CV-15-10832-00CL ONTARIO SUPERIOR COURT OF JUSTICE

Court File No.: CV-15-10832-00CL

ONTARIO

SUPERIOR COURT OF JUSTICE

COMMERCIAL LIST

IN THE MATTER OF THE COMPANIES’ CREDITORS

ARRANGEMENT ACT, R.S.C. 1985, c. C-36, AS

AMENDED AND IN THE MATTER OF A PLAN OF

COMPROMISE OR ARRANGEMENT OF TARGET

CANADA CO., TARGET CANADA HEALTH CO.,

TARGET CANADA MOBILE GP CO., TARGET

CANADA PHARMACY (BC) CORP., TARGET

CANADA PHARMACY (ONTARIO) CORP., TARGET

CANADA PHARMACY CORP., TARGET CANADA

PHARMACY (SK) CORP., AND TARGET CANADA

PROPERTY LLC

THIRTY-SECOND REPORT OF THE MONITOR

ALVAREZ & MARSAL CANADA INC.

OCTOBER 31, 2016

TABLE OF CONTENTS

1.0 INTRODUCTION..............................................................................................................1

2.0 TERMS OF REFERENCE AND DISCLAIMER ..........................................................2

3.0 OVERVIEW OF KNOWN LATE CLAIMS ..................................................................3

4.0 PROCEDURAL BACKGROUND ...................................................................................6

5.0 APPLICABLE LAW .......................................................................................................12

6.0 MONITOR’S CONSIDERATIONS REGARDING KNOWN LATE CLAIMS .......16

7.0 REQUEST FOR ADVICE AND DIRECTIONS ..........................................................20

INDEX TO APPENDICES

Appendix A – List of Applicants and Partnerships

Appendix B – List of Creditors Posted to Monitor’s Website

Appendix C – Endorsement dated October 18, 2016

Appendix D – List of Authorities

1.0 INTRODUCTION

1.1 On January 15, 2015, Target Canada Co. (“TCC”) and those companies listed in

Appendix A (collectively, the “Applicants”), together with the Partnerships also listed in

Appendix A (the “Partnerships”, and collectively with the Applicants, the “Target

Canada Entities”), applied for and were granted protection by the Ontario Superior

Court of Justice (Commercial List) (the “Court”) under the Companies’ Creditors

Arrangement Act, R.S.C. 1985, c. C-36, as amended (the “CCAA”). Pursuant to an

Order of this Court dated January 15, 2015, Alvarez & Marsal Canada Inc. (“A&M”)

was appointed Monitor of the Target Canada Entities in the CCAA proceedings (the

“Monitor”). The proceedings commenced by the Applicants under the CCAA are

referred to herein as the “CCAA Proceedings”.

1.2 On February 11, 2015, this Court issued the “Amended and Restated Initial Order”

(hereinafter, unless the context otherwise requires, the “Initial Order”), which

incorporates certain changes to the Initial Order granted January 15, 2015 that were

described in the Second Report of the Monitor dated February 9, 2015.

1.3 In connection with the CCAA Proceedings, the Monitor has provided to this Court thirty-

one reports and three supplementary reports (collectively, the “Monitor’s Reports”).

A&M has also provided to this Court the Pre-Filing Report of the Proposed Monitor (the

“Pre-Filing Report”) dated January 14, 2015 (together with the Monitor’s Reports, the

“Prior Reports”). The Prior Reports, the Initial Order and other Court-filed documents

and notices in these CCAA Proceedings are available on the Monitor’s website at

www.alvarezandmarsal.com/targetcanada.

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1.4 This Thirty-Second Report of the Monitor (the “Thirty-Second Report”) is filed in

connection with the Monitor’s motion for advice and directions scheduled to be heard

November 29, 2016, to provide this Court and Creditors with information regarding a

small number of claimants who have come forward subsequent to the meeting of

Creditors held May 25, 2016 (the “Creditors’ Meeting”) requesting permission to file

proofs of claim against the Target Canada Entities, notwithstanding that the Claims Bar

Date provided under the Claims Process for so doing has lapsed.

1.5 As described more fully herein, the Monitor requests the Court’s advice and direction on

three issues:

(a) Should any of the known late claims be permitted to file Proofs of Claim in the

Claims Process?

(b) If so, and if such claims are determined to be allowed (in whole or in part), which

distributions are such claimants entitled to participate in?

(c) How is the Monitor to address any as-yet unknown late claims that may come

forward in the future?

2.0 TERMS OF REFERENCE AND DISCLAIMER

2.1 In preparing this Thirty-Second Report, the Monitor has been provided with, and has

relied upon, unaudited financial information, books and records and financial information

prepared by the Target Canada Entities and Target Corporation, and discussions with

management of the Target Canada Entities and Target Corporation (collectively, the

“Information”).

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2.2 The Monitor has reviewed the Information for reasonableness, internal consistency and

use in the context in which it was provided. However, the Monitor has not audited or

otherwise attempted to verify the accuracy or completeness of the Information in a

manner that would wholly or partially comply with Canadian Auditing Standards

(“CASs”) pursuant to the Chartered Professional Accountants Canada Handbook and,

accordingly, the Monitor expresses no opinion or other form of assurance contemplated

under CASs in respect of the Information.

2.3 Unless otherwise indicated, capitalized terms not otherwise defined in this Thirty-Second

Report are as defined in the Prior Reports, the Second Amended Plan and Restated Joint

Plan of Compromise and Arrangement dated April 6, 2016 (the “Plan”), and the Initial

Order.

2.4 Unless otherwise stated, all monetary amounts contained in this Thirty-Second Report are

expressed in Canadian dollars.

3.0 OVERVIEW OF KNOWN LATE CLAIMS

3.1 As described more fully below, following full publication of the Claims Bar Date and

after providing notice that late-filed claims would no longer be permitted, the Monitor

has declined to permit the filing of late claims since the Creditors’ Meeting. Since that

time, the Monitor has received a small number of inquiries on behalf of individuals and

corporations who did not file claims in the Claims Process seeking to now file claims

against the Target Canada Entities.

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3.2 In each instance, the Monitor has informed such late claimants that their claims are

barred and extinguished by operation of the Plan and the Sanction and Vesting Order, and

that the Monitor would not accept late claims for filing.

3.3 The Monitor or its legal counsel has responded to inquiries from 12 putative claimants

since the date of the Creditors’ Meeting, asserting a minimum aggregate of

approximately $8.4 million in claims against the Target Canada Entities.

