| Canada Revenue AgencyDeemed trusts (CRA and other) · Unsecured · Preferred (BIA s. 136) | 926 | 1,229 more → |
| Agence du Revenu du CanadaUnsecured · Deemed trusts (CRA and other) · Secured · Preferred (BIA s. 136) | 719 | 1,140 more → |
| Ministère du Revenu du QuébecUnsecured · Deemed trusts (CRA and other) · Secured · Preferred (BIA s. 136) | 641 | 1,664 more → |
| Royal Bank of CanadaSecured · Unsecured · Deemed trusts (CRA and other) · PMSI / lessors | 556 | 742 more → |
| Unsecured creditorsUnsecured · Preferred (BIA s. 136) · Landlord preferred | 532 | 579 more → |
| Bell CanadaUnsecured · Secured | 298 | 406 more → |
| CNESSTSecured · Unsecured · Preferred (BIA s. 136) | 285 | 282 more → |
| Bank of MontrealSecured · Unsecured · PMSI / lessors · Deemed trusts (CRA and other) | 279 | 373 more → |
| Agence du revenu du QuébecUnsecured · Secured · Deemed trusts (CRA and other) · Preferred (BIA s. 136) | 272 | 381 more → |
| Hydro-QuébecUnsecured · Secured | 264 | 293 more → |
| CRA - Tax - OntarioUnsecured · Secured · Deemed trusts (CRA and other) · Landlord preferred · Preferred (BIA s. 136) | 252 | 452 more → |
| Business Development Bank of CanadaSecured · Unsecured · PMSI / lessors | 241 | 287 more → |
| EmployeesUnsecured · Preferred (BIA s. 136) · Landlord preferred · Secured · Deemed trusts (CRA and other) | 185 | 204 more → |
| PPSA equipment financiersPMSI / lessors | 183 | 180 more → |
| ARC - Taxe - QuébecUnsecured · Deemed trusts (CRA and other) · Secured | 168 | 182 more → |
| Workplace Safety and Insurance BoardUnsecured · Secured · Preferred (BIA s. 136) | 164 | 163 more → |
| Banque de développement du CanadaSecured · Unsecured | 151 | 189 more → |
| CNESST - MontréalUnsecured · Secured · Preferred (BIA s. 136) | 147 | 144 more → |
| TelusUnsecured · Preferred (BIA s. 136) | 115 | 118 more → |
| The Toronto-Dominion BankSecured · Unsecured · PMSI / lessors | 111 | 132 more → |
| CWB National Leasing Inc.Secured · Unsecured · PMSI / lessors | 110 | 118 more → |
| The Bank of Nova ScotiaSecured · Unsecured · Deemed trusts (CRA and other) · PMSI / lessors | 110 | 124 more → |
| Ministry of FinanceUnsecured · Secured | 107 | 109 more → |
| Visa - DesjardinsUnsecured | 106 | 164 more → |
| Banque Nationale du CanadaSecured · Unsecured | 104 | 131 more → |
| Ministère du revenu du Québec - TPSUnsecured | 101 | 101 more → |
| Export Development CanadaSecured · Unsecured · Preferred (BIA s. 136) | 99 | - Nunavut Iron Ore, Inc., Baffinland Iron Mines Corporation, 12334992 Canada Inc., Baffinland Iron Mines LPUSD $75,000,000—
- ClearPier Inc., Advinteo Inc., ClearPier Performance Inc., Solavid Inc., Vexigo Inc., VTV Studio Inc., and Media Quest Group Limited$74,420,700—
- Merit Functional Foods Corporation and 11410083 Canada LTD$58,600,000—
102 more → |
| Investissement QuébecSecured · Unsecured | 99 | 118 more → |
| Purolator Inc.Unsecured · Preferred (BIA s. 136) | 99 | 96 more → |
| CNESST - Centre de recouvrement EstUnsecured | 94 | 91 more → |
| UPS CanadaUnsecured · Preferred (BIA s. 136) | 92 | 95 more → |
| CINTAS CANADA LIMITEDUnsecured | 87 | 88 more → |
