What happens to employees when a company goes bankrupt in Canada

When Hudson's Bay filed for creditor protection on March 7, 2025, it had about 9,364 employees¹. The court approved the liquidation of its stores two weeks later²; by February 2026, eight employees were left³. None of those let go received termination or severance pay, and the monitor estimated that about 3,755 of them were entitled to more termination and severance pay than the $8,844.22 the federal wage program could pay each⁴.

When a Canadian employer goes bankrupt, three rules decide what its workers get. Unpaid wages and vacation pay, up to $2,000 a person, rank ahead of the bank on some of the company's assets. The federal Wage Earner Protection Program (WEPP) pays up to $9,275 for a 2026 bankruptcy or receivership, severance included. Whatever is left is an ordinary debt, often paid little or nothing.

General information about what happens to employees when a Canadian employer becomes insolvent, drawn from the court record and the statutes. Not legal or financial advice about your situation.

Will I be paid for work I've already done?#

Partly, and ahead of most creditors. Up to $2,000 of what you're owed for work and vacation is secured on the company's cash, receivables and inventory.

In a bankruptcy, section 81.3 of the Bankruptcy and Insolvency Act secures a worker's claim for "wages, salaries, commissions or compensation" up to $2,000 on the company's "current assets": cash, cash equivalents, inventory and accounts receivable (s. 2). Real estate and equipment are not covered.

• The window runs from six months before the "initial bankruptcy event", which can be an earlier notice of intention or CCAA filing, to the bankruptcy.
• Vacation pay counts; severance doesn't (s. 81.3(9)). Travelling salespeople also get up to $1,000 for expenses.
• Officers and directors are excluded, as is staff not at arm's length unless the trustee finds their terms were.
• In a receivership, it covers the six months before the receiver arrived (s. 81.4).

Whatever part of the $2,000 the current assets don't cover is paid later from the rest of the estate, after secured creditors, the trustee's costs and the Superintendent's levy, and before ordinary creditors (s. 136(1)(d)); pay above $2,000 is an ordinary claim. You claim on the trustee's proof of claim form (Form 31, part E).

Canadoil Forge, a Québec maker of steel pipe fittings, laid off its roughly 100 employees⁵ in August 2025⁶, owing them about $765,000, most of it vacation pay⁷. The receiver paid the capped priority, "satisfying in full priority claims under section 81.4"⁸: $179,521 in all⁹, under a quarter of what was owed (our post on Canadoil Forge).

In a CCAA or a proposal, current work is usually paid as it falls due: Lynx Air's FAQ for employees said wages "will continue to be paid in the normal course"¹⁰.

Who gets paid before employees?#

A few claims rank ahead of yours. In a bankruptcy, payroll deductions owed to CRA, and two narrow groups of suppliers, come before the $2,000; the bank comes after it.

In a bankruptcy, the order runs roughly like this, each claim against its own pool of assets:

1. Payroll deductions never remitted (s. 67(3)); suppliers reclaiming goods delivered in the last 30 days; farmers and fishermen.
2. Your $2,000, on current assets only.
3. Unremitted pension contributions, on all assets (s. 81.5).
4. Secured lenders, though court-ordered charges can rank ahead of them in a CCAA, proposal or receivership.
5. Preferred claims: the trustee's costs, the Superintendent's levy, any unpaid part of the $2,000.
6. Ordinary unsecured creditors, paid "rateably" (s. 141): severance, wages above $2,000, lost benefits, trade suppliers.

The receiver of Vic Van Isle Construction, a B.C. builder, let all 44 employees go¹² and set out the order it followed:

Service Canada stood in for the employees it had paid through WEPP. At VVI Construction, one of the group's companies, the sale did not cover CRA, so employees' claims, which "rank behind payroll source deductions", got nothing¹³.

The order in one case: Leon and Ram

Leon Mfg., a farm-equipment maker, and Ram Industries, a maker of hydraulic cylinders, both of Yorkton, Saskatchewan, went into receivership in June 2024, and the receiver let every employee go on taking possession¹⁴. From the sale proceeds it paid¹⁵:

• CRA, $356,795.37, for the employees' share of unremitted source deductions;
• Service Canada, $134,583.50, for the wage priority it took over by paying WEPP;
• Sun Life, $120,565.74, for pension contributions withheld from pay, with the employer's match¹⁶;
• the bank, $2.75 million, and later $171,971.02, plus whatever was left of a holdback¹⁷.

In August 2026, before that last payment, the bank was still owed about $16.8 million¹⁸. The September order sent it the rest; as the receiver put it, the bank was the "only one secured creditor (BMO) who has priority to the remaining funds on hand"¹⁹. Nothing was left in the receivership for ordinary creditors (our post on Leon and Ram).