1

These include:

(a) five litigation claims or cross-claims asserting unliquidated damages in the

aggregate approximate amount of $7.5 million;

(b) six vendor claimants asserting claims in the aggregate approximate amount of

$945,000; and

(c) one Pharmacist Franchisee who has not provided details on the nature or quantum

of their claim to date, and has not been a participant in the ongoing Pharmacist

Franchisee claims adjudication proceedings.

3.4 Under the Claims Procedure Order the Monitor was granted the discretion by the Court to

accept late-filed claims. As described in greater detail below, the Court’s order

sanctioning the Target Canada Entities’ Plan explicitly barred and extinguished all claims

not filed in the Claims Process. As a result, since the date of the Creditors’ Meeting, the

Monitor has refused to accept the filing of late claims, and provided clear notification of

1

Representatives of the Monitor also received inquiries from several additional putative claimants who did not

provide details of the nature of their claims, and who are not reflected in this section.

In addition to the approximately $7.5 million in additional claims sought to be asserted against the Target Canada

Entities, one of the putative claimants is seeking to claim for unliquidated damages in the amount of $1 million

against the Target Canada Entities’ insurers.

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same in the Twenty-Seventh Report of the Monitor dated May 11, 2015, which was duly

served on the Service List and posted to the Monitor’s website.

3.5 In taking this position, first, the Monitor recognized that the Court established a clear and

defined Claims Process and Claims Bar Dates, which were followed, and a CCAA plan

was presented and unanimously approved upon on that basis. Further, the Sanction and

Vesting Order was granted confirming the barring and extinguishment of claims.

3.6 Second, the Monitor considered the fairness to Affected Creditors who filed timely

claims in accordance with the Claims Procedure Order, and who voted on the Plan at the

Creditors’ Meeting based in part on the Illustrative Recoveries Analysis set out in section

6.0 of the Twenty-Seventh Report. These illustrative recoveries were based only on

claims admitted at that time (including disputed claims in respect of which amounts had

been reserved pending resolution).

3.7 Third, the Monitor wanted to ensure that late claims were treated on a consistent and

principled basis.

3.8 In bringing this application to the Court for advice and directions, the Monitor wishes to

ensure that this issue is fairly brought before the Court for determination. It is the

Monitor’s view that there is a need for consistency and for the estate and its stakeholders

to have finality and certainty with respect to the Claims Process. The Monitor is also

cognizant of not inviting a deluge of additional late claims, thus effectively creating a

second claims bar date, which could reduce the recoveries of Affected Creditors whose

claims were timely filed.

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4.0 PROCEDURAL BACKGROUND

4.1 In accordance with section 23(1)(a)(ii)(C) of the CCAA, the Initial Order, and as set out

more specifically in paragraph 8.13 of the First Report of the Monitor dated January 20,

2015, the Monitor prepared a list showing the names and addresses of every known

creditor who may have had a claim against the Target Canada Entities of more than

$1,000 (excluding details pertaining to individuals who may have been creditors) (the

“Creditor List”), and posted a copy of the Creditor List to the Monitor’s website. A

copy of the Creditor List is attached hereto as Appendix “B”.

4.2 The cover page as well as every page of the Creditor List contains explanatory notes,

which are set out below for ease of reference:

i. This list of creditors has been prepared from information

contained in the books and records of the Target Canada

Entities.

ii. The amounts included in this list of creditors do not take

into consideration any un-invoiced amounts, nor have the

amounts been adjusted for any amounts that may also be

receivable from other creditors.

iii. This list of creditors has been prepared without admission

as to the liability for, or quantum of, any of the amounts

shown.

iv. To date, a claims procedure has not been approved by the

Court, and creditors are NOT required to file a statement of

account or proof of claim at this point in time.

v. If and when a claims procedure is approved by the Court,

further details and claims forms will be posted to the

Monitor’s website. It is through such claims procedure that

creditor claims will be reviewed and determined. Again,

creditors are NOT required to file a statement of account or

proof of claim at this point in time.

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4.3 The Court issued the Claims Procedure Order on June 11, 2015 setting out the Claims

Process for the filing and adjudication of claims asserted against the Target Canada

Entities. The Claims Procedure Order was subsequently amended by Court orders dated

September 21, October 30, and December 8, 2015.

4.4 In accordance with the Claims Procedure Order, the Claims Bar Date for pre-filing

Claims was 5:00 pm on August 31, 2015. Paragraphs 13 to 19 of the Claims Procedure

Order describe the notification procedures approved with respect to the Claims Process.

4.5 As set out at paragraph 6.3 of the Eighteenth Report of the Monitor dated July 15, 2015,

the Monitor carried out the notification requirements contemplated in the Claims

Procedure Order in accordance with their terms.

4.6 As set out at paragraph 5.11 of the Twenty-Sixth Report of the Monitor dated April 7,

2016, the Monitor continued to accept late-filed claims up until the date of the Creditors’

Meeting provided that such late filing claimant could provide: (i) a prima facie basis for

such claims; and (ii) a valid reason for late filing.

No Late Claims Admitted Since Creditors’ Meeting

4.7 As set out at paragraph 5.16 of the Twenty-Seventh Report of the Monitor dated May 11,

2016, the Monitor advised the Court and all stakeholders that it would no longer be

accepting late-filed claims after the date of the Creditors’ Meeting.

4.8 Consistent with the statement in the Twenty-Seventh Report, both the Twenty-Ninth

Report of the Monitor dated July 7, 2016 and the Thirty-First Report of the Monitor dated

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September 20, 2016 confirmed to creditors that no late-filed claims had been accepted

since the date of the Creditors’ Meeting.

2

4.9 As of the date of this Report, no late-filed claims have been accepted since the date of the

Creditors’ Meeting.

Plan Is Approved, Sanctioned, and Implemented

4.10 As described more fully in the Twenty-Eighth Report of the Monitor dated May 27, 2016,

Affected Creditors voting in person or by proxy (or deemed to have voted) unanimously

voted in favour of the Applicants’ Plan, thus achieving the requisite double majority

contemplated in the CCAA.

4.11 Article 7 of the Plan describes the releases provided for therein, and provides that on the

Plan Implementation Date, the Target Canada Entities shall be released from all claims

(broadly defined), including specifically “any Claim that has been barred or extinguished

by the Claims Procedure Order”.

4.12 On June 2, 2016, the Court issued the Sanction and Vesting Order approving the Plan.

Among other things, the Sanction and Vesting Order provides that:

(a) the releases contemplated in the Plan are approved, shall be deemed to be

implemented, and shall be binding and effective as of the Effective Time

(paragraph 7);

2

The Thirtieth Report of the Monitor did not provide an update on the Claims Process, and therefore did not include

such a statement.

