Ontario · Bankruptcy
Notice of Bankruptcy and First Meeting of Creditors including creditors package.
Notice to creditors · 28 November 2025
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What we verified from this filing101 verified
- appointeeGoldhar & Associates Ltd.
- appointee roletrustee
- commencement date27 November 2025
- court file no31-3303388
- provinceOntario
- statutory basisSubsection 102(1) of the Act
- financial positionnote: Statement of Affairs reports Secured creditors of $0.00 (line 1 of Liabilities), Preferred creditors $0.00 (line 2), Unsecured creditors $1,155,455.39 (line 3), and Contingent/trust claims $613,235.00 (line 4). Line labelled 'Surplus' on the liabilities schedule shows $1,768,209.94, but this figure is contradicted elsewhere on the same page, which reports 'Deficiency -1,768,209.94' (Total assets $480.45 less Total liabilities $1,768,690.39); the deficiency figure is treated as authoritative. · page: 2 · as at: 2025-11-25 · basis: Statement of Affairs (Form 78) sworn/declared by director William Brandon Farmer · scope: The General Partnership Inc. (formerly 2582201 Ontario Limited, o/a Dasha) - entity level · currency: CAD · total assets: 480.45 · total liabilities: 1768690.39
- unsecured creditorsnote: Shareholder of GP - related party · page: 4 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: 2612586 Ontario Limited · currency: CAD
- unsecured creditorsnote: Shareholder of GP - related party · page: 4 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: 2582426 Ontario Inc. · currency: CAD
- unsecured creditorsnote: Shareholder of GP - related party · page: 4 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: 2273521 Ontario Inc. · currency: CAD
- unsecured creditorsnote: Vendor for GP · page: 4 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1583.01 · debtor: The General Partnership Inc. · creditor: 2141388 ONT INC aka Lucky Vegetable and Fruit · currency: CAD
- unsecured creditorsnote: Shareholder of GP - related party · page: 4 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: 1980339 Ontario Inc. · currency: CAD
- unsecured creditorsnote: Shareholder of GP - related party · page: 4 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: 1536124 Ontario Inc. · currency: CAD
- unsecured creditorsnote: Bailiff for Canadian Linen · page: 4 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. (formerly 2582201 Ontario Limited, o/a Dasha) · creditor: (CCA) Commercial Credit Adjusters Ltd. · currency: CAD
- unsecured creditorsnote: Shareholder of GP - related party; separate contingent/trust claim of $205,856.86 reported (SOA line 4) · page: 4 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: 7676859 Canada Inc. · currency: CAD
- unsecured creditorsnote: Vendor for GP · page: 4 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 4947.91 · debtor: The General Partnership Inc. · creditor: Abe Enterprise · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 5 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1730 · debtor: The General Partnership Inc. · creditor: Aryana Saffary · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 5 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 2658.72 · debtor: The General Partnership Inc. · creditor: Augusta Fruit Market Ltd · currency: CAD
- unsecured creditorsnote: Shareholder - related party; separate contingent/trust claim of $205,856.86 reported (SOA line 4) · page: 5 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Barbanti Capital Inc. · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 5 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 486 · debtor: The General Partnership Inc. · creditor: Alejandro Melo Hoyos · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 5 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 53.66 · debtor: The General Partnership Inc. · creditor: Aida Yishak · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 5 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 563 · debtor: The General Partnership Inc. · creditor: Adam Ewings · currency: CAD
- unsecured creditorsnote: Counsel for Allied Properties · page: 5 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Aird & Berlis LLP (Attn: Judy L. Zammit) · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 5 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 697 · debtor: The General Partnership Inc. · creditor: Alexander Trimble · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 5 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 318 · debtor: The General Partnership Inc. · creditor: Anish John · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 6 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 125 · debtor: The General Partnership Inc. · creditor: Christina Mears · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 6 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 3404.58 · debtor: The General Partnership Inc. · creditor: Best Product Distribution · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 6 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 4014.76 · debtor: The General Partnership Inc. · creditor: Canadian Linen and Uniform Service · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 6 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 960 · debtor: The General Partnership Inc. · creditor: Charanjeet Singh · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 6 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 154.35 · debtor: The General Partnership Inc. · creditor: Chasers Fresh Juice Inc · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 6 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 7972.73 · debtor: The General Partnership Inc. · creditor: Chemsyn · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 6 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 3423.55 · debtor: The General Partnership Inc. · creditor: Citron Hygiene Canada Inc · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 6 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Citron Hygiene GP Inc. · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 6 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 6295 · debtor: The General Partnership Inc. · creditor: Clean All Building Maintenance Services · currency: CAD