What happens to my vacation pay?#

It counts as wages. Vacation pay earned in the six-month window shares the $2,000 priority, and WEPP covers vacation pay from the same window up to its cap; the rest is an ordinary claim.

Lynx Air's FAQ for employees told staff asking about older vacation that it "must have been earned during the eligibility period", the "6-month period before the insolvency period"²⁰.

• Lynx Air owed about $1.5 million of vacation pay²¹, and its FAQ told staff "No severance payment or payment of accrued vacation will be made"²².
• Stornoway Diamonds owed about $3.7 million when it idled its Québec diamond mine, and said it would pay "once the Company will have secured sufficient liquidities"²³.
• Accuride Canada's monitor set out to pay in full $126,063 of union vacation pay earned after the filing, because the court-ordered directors' charge secured it²⁴.

Does a company have to pay severance if it goes bankrupt?#

It still owes it, but with no priority. Termination and severance pay rank with trade suppliers, and often nothing is left for them.

The Act leaves them out of the $2,000 (s. 81.3(9)), and Ontario's own $10,000 wage priority does not apply in a federal insolvency distribution (ESA s. 14(2)). What you're owed is still set where you work, and a contract or the common law can give more:

In a mass layoff the minimums rise. In Ontario, 50 or more people let go at one establishment within four weeks are owed 8 to 16 weeks' notice or pay, depending on how many are let go (ESA guide). Québec (LNT ss. 84.0.4, 84.0.13) and B.C. (ESA s. 64) have similar group rules.

Missing a federal group-termination notice does not create pay in lieu: the court refused to add 16 weeks of it to Lynx Air cabin crew's WEPP claims²⁵.

At Comark, owner of the Bootlegger, cleo and Ricki's chains, about 857 people lost their jobs and were not hired by the buyers²⁶. The monitor reported:

Where money was left: about 35% expected at Accuride Canada²⁷ (our post on Accuride), about 17.6% at Metroland Media²⁸, and 94.6% of all accepted claims at Mountain Equipment Co-op, after three years²⁹.

How unsecured claims are filed, voted on and paid is in our guide for creditors.

Can I go after the directors?#

Sometimes, for unpaid wages and vacation pay, but not, in an insolvency, for termination or severance pay under the federal, Ontario, Québec or B.C. rules, and the deadlines are short.

In a CCAA or a proposal, suits against directors are usually paused while the case runs (CCAA s. 11.03; BIA s. 69.31). Once WEPP pays you, the government can pursue the directors itself (WEPPA s. 36), unless a deal releases them, as Metroland's proposal did³².

What is WEPP, and who qualifies?#

A federal program that pays laid-off workers part of what an insolvent employer owes them, without waiting for the case to end. Service Canada pays it.

You qualify under section 5 of the Wage Earner Protection Program Act if:

• your job has ended: you were let go, resigned or retired, or a term ran out;
• you're owed eligible wages: wages, commissions, vacation, termination or severance pay (s. 2); and
• your employer is bankrupt or in receivership, or, since November 20, 2021, in a notice of intention, proposal or CCAA with a court declaration (below).

Officers, directors, controlling shareholders (more than 40% of the voting shares, for example), managers who made binding decisions on finances or wages, and anyone not at arm's length with them are excluded, though a relative treated like other staff may qualify (s. 6; Regulations).

How much does WEPP pay?#

Up to $9,275 for a bankruptcy or receivership on or after January 1, 2026. The cap goes by the date of the bankruptcy or receivership, not of your application: for a 2025 bankruptcy it is $8,844.22. ESDC does not say which date counts in a restructuring.

It is seven times the maximum weekly insurable earnings for EI, paid once, and changes every January (WEPPA s. 7; ESDC).

• Wages count if earned in the six months before the bankruptcy or receivership; where a notice of intention or CCAA filing came first, from six months before that filing up to the bankruptcy, the receivership or, in a restructuring, the court's declaration.
• Termination and severance pay count if your job ended in that period, or later, up to the trustee's discharge.
• Severance comes last. Each payment goes to wages, then a salesperson's expenses, vacation, termination pay and severance pay, in that order.
• Later payments reduce it, if you receive money for those wages after the bankruptcy, receivership or court declaration from anyone but a government program.

Timing can matter. Hudson's Bay asked, with its monitor's support, for its declaration to take effect on June 21, 2025, 18 days after the order and after final pay had gone out, "to simplify the process and generally maximize WEPP eligible amounts"³³.

How do I apply for WEPP, and how long does it take?#

Send a proof of claim to the trustee or receiver, then apply to Service Canada within 56 days. Service Canada aims to decide within 35 days of having everything it needs.

