Alberta · Proposal
Trustee Preliminary Report
Court officer report · 3 December 2025
AI summary
A plain-English summary drawn only from this filing: what it is, why it matters, and the parties, amounts and dates it turns on.
What we verified from this filing95 verified
- appointeeHudson & Company Insolvency Trustees Inc.
- appointee roleTrustee
- commencement date3 December 2025
- court file no25-3306817
- statutory basisSection 50 of the BIA
- secured creditorsnote: GSA security value assessed by Trustee as NIL because CRA's priority deemed trust claim exceeds the value of the Company's assets. Also filed a nominal unsecured claim of $1.00 in the Claims Register (page 9) to preserve rights. · page: 2 · as of: NOI/Proposal filing date (2025-12-03) · debtor: West Air Sheet Metal Ltd. · creditor: Trisura Guarantee Insurance Company · currency: CAD · security: General Security Agreement (GSA) registered on Personal Property Registry
- secured creditorsnote: Related party (affiliate of the Debtor) per Trustee's report. GSA security value assessed by Trustee as NIL because CRA's priority deemed trust claim exceeds the value of the Company's assets. Also filed a nominal unsecured claim of $1.00 in the Claims Register (page 9) to preserve rights. · page: 2 · as of: NOI/Proposal filing date (2025-12-03) · debtor: West Air Sheet Metal Ltd. · creditor: West Air Contracting Inc. · currency: CAD · security: General Security Agreement (GSA) registered on Personal Property Registry
- secured creditorsnote: Amount is the RBC secured claim per Trustee's Claims Register, tied to the specific PMSI-secured vehicle (CBB value $13,515.00, page 2). RBC's broader GSA over all assets has been valued by the Trustee as NIL due to CRA's priority deemed trust claim exceeding asset value (page 2). RBC issued a Notice of Intention to Enforce Security under s.244(a) BIA on 2025-10-07; approx. $211,000 GIC to be seized and applied to indebtedness (page 2). RBC deficiency claimed as unsecured ($897.87 and $205,414.69 per Claims Register, page 8). · page: 6 · as of: 2026-02-05 · amount: 13515 · debtor: West Air Sheet Metal Ltd. · creditor: Royal Bank of Canada (RBC) · currency: CAD · security: PMSI on 2017 Chevrolet Silverado; also holds a General Security Agreement (GSA) over all assets
- unsecured creditorspage: 6 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 39650 · debtor: West Air Sheet Metal Ltd. · creditor: Anna Chung · currency: CAD
- unsecured creditorspage: 6 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 2520 · debtor: West Air Sheet Metal Ltd. · creditor: Big Sky Balancing Company Inc · currency: CAD
- unsecured creditorspage: 6 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 49927.92 · debtor: West Air Sheet Metal Ltd. · creditor: Aqua Air Systems Ltd. · currency: CAD
- unsecured creditorspage: 6 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 203.68 · debtor: West Air Sheet Metal Ltd. · creditor: Bartle & Gibson Co. Ltd. · currency: CAD
- unsecured creditorspage: 6 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 5526.99 · debtor: West Air Sheet Metal Ltd. · creditor: Brock White Canada/WhiteCap · currency: CAD
- unsecured creditorsnote: Preferred class (BIA s.60(1.3)); ranks ahead of ordinary unsecured. Same individual also holds a separate ordinary unsecured claim of $6,590.08 (see below). · page: 6 · as of: 2026-02-05 · basis: Preferred creditor per s.60(1.3)/s.136(1)(d) BIA (employee wage claim); Not proved · amount: 2000 · debtor: West Air Sheet Metal Ltd. · creditor: Rene Soriano (preferred - wage claim) · currency: CAD
- unsecured creditorsnote: Noted as a HASCAP (Highly Affected Sectors Credit Availability Program) loan. · page: 6 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 386673.5 · debtor: West Air Sheet Metal Ltd. · creditor: Business Development Bank of Canada - Calgary · currency: CAD
- unsecured creditorspage: 6 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 2580 · debtor: West Air Sheet Metal Ltd. · creditor: Calgary Construction Association · currency: CAD
- unsecured creditorspage: 6 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 8698.88 · debtor: West Air Sheet Metal Ltd. · creditor: Calgary Fasteners & Tools Ltd. · currency: CAD