- unsecured creditorsnote: Former shareholder of GP - related party · page: 7 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Crewcut Investments Inc · currency: CAD
- unsecured creditorsnote: Deemed-trust class (HST/GST) · page: 7 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Canada Revenue Agency - HST/GST · currency: CAD
- unsecured creditorsnote: Deemed-trust class (payroll source deductions); separate contingent/trust claim of $1.00 reported (SOA line 4) · page: 7 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Canada Revenue Agency - Payroll · currency: CAD
- unsecured creditorsnote: Deemed-trust class (corporate tax) · page: 7 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 126878 · debtor: The General Partnership Inc. · creditor: Canada Revenue Agency - Corporate Tax · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 7 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 654.64 · debtor: The General Partnership Inc. · creditor: Cottonwood Agency · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 7 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 125 · debtor: The General Partnership Inc. · creditor: Corrina Malfatti · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 8 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1195.58 · debtor: The General Partnership Inc. · creditor: Festa Services Inc. · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 8 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 926.42 · debtor: The General Partnership Inc. · creditor: Daily Seafood Inc. · currency: CAD
- unsecured creditorsnote: Former vendor (Santa Monica, CA, USA); amount reported in CAD · page: 8 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 5312.5 · debtor: The General Partnership Inc. · creditor: Hawke Media LLC · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 8 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 375 · debtor: The General Partnership Inc. · creditor: Gemma Henderson · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 8 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 220.35 · debtor: The General Partnership Inc. · creditor: DiGabi Visuals Inc. · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 8 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 196 · debtor: The General Partnership Inc. · creditor: Emalie Van Gurp-Forsyth · currency: CAD
- unsecured creditorsnote: Shareholder - related party; separate contingent/trust claim of $61,683.81 reported (SOA line 4) · page: 8 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Emjaykay Holdings Inc · currency: CAD
- unsecured creditorsnote: Former shareholder of GP - related party · page: 8 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Esmerelda Inc. · currency: CAD
- unsecured creditorsnote: GP CEBA loan · page: 8 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Export Development Canada (Attn: Christine Barnett) · currency: CAD
- unsecured creditorsnote: Former shareholder of GP - related party · page: 9 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Julian Mossanen · currency: CAD
- unsecured creditorsnote: Loan · page: 9 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 2020.77 · debtor: The General Partnership Inc. · creditor: Honeycomb Hospitality Group · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 9 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1098 · debtor: The General Partnership Inc. · creditor: Irish Dorn Rosales · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 9 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: J.Giggie · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 9 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 652 · debtor: The General Partnership Inc. · creditor: Jeremy Hurtado · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 9 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 3324 · debtor: The General Partnership Inc. · creditor: Jing Peking Foods | The Northern Dumpling Co · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 9 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 211 · debtor: The General Partnership Inc. · creditor: Juice Concepts · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 9 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 670 · debtor: The General Partnership Inc. · creditor: Julia Pharoah · currency: CAD
- unsecured creditorsnote: Former shareholder of GP - related party · page: 9 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Karl Cheong · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 9 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1073 · debtor: The General Partnership Inc. · creditor: Kwazay Barlea · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 10 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 152 · debtor: The General Partnership Inc. · creditor: Laura Guadagnolo · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 10 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 89 · debtor: The General Partnership Inc. · creditor: Leila Pathak · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 10 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1717 · debtor: The General Partnership Inc. · creditor: Luca Roi · currency: CAD
- unsecured creditorsnote: Provincial tax claim (deemed trust class) · page: 10 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Ministry of Finance - ON PST, EHT & Other Taxes (Attn: Mrs. Asta Alberry) · currency: CAD
- unsecured creditorsnote: Shareholder - related party; separate contingent/trust claim of $61,683.80 reported (SOA line 4) · page: 10 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Nineteen Eighty Two Inc. · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 10 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 986 · debtor: The General Partnership Inc. · creditor: Mosto Foods Inc. · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 10 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 441 · debtor: The General Partnership Inc. · creditor: Mia Food Service Ltd. · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 10 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1923 · debtor: The General Partnership Inc. · creditor: Michael Cope · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 10 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 291 · debtor: The General Partnership Inc. · creditor: Minh Minh La · currency: CAD