1. Wait for the trustee's letter. The trustee or receiver must work out what each person is owed and tell them and Service Canada, within 45 days of a bankruptcy or receivership unless circumstances justify longer (WEPPA s. 21; Regulations ss. 15–16). Hudson's Bay's monitor mailed about 8,500 packages, with "an individualized claim summary"³⁴.
2. Return the proof of claim. It is "required to receive a WEPP payment" (ESDC).
3. Apply to Service Canada, online if you can (ESDC).

A proof of claim filed for you does not replace the application. Synaptive Medical's monitor filed claims for employees, and told them so in capitals:

The notice came before any court declaration: Synaptive's was not made until July 2026, and its former employees had still not been paid that September (below).

The 35-day standard starts only once Service Canada has all the information (ESDC). Hudson's Bay staff had filed about 5,400 applications by November 30, 2025, and about 5,310 had been processed³⁵. If you're refused, ask for a review within 30 days, then appeal to the Canada Industrial Relations Board within 60 days on a point of law or jurisdiction.

Is WEPP taxable, and does it affect EI?#

Yes to both. It is taxable income, and it counts as earnings for employment insurance.

You get a T4A slip, and in Québec a Relevé 1 as well (ESDC). If you're on EI, report it: ESDC says WEPP is "considered earnings" and "can result in an EI overpayment" (ESDC). It also counts as income for the Guaranteed Income Supplement.

Severance and vacation pay paid when a job ends normally delay EI. Under a temporary measure, for claims or allocations starting between March 30, 2025 and October 9, 2027, "earnings from separation are not deducted from your benefits" (canada.ca, page dated October 6, 2026). No official page says whether that reaches a WEPP payment, so report it and ask.

What if my employer is restructuring rather than bankrupt?#

Then WEPP opens only when a court declares that the company has let go all its staff in Canada but a wind-down crew. Someone has to ask, and the order usually comes months after filing.

The court decides under WEPPA s. 5(5) whether the company is a former employer "all of whose employees in Canada have been terminated other than any retained to wind down its business operations" (Regulations s. 3.2). A CCAA that keeps the business trading with its staff does not open WEPP. Our guide to CCAA, bankruptcy and receivership explains the proceedings.

• In the first order. Lynx Air's declaration applied "as of the date of the Initial Order"³⁸³⁹.
• For part of a group. SaltWire's day-12 order covered only a 10-employee affiliate being closed⁴⁰⁴¹; the newspapers' staff waited until day 148, when the papers were sold⁴².
• In a notice of intention. Technicolor Canada, the Montréal visual-effects company, got its declaration 44 days after filing⁴³.
• When the buyer won't carry on. Stornoway asked once it was clear the sale of its mine did not provide for continued mining, calling delay "highly prejudicial to the employees"⁴⁴; the order came on day 214⁴⁵.

Not every company asks: BZAM decided not to⁴⁶. And a court can say no: BRR Logistics' first request was refused⁴⁷, its second granted⁴⁸.

What happens after WEPP pays me?#

The federal government takes your place as a creditor for what it paid. If the estate later pays wages, Service Canada is repaid first, and you get only what is left above that.

The government "will take your place as a creditor", including against "former directors" (ESDC; WEPPA ss. 36, 36.1). Receivers in the record treat its claim as carrying the employees' $2,000 priority⁴⁹⁵⁰; the rest is unsecured.

Tell Service Canada if you later receive money for those wages. If you, or an agency, take legal action to recover them, or a court rules on it, the notice is due within 30 days of your learning of it (WEPPA s. 36; Regulations s. 20).

Where employees had a share of a distribution, Canada was repaid from it. Metroland's trustee reported that in April 2024 the court had found Service Canada "was entitled to priority subrogation rights on distributions to those employees that had applied for WEPPA"²⁸, and told former staff what that meant:

Lynx Air shows the whole cycle:

The monitor reported that there would be no distribution to unsecured creditors, where employees' severance beyond WEPP ranks, because the secured lender was about $58 million short⁵⁴.

What happens to my job if the business is sold?#

Often a buyer keeps many of the staff, and in Ontario your service generally carries over. The rest are let go, with the claims described above.

• Mountain Equipment Co-op: 1,290 of about 1,500 employees, 86%, moved to the buyer in 2020⁵⁵.
• Technicolor Canada: 207 employees went to the buyer of its animation division⁵⁶.
• Sinobec Group, a Montréal metals distributor: the sale did not provide for the buyer to keep anyone⁵⁷.

In Ontario, if the buyer of a business employs you, your employment is "deemed not to have been terminated or severed" and your years count, unless you're hired more than 13 weeks later (ESA s. 9).