- unsecured creditorspage: 6 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 940.8 · debtor: West Air Sheet Metal Ltd. · creditor: Brandt Tractor Ltd. · currency: CAD
- unsecured creditorspage: 6 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 15597.75 · debtor: West Air Sheet Metal Ltd. · creditor: Buchannan, Barry & Co · currency: CAD
- unsecured creditorsnote: Preferred class (BIA s.60(1.3)); ranks ahead of ordinary unsecured. Same individual also holds a separate ordinary unsecured claim of $2,777.71 (see below). · page: 6 · as of: 2026-02-05 · basis: Preferred creditor per s.60(1.3)/s.136(1)(d) BIA (employee wage claim); Not proved · amount: 2000 · debtor: West Air Sheet Metal Ltd. · creditor: Tyler Debusschere (preferred - wage claim) · currency: CAD
- unsecured creditorspage: 6 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 24213.74 · debtor: West Air Sheet Metal Ltd. · creditor: Adler Firestopping Ltd. · currency: CAD
- unsecured creditorspage: 6 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 17864.44 · debtor: West Air Sheet Metal Ltd. · creditor: Ainsworth Inc. · currency: CAD
- unsecured creditorspage: 6 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 78933.57 · debtor: West Air Sheet Metal Ltd. · creditor: AIR CHEK INDUSTRIES INC. · currency: CAD
- unsecured creditorspage: 6 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 2253.36 · debtor: West Air Sheet Metal Ltd. · creditor: Air Liquide Canada Inc.-Western Region · currency: CAD
- unsecured creditorsnote: Lien noted against claim in Claims Register. · page: 6 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 19166.11 · debtor: West Air Sheet Metal Ltd. · creditor: AirCare Systems · currency: CAD
- unsecured creditorspage: 6 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 287.7 · debtor: West Air Sheet Metal Ltd. · creditor: Alberta Toner · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 90.83 · debtor: West Air Sheet Metal Ltd. · creditor: Kern Industries · currency: CAD
- unsecured creditorsnote: Nominal $1.00 claim (credit insurer). · page: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 1 · debtor: West Air Sheet Metal Ltd. · creditor: Euler Hermes Canada · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 77.47 · debtor: West Air Sheet Metal Ltd. · creditor: Calgary Stamp & Stencil Corp. · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 144.11 · debtor: West Air Sheet Metal Ltd. · creditor: Cansel · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 12528.55 · debtor: West Air Sheet Metal Ltd. · creditor: Cascadia Metal Ltd. · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 1698.9 · debtor: West Air Sheet Metal Ltd. · creditor: Central Roofing (Calgary) Ltd. · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 7063.88 · debtor: West Air Sheet Metal Ltd. · creditor: Constant Fire Protection Systems Ltd. · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 3565.83 · debtor: West Air Sheet Metal Ltd. · creditor: Cooper Equipment Rentals Limited · currency: CAD
- unsecured creditorsnote: GST/HST account; Proof of Claim filed and admitted for $32,463.33, matching SOA amount; also admitted for dividend at same figure. · page: 7 · as of: 2026-02-05 · basis: Proof of Claim filed and Admitted per Trustee's Claims Register · amount: 32463.33 · debtor: West Air Sheet Metal Ltd. · creditor: CRA - Tax - Prairies (105625628RT0001) · currency: CAD
- unsecured creditorsnote: Nominal $1.00 claim under RC (payroll) program account, distinct from CRA's deemed trust claim and the RT account claim above. · page: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 1 · debtor: West Air Sheet Metal Ltd. · creditor: CRA - Tax - Prairies (RC) · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 63.2 · debtor: West Air Sheet Metal Ltd. · creditor: Dafco Filtration Productions Ltd. · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 20241 · debtor: West Air Sheet Metal Ltd. · creditor: Dexon Canada · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 3219.46 · debtor: West Air Sheet Metal Ltd. · creditor: Driver Direct (1998) Ltd. · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 31419.77 · debtor: West Air Sheet