Proceedings.

The Body Shop Canada Limited

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Active
Proceeding
CCAAsection 126(2) of the Bankruptcy and Insolvency Act
Court
Ontario Superior Court of Justice
File
31-3050418
Filings held62
Last activity26 Mar 2026
On the record808 days
OverviewSummary updated

The Body Shop Canada Limited obtained an initial order under the Companies' Creditors Arrangement Act from the Ontario Superior Court of Justice on Friday, July 5, 2024, on its own application, with a monitor appointed to oversee the proceedings. The matter is carried on the Commercial List and remains active. Aurelius IV UK Acquico Seven Limited is listed as a secured creditor. Among unsecured claims as at July 5, 2024, RTC Industries Inc is owed $331,673.44 and AWIN Inc. and Subsidiary $297,327.92, both converted from US dollars at 1.36, followed by Purolator Inc. at $246,690.10, DSV Air & Sea Inc at $243,264.35, Brinks Canada Limited at $182,444.32 and Jungle Media Inc. at $138,660.26. West Edmonton Mall Property Inc claims $55,357.45.

Claims processIf you are owed money

A claims procedure has been established — see the order for deadlines.

Per the Notice Letter for the Claims Procedure dated 19 February 2025.

Proceedings AIAsk this case — answers cite the filings
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Case updates62 dated entries

59 earlier updates, back to 5 July 2024 — subscribers.

Parties

Debtor

The Body Shop Canada Limited

Monitor

Alvarez & Marsal

Bench and counselPer the orders and service lists on the record

Bench

JudgeCourtOn this docketCases on record
Justice OsborneOntario Superior Court of Justice8 orders, Jun 2024 – Mar 2025146 cases on record
Justice SteeleOntario Superior Court of Justice2 orders, Mar 2026220 cases on record

Counsel of record

PartyCounselFirst seenSource
MonitorAlvarez & MarsalCassels Brock & Blackwell LLP19 Mar 2026Application · 19 Mar 2026
ApplicantBody Shop Canada LimitedDavies Ward Phillips & Vineberg LLP5 Jul 2024Order · 5 Jul 2024
DebtorThe Body Shop Canada LimitedDavies Ward Phillips & Vineberg LLP24 Apr 2024Order · 28 Jun 2024
CreditorCadillac Fairview Corporation LimitedTorys LLP26 Mar 2026Service list · 26 Mar 2026
CreditorCrombie Property Holdings LimitedGardiner Roberts LLP26 Mar 2026Service list · 26 Mar 2026
CreditorGeneral of CanadaThornton Grout Finnigan LLP12 Dec 2024Factum · 12 Dec 2024
CreditorOxford Properties Group IncThornton Grout Finnigan LLP26 Mar 2026Service list · 26 Mar 2026
CreditorStephanie HoodKoskie Minsky LLP22 May 2024Service list · 26 Mar 2026
CreditorTerminated Canadian EmployeesKoskie Minsky LLP24 Apr 2024Application · 24 Apr 2024
CreditorZ.L.CAli & Demek Lawyers LLP26 Mar 2026Service list · 26 Mar 2026
Capital structureAs asserted in the filings
Priority classCreditorAmountSource
SecuredAurelius IV UK Acquico Seven LimitedTotal Secured Creditors stated as $0.00 in this list; amount shown as undetermined/unknown per document note 5. — debtor: The Body Shop Canada Limited · as of 5 Jul 2024$0List of Creditors

175 more claims across lower-ranking classes

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Sale processAs stated in the filings

2 transactions · 2 closed — Sale process culminated in a going-concern transaction with Body and Lotion Inc. that closed December 16, 2024.Fifth Report of the Monitor · 19 Mar 2026