When someone else pays: Nordstrom Canada

Nordstrom Canada wound down its stores under the CCAA in 2023⁵⁸. Its U.S. parent funded a trust for employees' statutory minimum termination entitlements, with "No funds from any of the Nordstrom Canada Entities"⁵⁹; about $14.6 million went to employees⁶⁰. The monitor's verdict:

The trust excluded anyone who resigned before their termination date⁶¹.

What if the company is sold by reverse vesting order?#

Then WEPP is harder to get, and in October 2026 the question is before the courts. A reverse vesting order sells the company's shares and moves debts the buyer doesn't want, sometimes laid-off staff's claims, into a shell company with little or no money.

Just for Laughs, the Montréal comedy-festival group, let about 100 people go in June 2024 with no notice⁶². Most of its companies were sold this way, and the court declared WEPP available to their staff:

The Attorney General of Canada was refused leave to appeal, the Court of Appeal noting that the declaration "does not speak to eligibility"⁶³. Service Canada then refused those employees because their wages had been "transferred to another company" [translation]⁶⁴; in May 2025, 48 were still uncompensated⁶⁵.

Synaptive Medical, a Toronto maker of surgical navigation products, emerged from its CCAA in 2025 keeping about 81 employees; the contracts of 48 it had let go went to a residual company⁶⁶. WEPP would cover about $375,040.50 of the $903,417.03 they were owed⁶⁷. Over Canada's opposition, the court declared the residual company a former employer, 475 days after filing⁶⁸. Canada is seeking leave to appeal; the employees' lawyers wrote in September, "They have not been paid"⁶⁹ (our post on Synaptive).

Other cases wait: at Iovate, the monitor's request was adjourned indefinitely once the Attorney General said it would oppose⁷⁰⁷¹, and Freshstone's until the Synaptive leave motion is decided⁷².

What is a key employee retention plan?#

A bonus a company in a restructuring pays a few people it can't do without, if they stay to a set date. Courts approve them, and they are common in large cases.

No statute mentions them. Approving U.S. Steel Canada's in 2014, an Ontario court weighed whether the people mattered to the business, whether they would likely leave, whether the board and monitor supported the plan, and whether it paid out once the restructuring was done⁷³.

• Hudson's Bay: up to $3.0 million for 121 key employees, about 78% at store level⁷⁴, then up to $527,500 for five people in 2026⁷⁵.
• Stornoway Diamonds: about $477,000⁷⁶, put into trust so the money would be there whatever happened in the sale process or with the mine's environmental obligations⁷⁷; every payment was made by January 2026⁷⁸.
• Pride Group, a Mississauga trucking group: refused at first for lack of funding⁷⁹, then approved at up to $1.8 million, held in trust by the monitor⁸⁰. About $0.6 million was left because some employees resigned before qualifying⁸¹; it went to the wind-down⁸².

If the company makes a deal with its creditors, are employees paid?#

The priority part, yes. A court cannot approve a proposal or a CCAA plan unless it pays employees, right after approval, at least what the $2,000 priority would have given them, plus all wages for work done between the filing and approval.

It is a floor (BIA s. 60(1.3); CCAA s. 6(5)): severance can be cut with other unsecured claims, and a CCAA that ends in sales with no plan never reaches it. Of the plans and proposals in the record that have a class for employees' claims, 66 of 72 provide for paying that class in full. Most of those classes are the employees' priority claims, and 14 of the 66 plans are not shown approved.

What happens to my pension?#

Money taken from your pay for a pension plan and never sent to it, and the employer's regular contributions, are secured ahead of the bank. Until 2027, a shortfall in the plan itself is protected only for some employers.

Sections 81.5 and 81.6 secure on all the company's assets the unpaid deductions from employees' pay and the employer's "normal cost" and defined-contribution payments, after the payroll-deduction trusts and the $2,000. The plan must be regulated by federal or provincial pension law (General Rules s. 59.1), and a proposal or CCAA plan must pay these amounts too, unless the parties agree otherwise with the pension regulator's approval (BIA s. 60(1.5)–(1.6); CCAA s. 6(6)–(7)).

Since April 27, 2023, the Pension Protection Act has added a plan's deficit to that security. For an employer that already had a plan on April 26, 2023, it applies only from April 27, 2027.

• Canadoil Forge: the receiver treated $56,159.99 of RRSP contributions taken from pay and never remitted as an s. 81.6 priority⁸⁴, and the court authorized paying it after a two-week window for objections⁸⁵. That was one receiver's view, not a rule for RRSPs.
• Accuride Canada: its two defined-benefit plans had surpluses of about $4.7 million and $460,000 before fees, which the monitor's framework sends to their members, not creditors⁸⁶.
• Hudson's Bay: the registered plan was "more than fully funded"⁸⁷, but executive top-up pensions to 196 retirees stopped at once⁸⁸ (our post on the trusts behind them).

