Alberta · Receivership (court-appointed)
Draft Interim Distribution Order
Distribution order · 25 February 2026
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What we verified from this filing4 verified
- courtCourt of King's Bench of Alberta
- debtor namesSPECIAL D BAKING LTD.; LAND ASSEMBLY COMPANY (EDMONTON) LTD.; RICHARD SCOTT MANLEY; RICHARD JAMES MANLEY
- order date5 March 2026
- recovery outcomeentries: basis: actual · quote: (a) $83,335.08 to Canada Revenue Agency in respect of its deemed trust claim for unremitted employee source deductions of Special D; · pct of: unstated · outcome: distribution · class key: deemed_trust · stated by: court · amount low: 83335.08 · cumulative: false · amount high: 83335.08 · class label: Canada Revenue Agency (deemed trust claim) · creditor name: Canada Revenue Agency · interim final: unstated · claims qualifier: unstated; basis: actual · quote: (b) $12,523.55 to Service Canada pursuant to its priority claim under the Wage Earner Protection Program Act against the current assets of Special D collected by the Receiver; · pct of: unstated · outcome: distribution · class key: weppa · stated by: court · amount low: 12523.55 · cumulative: false · amount high: 12523.55 · class label: Service Canada (WEPPA priority claim) · creditor name: Service Canada · interim final: unstated · claims qualifier: unstated; basis: actual · quote: (c) $129,496.93 to Farm Credit Canada in respect of interim financing (comprised of principal in the amount of $123,502.84 and interest of $5,994.09), together with $822,443.74 pursuant to Farm Credit Canada's first - ranking personal property security interest. · pct of: unstated · outcome: distribution · class key: secured · stated by: court · cumulative: false · class label: Farm Credit Canada (interim financing and first-ranking security, Special D) · creditor name: Farm Credit Canada · interim final: interim · claims qualifier: unstated; basis: actual · quote: (d) $138,450.98 to ATB Financial, pursuant to its general security agreement; · pct of: unstated · outcome: distribution · class key: secured · stated by: court · amount low: 138450.98 · cumulative: false · amount high: 138450.98 · class label: ATB Financial (general security agreement, Special D) · creditor name: ATB Financial · interim final: unstated · claims qualifier: unstated; basis: actual · quote: (e) $287,001.64 to Reiser (Canada) Co. pursuant to its purchase - money security interest in the proceeds of assets described as Special D Lot 3 in the Amended SISP (the ' Amended SISP ') approved by August 26, 2025, Order of the Honourable Justice Burns in these proceedings; and · pct of: unstated · outcome: distribution · class key: pmsi_lessor · stated by: court · amount low: 287001.64 · cumulative: false · amount high: 287001.64 · class label: Reiser (Canada) Co. (PMSI in proceeds of Special D Lot 3) · creditor name: Reiser (Canada) Co. · interim final: unstated · claims qualifier: unstated; basis: actual · quote: (f) $16,399.27 to Toyota Credit Canada Inc. pursuant to its purchase - money security interest in the proceeds of assets described as Special D Lot 4 in the Amended SISP. · pct of: unstated · outcome: distribution · class key: pmsi_lessor · stated by: court · amount low: 16399.27 · cumulative: false · amount high: 16399.27 · class label: Toyota Credit Canada Inc. (PMSI in proceeds of Special D Lot 4) · creditor name: Toyota Credit Canada Inc. · interim final: unstated · claims qualifier: unstated; basis: actual · quote: (a) $604,476.88 to Farm Credit Canada in respect of financing secured by the Receiver's Borrowing Charge (comprised of principal in the amount of $576,497.16 and interest of $27,979.72), and $3,237,133.15 to Farm Credit Canada representing the remaining funds available after the distributions to other secured creditors; · pct of: unstated · outcome: distribution · class key: secured · stated by: court · cumulative: false · class label: Farm Credit Canada (Borrowing Charge and remaining funds, LAC) · creditor name: Farm Credit Canada · interim final: unstated · claims qualifier: unstated; basis: actual · quote: (b) $312,441.60 to ATB Financial pursuant to its first - ranking mortgage in lands legally described as: · pct of: unstated · outcome: distribution · class key: secured · stated by: court · amount low: 312441.6 · cumulative: false · amount high: 312441.6 · class label: ATB Financial (first-ranking mortgage, LAC) · creditor name: ATB Financial · interim final: interim · claims qualifier: unstated; basis: actual · quote: (c) $835,828.72 to Fianna Capital Management Group Ltd. pursuant to its second - ranking mortgage in the Lands · pct of: unstated · outcome: distribution · class key: secured · stated by: court · amount low: 835828.72 · cumulative: false · amount high: 835828.72 · class label: Fianna Capital Management Group Ltd. (second-ranking mortgage, LAC) · creditor name: Fianna Capital Management Group Ltd. · interim final: interim · claims qualifier: unstated · stated on: 2026-03-05 · table missing: