C&E Group Ltd.
Follow- Proceeding
- NOIsection 50.4 of the Bankruptcy and Insolvency Act, R.S.C. 1987, c. B-3
- File
- 51-3355162
C&E Group Ltd. is the subject of a bankruptcy proceeding under the Bankruptcy and Insolvency Act before the Supreme Court of Newfoundland and Labrador, commenced on April 30, 2026 and carrying court file number 51-3355162. The proceeding began that same day with the granting of an interim order. The matter remains active. The record to date discloses no further steps, and the substance of the interim order is not set out in it.
Order Extending Stay of Proceedings to September 13, 2026 was filed.
Source: Order Extending Stay of Proceedings to September 13, 2026
Order Extending the Stay of Proceedings to July 30, 2026 was filed.
Source: Order Extending the Stay of Proceedings to July 30, 2026
The officer filed report no. Second Report. The Company has continued operating in the normal course, servicing existing contracts and maintaining its workforce, while management believes the business remains viable and is working toward a proposal to creditors.
Source: Trustee's Second Report to Court
An interim order was granted on the day the bankruptcy proceeding commenced in the Supreme Court of Newfoundland and Labrador, under court file 51-3355162.
Source: Order Extending the Stay of Proceedings to June 15, 2026
Debtor
C&E Group Ltd.
Proposal trustee
MNP
| # | Priority class | Creditor | Amount | Source |
|---|---|---|---|---|
| 3 | Deemed trusts (CRA and other) | Canada Revenue Agency · in 926 casesDeemed trust claim under s.60(1.1) BIA for unremitted payroll source deductions ($232,245.63) plus unsecured portion for HST/payroll arrears ($791,565.67), per CRA proof of claim — Deemed-trust/quasi-governmental claim; based on notional assessments arising from unfiled returns (Jan 2019-Dec 2025); Company disputes accuracy and expects claim to be materially reduced once outstanding returns are filed and assessed. — debtor: C&E Group Ltd. · as of 14 Apr 2026 | $1.02M | Trustee's First Report to Court |
| 4 | Secured | Royal Bank of Canada · in 556 casesGeneral Security Agreement over present and after-acquired personal property — Company advised, and Trustee confirms, RBC is not owed any amounts under this security agreement (para. 21). — debtor: C&E Group Ltd. | $0 | Trustee's First Report to Court |
| 4 | Secured | Delage Landen Financial Services Canada Inc. · in 2 casesGeneral Security Agreement and Specific Equipment Charge; collateral: 2021 Hyundai Excavator (VIN HHKHMH04EE0001090) — Excavator is jointly owned by C&E and a related company; no outstanding balance stated in the report. — debtor: C&E Group Ltd. | — | Trustee's First Report to Court |
| 5 | PMSI / lessors | Ford Credit Canada Company · in 25 casesPPSA equipment financiers (PMSI class) - Specific Vehicle Charges over 2018 Ford Escape (VIN 1FMCU9GD1JUC22440) and 2019 Ford F-150 (VIN 1FTFW1E4XKFC20725) — Aggregated two serialized-equipment (vehicle) PMSI charges held by the same creditor; no balance stated. — debtor: C&E Group Ltd. | — | Trustee's First Report to Court |
| 8 | Unsecured | CRA - Tax - Atlantic · in 45 casesas of NOI filing date — Account# 714645090 RP0001; CRA claim - deemed trust class — debtor: C&E Group Ltd. | $863K | Notice of NOI |
| 8 | Unsecured | CRA - Tax - Atlantic · in 45 casesas of NOI filing date — Account# 714645090 RT0001; CRA claim - deemed trust class — debtor: C&E Group Ltd. | $157K | Notice of NOI |
| 8 | Unsecured | Ford Credit Canada Limited · in 60 casesas of NOI filing date — Listed as a separate claim from the second Ford Credit Canada Limited entry below — debtor: C&E Group Ltd. | $250 | Notice of NOI |
| 8 | Unsecured | RBC Royal Bank Visa c/o BankruptcyHighway.com/Razel Bowenas of NOI filing date — debtor: C&E Group Ltd. | $250 | Notice of NOI |
| 8 | Unsecured | Royal Bank of Canada · in 556 casesas of NOI filing date — debtor: C&E Group Ltd. | $250 | Notice of NOI |
| 8 | Unsecured | De Lage Landen Financial Services Canada Inc. · in 73 casesas of NOI filing date — debtor: C&E Group Ltd. | $250 | Notice of NOI |
“not stated” means the record names the claim without a figure; “—” means not in the extracted record.
Unsecured creditors: no distribution. Canada Revenue Agency 66 %.Under the planCreditors Package · 18 Sep 2026
| Class | Creditor | Claims | Recovery | Basis | Source |
|---|---|---|---|---|---|
| Deemed trust | Canada Revenue Agency | — | 66 % | Under the planper the trustee | Creditors Package · 18 Sep 2026 |
| Secured | — | — | paid in fullconditional | Estimatedper the trustee | Creditors Package · 18 Sep 2026 |
| Unsecured | — | — | no distribution | Under the planper the trustee | Creditors Package · 18 Sep 2026 |
Each row is one filing's statement, copied as it reads and never computed. "Estimated" is the officer's forecast; "Under the plan" is the plan's or proposal's own term; "Final" is a declared or paid distribution; a row with no chip states no footing. A range is the two numbers stated; "of proven claims" is the document's own denominator.
per Management estimate; unaudited; assets not independently appraised · C&E Group Ltd. (entity level) — Estimated assets comprise accounts receivable, two vehicles, hand tools, and a jointly-owned (with related company) excavator; expected equity in vehicles/excavator not yet determined. Total unsecured claims separately reported as $1,026,734 (para. 24, comprising almost entirely notional CRA amounts); no consolidated total liabilities figure is stated in the report.
Cumulative receipts
$301K
As at 8 Jun 2026Trustee's Second Report to Court
Cumulative disbursements
$189K
As at 8 Jun 2026Trustee's Second Report to Court
| Date | Document | File |
|---|---|---|
Creditors Package
| ||
Order Extending Stay of Proceedings to September 13, 2026
| ||
Order Extending the Stay of Proceedings to July 30, 2026
| ||
Trustee's Third Report to Court
| ||
Order Extending the Stay of Proceedings to June 15, 2026
| ||
Trustee's Second Report to Court
| ||
Trustee's First Report to Court
| ||
Notice of NOI
| ||
Filing titles, dates, and extracted key facts are public.
CiteProceedings., “C&E Group Ltd.” (NOI), Supreme Court of Newfoundland and Labrador. Retrieved 20 September 2026, https://proceedings.ca/case/c-e-group