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(b) all Affected Claims shall be fully, finally, irrevocably and forever compromised,

discharged and released, with prejudice, in accordance with the terms of the Plan

(paragraph 9);

(c) nothing in the Plan extends or shall be interpreted as extending or amending the

Claims Bar Date or gives or shall be interpreted as giving any rights to any Person

in respect of Claims that have been barred or extinguished pursuant to the Claims

Procedure Order (paragraph 12); and

(d) any claim for which a Proof of Claim has not been filed by the Claims Bar Date in

accordance with the Claims Procedure Order, whether or not the holder of such

claim has received personal notification of the claims process established by the

Claims Procedure Order, shall be and are hereby and forever barred, extinguished

and released with prejudice (paragraph 12).

4.13 Therefore, the Court has already determined that, by issuing the Sanction and Vesting

Order, which approved and implemented the Plan, late claims brought forward after the

Plan Implementation Date are barred and extinguished, and that the Target Canada

Entities and the other Released Parties are fully and finally released from such claims.

First and Second Interim Distributions

4.14 As set out in the Prior Reports, on June 29 and 30, 2016, the Target Canada Entities, in

consultation with the Monitor, issued the Initial Distribution totalling approximately

$672.5 million. The Initial Distribution represented approximately 55.34% of Affected

Creditors’ Proven Claims.

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4.15 In accordance with the October 18 Endorsement (defined below), on October 19 and 20,

2016, the Target Canada Entities, in consultation with the Monitor, issued a second

interim distribution in the amount of approximately $87 million (the “Second

Distribution”). The Second Distribution represented approximately 12.65% of Affected

Creditors’ Proven Claims. As disclosed to the Court, the Second Distribution was, subject

to further order of the Court, without prejudice to the rights of the putative late claimants

in respect of this motion.

4.16 Accordingly, as of the date of this Report, approximately 68% of Affected Creditors’

Proven Claims has been distributed.

3

The Monitor anticipates that one or more interim

distributions may be made prior to the final distribution contemplated in the Plan.

Monitor’s Motion for Advice and Directions

4.17 As set out above, subsequent to the Sanction and Vesting Order, the Monitor continued to

receive a number of requests to file claims against the Target Canada Entities. In

September 2016, legal counsel to the Monitor was contacted by legal counsel

representing Capital Brands Inc. (“Capital Brands”), a former supplier to TCC who had

not filed a proof of claim, requesting that the Monitor admit their client’s claim for

adjudication. Although the Monitor’s counsel indicated that Capital Brands’ claim was

barred and extinguished by operation of the Sanction and Vesting Order and the Plan,

counsel to Capital Brands indicated that he had been instructed to bring a motion seeking

to have Capital Brands’ claim admitted to the Claims Process.

3

As set out in the Thirty-First Report of the Monitor, Affected Creditors with Proven Claims are anticipated to

receive between 77% to 82% of such Creditors’ Proven Claims.

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4.18 Out of fairness to the other late claimants that had also contacted the Monitor, and

cognizant of the need for certainty, finality and an orderly process for addressing the

treatment of late-filed claims, the Monitor proposed a process whereby the Monitor

would bring a motion for the advice and directions of the Court, thereby providing late

claimants with an opportunity to make submissions for the acceptance of late claims by

the Court through a comprehensive and consistent process.

4.19 On October 18, 2016, legal counsel for the Monitor, the Target Canada Entities, and

Capital Brands attended at a scheduling hearing with the Honourable Regional Senior

Justice Morawetz to determine the timing and process for the Monitor’s motion for

advice and directions. A copy of the endorsement issued by the Court is attached hereto

as Appendix “C” (the “October 18 Endorsement”). As set out in the October 18

Endorsement, a motion has been scheduled for 8:30 am on November 29, 2016 at 330

University Avenue, Toronto (the “November 29 Motion”). In advance of the November

29 Motion:

(a) the Monitor is to serve a Monitor’s Report in respect of this matter by October 31,

2016, file such Report with the Court, and serve it on the known putative late

claimants in addition to the Service List;

(b) Capital Brands is to serve and file its responding materials by November 4, 2016;

and

(c) any other parties wishing to appear at the motion are to serve and file their

materials in advance of the motion in accordance with the Rules of Civil

Procedure. For greater certainty, all parties seeking to have late claims admitted

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to the Claims Process for adjudication are required to file materials providing an

evidentiary basis for such request.

5.0 APPLICABLE LAW

5.1 While the Monitor is not taking a position with respect to this motion, the Monitor notes

the following for the benefit of the Court and interested parties.

5.2 As set out above, in addition to other relevant provisions in the Sanction and Vesting

Order, paragraph 12 thereof specifically provides:

12. Any Affected Claim […] for which a Proof of Claim has

not been filed by the Claims Bar Date in accordance with the

Claims Procedure Order, whether or not the holder of such

Affected Claim […] has received personal notification of the

claims process established by the Claims Procedure Order, shall be

and are hereby forever barred, extinguished and released with

prejudice.

5.3 The Sanction and Vesting Order is a valid exercise of the Court’s jurisdiction under

sections 6, 11, and 19 of the CCAA as well as the Court’s inherent jurisdiction

thereunder. The Sanction and Vesting Order is a final order of the Court, no appeals

having been filed in respect thereof within the applicable timeframes. Accordingly, by

operation of the Sanction and Vesting Order and the release provisions set out in Article

7 of the Plan, the Target Canada Entities have been released from any and all liabilities

associated with any late claims, and the right to bring forward such claims has been

clearly and finally extinguished.

5.4 The provisions of the CCAA do not address how claims brought forward following

implementation of a plan of compromise or arrangement (and which includes releases in

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favour of the debtor company and others) should be dealt with. Although the Sanction

and Vesting Order provides that such late claims are barred and extinguished, and the

Target Canada Entities and other Released Parties are released in respect of such late

claims with prejudice, there is jurisprudential precedent under the CCAA for the Court to

exercise its discretion and admit late claims for adjudication in certain circumstances.

5.5 The prevailing test for the admission of late claims is set out by the Alberta Court of

Appeal in Blue Range,

4

which lists four factors a court will consider in determining

whether to allow late claims to be filed:

(a) Was the delay caused by inadvertence and if so, did the claimant act in good

faith?

(b) What is the effect of permitting the claim in terms of the existence and impact of

any relevant prejudice caused by the delay?

(c) If relevant prejudice is found can it be alleviated by attaching appropriate

conditions to an order permitting late filing?

(d) If relevant prejudice is found which cannot be alleviated, are there any other

considerations which may nonetheless warrant an order permitting late filing?

5

5.6 In addition to these factors, the Court in Blue Range also indicated that it is relevant to

consider the length of the delay and the potential prejudice to other parties.

