Ontario · Bankruptcy

Notice to Creditors

Notice to creditors · 17 July 2024

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appointeeBDO Canada Limited / BDO Canada Limitée
appointee roletrustee
commencement date15 July 2024
court file no31-3104050
provinceOntario
statutory basisSubsection 102(1) of the Act
financial positionnote: Total liabilities comprise unsecured $852,677.16, balance of secured claims $506,895.45, preferred $15,192.31, contingent/other $0.00; deficiency stated as $1,374,763.92 · page: 2 · as at: 2024-07-12 · basis: as stated and estimated by the officer (Statement of Affairs) · scope: entity - Sigma Analytical Services Inc. · currency: CAD · total assets: 54138 · total liabilities: 1428901.92
unsecured creditorsnote: Deemed trust class · page: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 2167.39 · debtor: Sigma Analytical Services Inc. · creditor: CRA - Tax - Ontario (735907297-RT0001) · currency: CAD
unsecured creditorspage: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 33426.91 · debtor: Sigma Analytical Services Inc. · creditor: Employees - claims · currency: CAD
unsecured creditorspage: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 17.33 · debtor: Sigma Analytical Services Inc. · creditor: Enbridge Gas (formerly Union Gas) · currency: CAD
unsecured creditorspage: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 2378.42 · debtor: Sigma Analytical Services Inc. · creditor: ESBE Scientific · currency: CAD
unsecured creditorspage: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 374.61 · debtor: Sigma Analytical Services Inc. · creditor: Federal Express Canada Ltd. - Revenue Recovery Department · currency: CAD
unsecured creditorspage: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 406.8 · debtor: Sigma Analytical Services Inc. · creditor: H.E.P.A. Filter Services Inc. · currency: CAD
unsecured creditorspage: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 4138.34 · debtor: Sigma Analytical Services Inc. · creditor: Health Canada · currency: CAD
unsecured creditorsnote: Loan; individual, possible related party · page: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 126481 · debtor: Sigma Analytical Services Inc. · creditor: Kaveh Kahen · currency: CAD
unsecured creditorspage: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 499.96 · debtor: Sigma Analytical Services Inc. · creditor: Linde (Praxair) · currency: CAD
unsecured creditorspage: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 710.21 · debtor: Sigma Analytical Services Inc. · creditor: Logixx · currency: CAD
unsecured creditorsnote: USA address (Beverly, MA); currency as stated CAD in table · page: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 23707.6 · debtor: Sigma Analytical Services Inc. · creditor: Medicinal Geonomics · currency: CAD
unsecured creditorspage: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 3129.88 · debtor: Sigma Analytical Services Inc. · creditor: Mettler Toledo · currency: CAD
unsecured creditorspage: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 4623.96 · debtor: Sigma Analytical Services Inc. · creditor: Eurofins · currency: CAD
unsecured creditorspage: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 188154.77 · debtor: Sigma Analytical Services Inc. · creditor: 1510 Birchmount Holdings Inc. · currency: CAD
unsecured creditorspage: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 444.69 · debtor: Sigma Analytical Services Inc. · creditor: Abell (Pest Control) · currency: CAD
unsecured creditorspage: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 532.23 · debtor: Sigma Analytical Services Inc. · creditor: Agilent · currency: CAD
unsecured creditorsnote: Loan; related party (individual, bankrupt's director/officer swearing SOA) · page: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 202608 · debtor: Sigma Analytical Services Inc. · creditor: Ashton Abrahams · currency: CAD
unsecured creditorspage: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 1 · debtor: Sigma Analytical Services Inc. · creditor: Bell Canada F-88 - Business · currency: CAD
unsecured creditorsnote: Deemed trust class; balance of secured claim after security value applied per List B · page: 3 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 332822.07 · debtor: Sigma Analytical Services Inc. · creditor: CRA - Tax - Ontario (735907297RP0001) · currency: CAD
unsecured creditorspage: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 1 · debtor: Sigma Analytical Services Inc. · creditor: PerkinElmer Health Sciences Canada Inc. · currency: CAD
unsecured creditorspage: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 4484.71 · debtor: Sigma Analytical Services Inc. · creditor: Prosource · currency: CAD
unsecured creditorspage: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 839.97 · debtor: Sigma Analytical Services Inc. · creditor: Pulse Scientific · currency: CAD
