Special D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.
- Proceeding
- Receivership (court-appointed)Division 4 of Part 6 of the Alberta Rules of Court
- File
- 2503 06564
- Industry
- Manufacturing · Food & beverage manufacturing
Special D Baking Ltd. and Land Assembly Company (Edmonton) Ltd. have been under court-appointed receivership in the Court of King's Bench of Alberta at Edmonton since June 17, 2025, when Ernst & Young Inc. was appointed Receiver and Manager under Division 4 of Part 6 of the Alberta Rules of Court (file 2503 06564). The Receiver secured the Property and Premises that day and kept Special D's wholesale donut manufacturing business running, financing operations from accounts receivable after exhausting a $700,000 borrowing certificate. The orders provide for a Receiver's Charge of $350,000 and a Receiver's Borrowing Charge of $1,250,000. A sale process approved August 26, 2025 was run as the Amended SISP; a transaction with the winning bidder collapsed, and on October 20, 2025 the Court approved sales to Red Canoe Enterprises Ltd. and 2135403 Alberta Ltd. The receivership remains active, with the most recent order pronounced March 5, 2026.
Approved a sale to 2135403 Alberta Ltd. or its nominee, with closing scheduled for November 20, 2025.
Source: Application by the Receive - Sale Approval and Vesting Order
Sealed the Second Confidential Supplemental to the Receiver's Fourth Report to the Court dated October 14, 2025.
Made vesting effective only on delivery of the Receiver's certificate confirming payment of the Purchase Price, satisfaction or waiver of the Articles 5 and 6 closing conditions, and completion to the Receiver's satisfaction.
Approved the First Transaction, a sale to Red Canoe Enterprises Ltd. or its nominee, scheduled to close 10 business days after the granting of the SAVO.
Interim relief granted on the same date as the day's approval and vesting orders.
Source: Order Sealing and Approval of Fees and Conduct of Receiver
The officer filed report no. Fourth Report. The Receiver continues to operate Special D's donut manufacturing business but cannot do so indefinitely, and is seeking court approval to sell the Special D assets to Red Canoe and the 59 Ave Building to 213 AB. On closing the Receiver will terminate Special D's personnel, and Red Canoe intends to offer them employment.
Source: Fourth Report of the Receiver
WEBEX Confirmation - Application for Bankruptcy of Special D Baking Ltd — Application / notice of application
Service List for Application to Bankrupt Special D Baking Ltd — Application / notice of application
Interim order granted a week after the Third Report reported the limits on continued operation of the business.
Source: Restricted Court Access Order
Application for Sealing Order and Amending Order by the Receiver (Filed) — Application / notice of application
Second September 18 filing on the record, indistinguishable in content from the Third Report.
Source: Third Report of the Receiver
Third Report filed, disclosing that funding constraints and other operational challenges meant the Receiver could not continue operations indefinitely.
Application for Sealing Order and Amending Order by the Receiver — Application / notice of application
WEBEX Confirmation - 2503 06564 - FARM CREDIT CANADA v. SPECIAL D BAKING LTD — Notice of hearing
Letter to Service List - Adjournment of the Application — Application / notice of application
Second Report filed, reporting that the Receiver had continued to operate the business to preserve and possibly enhance the value of Special D's Property.
Source: Second Report of the Receiver
SISP - Amended Process - Special D Baking Ltd. & Land Assembly Company (Edmonton) Ltd — Sale process approval order
SISP - Process - Special D Baking Ltd. & Land Assembly Company (Edmonton) Ltd — Sale process approval order
First Report filed, confined to the Receiver's efforts to continue Special D's operations and the relief sought for that purpose rather than a general activity update.
Companion filing of the same date recording the securing of the Property and Premises on June 17 and the Receiver's intention to keep the bakery running.
Under the appointment the Receiver secured the Property and Premises the same day, intending to continue operating Special D's donut manufacturing business if feasible.
Placed Special D Baking Ltd. and Land Assembly Company (Edmonton) Ltd. in receivership, appointing Ernst & Young Inc. Receiver and Manager on the application of Angela Clark.
Debtor
Special D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.
Applicant
Farm Credit Canada
Receiver
EY
Bench
| Judge | Court | On this docket | Cases on record |
|---|---|---|---|
| Justice Dunlop | Court of King's Bench of Alberta | 6 orders, Oct 2025 | 56 cases on record |
| Justice Gill | Court of King's Bench of Alberta | 2 orders, Sep 2025 – Oct 2025 | 53 cases on record |
| Justice Burns | Court of King's Bench of Alberta | 2 orders, Aug 2025 – Sep 2025 | 59 cases on record |
Counsel of record
| Party | Counsel | First seen | Source |
|---|---|---|---|
| ReceiverEY | McLennan Ross LLP | 18 Aug 2025 | Service list · 18 Aug 2025 |
| ApplicantFarm Credit Canada | Leenen LLP | 18 Aug 2025 | Service list · 18 Aug 2025 |
| DebtorSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd. | Emery Jamieson LLP | 18 Aug 2025 | Service list · 18 Aug 2025 |
| CreditorAbe's Door Service Ltd | MLT Aikins LLP | 14 Oct 2025 | Application · 14 Oct 2025 |
| CreditorAccu-Tech Construction Services Ltd | MLT Aikins LLP | 18 Aug 2025 | Service list · 18 Aug 2025 |
| CreditorATB Financial | Dentons Canada LLP | 18 Aug 2025 | Service list · 18 Aug 2025 |
| CreditorFianna Capital Management Group | Witten LLP | 25 Aug 2025 | Affidavit · 25 Aug 2025 |
| CreditorFianna Capital Management Group Ltd | Witten LLP | 18 Aug 2025 | Service list · 18 Aug 2025 |
| CreditorHydro Quebec | Miller Thomson LLP | 16 Oct 2025 | Affidavit · 25 Aug 2025 |
| CreditorRed Canoe Enterprises Ltd | Bishop & McKenzie LLP | 14 Oct 2025 | Application · 14 Oct 2025 |
| CreditorReiser (Canada) Co | Miller Thomson LLP | 18 Aug 2025 | Service list · 18 Aug 2025 |
| CreditorSallyport Commercial Finance ULC | Loopstra Nixon LLP | 18 Aug 2025 | Service list · 18 Aug 2025 |
| CreditorToyota Credit Canada Inc | Stikeman Elliott LLP | 14 Oct 2025 | Application · 14 Oct 2025 |
| # | Priority class | Creditor | Amount | Source |
|---|---|---|---|---|
| Court-ordered charges | ||||
| 1 | Court-ordered charges | Receiver's Borrowing Charge | $1.25M | Amending Receivership Order (Filed) - 26 June 2025 |
| 1 | Court-ordered charges | |||
| Pre-filing debt | ||||
| 4 | Secured | |||
| 4 | Secured | |||
| 4 | Secured | |||
4 more claims in 2 classes The stack holds Court-ordered charges and Secured claims.
Every creditor and every amount, drawn to scale.
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See all plansThis 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.