| National Bank of CanadaSecured · Unsecured · Deemed trusts (CRA and other) · Preferred (BIA s. 136) | 87 | 102 more → |
| CRA - Tax - PrairiesUnsecured · Deemed trusts (CRA and other) · Preferred (BIA s. 136) · Secured · Landlord preferred | 86 | 140 more → |
| RBC - Banque Royale du CanadaUnsecured · Secured | 85 | 137 more → |
| Bell MobilityUnsecured · Preferred (BIA s. 136) | 83 | 80 more → |
| Canadian Western BankSecured · Unsecured · Deemed trusts (CRA and other) | 80 | 93 more → |
| Air Liquide Canada Inc.Unsecured · Preferred (BIA s. 136) | 78 | 80 more → |
| CNESST du QuébecUnsecured · Secured · Preferred (BIA s. 136) | 75 | 74 more → |
| Meridian Onecap Credit Corp.Secured · Unsecured · PMSI / lessors | 75 | 75 more → |
| Receiver GeneralUnsecured · Preferred (BIA s. 136) · Secured | 75 | 78 more → |
| Banque Royale du CanadaUnsecured · Secured · Deemed trusts (CRA and other) | 74 | 83 more → |
| De Lage Landen Financial Services Canada Inc.Secured · Unsecured · PMSI / lessors | 73 | 72 more → |
| UlineUnsecured | 72 | 70 more → |
| Xerox Canada Ltd.Unsecured · Secured · PMSI / lessors | 72 | 75 more → |
| Bank of Nova ScotiaSecured · Unsecured | 71 | 84 more → |
| BC HydroUnsecured | 71 | 70 more → |
| CRA - Tax - PacificUnsecured · Deemed trusts (CRA and other) · Secured · Preferred (BIA s. 136) · Landlord preferred | 71 | 87 more → |
| EnbridgeUnsecured | 71 | 76 more → |
| Minister of FinanceUnsecured · Secured | 71 | 90 more → |
| ULINE CANADA CORPORATIONUnsecured · Preferred (BIA s. 136) | 71 | 69 more → |
| CIBCSecured · Unsecured | 69 | 85 more → |
| FEDERAL EXPRESS CANADA LTD.Unsecured · Preferred (BIA s. 136) | 69 | 68 more → |
| RCAP Leasing Inc.Secured · Unsecured · PMSI / lessors | 69 | 73 more → |
| Agence du Revenu du Canada - DASDeemed trusts (CRA and other) · Secured · Unsecured · Preferred (BIA s. 136) | 67 | 64 more → |
| Canadian Imperial Bank of CommerceSecured · Unsecured · Deemed trusts (CRA and other) · PMSI / lessors | 67 | - 1228 Mansfield Development GP Inc., 9399-6767 Québec Inc., 1201-1215 Phillips Square Phase II Development GP Inc., and 9368-9008 Québec Inc., together with four related limited partnerships corresponding to the Mansfield Condos and the three Phillips Square phases$32,428,7107 Jan 2026
- Fluid Brands Inc$24,000,000—
- 11041045 Canada Inc (a.k.a Bowring)$24,000,000—
72 more → |
| TELUS MOBILITYUnsecured | 67 | 64 more → |
| Ministère du revenu du Québec - DASDeemed trusts (CRA and other) · Secured · Unsecured · Preferred (BIA s. 136) | 65 | 62 more → |
| Vault Credit CorporationSecured · Unsecured · PMSI / lessors | 65 | 65 more → |
| Bell Canada F-88 - BusinessUnsecured · Preferred (BIA s. 136) | 64 | 78 more → |
| Ministry of Finance - ON PST, EHT & Other TaxesUnsecured · Secured | 64 | 67 more → |
| Ministère du Revenu du Québec - ImpôtsUnsecured | 63 | 60 more → |
| MNP LLPUnsecured | 63 | 66 more → |
| RogersUnsecured · Preferred (BIA s. 136) | 63 | 62 more → |
| Service CanadaUnsecured · Deemed trusts (CRA and other) · Landlord preferred · Secured · Preferred (BIA s. 136) | 62 | 65 more → |