Parties solicited

20

First Report of the Monitor

NDAs signed

10

First Report of the Monitor

PurchaserPriceStatusSource
1001072685 Ontario Inc. (now Body and Lotion Inc.)all of the rights, title, interest, and obligations of the Applicant under the Material Agreements · asset sale · nominee/assignee: any permitted assignee under the APA · agreement 6 Dec 2024SealedClosed16 Dec 2024Fifth Report of the Monitor
Aurea Investment Groupthe business and assets of the Company · asset salenot statedClosed7 Sep 2024Fifth Report of the Monitor
Closing termsAssignment effective upon delivery of Monitor's Certificate; Monetary Defaults to be paid no later than seven days after the Closing DateAssignment Order
Sealed materialsunredacted copy of the APA, summary of bids received, Monitor's liquidation analysisApproval and Vesting Order
RecoveriesAs declared or paid

Unsecured creditors: a distribution.EstimatedFifth Report of the Monitor · 19 Mar 2026

ClassCreditorClaimsRecoveryBasisSource
Securedsecured creditors (Aurelius and ALMA)—paid in fullFinalFifth Report of the Monitor · 19 Mar 2026
UnsecuredClaimants with an accepted Claim—a distributionEstimatedper the monitorFifth Report of the Monitor · 19 Mar 2026
UnsecuredUK Parent (TBSI Realisations Limited)related party—a distributionEstimatedFourth Report of the Monitor · 11 Nov 2025

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.

4 stated figures across 3 outcomes, each sourced

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Estate financialsReported figures — never derived

The debtor’s own statement of its total assets and liabilities at filing is in the record — Subscribers