6

Subsequent

decisions applying Blue Range hold that “[Blue Range] is clear that the timing of the late

4

Blue Range Resource Corp., Re, 2000 ABCA 285 at para 25 [Blue Range]; Monitor’s Book of Authorities, Tab 1.

5

Blue Range at para 26; see also Canadian Red Cross Society, Re, [2008] OJ No 4114 at para 29 (Sup Ct J);

Monitor’s Book of Authorities, Tab 2.

6

Blue Range at para 14.

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claim with respect to the stage of proceedings is a key consideration.”

7

The Court in Blue

Range also determined that the fact that other creditors will receive less money if late

claims are accepted is not considered prejudice relevant to the above criteria.

8

5.7 Therefore, it is the Monitor’s respectful submission that if this Court determines that any

of the putative late claims are to be admitted to the Claims Process for adjudication, each

claimant should be required to provide evidence satisfying the Blue Range test in respect

of its late claim.

5.8 The Monitor notes that the decision in Blue Range was issued subsequent to the creditors’

meeting in that case, but, it appears, prior to plan implementation. Subsequent to Blue

Range, the Alberta Court of Queen’s Bench in SemCanada Crude, applying the earlier

decision in Algoma Steel v. Royal Bank, held that, while late claims may be admitted to

the claims process subsequent to plan implementation, doing so is “tantamount to

amending or modifying the plan”, and the court’s discretion to do so should be “exercised

sparingly and in exceptional circumstances only.”

9

Participation in Distributions

5.9 The provisions of the CCAA also do not address the extent to which late claimants

admitted and allowed in a claims process are entitled to participate in distributions. As

set out above, as of the date of this Report, the Target Canada Entities have made two

interim distributions totalling approximately $759.5 million: the First Distribution of

7

Re SemCanada Crude Co., 2012 ABQB 489 at para 66 [SemCanada Crude]; Monitor’s Book of Authorities, Tab

3.

8

Blue Range at para 40.

9

SemCanada Crude at para 71, citing Algoma Steel Corp. v Royal Bank, [1992] OJ No 889 at para 8 (CA);

Monitor’s Book of Authorities, Tab 4.

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approximately $672.5 million, representing approximately 55.34% of Creditors’ Proven

Claims; and the Second Distribution of approximately $87 million, representing 12.65%

of same.

5.10 In contrast to the CCAA, and perhaps of benefit to the Court by analogy, section 150 of

the Bankruptcy and Insolvency Act (“BIA”) contemplates the admission of and

procedures related to late-filed claims:

150. A creditor who has not proved his claim before the

declaration of any dividend is entitled on proof of his claim to be

paid, out of any money for the time being in the hands of the

trustee, any dividend or dividends he may have failed to receive

before that money is applied to the payment of any future dividend,

but he is not entitled to disturb the distribution of any dividend

declared before his claim was proved for the reason that he has not

participated therein, except on such terms and conditions as may

be ordered by the court.

10

5.11 In other words, late claims that are admitted to the claims process and determined to be

allowed against the debtor are able to participate in future distributions from the debtor’s

estate,

11

but are not permitted to retroactively participate in any distributions that have

occurred prior to the admission of such claim.

12

This concept has been applied

consistently in BIA cases since as far back as 1922.

5.12 Though not referenced by name in that decision, the concept embodied in section 150 of

the BIA was recognized in Blue Range: “A late filing creditor under the BIA may only

10

BIA, s 150.

11

Pilot Butte Sand & Gravel Co., Re, [1968] 11 CBR (NS) 254 at para 8 (SKQB); Monitor’s Book of Authorities,

Tab 5; Macdonald Homes Inc., Re, [2003] OJ No 5140 at para 21 (Sup Ct J).; Monitor’s Book of Authorities, Tab 6;

Lloyd W. Houlden, Geoffrey B. Morawetz & Janis P. Sarra, The 2016 Annotated Bankruptcy and Insolvency Act,

(Toronto: Thomson Reuters, 2016) at 786.

12

In re Baker (1922), 3 CBR 297 at para 1 (NBSC); Monitor’s Book of Authorities, Tab 7; Bank of Nova Scotia v

Janzen (Trustee of), [1989] CLD 449 at para 7 and 8 (NSSC); Monitor’s Book of Authorities, Tab 8.

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share in undistributed assets.”

13

It is not apparent from Blue Range whether the late-filed

claims under consideration in that case (all of which were permitted to be filed) were able

to participate retroactively in previous distributions, or whether any distributions had

been made at the time of the Court’s decision.

6.0 MONITOR’S CONSIDERATIONS REGARDING KNOWN LATE CLAIMS

6.1 This section sets out the Monitor’s preliminary considerations regarding the known late

claims, organized into the three categories of known late claims: (i) vendor claims for

liquidated amounts; (ii) litigation claims for unliquidated damages; and (iii) a Pharmacist

Franchisee claim. In addition to the considerations set out in this section, the Monitor

reserves its right to file responding materials in advance of the November 29 Motion after

reviewing the submissions of any late-filing claimants.

6.2 The Monitor notes that, because the below described late claimants have not been

permitted to file Proofs of Claim, the Monitor’s preliminary considerations are based on

information provided to the Monitor to date, and the Monitor’s assessment of such claims

may change materially depending on the nature of the claims, should they be permitted to

be filed.

Current Reserves

6.3 Following the Second Distribution, approximately $3.5 million is being held in the TCC

Cash Pool for scheduled vendor payments.

14

An additional amount of approximately

13

Blue Range at para 7.

14

These amounts are paid in the normal course to ongoing suppliers (for example, Bank of America, who continues

to facilitate the Target Canada Entities’ banking requirements including with respect to the payment of distributions

to creditors).

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$97.4 million is being held in reserve in the TCC Disputed Claims Reserve Account

pending the resolution of currently disputed claims, including, in particular, the claims of

the 27 remaining unresolved Pharmacist Franchisees and the CRA. The ability to effect

payments in respect of late claims admitted to the Claims Process and allowed at this

point is impacted by the final determined amounts of currently disputed claims.

6.4 Current reserves are sufficient to satisfy distributions to the known late claimants, should

they be permitted to file their claims and such claims are ultimately accepted as proven

by the Monitor (or the Claims Officer) in the amounts known to the Monitor at this time,

without materially disturbing the estimated range of recoveries to Affected Creditors

(being approximately 78% to 82%).

15

However, should further late claims be permitted

to be filed and allowed, the estimated recoveries could be diminished.

Vendor Claims

6.5 The Monitor is aware of six late vendor claims asserting an aggregate amount of

approximately $945,000 (including the claim of Capital Brands) (collectively the “Late

Vendor Claims”). The Monitor understands that the Late Vendor Claims relate to

amounts remaining unpaid in respect of goods and/or services provided to the Target

Canada Entities.