| EnmaxPreferred (BIA s. 136) · Unsecured | 61 | 62 more → |
| Receveur Général du CanadaUnsecured · Secured · Preferred (BIA s. 136) · Deemed trusts (CRA and other) | 61 | 58 more → |
| Ford Credit Canada LimitedUnsecured · Secured · PMSI / lessors | 60 | 76 more → |
| Waste ManagementUnsecured | 60 | 58 more → |
| Agence du Revenu du Canada - ImpôtsUnsecured | 59 | 56 more → |
| Ministère du revenu du Québec - TVQUnsecured | 59 | 56 more → |
| Direct Energy Regulated ServicesUnsecured · Preferred (BIA s. 136) | 58 | 56 more → |
| 407 ETRUnsecured · Secured | 56 | 64 more → |
| ATB FinancialSecured · Unsecured | 56 | 66 more → |
| Ministry of Finance - PST - British ColumbiaUnsecured · Secured | 56 | 57 more → |
| Raymond Chabot Grant ThorntonUnsecured | 56 | 54 more → |
| RBC Royal Bank / Banque RoyaleSecured · Unsecured | 56 | 78 more → |
| Superior PropaneUnsecured · Preferred (BIA s. 136) | 56 | 55 more → |
| TD Canada TrustSecured · Unsecured | 55 | 68 more → |
| Enbridge Gas Distribution - OntarioUnsecured | 54 | 58 more → |
| HSBC Bank CanadaSecured · Unsecured · Deemed trusts (CRA and other) | 54 | 57 more → |
| ScotiabankUnsecured · Secured · PMSI / lessors | 54 | 63 more → |
| Purolator Courier Ltd.Unsecured | 53 | 51 more → |
| TD Canada Trust c/o FCT Default SolutionsUnsecured · Secured · Preferred (BIA s. 136) | 53 | 83 more → |
| EmployésUnsecured · Preferred (BIA s. 136) · Secured | 52 | 62 more → |
| GFL Environmental Inc.Unsecured · Preferred (BIA s. 136) | 52 | 50 more → |
| National Leasing Group Inc.Secured · Unsecured · PMSI / lessors | 52 | 55 more → |
| RBC Royal BankSecured · Unsecured | 52 | 73 more → |
| WorkSafeBC - Collections DepartmentUnsecured | 52 | 49 more → |
| KPMG LLPUnsecured · Preferred (BIA s. 136) | 51 | 50 more → |
| Linde Canada Inc.Unsecured · Preferred (BIA s. 136) · Secured | 51 | 53 more → |
| Receiver General for CanadaUnsecured · Preferred (BIA s. 136) | 51 | 56 more → |
| Visa DesjardinsUnsecured · Secured | 51 | 81 more → |
| WSIBUnsecured · Preferred (BIA s. 136) | 51 | 50 more → |
| Orkin Canada CorporationUnsecured | 50 | 52 more → |
| EPCORUnsecured · Preferred (BIA s. 136) | 49 | 46 more → |
| Waste Connections of Canada Inc.Unsecured · Preferred (BIA s. 136) | 49 | 47 more → |
| WCB Workers Compensation Board of AlbertaUnsecured · Preferred (BIA s. 136) | 49 | 46 more → |
| Workplace Safety & Insurance BoardUnsecured · Preferred (BIA s. 136) | 49 | 47 more → |
| AMEX BANK OF CANADAUnsecured · Preferred (BIA s. 136) | 48 | 48 more → |
| Hydro One Networks Inc.Unsecured | 48 | 47 more → |
| Toronto-Dominion BankUnsecured · Secured · PMSI / lessors | 48 | 58 more → |
| Enbridge GasUnsecured · Secured | 47 | - Balboa Inc., DSPLN Inc., Happy Gilmore Inc., Interlude Inc., Multiville Inc., The Pink Flamingo Inc., Hometown Housing Inc., the Mulligan Inc., Horses In The Back Inc., Neat Nests Inc. and Joint Captain Real Estate Inc.$296,17823 Jan 2024
- 14113268 Canada Inc AVP Greenhouses$295,200—
- Woodbine Mall Holdings Inc. and Fantasy Fair and Kids Village Inc.$85,558—
46 more → |