U.S. Steel Canada, now Stelco, filed in 2014 with a large hole in its plans:

All five main plans were later wound up in surplus, which the pension trustees call "much faster than anyone hoped or expected"⁸⁹; in August 2026 they asked to pay more than $150 million more to about 11,400 pensioners⁹⁰, twelve years after the filing (our post on U.S. Steel Canada).

What happens to my health and dental benefits?#

They can stop on your last day, and a claim for lost benefits has no priority.

Neither the Bankruptcy and Insolvency Act nor the CCAA gives group health, dental or life insurance any priority; the Pension Protection Act's printed summary suggests otherwise, but none of its enacted sections does so. In Ontario, an employer must keep up benefit contributions through the statutory notice period, whether the notice is worked or paid out (ESA guide).

Hudson's Bay's monitor reported:

Benefits for about 2,200 retirees ended on April 30, 2025⁹¹. After talks between the employees' lawyers, the company and its lenders, a February 2026 order set up hardship programs, mainly for about 157 former employees on long-term disability, from money the lenders had claimed⁹²⁹³. At Metroland, benefits ended "the last day of the month of your last day at work"⁹⁴.

Will anyone represent the employees in court?#

Often, in a large CCAA. Unionized staff have their union; for non-union employees or retirees, a court can appoint one law firm, paid from the estate, that acts for you unless you opt out.

If you're in a union

In a CCAA, a collective agreement "remains in force", cannot be disclaimed, and the court "shall not alter its terms" (CCAA s. 32(9)(b); s. 33(1), (8)). In a proposal it also "remains in force" and cannot be disclaimed (BIA s. 65.11(10)(c); s. 65.12(6)).

Accuride Canada's Unifor plant closed under a winddown agreement with the union, approved as "the product of extensive negotiations"⁹⁵. CUPE's request to represent Lynx Air's cabin crew was "dismissed by agreement" when the court let it have their contact details⁹⁶.

Court-appointed lawyers

Neither insolvency Act mentions them. In U.S. Steel Canada's case the court said that "Current and former employees of a company in proceedings under the CCAA are vulnerable generally on their own"⁹⁷. The record shows such appointments in at least nine cases, Nordstrom Canada's for about 2,300 employees among them⁹⁸⁹⁹. Hudson's Bay's court explained:

Its order covered non-union current and former employees and retirees, with a 30-day opt-out, but not their registered pension entitlements¹⁰⁰. Mountain Equipment Co-op's court declined, "at this time" and with leave to reapply, because each employee had been sent the company's calculation to accept or dispute¹⁰¹.

What to do now#

The trustee or monitor is the first call about your claim and WEPP, but it acts for the estate, not for you. An employment lawyer can tell you what your contract and the common law give you, which can exceed the statutory minimum, and whether the directors are liable.

How to find the case#

Search the company's name on Proceedings: each case in the record has a page with the court orders and the officer's reports in date order. The trustee's or monitor's website has them too, and in large cases an FAQ for employees. The Office of the Superintendent of Bankruptcy keeps a paid search of insolvency records and a list of CCAA filings.

Questions people ask#

What is the WEPP maximum for 2026?

$9,275, for a bankruptcy or receivership on or after January 1, 2026. For one in 2025 it is $8,844.22.

Is WEPP taxable?

Yes. You receive a T4A slip, and Québec residents a Relevé 1 as well.

Does WEPP affect EI?

Yes. It counts as earnings for EI, must be reported, and can cause an overpayment.

Is WEPP severance pay?

It covers severance and termination pay, but last: each payment goes first to unpaid wages, then expenses, vacation pay, termination pay and finally severance.

How does WEPP work in Québec?

It is the same federal program. If it leaves wages unpaid, CNESST can also pursue the directors of a bankrupt company, once you file a wage complaint and your proof of claim reaches the trustee in time (6 months for a federally incorporated company, 12 for a Québec one). It cannot claim notice of termination from them.

How long does WEPP take?

Service Canada aims to decide within 35 days of having all the information; the trustee usually has 45 days to send its part.

Is the WEPP proof of claim the same as the application?

No. The proof of claim goes to the trustee or receiver, the application to Service Canada. You need both.

Does a company have to pay severance if it goes bankrupt?

It still owes it, as an ordinary unsecured debt paid from whatever is left after the lenders and priority claims. Often WEPP is all employees see of it.

What happens to my pension if my company goes out of business?

