Armstrong Flooring, Inc., AFI Licensing LLC, Armstrong Flooring Latin America, Inc. and Armstrong Flooring Canada Ltd.

Armstrong Flooring, Inc., AFI Licensing LLC, Armstrong Flooring Latin America, Inc. and Armstrong Flooring Canada Ltd., leading US-based producers of resilient flooring products for use primarily in the construction and renovation of commercial, residential and institutional buildings, had their Chapter 11 proceedings recognized under the CCAA on June 8. For the 12-month period ended December 31, 2021, the companies have incurred net losses of US$35.7 million and has an accumulated deficit of US$349.1 million, with further losses of US$25 million incurred from January through April 2022. 26. The companies' small cash balance impugns their ability to cover short-term financial obligations as they come due; however, barring significant impairment to its inventories and property, plant, and equipment, the companies' assets as represented in its financial statements should be sufficient to enable payment of all its liabilities. Grant Thornton was appointed as Information Officer in the Canadian proceedings. Canadian counsel for Armstrong Flooring Inc. is BLG, and counsel for the Information Officer is Lax O’Sullivan Lisus Gottlieb. By Dina Milivojevic

The Sanderson-Harold Company Limited c.o.b. as Paris Kitchens

The Sanderson-Harold Company Limited c.o.b. as Paris Kitchens, a Richmond Hill, Ontario-based manufacturer of medium to high-end kitchen and bath cabinets which has been operating since 1902, filed an NOI on May 31, listing approximately $8.6 million in liabilities, including approximately $3 million to BMO. The COVID-19 pandemic, rising material costs, supply chain issues and an ongoing construction strike have caused the company to incur significant financial losses. As a result of these issues, the company decided to initiate these NOI proceedings in order to stabilize the business and focus its efforts on preserving value. KSV is the Proposal Trustee. Counsel is Chaitons for the company, Aird & Berlis for the proposal trustee, Cassels for BMO and Gowling WLG for Pillar Capital. By Dina Milivojevic

Home Solutions Corporation

Home Solutions Corporation, a Calgary, Alberta based manufacturer of materials for closets and glassware for commercial and residential clients in the construction industry, filed an assignment in bankruptcy on May 20, listing approximately $16.1 million in liabilities, including approximately $9.2 million to Private Debt Partners Senior Opportunities Fund and approximately $2.2 million to TD Bank. Private Debt Partners issued a section 244 notice on May 5, followed by TD Bank on May 6. Prior to that time, the company was experience significant cash flow restraints and was unable to meet its obligations generally. MNP is the bankruptcy trustee. Counsel is McMillan for the bankruptcy trustee. By Dina Milivojevic

CNS Iron Fabrication Ltd.

CNS Iron Fabrication Ltd., a Bolton, Ontario-based manufacturer of custom metal construction forms and formwork, and Claeys Family Holdings Inc., a LaSalle, Ontario-based property holding company, were placed in receivership on May 13 on application by RBC, owed approximately $3.2 million. MNP is the receiver. Counsel is Harrison Pensa for RBC. By Dina Milivojevic

Quality Fertilizers Inc.

Quality Fertilizers Inc., a Shakespeare, Ontario-based producer of agricultural fertilizer, filed an assignment in bankruptcy on April 25. In 2019, it was uncovered that several hundred thousand dollars were stolen in an employee fraud. The fraud resulted in significant arrears owing to suppliers and to CRA for unremitted HST and source deductions. The business was shut down in 2019 and the owner continued trying to pay down the company's debts. Ultimately, however, he was unable to do so and the company made an assignment in bankruptcy. MNP is the bankruptcy trustee. By Dina Milivojevic

The Winning Combination Inc

The Winning Combination Inc., a Winnipeg, Manitoba-based manufacturer of protein powders and sport supplement products, was placed in receivership on March 17, on application by HSBC Bank Canada, owed approximately CAD $10.3 million and USD $145.3 thousand as at February 22. In early 2022, the company advised the Bank that two entities were interested in providing equity or debt financing, but no transaction materialized. On or about February 9, the company requested that the Bank extend credit to the company over and above the approved credit limit in order for the company to meet its payroll obligations and make raw material purchases. On or about February 14, the company disclosed to the Bank that it had unpaid source deduction and GST obligations to CRA in the amounts of approximately $1.4 million and $400,000, respectively, notwithstanding that the company had been signing compliance certificates confirming all amounts owing to CRA were paid and up to date. On February 25, the Bank extended $144,297.60 for the company's payroll obligations and approximately $54,000.00 to be applied towards the company's source deduction and GST obligations to CRA, over and above the company's approved credit limit. Nevertheless, the company remained unable to pay its payroll and tax obligations, and the Bank was not prepared to provide further financial assistance over and above the current credit limits. EY was appointed receiver. Counsel is Fasken Martineau and MLT Aikins for HSBC Bank Canada, McCarthy Tetrault and Pitblado for the company and Thompson Dorfman Sweatman for the receiver. By Dina Milivojevic

LTL Management LLC

LTL Management LLC, a North Carolina company and an indirect subsidiary of Johnson & Johnson, a global provider of health care products, had its US Chapter 11 proceedings recognized under the CCAA on December 17. The company was created in 2021 as part of a corporate restructuring to hold certain assets and all of the claims in respect of JOHNSON's Baby Powder, which is the subject of multiple class action lawsuits relating to the use of talcum in its production. The company's only assets in Canada are funds held by its legal counsel. EY was appointed information officer. Canadian counsel is Blakes for the company, Cassels for the information officer, Osler for Bausch Health Companies Inc., Miller Thomson for the Official Committee of Talc Claimants, and TGF for Rochon Genova LLP in its capacity as lawyers to Cindy Lou Strathdee, et al.

Éclairage Contraste M.L Inc.

Éclairage Contraste M.L Inc., a Lévis, Québec-based lighting manufacturer, filed an NOI on December 17, listing over $8 million in liabilities, including approximately $1.8 million to BDC Capital and approximately $1.5 million to National Bank. The COVID-19 pandemic and its impact on supply chains and production costs, coupled with the negative impacts of a cyberattack suffered earlier this year, created significant pressure on the company's cash flow and finance. The company and the proposal trustee have commenced a solicitation process to identify a strategic partner to allow for the continuity of operations and the maximization of value for creditors. A few investors and buyers have shown interest and discussions are ongoing. MNP is the proposal trustee. McCarthy Tétrault is counsel for the company.

Circo de Bakuza Création S.A.

Circo de Bakuza Création S.A., a Montréal, Québec-based production company with a satellite office in Paris, France, filed an assignment in bankruptcy on December 8, 2021, listing approximately $2.2 million in liabilities. The company's productions included the entire set of pre-game shows and opening and closing ceremonies for France's Euro 2016 soccer tournament. It previously filed a proposal which was approved by its creditors in 2019. Raymond Chabot is the bankruptcy trustee.

Wolf Custom Homes Ltd.

Wolf Custom Homes Ltd., a Calgary, Alberta-based manufacturer of custom homes, filed an assignment in bankruptcy on November 10, listing approximately $4.6 million in liabilities. Grant Thornton is the bankruptcy trustee.