- unsecured creditorsnote: Former vendor for GP · page: 11 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 324 · debtor: The General Partnership Inc. · creditor: Ozawa Canada Inc · currency: CAD
- unsecured creditorsnote: Former vendor for GP · page: 11 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 355.48 · debtor: The General Partnership Inc. · creditor: Perfectpint · currency: CAD
- unsecured creditorsnote: Former shareholder of GP - related party · page: 11 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Pike Holdings Inc. · currency: CAD
- unsecured creditorsnote: Owed rent - lease arrears · page: 11 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 598656.02 · debtor: The General Partnership Inc. · creditor: RA King/Portland Nominee a.k.a. Allied Properties REIT · currency: CAD
- unsecured creditorsnote: Collector for OpenTable claim, for GP (Ramsey, NJ, USA); amount reported in CAD · page: 11 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 211.4 · debtor: The General Partnership Inc. · creditor: Radius Global Solutions LLC · currency: CAD
- unsecured creditorsnote: Lease notice · page: 11 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: RAKing / Portland Nominee Inc · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 11 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 500 · debtor: The General Partnership Inc. · creditor: Olivia Oshiro Shimabukuro · currency: CAD
- unsecured creditorsnote: Former service provider for GP · page: 11 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 12277.5 · debtor: The General Partnership Inc. · creditor: OpenTable, Inc. · currency: CAD
- unsecured creditorsnote: Former vendor for GP · page: 11 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 733.46 · debtor: The General Partnership Inc. · creditor: Organic Ocean Seafood Inc. · currency: CAD
- unsecured creditorsnote: Shareholder of GP - related party · page: 12 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: SA Ki Limited Partnership · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 12 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 71 · debtor: The General Partnership Inc. · creditor: Saya Dan · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 12 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 143 · debtor: The General Partnership Inc. · creditor: Sebastien Michaud · currency: CAD
- unsecured creditorsnote: Shareholder - owed rent; related party; separate contingent/trust claim of $78,152.67 reported (SOA line 4) · page: 12 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Renat Memedovski · currency: CAD
- unsecured creditorsnote: HASCAP loan for GP · page: 12 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 250000 · debtor: The General Partnership Inc. · creditor: RBC Royal Bank (c/o Bankruptcy Highway.com, Attn: Razel Bowen) - HASCAP for GP · currency: CAD
- unsecured creditorsnote: Loan for GP · page: 12 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 87500 · debtor: The General Partnership Inc. · creditor: RBC Royal Bank (c/o Bankruptcy Highway.com, Attn: Razel Bowen) - Loan for GP · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 12 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 214 · debtor: The General Partnership Inc. · creditor: Robin Prest · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 12 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1250 · debtor: The General Partnership Inc. · creditor: Rodrigo Eiji Utsunomiya · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 12 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 2115 · debtor: The General Partnership Inc. · creditor: Ruiqing He · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 13 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 651 · debtor: The General Partnership Inc. · creditor: The Iceman · currency: CAD
- unsecured creditorsnote: Former shareholder of GP - related party · page: 13 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Source Energy Inc. · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 13 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 465 · debtor: The General Partnership Inc. · creditor: Stephanie Khouri · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 13 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1207 · debtor: The General Partnership Inc. · creditor: Stephanie Ting-A-Kee · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 13 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1996 · debtor: The General Partnership Inc. · creditor: Tang, Michael · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 13 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 223 · debtor: The General Partnership Inc. · creditor: Taylor Marleau · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 13 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 519 · debtor: The General Partnership Inc. · creditor: The Printing House · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 13 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 4408 · debtor: The General Partnership Inc. · creditor: The Spirit Group Holdings Inc. · currency: CAD
- unsecured creditorsnote: Former shareholder of GP - related party (Nassau, Bahamas) · page: 13 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Treasure Island Management · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 14 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 549 · debtor: The General Partnership Inc. · creditor: Yonathan Benitez Munoz · currency: CAD
- unsecured creditorsnote: Regulatory claim (WSIB) · page: 14 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 1 · debtor: The General Partnership Inc. · creditor: Workplace Safety and Insurance Board (Attn: Eric Kupka) · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 14 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 400 · debtor: The General Partnership Inc. · creditor: Vertical Wine Group · currency: CAD
- unsecured creditorsnote: Former vendor of GP · page: 14 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 647 · debtor: The General Partnership Inc. · creditor: Umami Foods Canada · currency: CAD
- unsecured creditorsnote: Former employee wage claim · page: 14 · as of: 2025-11-25 · basis: Statement of Affairs as reported · amount: 93 · debtor: The General Partnership Inc. · creditor: Tsz Yan Cheng · currency: CAD
- secured creditors