6.6 To the extent that the Late Vendor Claims relate only to unpaid supplier amounts (and are

therefore liquidated claims), should some or all of the Late Vendor Claims be permitted

to file Proofs of Claim, the Monitor’s assessment will primarily involve reconciliation

with the Target Canada Entities’ books and records. However, the Monitor notes that a

15

Subject to the important caveats and qualifications set out in the Monitor’s Prior Reports.

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number of vendor claims filed in the Claims Process asserted amounts in respect of

unliquidated sums, including damages. The process for determining such unliquidated

vendor claims may be more involved and may result in the incurrence of further

professional fees.

Litigation Claims

6.7 The Monitor is aware of five litigation claims or cross-claims for unliquidated damages

asserted against the Target Canada Entities in connection with personal injuries alleged to

have occurred at or near former Target Canada store locations.

16

The known litigation

claims include approximately $7.5 million in claims or cross-claims asserted against the

Target Canada Entities, and one claimant who seeks to pursue a claim against the Target

Canada Entities’ insurers in the approximate amount of $1 million (collectively, the

“Late Litigation Claims”).

6.8 Because these litigation claims are for unliquidated amounts, there is no way of assessing

them based on the Target Canada Entities’ books and records. The Monitor’s efforts in

assessing the Late Litigation Claims, should any of them be permitted to file Proofs of

Claim, will necessitate the involvement of the Monitor’s legal counsel, and the Monitor

notes that there is clear potential for delays in assessment given the relative difficulty in

assessing such claims.

16

One of the known litigation claims relates to the death of a worker which took place at a mall in which a Target

store was located, and TCC is a named co-defendant along with the relevant landlord and other parties.

At the time of the Monitor’s scheduling attendance before the Court on October 18, 2016, the Monitor was aware of

four liquidated claims. Since that time, a fifth claim has come forward, as, on October 24, 2016, the Target Canada

Entities received a statement of claim naming TCC as a co-defendant in an action seeking $5 million in unliquidated

damages in respect of a personal injury alleged to have been sustained outside of a former Target store location.

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Pharmacist Claim

6.9 On October 13, 2016, counsel to the Monitor was contacted by legal counsel retained by

a former pharmacist franchisee who had not filed a Proof of Claim in the Claims Process

but is now seeking to do so (the “Late Pharmacist Claim”).

6.10 Although the Monitor has not been provided with information regarding the Late

Pharmacist Claim to date, if the holder of the Late Pharmacist Claim is seeking to have

their claim admitted to the Claims Process and administered on the same basis and

applying the same criteria which the Monitor applied to the other Pharmacist Franchisees

whose claims were timely filed, then, provided that the Court approves the admission of

such claim, the Monitor’s efforts in assessing the Late Pharmacist Claim will be

consistent with the Monitor’s approach to the other Pharmacist Franchisees’ claims, and

relatively straightforward.

6.11 However, if the holder of the Late Pharmacist Claim is seeking to advance different

causes of action against the Target Canada Entities than those that have been subject to

adjudication before the Honourable Dennis O’Connor in his capacity as Claims Officer

(in such capacity, the “Claims Officer”) since February 2016, then there are a number of

issues that would need to be addressed when considering whether and to what extent the

Late Pharmacist Claim should be admitted to the Claims Process. These include, but may

not be limited to:

(a) the application of the Court’s February 12, 2016 order, among other things,

appointing Sutts Strosberg LLP as Pharmacist Representative Counsel with

respect to the Claims Process; and

- 20 -

(b) the application of the Claims Officer’s rulings in the ongoing Pharmacist

Franchisees claims adjudication proceedings (noting that the Claims Officer

issued his third and final ruling on October 25, 2016).

6.12 Whether these issues are germane will depend on the nature of any materials filed in

connection with the November 29 Motion on behalf of the holder of the Late Pharmacist

Claim, and as stated, the Monitor reserves its right of reply in this regard.

7.0 REQUEST FOR ADVICE AND DIRECTIONS

7.1 As set out above, the Monitor is applying to the Court for advice and directions with

respect to the admission of late claims. However, in order to assist the Court in

implementing a consistent and principled process to address late claims, and to achieve

finality and certainty with respect to the Claims Process, the Monitor has provided a

number of considerations in this Report that the Court may find relevant.

7.2 Accordingly, the Monitor respectfully requests the advice and direction of the Court

regarding the following issues:

(a) Should any of the known late claims be permitted to file Proofs of Claim in the

Claims Process?

(b) If so, and if such claims are determined to be allowed (in whole or in part), which

distributions are such claimants entitled to participate in?

- 21 -

(c) How is the Monitor to address any as-yet unknown late claims that may come

forward in the future, bearing in mind the need for certainty and finality for the

estate and for all stakeholders?

- 22 -

All of which is respectfully submitted to this Court this 31st day of October, 2016.

Alvarez & Marsal Canada Inc., in its capacity

as Monitor of Target Canada Co., and

the other Applicants listed on Appendix A

Per:

Name: Douglas R. McIntosh

Name: Alan J. Hutchens

Title: President

Title: Senior Vice-President

6620497

APPENDIX A

LIST OF THE APPLICANTS AND PARTNERSHIPS

Applicants

Target Canada Co.

Target Canada Health Co.

Target Canada Mobile GP Co.

Target Canada Pharmacy (BC) Corp.

Target Canada Pharmacy (Ontario) Corp.

Target Canada Pharmacy (SK) Corp.

Target Canada Pharmacy Corp.

Target Canada Property LLC

Partnerships

Target Canada Pharmacy Franchising LP

Target Canada Mobile LP

Target Canada Property LP

6620497

APPENDIX B

LIST OF CREDITORS POSTED TO MONITOR’S WEBSITE

See attached.

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbeposted

totheMonitor’swebsite.Itisthroughsucha

claimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequiredtofileastatementofaccountorproofofclaimat

thispointintime.

4.Todate,aclaimsprocedurehasnotbeenapprovedbythe

Court,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthis

pointintime.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown.

2.Theamountsincludedinthislistof

creditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforany

amountsthatmayalsobereceivablefromcreditors.