Metal Ltd. · creditor: ECCO Heating Products Ltd. · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 56127.75 · debtor: West Air Sheet Metal Ltd. · creditor: EH Price Sales Ltd · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 472.5 · debtor: West Air Sheet Metal Ltd. · creditor: Engineered Air · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 2168.36 · debtor: West Air Sheet Metal Ltd. · creditor: Foundry Technical Services Ltd · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 18693.15 · debtor: West Air Sheet Metal Ltd. · creditor: Glass Mechanical Ltd. · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 25322.48 · debtor: West Air Sheet Metal Ltd. · creditor: Global Industrial Canada · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 2100 · debtor: West Air Sheet Metal Ltd. · creditor: Gravity Air Inc. · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 523 · debtor: West Air Sheet Metal Ltd. · creditor: Guardian Chemicals · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 7987.25 · debtor: West Air Sheet Metal Ltd. · creditor: Icon Insulation Western Canada Inc · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 1512 · debtor: West Air Sheet Metal Ltd. · creditor: Jarvis Manufacturing · currency: CAD
- unsecured creditorsnote: Individual creditor. · page: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 20988 · debtor: West Air Sheet Metal Ltd. · creditor: John Volponi · currency: CAD
- unsecured creditorsnote: Nominal $1.00 claim on separate account #C3039, distinct from Johnson Controls LP claim below. · page: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 1 · debtor: West Air Sheet Metal Ltd. · creditor: Johnson Controls #C3039 · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 19855.96 · debtor: West Air Sheet Metal Ltd. · creditor: Johnson Controls LP · currency: CAD
- unsecured creditorspage: 7 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 2532.5 · debtor: West Air Sheet Metal Ltd. · creditor: Keno Crane Services Inc · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 6990.89 · debtor: West Air Sheet Metal Ltd. · creditor: Refrigerative Supply · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 1638 · debtor: West Air Sheet Metal Ltd. · creditor: Orion Safety Equipment · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 12862.33 · debtor: West Air Sheet Metal Ltd. · creditor: Pacific Heating & Cooling · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 924.97 · debtor: West Air Sheet Metal Ltd. · creditor: PAL Mechanical Inc. · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 12665.37 · debtor: West Air Sheet Metal Ltd. · creditor: Plumb Run Mechanical · currency: CAD
- unsecured creditorsnote: Claim noted as arising from a promissory note; nominal $1.00 amount. · page: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 1 · debtor: West Air Sheet Metal Ltd. · creditor: Pomerleau Inc · currency: CAD
- unsecured creditorsnote: Unsecured deficiency claim; RBC also holds a secured PMSI claim of $13,515.00 (see secured creditors) and a separate unsecured claim of $205,414.69 below. · page: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 897.87 · debtor: West Air Sheet Metal Ltd. · creditor: RBC Royal Bank c/o BankruptcyHighway.com · currency: CAD
- unsecured creditorsnote: Unsecured deficiency claim following Trustee's valuation of RBC's GSA security as NIL; RBC seized approx. $211,000 GIC under Notice of Intention to Enforce Security dated 2025-10-07 (page 2). RBC also holds a secured PMSI claim of $13,515.00 (see secured creditors) and a separate unsecured claim of $897.87 above. · page: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 205414.69 · debtor: West Air Sheet Metal Ltd. · creditor: RBC Royal Bank c/o BankruptcyHighway.com · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 6026.99 · debtor: West Air Sheet Metal Ltd. · creditor: RCB LLP · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 273 · debtor: West Air Sheet Metal Ltd. · creditor: Rebel Hotshot · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 551.82 · debtor: West Air Sheet Metal Ltd. · creditor: Merlin Instrumentation · currency: CAD