4 transactions · 2 proposed · 1 approved · 1 closed — Receiver certifies payment of the Purchase Price, satisfaction or waiver of closing conditions, and completion of the Transaction with Red Canoe Enterprises Ltd.Receiver's Certificate (Sale of Special D) · 3 Nov 2025
| Purchaser | Price | Status | Source |
|---|---|---|---|
| prospective purchaser of the real property owned by LAC (Lot 2), unnamedthe real property owned by LAC identified as Lot 2 in Schedule A in the SISP Process, being commercial property sited 1034559 Ave NW, Edmonton, AB T6H 1E7 · real property | not stated | Proposed | Second Report of the Receiver |
| 213 ABthe 59 Ave Building · real property | not stated | Proposed | Fourth Report of the Receiver |
| 2135403 Alberta Ltd.the Debtor right, title and interest in and to the assets described in the Sale Agreement (the ' Purchased Assets ' ) · real property · nominee/assignee: its nominee · agreement 10 Sep 2025 | Subscribers | Approved20 Oct 2025 | Approval and Vesting Order - 213 AB |
| Red Canoe Enterprises Ltd.the Debtors' right, title and interest in and to the assets described in the Sale Agreement (the 'Purchased Assets') · asset sale · nominee/assignee: its nominee · agreement 10 Oct 2025 | Subscribers | Closeddate not stated | Receiver's Certificate (Sale of Special D) |
Farm Credit Canada: a distribution.FinalOrder for Interim Distribution · 5 Mar 2026
| Class | Creditor | Claims | Recovery | Basis | Source |
|---|---|---|---|---|---|
| Court charges | Farm Credit Canada | — | Finalper the court | Order for Interim Distribution · 5 Mar 2026 | |
| WEPPA | Service Canada | — | Finalper the court | Draft Interim Distribution Order · 5 Mar 2026 | |
| Deemed trust | Canada Revenue Agency | — | Finalper the court | Draft Interim Distribution Order · 5 Mar 2026 | |
| Secured | ATB Financial | — | interim | Finalper the court | Draft Interim Distribution Order · 5 Mar 2026 |
| Secured | Farm Credit Canada | — | a distribution | Finalper the court | Draft Interim Distribution Order · 5 Mar 2026 |
| Secured | Fianna Capital Management Group Ltd. | — | interim | Finalper the court | Draft Interim Distribution Order · 5 Mar 2026 |
| PMSI / lessor | Reiser (Canada) Co. | — | Finalper the court | Draft Interim Distribution Order · 5 Mar 2026 | |
| PMSI / lessor | Toyota Credit Canada Inc. | — | Finalper the court | Draft Interim Distribution Order · 5 Mar 2026 |
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.
7 blurred figures above
The claims and what each class or creditor recovers — each as the filing states it, with its source.
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See all plans8 engagements · 2 firms — latest: McLennan Ross LLP, 17 Dec 2025 – 23 Feb 2026, incl. taxAffidavit of Fees - Karen Zahacy · 2 Mar 2026
| Firm | Period | Hours | Fees | Rates | Source | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ernst & Young Inc.Receiverperiod 6 of 6 | 4 Oct 2025 – 13 Feb 2026Sought | — | 14 people | Affidavit of Fees - Karen Zahacy · 2 Mar 2026 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
14 people — Ernst & Young Inc., 4 Oct 2025 – 13 Feb 2026 · 14 blurred figures
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| Ernst & Young Inc.Receiverperiod 5 of 6 | to 15 Oct 2025 | — | not stated | Fee Affidavit (Filed) · 16 Oct 2025 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Ernst & Young Inc.Receiverperiod 4 of 6 | to 3 Oct 2025 | 10 people | Fee Affidavit (Filed) · 16 Oct 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 people — Ernst & Young Inc., to 3 Oct 2025 · 32 blurred figures
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| Ernst & Young Inc.Receiverperiod 3 of 6 | 17 Jun – 5 Sep 2025Sought | 9 people | Affidavit of Karen Zahacy (Filed) · 19 Sep 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 people — Ernst & Young Inc., 17 Jun – 5 Sep 2025 · 29 blurred figures
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| Ernst & Young Inc.Receiverperiod 3 of 6 | 9 Aug – 5 Sep 2025Sought | 9 people | Third Report of the Receiver (Filed) · 19 Sep 2025 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 people — Ernst & Young Inc., 9 Aug – 5 Sep 2025 · 29 blurred figures
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| Ernst & Young Inc.Receiverperiod 1 of 6 | Second Report | — | not stated1 person | Third Report of the Receiver (Filed) · 19 Sep 2025 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| McLennan Ross LLPCounsel to the receiverperiod 2 of 2 | 17 Dec 2025 – 23 Feb 2026Sought | — | 10 people | Affidavit of Fees - Karen Zahacy · 2 Mar 2026 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 people — McLennan Ross LLP, 17 Dec 2025 – 23 Feb 2026 · 10 blurred figures
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| McLennan Ross LLPCounsel to the receiverperiod 1 of 2 | the McLennan Ross AccountsSought | — | not stated | Affidavit of Karen Zahacy (Filed) · 19 Sep 2025 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
132 blurred figures above
What each firm billed, and each person’s hours and rate — each as the filing states it, with its source.