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

1of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

0951925B.C.Ltd. 2171CookeAvenue Comox BC V9M1N3 Canada CAD 5,836

0955358B.C.Ltd. 2770WestlakeDrive Coquitlam BC V3C5K1 Canada CAD 3,880

0955904B.C.Ltd. 1260EthelStreet Kelowna BC V1Y2W7 Canada CAD 4,421

0957484B.C.Ltd. 14075MoberlyRd. LakeCountry BC V4V1A6 Canada CAD 12,249

0960749B.C.Ltd. 401‐5500AndrewsRoad Richmond BC V7E6M9 Canada CAD 4,274

0977499B.C.Ltd. 47377MacswanDrive Chilliwack BC V2R0L3 Canada CAD 2,323

101219767

SaskatchewanLtd. 219ZimmerCrescent Saskatoon SK S7W0G7 Canada CAD 5,970

101226347SaskatchewanLtd. 3638WedgwoodWay Regina SK S4V2M6 Canada CAD 11,710

1482585ABLTD 100024016 18591CHAPARALMANORSE CALGARY AB T2X3L2 CA CAD 3,210

1695654ALBERTALTD 100025868 5696RICHMONDRDSW CALGARY AB T3H3P8 CA CAD 6,117

1695654AlbertaLtd. 15TuscanySummitBayNW Calgary AB T3L0B7 Canada CAD 3,194

1727015AlbertaLtd. 37CranberryLaneSE Calgary AB T3M0L5 Canada CAD 9,887

1897235OntarioInc. 420FairlakesWay Ottawa ON K4A0L2 Canada CAD 1,710

1910709OntarioInc. 420FairlakesWay Ottawa ON K4A

0L2 Canada CAD 1,785

2064144OntarioInc 375WinfieldTerrace Mississauga ON L5R1N9 Canada CAD 6,291

20THCENTURYFOXHOMEENTERTAINMENT 100005343

POBOX3481POSTALSTATIONA TORONTO ON M5C4C4 CA

CAD 3,678,689

2141811OntarioLimited 1RosegardenCrescent Ottawa ON K1T3B3 Canada CAD 11,411

2235812OntarioInc. 11DonwoodsCourt Brampton ON L6P1C5 Canada CAD 13,284

2329888OntarioLtd.

379BurtonRoad Oakville ON L6K2L4 Canada CAD 9,809

2334087OntarioLtd. 111‐1600AdelaideSt.N. London ON N5X 3H6 Canada CAD 4,843

2337726OntarioInc.

62CountryGlenRoad Markham ON L6B1B5 Canada CAD 1,455

2338287OntarioInc. 22SanMarkoPlace Vaughan ON L4L7M5 Canada CAD 14,706

2340349OntarioInc. 2066SpringdaleRd. Oakville ON L6M4C7 Canada CAD 8,830

2341082OntarioLtd. 85HavenleaRoad Scarborough ON M1X 1T3 Canada CAD 7,951

2361785OntarioLimited 681GrandAve.W Chatham ON N7L1C5 Canada CAD 16,148

2377515ONTARIOINC 100026112 25PEELCENTERDRIVE BRAMPTON ON L6T3R5 CA CAD 7,097

24/7InternationalLlc 140ROUTE17NSTE318 PARAMUS NewJersey 07652 US USD 3,971

2431413OntarioInc. 1Rosegarden

Crescent Ottawa ON K1T3B3 Canada CAD 20,000

3268508NovaScotiaLimited 58QuindoraCrescent Dartmouth NS B2W6G4 Canada CAD 17,338

33Point3ExportsInc‐mandaue M.L.QUEZONSTREET,CASUNTINGAN MANDAUECITY 6014 PH USD 12,658

3DLIGHTINGINNOVATIONSIN

C

100027345 5151THIMENSBOUL. STLAURENT QC H4R2C8 CA CAD 30,144

3GREENMOMSLLC 100027698 9736THECORRALDR POTOMAC MD 20854 US CAD 3,751

3MCANADACOMPANY 100000612 POBOX3616COMMERCECTPOSTAL TORONTO ON M5L1K1 CA CAD 137,867

3WIREGROUPINC 100022596 NW7964POBOX1450 MINNEAPOLIS MN 55485‐7964 US CAD 1,429

4SiteRetailServicesInc.

1100SuttonDrive Burlington ON L7L6R6 Canada

CAD 1,872

5PKCORP. 100002539 150CONNIECRES9 VAUGHAN ON L4K1L9 CA CAD 63,629

72ANDSUNNYPARTNERSLLC 100023462 12101WBLUFFCREEKDR PLAYAVISTA CA 90094 US CAD 134,307



799CollegeStreetInc 200AdelaideStWSTE401 Toronto ON M5H1W7 Canada

CAD

7998112CanadaLtd. 7CaptainTenbrockTerrace St.Catharines ON L2W1B2 Canada CAD 11,480

8214646CanadaLtd. 122DixonDrive Milton ON L9T5P7 Canada CAD 6,408

8381542CanadaInc. 326HaileyburyStreet Nepean ON K2J0N1 Canada CAD 10,721

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

2of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

8413592CanadaInc. 540St.GeorgeStreetEas

t

Fergus ON N1M1L2 Canada CAD 9,416

ALASSONDEINC 100001186 1705EAVENUE ROUGEMON

T

QC J0L1M0 CA CAD 20,615

AMECENVIRONMENT&INFRASTRUCTUR 100023749 24376NETWORKPLACE CHICAGO IL 60673‐1376 US CAD 2,929

A.S.DesignLtd USD 4,047

A.W.KowalchukPharmacyLtd.