- unsecured creditorsnote: Ordinary unsecured claim; same individual also holds a separate Preferred creditor wage claim of $2,000.00 (see preferred creditors entry). · page: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 6590.08 · debtor: West Air Sheet Metal Ltd. · creditor: Rene Soriano · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 1335.82 · debtor: West Air Sheet Metal Ltd. · creditor: S.M. Automotive Ltd. · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 2005.5 · debtor: West Air Sheet Metal Ltd. · creditor: Score Manuals · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 6864.11 · debtor: West Air Sheet Metal Ltd. · creditor: Siemens · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 6361.12 · debtor: West Air Sheet Metal Ltd. · creditor: Silver Springs Golf and Country Club · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 10502.1 · debtor: West Air Sheet Metal Ltd. · creditor: Spring Air Acoustics Ltd. · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 250.95 · debtor: West Air Sheet Metal Ltd. · creditor: Sprouse Fire Safety · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 137.35 · debtor: West Air Sheet Metal Ltd. · creditor: Stampede Messenger & Express · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 11991.43 · debtor: West Air Sheet Metal Ltd. · creditor: Swift Builder Ltd. · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 367.5 · debtor: West Air Sheet Metal Ltd. · creditor: Systematic Technical Services Inc. · currency: CAD
- unsecured creditorsnote: Nominal $1.00 claim, c/o General Credit Services Inc. · page: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 1 · debtor: West Air Sheet Metal Ltd. · creditor: Telus Residential/Business Services · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 442.05 · debtor: West Air Sheet Metal Ltd. · creditor: The Software Coach · currency: CAD
- unsecured creditorsnote: Nominal $1.00 claim. · page: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 1 · debtor: West Air Sheet Metal Ltd. · creditor: McCarthy Tetrault LLP - Calgary · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 598.43 · debtor: West Air Sheet Metal Ltd. · creditor: Madill - The Office Company · currency: CAD
- unsecured creditorsnote: Builders' lien registration P96483 noted in Claims Register. · page: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 32248.13 · debtor: West Air Sheet Metal Ltd. · creditor: LCR Mechanical · currency: CAD
- unsecured creditorspage: 8 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 3514.91 · debtor: West Air Sheet Metal Ltd. · creditor: KnK Solutions Ltd. · currency: CAD
- financial positionnote: Grand Total per Claims Register (page 9) of $1,875,268.00 comprises Preferred creditors $4,000.00, Secured creditors $13,515.00, Unsecured creditors $1,372,283.81, and Deemed Trust Claim (CRA) $485,469.19. Only $517,932.52 in proofs of claim had been filed as of this date, of which $32,463.33 was admitted for dividend. Assets are itemized on page 2 (Stock in Trade - Equipment & Inventory, liquidation appraisal, $229,050.00; Accounts Receivable, book value, $194,365.47; Cash on Hand $36,000.00; 2017 Chevrolet Silverado, CBB value, $13,515.00) but no total assets figure is stated in the document, so total_assets is left null rather than computed. · page: 9 · as at: 2026-02-05 · basis: Claims Register / Statement of Affairs as reported by the Trustee (unaudited; most claims marked 'Not proved') · scope: West Air Sheet Metal Ltd. (single entity) · currency: CAD · total liabilities: 1875268
- secured creditorsnote: Deemed trust class; ranks in priority to any creditor of the Company and has a first charge on all assets (page 2). Body text states 'approximately $485,469.19' (page 2); Claims Register shows Proof of Claim filed and Admitted for the identical amount $485,469.19 (page 9). Company proposes to pay a lump sum of $250,000.00 to satisfy this s.60(1.1) requirement (page 2) - proposed settlement, not the claim amount. · page: 9 · as of: 2026-02-05 · amount: 485469.19 · debtor: West Air Sheet Metal Ltd. · creditor: Canada Revenue Agency (CRA) - Deemed Trust Claim · currency: CAD · security: Statutory deemed trust / first charge on all Company assets under s.60(1.1) BIA (payroll source deductions)