Unremitted contributions are secured ahead of the bank. A plan's deficit is too, but for employers that already had a plan on April 26, 2023, only from April 27, 2027.

Sources#

Court filings

Each source links to the filing's entry on its case page.

1. Hudson's Bay. Reasons for Decision, May 1, 2025, para. 8 ↩
2. Hudson's Bay. Liquidation Sale Approval Order, Mar. 21, 2025 ↩
3. Hudson's Bay. Supplement to the Thirteenth Report of the Monitor, Feb. 10, 2026, para. 4.2 ↩
4. Hudson's Bay. Supplement to the Thirteenth Report of the Monitor, Feb. 10, 2026, para. 4.3(d) ↩
5. Canadoil Forge. Interim Receiver's Report, Aug. 27, 2025, para. 7 ↩
6. Canadoil Forge. Second Report, Sept. 4, 2025, para. 12(b) ↩
7. Canadoil Forge. Fourth Report, Oct. 9, 2025, para. 23 and table ↩
8. Canadoil Forge. Fifth Report, Feb. 20, 2026, para. 19(f) ↩
9. Canadoil Forge. Sixth report, July 21, 2026, para. 21(d) and statement of receipts and disbursements ↩
10. Lynx Air. FAQ for employees, Feb. 22, 2024, Q1 ↩
11. Synaptive Medical. Notice of WEPP, Apr. 17, 2025 (no para.) ↩
12. Vic Van Isle Construction. First Report of the Receiver, May 24, 2023, para. 15 ↩
13. Vic Van Isle Construction. Third Report of the Receiver, Jan. 18, 2024, para. 28 ↩
14. Leon Mfg. and Ram Industries. Receiver's First Report, Oct. 11, 2024, paras. 1–2, 9 ↩
15. Leon Mfg. and Ram Industries. Fifth Report of the Receiver, Aug. 31, 2026, paras. 31–34 and Sched. 'D' ↩
16. Leon Mfg. and Ram Industries. Receiver's Third Report, May 22, 2025, paras. 20, 22 ↩
17. Leon Mfg. and Ram Industries. Order (Distribution and Discharge of Receiver), Sept. 3, 2026, para. 5 ↩
18. Leon Mfg. and Ram Industries. Fifth Report of the Receiver, Aug. 31, 2026, paras. 39–40 ↩
19. Leon Mfg. and Ram Industries. Fifth Report of the Receiver, Aug. 31, 2026, para. 49 ↩
20. Lynx Air. FAQ for employees, Feb. 22, 2024, Q8 ↩
21. Lynx Air. Seventh Report of the Monitor, Nov. 29, 2024, para. 18 ↩
22. Lynx Air. FAQ for employees, Feb. 22, 2024, Q3 ↩
23. Stornoway Diamonds. First Report of the Proposed Monitor, Oct. 26, 2023, para. 43 ↩
24. Accuride Canada. Eighth Report, July 24, 2026, para. 39 ↩
25. Lynx Air. Reasons for Decision (2025 ABKB 182), Mar. 27, 2025, para. 58 ↩
26. Comark (Bootlegger, cleo, Ricki's). Fourth Report of the Monitor, May 9, 2025, para. 7.3 ↩
27. Accuride Canada. Eighth Report, July 24, 2026, para. 43 ↩
28. Metroland Media. FAQ about your distribution, Oct. 29, 2024 (no para.) ↩
29. Mountain Equipment Co-op. Monitor's Seventeenth Report, Nov. 17, 2023, para. 5.2 ↩
30. Accuride Canada. Claims Procedure Order, Oct. 3, 2025, para. 45(b) ↩
31. Accuride Canada. Claims Procedure Order, Oct. 3, 2025, para. 47(b) ↩
32. Metroland Media. Third Amended Proposal, Dec. 11, 2023, s. 4.2 ↩
33. Hudson's Bay. Fourth Report of the Monitor, May 29, 2025, ss. 7.4–7.5 ↩
34. Hudson's Bay. Ninth Report of the Monitor, Sept. 22, 2025, paras. 5.3–5.5 ↩
35. Hudson's Bay. Eleventh Report of the Monitor, Dec. 8, 2025, para. 5.4 ↩
36. Hudson's Bay. Tenth Report of the Monitor, Oct. 17, 2025, para. 4.5 ↩
37. Mountain Equipment Co-op. Distribution Order, Mar. 29, 2022, para. 4(b), (h) ↩
38. Lynx Air. FAQ for employees, Feb. 22, 2024, Q4 ↩
39. Lynx Air. Amended and Restated Initial Order, Mar. 1, 2024, para. 12 ↩
40. SaltWire Network. First Report of the Monitor, Mar. 19, 2024, s. 8.0, para. 3 ↩
41. SaltWire Network. WEPP Order (Headline), Mar. 25, 2024, para. 1 ↩
42. SaltWire Network. Order (stay extension, DIP amendment, WEPP declaration), Aug. 8, 2024, para. 7 ↩
43. Technicolor Canada. Third Report of the Trustee (French), May 8, 2025, para. 27 ↩
44. Stornoway Diamonds. Application (WEPP and KERP Trust), May 24, 2024, paras. 12, 14 ↩
45. Stornoway Diamonds. WEPP and KERP Trust Order, May 28, 2024, para. 7 ↩
46. BZAM. Eleventh Report of the Monitor, July 29, 2025, para. 47 ↩
47. BRR Logistics. Endorsement, Feb. 27, 2024, para. 9 ↩
48. BRR Logistics. Order (Stay Extension and WEPPA), Apr. 15, 2024, para. 4 ↩
49. Leon Mfg. and Ram Industries. Receiver's Third Report, May 22, 2025, para. 18 ↩
50. Vic Van Isle Construction. Second Report of the Receiver, Aug. 15, 2023, para. 21 ↩
