#Report
Supplement to the Second Report of the Interim Receiver – April 30 2025 — Court officer report
V.G.A. Carpentry Inc.
FollowActive
- Proceeding
- Receivership (court-appointed)section 101 of the Courts of Justice Act, R.S.O. 1990, C. C. 4, as amended, and section 248 of the Business Corporations Act, R.S.O. 1990, C B.16, as amended
- Court
- Ontario Superior Court of Justice · Commercial List
- File
- CV-24-00726047-00CL
Filings held5
Last activity30 Apr 2025
On the record699 days
OverviewSummary updated
V.G.A. Carpentry Inc. is the subject of a court-appointed receivership in the Ontario Superior Court of Justice (In Bankruptcy and Insolvency), commenced on October 22, 2024 under section 243 of the Bankruptcy and Insolvency Act and provincial Judicature Act authority, under court file CV-24-00726047-00CL. The proceeding opened that day with an interim order. It remains active. Beyond commencement, the record for this matter carries no further entered milestones: no subsequent orders, reports or motions have been recorded against the file.
Proceedings AIAsk this case — answers cite the filings
Case updates5 dated entries
#Report
The officer filed a report. Court file CV-24-00726047-00CL.
Source: Second Report to Court of the Interim Receiver – February 10 2025
#Order
Interim order granted Tuesday, October 22, 2024, opening the Ontario receivership file and marking the commencement of the proceeding against V.G.A. Carpentry Inc.
Source: Interim Receivership Court Order
Parties
Debtor
V.G.A. Carpentry Inc.
Receiver
Dodick Landau
Bench and counselPer the orders and service lists on the record
Bench
| Judge | Court | On this docket | Cases on record |
|---|---|---|---|
| Justice Penny | Ontario Superior Court of Justice | 2 orders, Oct 2024 – Oct 2025 | 179 cases on record |
Counsel of record
| Party | Counsel | First seen | Source |
|---|---|---|---|
| ApplicantNicola Surace | Miller Thomson LLP | 22 Oct 2025 | Order · 22 Oct 2025 |
Capital structureAs asserted in the filings
| # | Priority class | Creditor | Amount | Source |
|---|---|---|---|---|
| 3 | Deemed trusts (CRA and other) | Canada Revenue Agency (CRA) - unremitted payroll source deductions · in 926 casesDeemed trust claim under source deduction remittance obligations — Exact figure per CRA Requirement to Pay dated August 28, 2024 (includes accrued interest and penalties). A prior April 2024 CRA payroll audit had estimated approximately $990,000 payable for the period Jan 1, 2023 to March 31, 2024 (superseded prose estimate). CRA subsequently garnished VGA's CIBC account. Deemed-trust claims of this kind rank ahead of ordinary security. Endorsement notes potential personal liability of directors for source-deduction shortfalls. — debtor: V.G.A. Carpentry Limited · as of 28 Aug 2024 | $1.02M | First Report to Court of the Interim Receiver |
| 3 | Deemed trusts (CRA and other) | Canada Revenue Agency (CRA) - unremitted HST · in 926 casesDeemed trust claim under HST remittance obligations — Exact figure per CRA Requirement to Pay dated August 28, 2024 (includes accrued interest and penalties). Deemed-trust claims of this kind rank ahead of ordinary security. Endorsement notes potential personal liability of directors for HST shortfalls. — debtor: V.G.A. Carpentry Limited · as of 28 Aug 2024 | $1.01M | First Report to Court of the Interim Receiver |
| 4 | Secured | Canadian Imperial Bank of Commerce (CIBC) · in 67 casesSecurity interest referenced in Appointment Order para 14; expressly excluded from the priority of the Interim Receiver's Charge (nature/amount of security not detailed in the excerpted pages) — CIBC was VGA's operating bank and processed CRA garnishments against VGA's account; existence of a security interest is confirmed by the carve-out in the Appointment Order, but no balance is stated on these pages. — debtor: V.G.A. Carpentry Limited | — | First Report to Court of the Interim Receiver |
| 8 | Unsecured | Canada Revenue Agency (CRA) - corporate tax payable · in 926 casesOrdinary corporate income tax debt (not a deemed-trust claim, unlike the payroll and HST amounts). Forms part of the aggregate 'over $2 million' CRA indebtedness referenced generally in the Applicant Affidavits (page 7). — debtor: V.G.A. Carpentry Limited · as of 28 Aug 2024 | $73.6K | First Report to Court of the Interim Receiver |
| 8 | Unsecured | Gillam Group Inc. · in 2 casesas of Weidman Letter to Interim Receiver, November 2024 — Disputed; amount not quantified. Per Gillam's May 18, 2023 Default Letter, VGA defaulted on contractual obligations and the cost of the resulting backcharge exceeds the value of work VGA completed prior to default, such that 'there is currently a balance owing to Gillam on VGA's account.' VGA's own subledger instead showed $525,178.82 as receivable from Gillam, which Gillam disputes in full (reported as NIL by Gillam per Appendix G). — debtor: V.G.A. Carpentry Limited | — | First Report to Court of the Interim Receiver |
“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.
Documents5 filings
| Date | Document | File |
|---|---|---|
Interim Receivership Court Order
| ||
| Supplement to the Second Report of the Interim Receiver – April 30 2025 | ||
Second Report to Court of the Interim Receiver – February 10 2025
| ||
First Report to Court of the Interim Receiver
| ||
Court Endorsement
| ||
Filing titles, dates, and extracted key facts are public.
CiteProceedings., “V.G.A. Carpentry Inc.” (Receivership (court-appointed)), Ontario Superior Court of Justice · Commercial List. Retrieved 20 September 2026, https://proceedings.ca/case/v-g-a-carpentry-inc