Nova Scotia · NOI
Affidavit of Kent Scales dated October 19, 2026
Affidavit · 19 October 2026
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 filing2 verified
- secured creditorsnote: Regulatory/deemed-trust class. Per CRA's initial proof of claim as reported to the affiant by the Trustee (information and belief). Following a CRA trust examination on September 17, 2026, the Trustee advises this secured claim 'has increased by $292,619.33' (implying approximately $1,425,273.94, but the document states only the increase; not computed here). No updated proof of claim received from CRA despite request. Claim is 'alleged' to be secured. · page: 2 · as of: NOI filing date (August 12, 2026) · amount: 1132654.61 · debtor: 3344150 Nova Scotia Limited (Sea Smoke Restaurant) · creditor: Canada Revenue Agency (CRA) - deemed trust claim under s. 60(1.1) BIA · currency: CAD · security: Claim alleged to be secured under subsection 60(1.1) of the BIA (source deductions / GST/HST)
- unsecured creditorsnote: CRA's total initial proof of claim was $1,954,179.46 as of August 12, 2026 (secured $1,132,654.61 plus unsecured $821,524.85). Debt relates to outstanding source deductions and unremitted GST/HST. The affidavit states CRA is the Company's main and only significant creditor; no other creditors are named. · page: 2 · as of: NOI filing date (August 12, 2026) · basis: Unsecured portion of CRA's initial proof of claim filed with the Trustee (affiant advised by the Trustee, information and belief); a proof of claim is an assertion, not an adjudicated debt · amount: 821524.85 · debtor: 3344150 Nova Scotia Limited (Sea Smoke Restaurant) · creditor: Canada Revenue Agency (CRA) - unsecured portion · currency: CAD