| Roynat Inc.Secured · Unsecured | 47 | 49 more → |
| American Express c/o FCT Default SolutionsUnsecured · Preferred (BIA s. 136) | 46 | 47 more → |
| Gs1 CanadaUnsecured | 46 | 44 more → |
| CRA - Tax - AtlanticUnsecured · Deemed trusts (CRA and other) · Preferred (BIA s. 136) | 45 | 79 more → |
| BDCSecured · Unsecured | 44 | 53 more → |
| Énergir, s.e.c.Unsecured | 44 | 41 more → |
| Preferred creditorsPreferred (BIA s. 136) · Landlord preferred | 44 | 41 more → |
| Banque de MontréalSecured · Unsecured | 43 | 47 more → |
| CINTASUnsecured | 43 | 40 more → |
| CRAUnsecured · Deemed trusts (CRA and other) · Preferred (BIA s. 136) | 43 | 52 more → |
| Ontario Ministry of FinanceSecured · Unsecured · Deemed trusts (CRA and other) | 43 | 41 more → |
| Commission de la construction du QuébecUnsecured · Preferred (BIA s. 136) · Secured · Landlord preferred | 42 | 42 more → |
| Fédération des Caisses Desjardins du QuébecUnsecured · Secured | 42 | 45 more → |
| Pitney BowesUnsecured | 41 | 38 more → |
| BMO Bank of MontrealSecured · Unsecured | 40 | 58 more → |
| RBC Royal Bank c/o BankruptcyHighway.comUnsecured · Secured | 40 | 57 more → |
| StaplesUnsecured | 40 | 37 more → |
| United RentalsUnsecured · Landlord preferred | 40 | 38 more → |
| Alectra UtilitiesUnsecured | 39 | 37 more → |
| BMO - Financial GroupSecured · Unsecured | 39 | 49 more → |
| Federal ExpressUnsecured | 39 | 36 more → |
| Scotiabank c/o Canaccede International Management Ltd.Secured · Unsecured · PMSI / lessors | 39 | 58 more → |
| TELUS COMMUNICATIONSUnsecured | 39 | 36 more → |
| UPSUnsecured · Preferred (BIA s. 136) | 39 | 41 more → |
| Direct EnergyUnsecured · Preferred (BIA s. 136) | 38 | 35 more → |
| PurolatorUnsecured | 38 | 38 more → |
| RBC Royal Bank Visa c/o BankruptcyHighway.comUnsecured · Secured | 38 | 61 more → |
| 407 ETR Express Toll RouteUnsecured | 37 | 38 more → |
| Bell AliantUnsecured | 37 | 42 more → |
| City of TorontoSecured · Preferred (BIA s. 136) · Unsecured | 37 | 38 more → |
| FEDEXUnsecured | 37 | 34 more → |
| PRICEWATERHOUSECOOPERS LLPUnsecured | 37 | 36 more → |
| Revenu QuébecUnsecured · Deemed trusts (CRA and other) · Secured | 37 | 36 more → |
| Toronto HydroUnsecured · Preferred (BIA s. 136) | 37 | 34 more → |
| Various EmployeesUnsecured · Preferred (BIA s. 136) · Secured | 37 | 38 more → |
| BDO Canada LLPUnsecured · Secured | 36 | 33 more → |
| Canadian Linen & Uniform ServiceUnsecured | 36 | 39 more → |
| ComputershareUnsecured | 36 | 34 more → |
| ENVIRO CONNEXIONSUnsecured | 36 | 33 more → |
| Hydro-QuebecUnsecured | 36 | 39 more → |
| Manitoulin TransportUnsecured | 36 | 34 more → |
| TD Canada Trust Visa C/O FCT Default SolutionsUnsecured · Secured | 36 | 40 more → |
| Vidéotron S.E.N.C.Unsecured | 36 | 33 more → |
| CNESST - QuébecUnsecured | 35 | 32 more → |
| Fasken Martineau DuMoulin LLPUnsecured | 35 | 34 more → |
| Manulife FinancialUnsecured | 35 | 32 more → |
| Secured creditorsSecured · Deemed trusts (CRA and other) | 35 | 35 more → |
| Toronto Dominion BankSecured · Unsecured | 35 | 36 more → |
| CANADA POST CORPORATIONUnsecured | 34 | 32 more → |