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See all plansCumulative receipts
$405K
As at 19 Aug 2025Second Report of the Receiver
Professional fees
As at
1 more reported figure
Each one as the filing states it, with its source.
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See all plans| Date | Document | File |
|---|---|---|
Amending Order for Judgment filed
| PDF · Subscribers | |
Order for Interim Distribution
| PDF · Subscribers | |
| Order for Judgment - Sallyport | PDF · Subscribers | |
| Order for Judgment Fun Tyme Foods Ltd | PDF · Subscribers | |
| Supplemental Affidavit of Garry Taylor | PDF · Subscribers | |
| Addidavit of M Shorten | PDF · Subscribers | |
Royal Bank of Canada v. Cow Harbour Construction Ltd
| PDF · Subscribers | |
| Affidavit of G. Taylor | PDF · Subscribers | |
Reply Brief of Law of Reiser (Canada) Co
| PDF · Subscribers | |
Affidavit of Fees - Karen Zahacy
| PDF · Subscribers | |
| Affidavit of Lucas Manley | PDF · Subscribers | |
Application
| PDF · Subscribers | |
| Brief of Receiver | PDF · Subscribers | |
Draft Interim Distribution Order
| PDF · Subscribers | |
| Fifth Report of the Receiver (Filed) | Trustee site | |
Receiver's Certificate (Sale of Special D)
| PDF · Subscribers | |
Notice of Bankruptcy - Creditor Package
| PDF · Subscribers | |
Approval and Vesting Order - 59 Ave Building
| PDF · Subscribers | |
Approval and Vesting Order - Special D Assets
| PDF · Subscribers | |
| Bankruptcy Order - Special D Baking Ltd | PDF · Subscribers | |
Order Sealing and Approval of Fees and Conduct of Receiver
| PDF · Subscribers | |
| Bankruptcy Order | PDF · Subscribers | |
Application by the Receive - Sale Approval and Vesting Order
| PDF · Subscribers | |
Approval and Vesting Order - 213 AB
| PDF · Subscribers | |
Approval and Vesting Order - Red Canoe
| PDF · Subscribers | |
| Bench Brief of Ernst & Young In. (Filed) | PDF · Subscribers | |
| Brief Book of Authorities | PDF · Subscribers | |
| Brief Book of Authorities (Filed) | PDF · Subscribers | |
| Brief of Ernst & Young Inc. - Sale Approval and Vesting Order | PDF · Subscribers | |
Fee Affidavit (Filed)
| PDF · Subscribers | |
Fourth Report of the Receiver
| PDF · Subscribers | |
Service List
| PDF · Subscribers | |
| WEBEX Confirmation - Application for Bankruptcy of Special D Baking Ltd | PDF · Subscribers | |
| Affidavit of Chantal Keely | PDF · Subscribers | |
| Application to Bankrupt Special D Baking Ltd | PDF · Subscribers | |
Bankruptcy Order for Special D Baking Ltd
| PDF · Subscribers | |
| Brief of Applicant for Bankruptcy of Special D Baking Ltd | PDF · Subscribers | |
| Ernst & Young Inc. Consent to Act | PDF · Subscribers | |
Service List for Application to Bankrupt Special D Baking Ltd
| PDF · Subscribers | |
Amending Receivership Order (Filed)
| PDF · Subscribers | |
Affidavit of Karen Zahacy (Filed)
| PDF · Subscribers | |
Application for Sealing Order and Amending Order by the Receiver (Filed)
| PDF · Subscribers | |
| Book of Authorities for Court Access Order and Receiver's Charge (Filed) | PDF · Subscribers | |
| Brief of Ernst & Young Inc. For Receiver's Charge (Filed) | PDF · Subscribers | |
Third Report of the Receiver (Filed)
| PDF · Subscribers | |
Affidavit of Karen Zahacy - Fees
| PDF · Subscribers | |
Application for Sealing Order and Amending Order by the Receiver