51. Lynx Air. Seventh Report of the Monitor, Nov. 29, 2024, para. 19(b) ↩
52. Lynx Air. Seventh Report of the Monitor, Nov. 29, 2024, para. 21 ↩
53. Lynx Air. Eighth Report of the Monitor, Feb. 3, 2025, para. 21 ↩
54. Lynx Air. Seventh Report of the Monitor, Nov. 29, 2024, paras. 42–43 ↩
55. Mountain Equipment Co-op. Monitor's Twelfth Report, Mar. 23, 2022, s. 6.0 (no para.) ↩
56. Technicolor Canada. Motion re WEPP eligibility (French), Apr. 8, 2025, para. 16 ↩
57. Sinobec Group. Application (Stay Extension and WEPPA Order), Oct. 3, 2025, para. 37 ↩
58. Nordstrom Canada. First Report of the Monitor, Mar. 8, 2023, para. 1.1 ↩
59. Nordstrom Canada. First Report of the Monitor, Mar. 8, 2023, App. A (Pre-Filing Report, Mar. 1, 2023), para. 11.2 ↩
60. Nordstrom Canada. Eighth Report of the Monitor, Feb. 21, 2024, para. 3.1 ↩
61. Nordstrom Canada. First Report of the Monitor, Mar. 8, 2023, App. A (Pre-Filing Report, Mar. 1, 2023), para. 11.6 ↩
62. Just for Laughs. Judgment (WEPPA), Aug. 27, 2024, paras. 7–8 ↩
63. Just for Laughs. Court of Appeal judgment (leave), Nov. 1, 2024, para. 17 ↩
64. Just for Laughs. Eighth Report of the Monitor, Jan. 24, 2025, para. 80 ↩
65. Just for Laughs. Tenth Report of the Monitor, May 19, 2025, s. A (WEPP item b; no para.) ↩
66. Synaptive Medical. WEPP Reasons, July 7, 2026, para. 1 ↩
67. Synaptive Medical. WEPP Reasons, July 7, 2026, para. 15(a), (c) ↩
68. Synaptive Medical. Order (WEPP Relief), July 7, 2026, para. 2 ↩
69. Synaptive Medical. Responding Factum (leave), Sept. 21, 2026, para. 67 ↩
70. Iovate Health Sciences. Stay Extension Order, June 25, 2026, para. 3 ↩
71. Iovate Health Sciences. Sixth Report of the Monitor, Sept. 16, 2026, para. 6 ↩
72. Freshstone Brands. Factum of the Applicant (ARVO), Sept. 25, 2026, para. 6 ↩
73. U.S. Steel Canada (Stelco). Endorsement, Oct. 22, 2014, paras. 27–33 ↩
74. Hudson's Bay. First Report of the Monitor, Mar. 16, 2025, paras. 8.25, 8.29 ↩
75. Hudson's Bay. Sixteenth Report of the Monitor, June 24, 2026, paras. 6.1–6.2, 6.5 ↩
76. Stornoway Diamonds. First Report of the Proposed Monitor, Oct. 26, 2023, paras. 56, 72 ↩
77. Stornoway Diamonds. Third Report of the Monitor, Jan. 22, 2024, para. 85 ↩
78. Stornoway Diamonds. KERP Trust Termination Notice, Jan. 6, 2026 (no para.) ↩
79. Pride Group. Endorsement, Sept. 26, 2024, para. 36 ↩
80. Pride Group. Second Endorsement, Oct. 19, 2024 (reasons for the Oct. 10, 2024 orders), para. 35 ↩
81. Pride Group. Thirty-Sixth Report of the Monitor, Jan. 27, 2026, para. 47 ↩
82. Pride Group. Order (KERP Surplus Funds), Feb. 9, 2026, paras. 3, 5 ↩
83. SaltWire Network. Third Report of the Monitor, June 19, 2024, s. 5.0, para. 4 ↩
84. Canadoil Forge. Sixth report, July 21, 2026, para. 26 ↩
85. Canadoil Forge. Interim Distribution Order, July 23, 2026, paras. 8–9 ↩
86. Accuride Canada. Seventh Report, Mar. 19, 2026, paras. 24, 31–35, 41 and n. 4 ↩
87. Hudson's Bay. Reasons for Decision, May 1, 2025, para. 11 ↩
88. Hudson's Bay. Supplement to the Thirteenth Report of the Monitor, Feb. 10, 2026, para. 4.3(g) ↩
89. U.S. Steel Canada (Stelco). Factum of the Pension Trustees, Aug. 20, 2026, para. 2 ↩
90. U.S. Steel Canada (Stelco). Factum of the Pension Trustees, Aug. 20, 2026, para. 1 ↩
91. Hudson's Bay. Supplement to the Thirteenth Report of the Monitor, Feb. 10, 2026, para. 4.3(c) ↩
92. Hudson's Bay. Supplement to the Thirteenth Report of the Monitor, Feb. 10, 2026, paras. 4.5, 4.8–4.11, 4.18, 4.21–4.22 ↩
93. Hudson's Bay. Hardship Programs Order, Feb. 11, 2026 ↩
94. Metroland Media. Terminated Employees FAQ, Sept. 2023, Q. K (no para.) ↩
95. Accuride Canada. Endorsement (Plant Winddown), Dec. 12, 2024, para. 3 ↩
96. Lynx Air. Ninth Report of the Monitor, Sept. 15, 2025, paras. 7–8 ↩
97. U.S. Steel Canada (Stelco). Endorsement, Oct. 22, 2014, paras. 35–42 ↩
98. Nordstrom Canada. First Report of the Monitor, Mar. 8, 2023, App. A (Pre-Filing Report, Mar. 1, 2023), para. 12.5 ↩
99. Nordstrom Canada. Thirteenth Report of the Monitor, Dec. 10, 2025, para. 1.8(c)(v) ↩
100. Hudson's Bay. Employee Representative Counsel Order, May 5, 2025, paras. 3, 8, 11 ↩
101. Mountain Equipment Co-op. Reasons for Judgment (2020 BCSC 2037), Dec. 21, 2020, paras. 12(c), 53 ↩