468UpperMeadowbankRoadRTE265 Meadowbank PEI C0A1H1 Canada CAD 13,107

A1DELIVERYSERVICELOGISTICS 100024360

7STRATHEARNAVENUE BRAMPTON ON L6T4P1 CA

CAD 172,818

A‐1Frankies&JohnniesPlumbingandHeating 30609StreetSE Calgary AB T2G3B9 Canada

CAD

ABBOTTLABORATORIESLTD 100002080

8401TRANS‐CANADAHIGHWA

Y

SAINTLAUREN

T

QC H4S1Z1 CA

CAD 230,429

ABFFREIGHTSYSTEMINC 100020710 POBOX10048 FORTSMITH AR 72917 US CAD 41,677

ABMCANADAINC 100007797 205MARKETDR MILTON ON L9T4Z7 CA CAD 104,331

ACCENTHOMEPRODUCTS 100005410 5151THIMENSBOULEVARD MONTREAL QC H4R2C8 CA CAD 9,907

ACCENTUREINC 100027552 POBOX8460STNA TORONTO ON M5W3P1 CA CAD 60,798

ACCOBRANDSCANADA 100002234 7381BRAMALEARD MISSISSAUG

A

ON L5S1C4 CA CAD 10,325

ACCORDTRANSPORTATIONLTD 100020709 80117665‐66AAVENUE SURREY BC V3S2A7 CA CAD 5,963

ACEBAYOUCORP 100001998 1040HIGGSROAD LEWISBURG TN 37091 US USD 36,980

AceBayouCorp 1040HiggsRoad Lewisburg TN 37091 US USD 7,416

ACHFOODCOMPANIESINC. 100003087 7171GOODLETTFARMSPARKWAY CORDOVA TN 38016‐4909 US CAD 9,452

ACIBRANDSINC. 100005224 2616SHERIDANGARDENDRIVE OAKVILLE ON L6J7Z2 CA CAD 8,966

AciInternational 844MORAGADRIVE LOSANGELES CALIFORNI

A

90049 US USD 318,714

ACKLANDSGRAINGER 100000018 POBOX2970 WINNIPEG MB R3C4B5 CA CAD 42,624

AcmePharmaLtd. 511‐1970FowlerDr. Mississauga ON L5K1B5 Canada CAD 2,161

AcmeUnitedAsiaPacificLtd 388KWUNTONGRDTWR HONGKONG HK USD 1,549

ACMEUNITEDLIMITED 100002124 210BROADWAYSUITE204 ORANGEVILLE ON L9W5G4 CA CAD 4,140

ActionTopEnterpriseLtd NO.9UNIT12.27/FL.,CABLETVTOWE HONGKONG 00852 HK USD 101,674

ActivaInternationalIn

c

13965StageRoad SantaFeSprings CALIFORNI

A

90670 USA USD 43,506

ACUITYBRANDSLIGHTINGCAINC 100020871 35BMINTHORNBLVD THORNHILL ON L3T7N5 CA CAD 1,322

ADECCOEMPLOYMENTSERVICESLTD 100021437 LOCKBOXT46033 TORONTO ON M5W4K9 CA CAD 34,805

ADEN&ANAISCANADAINC 100000643

1900‐1002RUESHERBROOKEO MONTREAL QC H3A3L6 CA

CAD 246,132

AdessoInc 160CommerceWay WALNU

T

CALIFORNI

A

91789 US USD 92,944

AdessoInternational 9WINGHONGS

T

CHEUNGSHAWA HK USD 376,987

ADPCanadaCo 3250BloorStWest,Suite1600 Etobicoke ON M8X2X9 Canada

CAD

ADPCanadaCo. POBox9540STNA Toronto ON M5W2K3 Canada

CAD

ADVANCEDBEAUTYSYSTEMS 100006230 5501LBJFRWYSTE900 DALLAS TX 75240 US CAD 22,279

ADVANCEDINNOVATIONSINC. 100004973 3390SOUTHSERVICERD. BURLINGTON ON L7N3J5 CA CAD 12,267

ADVANTAGESALES&MARKETING 100007316 POBOX9325,STNA TORONTO ON M5W3M2 CA CAD 50,050

ADVANTUS 100002127 12276SANJOSEBLVD,BUILDING JACKSONVILLE FL 32223 US CAD 3,672

AdvantusCorp 12276SAN

JOSEBLVD,BUILDING618 JACKSONVILLE FL 32223 US USD 62,057

AdventLogisticsCompanyLimited

Room216‐233ZhongtianYuanWarehouse,22

MeterRoad YantianDistrict,Shenzen Guangdong China

CAD

ADVERTISINGSTANDARDSCANADA 100025754 175BLOORSTESTE1801,STOW TORONTO ON M4W3R8 CA CAD 21,640

ADVITEKINC. 100029269 235YORKLANDBLVD,STE301 TORONTO ON M2J4Y8 CA CAD 127,408

3of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

ADZIFINC 100025063 6300AVEDUPARCSTE441 OUTREMON

T

QC H2V4H8 CA CAD 17,668

AECINTERNATIONALINC 100023459 10201SOUTHPORTRDSWUNIT112 CALGARY AB T2W4X9 CA CAD 15,356

AECOM 1500WellsFargoCenter Norfolk VA 23510 Canada

CAD

AESINDUSTRIESINC 100000250 2171ALABAMAHWY229S TALLASSEE AL 36078 US CAD 1,664

AffordableWindowCleaning! 1529SouthfieldDr. Tecumseh ON N8N4Z5 Canada

CAD

AfrApparelIntlIncDbaParisa 19401BusinessCenterDrive NORTHRIDGE CALIFORNI

A

91324 US USD 37,636

AfrozeTextileIndustriesPvtLtd. C‐8SCHEME33S.I.T.ESUPERHWY KARACHI 75850 PK USD 7,460

AGENCYRUSH 100028093 68ACLYDERD BRIGHTON SE BN14NP GB CAD 21,049

AGENT18 100022212 719HUNTLEYDR WESTHOLLYWOOD CA 90069 US CAD 3,537

AggloCorpLtd 12276SANJOSEBLVD,BUILDING618 JACKSONVILLE FL 32223 US USD 39,611

AGROPURFINECHEESEDIVISION 100000629 4700RUEARMANDFRAPPIER SAINTHUBER

T

QC J3Z1G5 CA CAD 91,633

AhmadPharmacyLtd. 972CaldermillPrivate Ottawa ON K2J0Z7 Canada CAD 2,104

AiniShamimPharmacyInc. 3300ChiefMbuluWay Mississauga ON L5M0H7 Canada CAD 8,839

AJMPACKAGINGCORP 100003103 E‐4111ANDOVERROAD BLOOMFIELDHILLS MI 48302 US CAD 3,138

AlbertaBeverageContaine

r

901‐57AVENE Calgary AB T2E8X9 Canada

CAD

ALBERTACHAMBERSOFCOMMERCE 100027493 10025102AAVENUE#1808 EDMONTON AB T5J2Z2 CA CAD 2,625

ALCADISTRIBUTIONINC. 100007066 105‐2430KINGGEORGEBLVD SURREY BC V3S0M2 CA CAD 7,357

ALEXCOULOMBELTEE 100005119 2300RUECYRILLE‐DUQUET LINKLETTER QC G1N2G5 CA CAD 26,355

ALEXTOYS 100007253 251UNIONST. NORTHVALE NJ 7647 US CAD 50,226

ALIMENTSKRISPYKERNELSINC 100005618 2620RUEWATT QUEBEC QC G1P3T5 CA CAD 9,126

AllInTheCardsInc 54WEST21STSTREET207 NEWYORK NY 10010 US USD 36,517

ALLPOINTS

RELOCATIONSVCS 100020025 4195DUNDASSTWSTE200 TORONTO ON M8X1Y4 CA CAD 10,855

ALLANCANDYCOMPANYLIMITED 100005207 3ROBERTSPECKPARKWAYSUITE2 MISSISSAUG

A

ON L4Z2G5 CA CAD 122,918

ALLSTARPRODUCTSGROUP 100006349 2SKYLINEDR HAWTHORNE NY 10532 US CAD 53,119

AlokSingaporePteLimited 80RAFFLESPLACE,NO16‐20,UOB SINGAPORE 048624 HK USD 217,515