| PDF · Subscribers | |
| Book of Authorities for Court Access Order and Receiver's Charge | PDF · Subscribers | |
| Brief of Ernst & Young Inc. for Receiver's Charge | PDF · Subscribers | |
| Letter to Commercial Coordinator | PDF · Subscribers | |
Restricted Court Access Order
| PDF · Subscribers | |
Third Report of the Receiver
| PDF · Subscribers | |
| WEBEX Confirmation - 2503 06564 - FARM CREDIT CANADA v. SPECIAL D BAKING LTD | PDF · Subscribers | |
Sale and Investment Solicitation Process - Order
| PDF · Subscribers | |
| Filed Form of Order - SISP | Trustee site | |
Affidavit of Scott Manley Service List
| PDF · Subscribers | |
| Filed Affidavit of Scott Manley | PDF · Subscribers | |
| Letter to Service List - Adjournment of the Application | PDF · Subscribers | |
| Receiver's Certificate 2 Filed August 20, 2025 | PDF · Subscribers | |
| Application WEBEX Link | PDF · Subscribers | |
| Application by Receiver | PDF · Subscribers | |
| Book of Authorities | PDF · Subscribers | |
Form of Order - SISP
| PDF · Subscribers | |
| Letter to Service List | PDF · Subscribers | |
SISP - Amended Process - Special D Baking Ltd. & Land Assembly Company (Edmonton) Ltd
| PDF · Subscribers | |
Second Report of the Receiver
| PDF · Subscribers | |
| WEBEX Confirmation | PDF · Subscribers | |
| Written Brief of the Receiver | PDF · Subscribers | |
| Reply Brief of FCC | PDF · Subscribers | |
| Service Letter of FCC | PDF · Subscribers | |
Service List of FCC
| PDF · Subscribers | |
| Affidavit of Andrew Sendal - Sworn August 14 | PDF · Subscribers | |
| Application by CT Bakery | PDF · Subscribers | |
| Brief and Authorities of CT Bakery | PDF · Subscribers | |
| Receiver's Certificate 1 Filed August 11, 2025 | PDF · Subscribers | |
| Receiver's Certificate 3 filed August 2, 2025 | PDF · Subscribers | |
| SISP - NDA - Special D Baking Ltd. & Land Assembly Company (Edmonton) Ltd | Trustee site | |
SISP - Process - Special D Baking Ltd. & Land Assembly Company (Edmonton) Ltd
| PDF · Subscribers | |
SISP - Teaser - Special D Baking Ltd. & Land Assembly Company (Edmonton) Ltd
| PDF · Subscribers | |
Amending Receivership Order (Filed) - 26 June 2025
| PDF · Subscribers | |
| Application by Receiver (Filed) - 26 June 2025 | PDF · Subscribers | |
First Report of the Receiver (Filed) - 26 June 2025
| PDF · Subscribers | |
Application WEBEX Link - June 26, 2025
| PDF · Subscribers | |
Application by Receiver - June 25, 2025
| PDF · Subscribers | |
Draft Amending Order
| PDF · Subscribers | |
First Report of the Receiver - June 25, 2025
| PDF · Subscribers | |
| Notice and Statement of Receiver | PDF · Subscribers | |
Consent Judgment (Filed)
| PDF · Subscribers | |
Consent Receivership Order (Filed)
| PDF · Subscribers | |
Consent Receivership Order (Unfiled)
| PDF · Subscribers | |
| Bench Brief of Applicant, FCC | PDF · Subscribers | |
| Sworn Affidavit of Chantal Keely (FCC) | PDF · Subscribers | |
Sworn Affidavit of Ben Neufeld (FCC)
| PDF · Subscribers | |
Filing titles and dates are public, and so is each filing's own page. The figures read from them are for subscribers.
CiteProceedings., “Special D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.” (Receivership (court-appointed)), Court of King's Bench of Alberta. Retrieved 5 November 2026, https://proceedings.ca/case/special-d-baking-ltd-and-land-assembly-company-edmonton-ltd