Cumulative receipts

$13.6M

As at 9 Dec 2024Second Report of the Monitor

3 more reported figures, as at 9 Dec 2024

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Documents
62 filings
DateDocumentFile
Endorsement of Justice Steele
  • Presiding officer Justice Steele
PDF · Subscribers
Service List
  • Counsel Thornton Grout Finnigan LLP
PDF · Subscribers
Factum
  • Counsel Cassels Brock & Blackwell LLP
PDF · Subscribers
Distribution Order
  • Presiding officer Justice Steele
PDF · Subscribers
Fifth Report of the Monitor
  • Closing confirmed Closed · 16 Dec 2024 · Body and Lotion Inc.; Closed · 7 Sep 2024 · Aurea Investment Group
  • Cash on hand · Disbursements · Financial position Subscribers
  • + 9 more extracted facts
PDF · Subscribers
Motion Record
  • Counsel Cassels Brock & Blackwell LLP
  • Recovery outcome Entries: per estimated; per unstated; per estimated; per unstated; per estimated; per estimated; per estimated · Stated on: 2026-03-19 · Table missing:
PDF · Subscribers
Endorsement of Justice Black
  • Presiding officer Justice Black
PDF · Subscribers
Stay Extension OrderPDF · Subscribers
Fourth Report of the Monitor
  • Closing confirmed Closed · 16 Dec 2024 · Body and Lotion Inc.
  • Cash on hand · Disbursements · Financial position Subscribers
  • + 9 more extracted facts
PDF · Subscribers
Ancillary Order
  • Presiding officer Justice Osborne
PDF · Subscribers
Endorsement of Justice Osborne
  • Presiding officer Justice Osborne
PDF · Subscribers
Instruction Letter for the Claims ProcedurePDF · Subscribers
Notice Letter for the Claims ProcedurePDF · Subscribers
Notice of Dispute of Revision or DisallowancePDF · Subscribers
Proof of ClaimPDF · Subscribers
Claims Procedure Order
  • Presiding officer Justice Osborne
PDF · Subscribers
Third Report of the Monitor
  • Operational summary The Body Shop business in Canada has been sold as a going concern to the Purchaser, with 59 stores continuing operations, while twelve excluded stores were liquidated and closed; the Company itself no longer has directors, officers or employees and is being wound down under the Monitor's expanded powers.
  • Cash on hand · Disbursements · Financial position Subscribers
  • + 4 more extracted facts
PDF · Subscribers
Motion Record (Returnable December 13, 2024)PDF · Subscribers
Aide Memoire of the Attorney General of Canada
  • Counsel Thornton Grout Finnigan LLP
PDF · Subscribers
Factum (Motion for Declaration Oder)PDF · Subscribers
Supplement to the Second Report of the Monitor
PDF · Subscribers
Factum (Motion for Approval and Vesting Order, Assignment Order and Ancillary Order)PDF · Subscribers
Second Report of the Monitor
  • Operational summary TBS Canada is completing a going-concern sale of its business and franchise assets to a purchaser, with the Monitor seeking expanded powers to wind down the Company following closing, as the Company's directors and officers will resign and it will no longer have employees or operations.
  • Cash on hand · Disbursements · Financial position Subscribers
  • + 7 more extracted facts
PDF · Subscribers
Declaration Order
  • Presiding officer Justice Osborne
PDF · Subscribers
Approval and Vesting Order
  • Closing terms vesting effective upon delivery of Monitor's Certificate confirming satisfaction of Closing conditions under sections 6.4 and 6.5 of the APA
  • Purchaser 1001072685 Ontario Inc. (now Body and Lotion Inc.) · nominee/assignee any permitted assignee under the APA · all of the Seller's right, title and interest in and to the Purchased Assets described in the APA · asset sale · approved
  • Sealed items unredacted copy of the APA, summary of bids received, Monitor's liquidation analysis
  • Stalking horse Subscribers
PDF · Subscribers
Assignment Order
  • Closing terms Assignment effective upon delivery of Monitor's Certificate; Monetary Defaults to be paid no later than seven days after the Closing Date
  • Presiding officer Justice Osborne
  • Purchaser 1001072685 Ontario Inc. (now Body and Lotion Inc.) · all of the rights, title, interest, and obligations of the Applicant under the Material Agreements · asset sale · approved
  • Stalking horse Subscribers
PDF · Subscribers
Aide-Mémoire of the Terminated Canadian Employees (Returnable October 4, 2024)PDF · Subscribers
Factum (Motion Returnable October 4, 2024)
  • Counsel Davies Ward Phillips & Vineberg LLP
PDF · Subscribers
Motion Record (Motion Returnable October 4, 2024)PDF · Subscribers
First Report of the Monitor
  • Operational summary TBS Canada continues to operate its 71 retail stores while pursuing a going-concern sale/franchise transaction through a court-supervised sale process, having recently secured significant inventory replenishment to support operations through the 2024 holiday season.
  • Cash on hand · Disbursements · Financial position Subscribers
  • + 7 more extracted facts
