dealings with Cortland and counsel, information-gathering from Management and the Operating Entities, development of the SISP, and statutory notices under BIA ss. 245(1) and 246(1).

Source: First Report of the Receiver dated April 28, 2026

#Order

Sequent AI Ltd., Sequent AI Exchangeco Ltd. and Fulcrum Stoneworks Exchangeco Ltd. — Receivership filed, Ontario.

Undated filings1 — no date appears on the document · show
Claims

Schedule E - Notice of Dispute Claims process approved

PDF

Parties

Debtor

Sequent AI Ltd., Sequent AI Exchangeco Ltd. and Fulcrum Stoneworks Exchangeco Ltd.

Applicant

Cortland Credit Lending Corporation

Receiver

KSV

Bench and counselPer the orders and service lists on the record

Bench

JudgeCourtOn this docketCases on record
Justice BlackOntario Superior Court of Justice3 orders, Apr 2026 – May 2026176 cases on record

Counsel of record

PartyCounselFirst seenSource
ReceiverKSVMcCarthy Tétrault LLP28 Apr 2026Factum · 28 Apr 2026
ApplicantCortland Credit Lending CorporationDentons Canada LLP14 Apr 2026Factum · 14 Apr 2026
CreditorAlixPartners Restructuring, IncMcCarthy Tétrault LLP4 Aug 2026Factum · 4 Aug 2026
CreditorCanada Revenue AgencyBlakes Cassels & Graydon LLP31 Jul 2026Service list · 31 Jul 2026
CreditorIngram Micro IncBennet Jones LLP · Blakes Cassels & Graydon LLP31 Jul 2026Service list · 31 Jul 2026
CreditorTD Synnex Canada ULCTucker Ellis LLP31 Jul 2026Service list · 31 Jul 2026
Capital structureAs asserted in the filings
Priority classCreditorAmountSource
SecuredCortland Credit Lending Corporation (as agent for the Lenders) · in 5 casesGeneral Security Agreement dated March 3, 2022 ("Borrower GSA") and Transfer and Assignment of Insurance Agreement dated March 3, 2022; perfected by financing statement in the Ontario PPR; ON PPR search dated March 20, 2026 confirms Cortland, as agent, is first-ranking secured creditor against Borrower's personal property. Credit Facility total commitment stated as CA$41,000,000 (facility limit, not a balance). — Outstanding balance under Credit Facility, inclusive of principal and accrued interest; one paragraph states interest accrued 'as at March 12, 2026' while the balance itself is stated · as of 31 Mar 2026$39.8MApplication Record of Cortland Credit Lending Corporation dated April 6, 2026
SecuredCortland Credit Lending Corporation (direct creditor, not as agent) · in 5 casesLien granted by Sequent AI Exchangeco Ltd. in favour of Cortland Credit Lending Corporation in connection with the Cortland-Genesis Debt (Existing Debt). — Distinct capacity from Cortland's role as agent for the Lenders under the main Credit Facility; amount not stated. — debtor: Sequent AI Exchangeco Ltd.Application Record of Cortland Credit Lending Corporation dated April 6, 2026
SecuredBlakes, Cassels & Graydon LLP · in 2 casesSolicitor's lien asserted by letter received via email January 24, 2026, addressed to 'Sequent AI' asserting a lien over 'Fulcrum Technology Holdings Ltd.' and 'Sequent AI' client files. — Asserted/unconfirmed claim referenced in correspondence; status and applicability to specific Debtor entity unclear on these pages - disputed/unconfirmed. — debtor: Sequent AI / Fulcrum Technology Holdings Ltd. (client files)Application Record of Cortland Credit Lending Corporation dated April 6, 2026
SecuredCortland Credit Lending Corporation (as agent for the Lenders) · in 5 casesGuarantee dated June 29, 2023; General Security Agreement dated June 29, 2023; perfected by ON PPR financing statement - PPR search dated March 20, 2026 confirms Cortland, as agent, is first-ranking secured creditor against Sequent Exchangeco's personal property. — Secures Exchangeco's guarantee of Borrower's Indebtedness (CA$39,779,089.64 as at March 31, 2026); not a separate stated balance. — debtor: Sequent AI Exchangeco Ltd. (Guarantor)Application Record of Cortland Credit Lending Corporation dated April 6, 2026
SecuredToronto-Dominion Bank · in 48 casesLien in connection with credit card debt (Stoneworks-TD Credit Card Debt), limited to cash collateral not exceeding $250,000 at any time (registered cap, not a stated balance). — Permitted Lien/Permitted Debt defined in Credit Agreement Schedule 1.1. — debtor: Stoneworks Technologies Inc.Application Record of Cortland Credit Lending Corporation dated April 6, 2026
SecuredRoyal Bank of Canada · in 556 casesLien in connection with credit card debt (iON-RBC Credit Card Debt), limited to cash collateral not exceeding $200,000 at any time (registered cap, not a stated balance). — Permitted Lien/Permitted Debt defined in Credit Agreement Schedule 1.1. — debtor: iON United Inc. / iON United (US), LLCApplication Record of Cortland Credit Lending Corporation dated April 6, 2026

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

This proceeding was commenced by a secured creditor. The record does not include the debtor’s own statement of assets and liabilities — that ceiling is the record’s, not this page’s.