| Farm Credit CanadaSecured · Unsecured | 34 | 37 more → |
| HiltiUnsecured | 34 | 32 more → |
| Hydro QuebecUnsecured | 34 | 31 more → |
| Intact AssuranceUnsecured | 34 | 31 more → |
| DHL EXPRESSUnsecured | 33 | 30 more → |
| Gowling WLGUnsecured · Preferred (BIA s. 136) | 33 | 36 more → |
| Orkin CanadaUnsecured · Preferred (BIA s. 136) | 33 | - Balboa Inc., DSPLN Inc., Happy Gilmore Inc., Interlude Inc., Multiville Inc., The Pink Flamingo Inc., Hometown Housing Inc., the Mulligan Inc., Horses In The Back Inc., Neat Nests Inc. and Joint Captain Real Estate Inc.$9,74623 Jan 2024
- Canada Fluorspar (NL) Inc. and Canada Fluorspar Inc.$2,9627 Nov 2025
- Rothmans, Benson & Hedges Inc$2,56721 Mar 2019
31 more → |
| Vidéotron Ltée - QuébecUnsecured | 33 | 30 more → |
| Canada PostUnsecured | 32 | 31 more → |
| Canadian SpringsUnsecured | 32 | 29 more → |
| FOURNITURES DE BUREAU DENISUnsecured | 32 | 29 more → |
| PITNEYWORKSUnsecured | 32 | 29 more → |
| Ricoh Canada Inc.Unsecured · Secured | 32 | 29 more → |
| Telus Mobility ServicesUnsecured | 32 | 32 more → |
| Computershare Trust Company of CanadaSecured · Unsecured | 31 | 28 more → |
| Culligan WaterUnsecured | 31 | 28 more → |
| McMaster-CarrUnsecured · Preferred (BIA s. 136) | 31 | 29 more → |
| SHRED-IT INTERNATIONAL ULCUnsecured | 31 | 28 more → |
| Worksafe BCUnsecured · Secured | 31 | 31 more → |
| BDC Capital Inc.Unsecured · Secured | 30 | 31 more → |
| Deloitte LLPUnsecured | 30 | 28 more → |
| Dentons Canada LLPUnsecured · Preferred (BIA s. 136) | 30 | 29 more → |
| ÉNERGIRUnsecured | 30 | 28 more → |
| Grant Thornton LLPUnsecured · Preferred (BIA s. 136) | 30 | 29 more → |
| KAL TIREUnsecured · Secured · Preferred (BIA s. 136) | 30 | 30 more → |
| KONICA MINOLTA BUSINESS SOLUTIONSUnsecured · Secured · PMSI / lessors | 30 | 28 more → |
| LIFTOW LIMITEDUnsecured | 30 | 28 more → |
| MCMILLAN LLPUnsecured | 30 | 27 more → |
| Mercedes-Benz Financial Services Canada CorporationSecured · Unsecured · PMSI / lessors | 30 | 32 more → |
| Receiver General of CanadaUnsecured · Secured | 30 | 30 more → |
| EcolabUnsecured | 29 | 26 more → |
| Fortis BCUnsecured | 29 | 27 more → |
| FOUNTAIN TIREUnsecured · Secured | 29 | 30 more → |
| Imperial OilUnsecured | 29 | 26 more → |
| Salaires et VacancesUnsecured · Preferred (BIA s. 136) · Secured | 29 | 32 more → |
| TD BankUnsecured · Secured | 29 | 32 more → |
| UNION GASUnsecured · Preferred (BIA s. 136) | 29 | 29 more → |
| WorkSafeBCUnsecured · Secured · Preferred (BIA s. 136) | 29 | 26 more → |
| American ExpressUnsecured · Preferred (BIA s. 136) | 28 | 28 more → |
| Bell MobilitéUnsecured | 28 | 26 more → |
| Borden Ladner Gervais LLPUnsecured | 28 | 25 more → |
| CRA - GST/HST - VancouverUnsecured | 28 | 25 more → |
| Ernst & Young LLPUnsecured | 28 | 25 more → |
| Fastenal CanadaUnsecured | 28 | 25 more → |
| GRAND & TOYUnsecured | 28 | 25 more → |
| Honda Canada Finance Inc.Secured · Unsecured · PMSI / lessors | 28 | 30 more → |
| KingSett Mortgage CorporationSecured · Unsecured | 28 | 33 more → |
| Air liquideUnsecured | 27 | 24 more → |