Regina Windows and Exteriors: contempt over a 2022 Ram TRX

On February 19, 2022, 101079936 Saskatchewan Ltd. signed a contract for a 2022 Dodge Ram TRX at $121,075 plus taxes, paid with a trade-in of net value $20,150, a $30,000 cash payment and $76,682 financed through CU Dealer Finance Corp. The contract shows the company as the only purchaser. The loan documents show two borrowers, the company and Steven Rodway, its majority shareholder and director, who was active in its day-to-day management, per the Judgment on Return of Vehicle, Oct. 27, 2025, paras. 2, 4–5. On November 18, 2024, Mr. Rodway signed a bill of sale on the company's behalf which says the truck was "gifted" to him for "zero dollars." The next day, on the application of Royal Bank of Canada, Justice G.A. Meschishnick of the Court of King's Bench for Saskatchewan appointed MNP Ltd. receiver of the company, per the Judgment on Return of Vehicle, Oct. 27, 2025, paras. 1, 12.

On August 20, 2026, with the truck still in Mr. Rodway's possession, MNP, now also the company's trustee in bankruptcy, applied to have him declared in civil contempt under Rule 11-26 of The King's Bench Rules and imprisoned for 90 days, "or until such time as he has purged his contempt by turning over possession" of the truck, with its costs on a solicitor-client basis, per the Notice of Application (Contempt), Aug. 20, 2026, paras. 1–3. The application is returnable September 9, 2026, in Saskatoon.

The company traded as Regina Windows and Exteriors, supplying and installing windows, doors, siding, eavestroughs, decks and sunrooms out of an 11,000-square-foot industrial building at 440 Hoffer Drive in Regina's Ross Industrial area. It had no employees on payroll at the date of receivership; its work was done on contract. Mr. Rodway held 66% of the shares and another shareholder 34%, according to the First Report of the Receiver, Jan. 27, 2025, paras. 2–4, 14, 16. RBC, which held two mortgages on the building and a general security agreement, was owed an estimated $1,949,782.25 at October 31, 2024. The building had been on the market since January 3, 2024, and Vetscape Holdings Inc. offered for it two days after the appointment, per the First Report, paras. 17–18, 43–44. RBC's affiant dates the deterioration to April 2024, when the company defaulted under its credit agreements, including by missing scheduled payments; on May 15 of that year the Canada Revenue Agency served the bank with a $378,463.96 demand to pay, per the Affidavit of Kerry Orth, Oct. 31, 2024, para. 13. Title to the building passed to Vetscape on March 4, 2025, for net proceeds of $1,931,411.91, and the receiver sought leave to assign the company into bankruptcy to invert the priority of its GST and PST debts, per the Second Report of the Receiver, Apr. 7, 2025, paras. 9–10, 37. The assignment was made on May 30, 2025, according to the Third Report of the Receiver, July 15, 2025, para. 10.

Gifted, for zero dollars

Mr. Rodway's position throughout has been that the truck is his. The receiver's application for its delivery took three attendances in the summer of 2025 and further written argument, per the Fourth Report of the Receiver and Second Report of the Trustee, Aug. 20, 2026, para. 10. The truck was appraised at $85,000 at the date of receivership, though Mr. Rodway says it is worth much more, and about $53,000 was owing to Conexus, leaving equity of approximately $32,000. Even if Mr. Rodway succeeded, the judge observed, his title would be subject to the Conexus security interest, per the Judgment on Return of Vehicle, Oct. 27, 2025, paras. 9–11.

On the bill of sale, Mr. Rodway explained that "zero dollars" was used to avoid provincial sales tax when the truck was registered in his name. "That does not however explain why the Truck was 'gifted' to him on November 18, 2024, when his position is that he was already the owner of it," the judge wrote, in the Judgment on Return of Vehicle, Oct. 27, 2025, para. 13. The bi-weekly loan payments from purchase to receivership, $29,785.23 in all, came out of the company's bank accounts. Those accounts did not show the $30,000 cash payment leaving them, and Mr. Rodway produced a personal bank statement with a $30,000 debit around the time of purchase; on one copy in evidence, though, he appeared to have noted that the cheque was paid to the company, which the judge said might be an error or might mean the money was a loan to the company. Two $20,000 cheques drawn on his personal account around the purchase of the trade-in, itself registered to the company, were payable to and deposited into the company's accounts, per the Judgment on Return of Vehicle, paras. 15–16, 19.

The questions the judge said could decide it, whether the company claimed capital cost allowance on the truck and how the payments ran through Mr. Rodway's shareholder loan account, needed the company's records. The receiver reported that it had been unable to take possession of them, and that an accountant Mr. Rodway retained before the receivership held some and had been instructed by Mr. Rodway not to release them. "Mr. Rodway did not and made no attempt to provide the court with the financial and tax records of 936 that might support or just as easily refute his position," the judge found. He was "not satisfied on a balance of probabilities that Mr. Rodway was the owner of or had an interest in the Truck at the date of receivership," and ordered him to surrender it "so that arrangements can be made for its sale," with no costs, per the Judgment on Return of Vehicle, paras. 20–23, 28–29, 34–35.

Mr. Rodway has not accepted the result. A schedule he sent to counsel and both court registries on July 21, 2026, attached to the receiver's latest report, lists cheques, card payments and loan payments he says came from his personal accounts, "well over $100,000.00 in personal funds," and cites a March 4, 2025 email in which, he says, MNP's Chelene Riendeau wrote that "The Receiver has already released its interest in these two vehicles to the Credit Union." The same schedule records a second email that day explaining that the vehicles had been bought in the company's name, per the Fourth Report, Tab 11, pp. 52–54.

An appeal book the registry would not file

Mr. Rodway served a notice of appeal on November 6, 2025, and enforcement of the judgment was stayed under s. 195 of the Bankruptcy and Insolvency Act. On April 8, 2026, on the trustee's application, Justice Kalmakoff of the Court of Appeal ordered him to serve and file an appeal book within 30 days; when that did not happen the trustee applied to dismiss the appeal and Mr. Rodway applied for more time, per the Fourth Report, Aug. 20, 2026, paras. 12–13. On July 2, 2026, Justices Tholl, Drennan and Kilback gave him until 4:00 p.m. on July 10. The panel said it was "cognizant of MNP's arguments that the appeal is without merit and must be resolved in order for administration of the bankruptcy estate to be concluded." If he missed the deadline, the appeal would stand dismissed without further order, per the Fourth Report, Tab 3, p. 27, paras. 2–3.