- unsecured creditorsnote: Ordinary unsecured claim; same individual also holds a separate Preferred creditor wage claim of $2,000.00 (see preferred creditors entry). · page: 9 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 2777.71 · debtor: West Air Sheet Metal Ltd. · creditor: Tyler Debusschere · currency: CAD
- unsecured creditorspage: 9 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 7525 · debtor: West Air Sheet Metal Ltd. · creditor: Ultima Komplete Construction Inc · currency: CAD
- unsecured creditorspage: 9 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 20940.05 · debtor: West Air Sheet Metal Ltd. · creditor: Walsh LLP · currency: CAD
- unsecured creditorsnote: Nominal unsecured claim; related party (affiliate) also a GSA (secured) holder - see secured creditors entry, security value assessed by Trustee as NIL. · page: 9 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 1 · debtor: West Air Sheet Metal Ltd. · creditor: West Air Contracting Inc. · currency: CAD
- unsecured creditorspage: 9 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 354.29 · debtor: West Air Sheet Metal Ltd. · creditor: Western Materials Handling & Equipment Ltd. · currency: CAD
- unsecured creditorspage: 9 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 4449.55 · debtor: West Air Sheet Metal Ltd. · creditor: Wolseley Mechanical Group · currency: CAD
- unsecured creditorsnote: Nominal unsecured claim; Trisura is also a GSA (secured) holder - see secured creditors entry, security value assessed by Trustee as NIL. · page: 9 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 1 · debtor: West Air Sheet Metal Ltd. · creditor: Trisura Guarantee Insurance Company · currency: CAD
- unsecured creditorspage: 9 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 15933.72 · debtor: West Air Sheet Metal Ltd. · creditor: True Albertan Plumbing & Heating · currency: CAD
- unsecured creditorspage: 9 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 24569.17 · debtor: West Air Sheet Metal Ltd. · creditor: Troy Life & Fire Safety Ltd. · currency: CAD
- unsecured creditorspage: 9 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 5000 · debtor: West Air Sheet Metal Ltd. · creditor: Thomas Group Inc. · currency: CAD
- unsecured creditorspage: 9 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 28111.64 · debtor: West Air Sheet Metal Ltd. · creditor: Tommy HVAC Inc. · currency: CAD
- unsecured creditorspage: 9 · as of: 2026-02-05 · basis: SOA amount per Trustee's Claims Register; Not proved · amount: 5261.55 · debtor: West Air Sheet Metal Ltd. · creditor: Trailmaster Off Road Ind. Ltd. · currency: CAD
- recovery outcomeentries: basis: plan · quote: The Trustee anticipates two employee claims pursuant to Section 60(1.3) of the BIA, for a total of $4,000. · pct of: unstated · outcome: paid_in_full · class key: preferred · stated by: trustee · amount low: 4000 · amount high: 4000 · class label: preferred creditors (employee claims pursuant to Section 60(1.3)) · interim final: unstated · claims qualifier: unstated; basis: estimated · quote: We estimate that unsecured creditors will receive approximately 1.69% of their claim. · pct of: unstated · outcome: distribution · pct low: 1.69 · pct high: 1.69 · class key: unsecured · stated by: trustee · class label: unsecured creditors · interim final: unstated · claims qualifier: unstated; basis: liquidation_alternative · quote: If the proposal fails, a bankruptcy of the debtor will automatically occur, and we estimate that unsecured creditors will receive approximately NIL in a bankruptcy scenario. · pct of: unstated · outcome: nil · class key: unsecured · stated by: trustee · class label: unsecured creditors · interim final: unstated · claims qualifier: unstated; basis: unstated · quote: | ESTIMATED DIVIDEND | | 1.69% | · pct of: unstated · outcome: distribution · pct low: 1.69 · pct high: 1.69 · class key: unsecured · stated by: trustee · class label: Unsecured Claims per Statement of Affairs (Division I Proposal) · claims amount: 1371385.94 · interim final: unstated · claims qualifier: unstated · table missing: A schedule of anticipated realization in the proposal and in a bankruptcy is attached as Schedule 'C'.