PDF · Subscribers
Factum (CCAA Conversion Motion Returnable July 5, 2024)PDF · Subscribers
List of Creditors
  • Financial position · Secured creditors · Unsecured creditors Subscribers
PDF · Subscribers
Monitor’s Certificate
  • Closing confirmed Closed · 16 Dec 2024 · Body and Lotion Inc.
PDF · Subscribers
Motion Record (Returnable July 5, 2024)PDF · Subscribers
Notice to Creditors
PDF · Subscribers
Order
  • Counsel Davies Ward Phillips & Vineberg LLP
PDF · Subscribers
Reply Factum
  • Counsel Koskie Minsky LLP
PDF · Subscribers
Responding Factum (Returnable July 4, 2024)PDF · Subscribers
Responding Motion Record of The Body Shop Canada Limited (Returnable July 4, 2024)PDF · Subscribers
Supplemental Responding Motion (Returnable July 4, 2024)PDF · Subscribers
Fifth Report of the Proposal Trustee and Pre-Filing Report of the Proposed MonitorPDF · Subscribers
NOI Discharge and Termination Order
  • Counsel Davies Ward Phillips & Vineberg LLP
  • Presiding officer Justice Osborne
PDF · Subscribers
Supplementary Reply Motion RecordPDF · Subscribers
Initial Order
  • Applicant THE BODY SHOP CANADA LIMITED
  • Appointee Alvarez & Marsal Canada Inc.
  • Appointee role Monitor
  • Commencement date 5 July 2024
  • + 3 more extracted facts
PDF · Subscribers
Sale Process Order
  • Order date 5 July 2024
  • Presiding officer Justice Osborne
  • Sale outcome Sale process approved — the Court approved the Sale Process
  • Break fee Subscribers
  • + 1 more extracted fact
PDF · Subscribers
Supplement to the Third Report of the Proposal Trustee
PDF · Subscribers
Endorsement of Justice Cavanagh
  • Presiding officer Justice Cavanagh
PDF · Subscribers
Factum (Motion Returnable May 30, 2024)
  • Counsel Davies Ward Phillips & Vineberg LLP
PDF · Subscribers
Motion Record (Returnable May 30, 2024)PDF · Subscribers
Fourth Report of the Proposal Trustee
  • Operational summary TBS Canada continues operating its Going Concern Stores while working through inventory replenishment following disruptions from the UK Parent's administration and the US affiliate's Chapter 7 proceeding, and is seeking a further stay extension to advance strategic alternatives for a going-concern outcome.
  • Cash on hand · Disbursements · Financial position Subscribers
  • + 4 more extracted facts
PDF · Subscribers
Reply Motion Record
  • Counsel Koskie Minsky LLP
PDF · Subscribers
Third Report of the Proposal Trustee
  • Operational summary TBS Canada continues to operate its 72 remaining store locations while pursuing inventory replenishment and a going-concern proposal, having previously closed 33 underperforming stores and terminated approximately 220 employees.
  • Cash on hand · Disbursements · Financial position Subscribers
  • + 4 more extracted facts
PDF · Subscribers
Aide-Mémoire of Stephanie Hood and Other Employees
  • Counsel Koskie Minsky LLP
PDF · Subscribers
Aide-Mémoire of The Body Shop Canada Limited
  • Counsel Davies Ward Phillips & Vineberg LLP
PDF · Subscribers
Supplementary Motion Record of Stephanie Hood and Other EmployeesPDF · Subscribers
Motion Record (Returnable April 15, 2024)PDF · Subscribers
Motion Record of Stephanie Hood and Other Employees
  • Applicant Stephanie Hood
  • Commencement date 12 April 2024
  • Court SUPERIOR COURT OF JUSTICE (COMMERCIAL LIST)
  • Court file no BK-24-03050418-0031
  • + 2 more extracted facts
PDF · Subscribers
Second Report of the Proposal Trustee
  • Operational summary TBS Canada completed liquidation and closure of 33 store locations (terminating approximately 197 store-level employees), continues to operate 72 Going Concern Stores with about 570 employees, and is working to rebuild its inventory supply chain following disruption caused by its UK parent's insolvency, while pursuing a going-concern outcome.
  • Cash on hand · Disbursements · Financial position Subscribers
  • + 4 more extracted facts
PDF · Subscribers
Notice of Appearance – Stephanie HoodPDF · Subscribers
Factum (Motion Returnable March 4, 2024)PDF · Subscribers
Motion Record (Returnable March 4, 2024)
  • Applicant The Body Shop Canada Limited
  • Appointee Alvarez & Marsal Canada Inc.
  • Appointee role The Proposal Trustee
  • Court SUPERIOR COURT OF JUSTICE (COMMERCIAL LIST)
  • + 2 more extracted facts
PDF · Subscribers
First Report of the Proposal TrusteePDF · Subscribers

Filing titles and dates are public, and so is each filing's own page. The figures read from them are for subscribers.

CiteProceedings., “The Body Shop Canada Limited” (CCAA), Ontario Superior Court of Justice. Retrieved 20 September 2026, https://proceedings.ca/case/the-body-shop-canada-limited

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Sources last checked · summary updated 1 September 2026 · Report a correction · Printed from proceedings.ca/case/the-body-shop-canada-limited

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.