Laws and official pages

• Bankruptcy and Insolvency Act: s. 2, s. 81.3 and s. 81.4 (wages), s. 81.5 and s. 81.6 (pensions), s. 136 and s. 141 (order of payment), s. 60 (proposals), s. 65.11 and s. 65.12 (collective agreements), s. 69.31 (directors); General Rules, s. 59.1
• Companies' Creditors Arrangement Act: s. 6 (plans), s. 11.03 (directors), s. 32 and s. 33 (collective agreements)
• Wage Earner Protection Program Act: full text, s. 2, s. 5, s. 6, s. 7, s. 21, s. 36, s. 36.1; Regulations, SOR/2008-222
• ESDC, WEPP: overview, eligibility, benefit amount, before you apply, apply, after you've applied, after a payment; CIRB, WEPP appeals; temporary EI measures
• Pensions: Pension Protection Act, S.C. 2023, c. 6
• Directors: CBCA s. 119; [Barrette v. Crabtree Estate, [1993] 1 S.C.R. 1027](https://decisions.scc-csc.ca/scc-csc/scc-csc/en/item/985/index.do); Ontario Business Corporations Act; Québec Business Corporations Act; Alberta Business Corporations Act
• Employment standards: Ontario ESA and its guides to termination and severance; Canada Labour Code, s. 230 and s. 235; B.C. Employment Standards Act; Québec Act respecting labour standards
• Québec: CNESST, claiming sums owed after an employer's bankruptcy
• Office of the Superintendent of Bankruptcy: Form 31 (proof of claim)

Official pages were checked on October 10, 2026.

The full record#

Every CCAA or notice-of-intention proceeding in the record begun from January 1, 2024 to June 30, 2026 in which a court declared that the employer met the Wage Earner Protection Program's conditions, so that its laid-off employees could apply: 43 in all. The declaration came a median of 88 days after the filing. The first ten, in order of filing:

The full table, all 43 cases with the number of employees, the wages and vacation pay owed, any retention plan and how each case has ended so far, every figure cited to the filing it came from, is for subscribers.