Sale processAs stated in the filings

Sale process approvedSISP process ongoing with Cortland subsequent credit bid provisions discussedSecond Report of the Receiver dated July 31, 2026 · 31 Jul 2026

Bid deadline

21 July 2026

SISP Revised Dates Notice

Documents
24 filings
DateDocumentFile
Factum of the Receiver dated September 18, 2026
  • Counsel McCarthy Tétrault LLP
PDF
Service List as at September 14, 2026
  • Counsel Tucker Ellis LLP
PDF
Claims Procedure Order dated August 7, 2026
  • Claims bar date 31 August 2026
  • Order date 7 August 2026
PDF
Schedule A - Notice to CreditorsPDF
Schedule B - Instruction LetterPDF
Schedule C - Proof of ClaimPDF
Factum of the Receiver dated August 4, 2026
  • Counsel McCarthy Tétrault LLP
PDF
Motion Record of the Receiver dated July 31, 2026PDF
Second Report of the Receiver dated July 31, 2026
  • Operational summary The Receiver conducted a SISP for the Property; two LOIs were received by the Bid Deadline but neither constituted a Qualified Bid; Cortland is proceeding with a Cortland Subsequent Credit Bid, and the Receiver is recommending the Court issue a Claims Procedure Order to quantify Priority Claims and clarify Claims against Stoneworks Exchangeco in connection with the Proposed Transaction.
  • Report date 31 July 2026
  • Report no Second Report
  • Sale outcome Sale process approved — SISP process ongoing with Cortland subsequent credit bid provisions discussed
  • + 1 more extracted fact
PDF
Service List as at July 31, 2026
  • Counsel Dentons Canada LLP
PDF
SISP Update Notice dated July 30, 2026PDF
SISP Revised Dates Notice
  • Bid deadline 21 July 2026
PDF
SISP Notice dated June 16, 2026PDF
SISP Extension Letter - May 14, 2026PDF
Endorsement of Justice Black dated May 5, 2026
  • Presiding officer Justice Black
PDF
SISP Approval Order dated May 5, 2026
  • Bid deadline 12 June 2026
  • Counsel McCarthy Tétrault LLP
  • Order date 5 May 2026
  • Outside date 7 July 2026
  • + 2 more extracted facts
PDF
Factum of the Receiver dated April 28, 2026
  • Counsel McCarthy Tétrault LLP
PDF
First Report of the Receiver dated April 28, 2026
  • Operational summary The Receiver's activities since the Receivership Order have included corresponding with Cortland and legal counsel, corresponding with Management to obtain information concerning the Property and business of the Debtors, corresponding with management of the Operating Entities, developing the SISP in consultation with Cortland, preparing and sending statutory notices pursuant to subsection 245(1) and 246(1) of the Bankruptcy and Insolvency Act, and preparing this Report.
  • Report date 28 April 2026
  • Report no First Report
  • Sale outcome Sale process approved — The Receiver intends to seek Court approval of the Sale and Investment Solicitation Process; the Receiver recommends that this Court issue an order approving the SISP
PDF
Motion Record of the Receiver dated April 28, 2026PDF
Endorsement of Justice Black dated April 17, 2026
  • Presiding officer Justice Black
PDF
Order Appointing Receiver dated April 17, 2026
  • Applicant Cortland Credit Lending Corporation
  • Appointee KSV Restructuring Inc.
  • Appointee role receiver and manager
  • Commencement date 17 April 2026
  • + 6 more extracted facts
PDF
Factum of Cortland Credit Lending Corporation dated April 14, 2026
  • Counsel Dentons Canada LLP
PDF
Application Record of Cortland Credit Lending Corporation dated April 6, 2026
  • Applicant CORTLAND CREDIT LENDING CORPORATION
  • Appointee KSV RESTRUCTURING INC.
  • Appointee role Proposed receiver
  • Commencement date 6 April 2026
  • + 4 more extracted facts
PDF
Schedule E - Notice of DisputePDF

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

CiteProceedings., “Sequent AI Ltd., Sequent AI Exchangeco Ltd. and Fulcrum Stoneworks Exchangeco Ltd.” (Receivership (court-appointed)), Ontario Superior Court of Justice · Commercial List. Retrieved 20 September 2026, https://proceedings.ca/case/sequent-ai-ltd-sequent-ai-exchangeco-ltd-and-fulcrum-stoneworks-exchangeco-ltd

Sources last checked · summary updated 5 August 2026 · Report a correction · Printed from proceedings.ca/case/sequent-ai-ltd-sequent-ai-exchangeco-ltd-and-fulcrum-stoneworks-exchangeco-ltd

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.