unsecured creditorspage: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 288.64 · debtor: Sigma Analytical Services Inc. · creditor: Purolator Inc. · currency: CAD
unsecured creditorsnote: CEBA Loan · page: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 59684.51 · debtor: Sigma Analytical Services Inc. · creditor: RBC Royal Bank c/o BankruptcyHighway.com · currency: CAD
unsecured creditorsnote: Loan; individual, possible related party · page: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 150000 · debtor: Sigma Analytical Services Inc. · creditor: Saeid Kahen · currency: CAD
unsecured creditorsnote: Balance of secured claim per List B - listed as unsecured balance here · page: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 174073.38 · debtor: Sigma Analytical Services Inc. · creditor: Scotiabank c/o Canaccede International Management Ltd. · currency: CAD
unsecured creditorspage: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 14033.18 · debtor: Sigma Analytical Services Inc. · creditor: Scotiabank Visa c/o Canaccede International Management Ltd. · currency: CAD
unsecured creditorspage: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 308.85 · debtor: Sigma Analytical Services Inc. · creditor: SCP Science · currency: CAD
unsecured creditorspage: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 1 · debtor: Sigma Analytical Services Inc. · creditor: Telus Mobility Services · currency: CAD
unsecured creditorspage: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 1 · debtor: Sigma Analytical Services Inc. · creditor: Telus Residential/Business Services · currency: CAD
unsecured creditorspage: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 578.06 · debtor: Sigma Analytical Services Inc. · creditor: ULINE Canada · currency: CAD
unsecured creditorsnote: US entity, amount as stated CAD in table · page: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 500.45 · debtor: Sigma Analytical Services Inc. · creditor: USA Scientific (US) · currency: CAD
unsecured creditorspage: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 6984.43 · debtor: Sigma Analytical Services Inc. · creditor: Veolia ES Canada Industrial Service · currency: CAD
unsecured creditorsnote: US entity, amount as stated CAD in table · page: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 6766.43 · debtor: Sigma Analytical Services Inc. · creditor: Perkin Elmer (US) · currency: CAD
unsecured creditorspage: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 122.67 · debtor: Sigma Analytical Services Inc. · creditor: Peace of Mind · currency: CAD
unsecured creditorspage: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 1465.61 · debtor: Sigma Analytical Services Inc. · creditor: Nucro Technics · currency: CAD
unsecured creditorspage: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 7943.34 · debtor: Sigma Analytical Services Inc. · creditor: Millipore Sigma · currency: CAD
unsecured creditorspage: 4 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 4408.13 · debtor: Sigma Analytical Services Inc. · creditor: Miller Thomson LLP - Toronto · currency: CAD
unsecured creditorspage: 5 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 461.08 · debtor: Sigma Analytical Services Inc. · creditor: VWR Avantor · currency: CAD
unsecured creditorspage: 5 · as of: 2024-07-12 · basis: Statement of Affairs List A as reported · amount: 1 · debtor: Sigma Analytical Services Inc. · creditor: Workplace Safety and Insurance Board · currency: CAD
secured creditorsnote: Estimated security value $0.00; balance of claim $174,073.38 also listed as unsecured claim in List A · page: 6 · as of: 2024-07-12 · amount: 174073.38 · debtor: Sigma Analytical Services Inc. · creditor: Scotiabank c/o Canaccede International Management Ltd. · currency: CAD · security: Business Assets - Book Debts/accounts receivable (given 04-Nov-2022, est. value $0.00); Machinery/Testing Equipment (given 04-Nov-2022, est. value $0.00); Trade Fixtures/Office furniture (given 04-Nov-2022, est. value $0.00)
secured creditorsnote: Deemed trust class (CRA); balance of claim after security $332,822.07 also listed as unsecured claim in List A · page: 6 · as of: 2024-07-12 · amount: 386959.07 · debtor: Sigma Analytical Services Inc. · creditor: CRA - Tax - Ontario (735907297RP0001) · currency: CAD · security: Business Assets - Book Debts/accounts receivable (given 11-Jul-2024, est. value $50,000.00); Trade Fixtures/Office furniture (given 11-Jul-2024, est. value $4,136.00); Machinery/Testing Equipment (given 11-Jul-2024, est. value $1.00)
unsecured creditorsnote: Preferred creditor for wages under BIA s.136; ranks ahead of ordinary unsecured · page: 7 · as of: 2024-07-12 · basis: Statement of Affairs List C as reported · amount: 15192.31 · debtor: Sigma Analytical Services Inc. · creditor: Employees - claims (preferred) · currency: CAD