ALOKSINGAPOREPTELTD 100002224 80RAFFLESPLACE,NO16‐20,UOB SINGAPORE HK 48624 HK CAD 25,995

AlpineBuildingMaintenanceIn

c

Suite160‐13500MaycrestWay Richmond BC V6V2N8 Canada

CAD

AMERICANGREETINGSCORPORATION 100007836 1AMERICANROAD CLEVELAND OH 44144 US USD 5,429

AmericanGreetingsCorporation 39PHASE2 FUZHOU 350100 CN USD 37,123

AMERICANMARKETINGENTERPRISESINC 100005404 1359BROADWAY21STFL NEWYORK NY 10018 US CAD 71,720

AMERICANPRESIDENTLINES 100021272 116INVERNESSDRESUITE400 ENGLEWOOD CO 80111 US CAD 59,041

AMERICANTEXTILECO. 100001595 10NORTHLINDENSTREET DUQUESNE PA 15110 US CAD 55,596

AmericoGroupInc 31W34THST,6THFLR NEWYORK NY 10001 US USD 207,899

AMEXBANKOFCANADA 100020046

1211DENISONSTUNIT18 MARKHAM ON L3R4B3 CA

CAD 216,845

AmexonPropertyManagementIn

c

1200EglintonAveESuit202 NorthYork ON M3C1H9 Canada

CAD

AmlGroupLtd 29/F.NanyangPlaza57HungToRoad KwunTong Kowloon N/A HongKong USD 56,462

AMSTORECORPORATION 100006532 3951TRADEDRIVESE GRANDRAPIDS MI 49508 US CAD 30,568

ANCHORHOCKINGLLC 100001597 1115W.FIFTHAVE LANCASTER OH 43130 US CAD 37,902

ANDERSONARCHITECTLIMITED 100028345 565KENNEBECASISRIVERRD HAMPTON NB E5N6L6 CA CAD 1,189

ANDERSONWATTSLTD. 100007670 6336DARNLEYSTREET BURNAB

Y

BC V5B3B1 CA CAD 12,679

ANGIE'SARTISANTREATSLLC 100003464

1918LOOKOUTDRIVE NORTHMANKATO MN 56003 US

CAD 162,007

4of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

ANIMALADVENTUREINC 100002697 1114SOUTH5THSTREET HOPKINS MN 55343 US CAD 25,864

ANIXTERCANADAINC 100000889 200FOSTERCRESCENT MISSISSAUG

A

ON L5R3Y5 CA CAD 14,129

AnkyoDevelopmentLtd 1ZHANGXINROAD,XINPUTOWN,CIXI NINGBO 315000 CN USD 46,918

AnnaGriffinInc‐ningbo 99ARMOURDRNE ATLANTA GA 30324 US USD 1,538

AONHEWITTCONSULTINGINC 100020281 POBOX57465STATIONA TORONTO ON M5W5M5 CA CAD 66,103

AONREEDSTENHOUSEINC 100027639 20BAYSTREET TORONTO ON M5J2N9 CA CAD 87,872

APEX 100030051 110PARKWAYFORESTDR NORTHYORK ON M2J1L7 CA CAD 3,000

APEXBRANDEDSOLUTIONS 100005233 21GRANITERIDGERD CONCORD ON L4K5M9 CA CAD 95,009

APLLOGISTICSCONSOL 100004265 16220NSCOTTSDALERD SCOTTSDALE AZ 85254 US CAD 25,362



APLLOGISTICSTRUCK 100004316 16220NSCOTTSDALERD SCOTTSDALE AZ 85254 US CAD 6,665

APOLLOHEALTHANDBEAUTYCARE 100002101 1APOLLOPLACE TORONTO ON M3J0H2 CA CAD 18,289

APOTHECARYPRODUCTS 100021427 1175012THAVES BURNSVILLE MN 55337 US CAD 27,106

APPLECANADAINC. 100001240 7495BIRCHMOUNTROAD MARKHAM ON L3R5G2 CA CAD 122,613

APPLEONESERVICESLTD 100020648 50PAXMANROADUNIT6 ETOBICOKE ON M9C1B7 CA CAD 27,101

APPLICACANADACORPORATION 100001715 TH0016POBOX4269STATIONA TORONTO ON M5W5V2 CA CAD 76,872

AQUARIUSLTD. 100001871 1160METROBKPLAZARM1901 SHANGHAI 20 200052 CN USD 7,593

Aquarius

Ltd. 1160METROBKPLAZARM1901 SHANGHAI 200052 CN USD 15,737

ARCINTERNATIONALNORTHAMERIC

A

100001599 601SWADEBLVD MILLVILLE NJ 8332 US CAD 6,395

ARCHCHEMICALSINC 100007738 5660NEWNORTHSIDEDRNWSTE1 ALTANTA GA 30328 US CAD 80,673

ARIADCOMMUNICATION

S

100028620 277WELLINGTONSTW9THFLR TORONTO ON M5V3E4 CA CAD 28,105

ARMOREDAUTOGROUPCANADAULC 100005363 P.O.BOX15283,STATION

A

TORONTO ON M5W1C1 CA CAD 16,205

ARMOURTRANSPORTINC 100020725

350ENGLISHDR MONCTON NB E1E3Y9 CA

CAD 540,705

ARMSTRONGMILLINGCOLTD 100028535 1021HALDIMANDRD20,RR#2 HAGERSVILLE ON N0A1H0 CA CAD 19,239

ARPACSTORAGESYSTEMSCORPORATION 7663PROGRESSWAY DELTA BC V4G1A2 Canada CAD 12,816

ARTISANRETAILLIMITED 100026107 100BENTLEYST MARKHAM ON L3R3L2 CA CAD 35,510

ARTISSIMODESIGNS 100003005 1401SAINTPATRICK MONTREAL QC H3K2B7 CA CAD 88,174

ARTITALIAGROUPINC 100000631

11755RODOLPHEFORGET MONTREAL QC H1E7J8 CA

CAD 199,759

ArtlandInc 1SOUTHMIDDLESEXAVENUE MONROETOWNSHIP NJ 08831 US USD 23,739

ASCHE

ANDSPENCER 100029818 258HUMBOLDTAVEN MINNEAPOLIS MN 55405 US CAD 1,120

ASDSOLUTIONSLTD 100000653 190STATESMANDRVE MISSISSAUG

A

ON L5S1X7 CA CAD 45,479

AshokaPharmaServicesInc. 29ZadukPlace Guelph ON N1G0C4 Canada CAD 6,996

AsianApparelsLtd 22/23STATIONROAD CHITTAGONG 4000 BD USD 191,198

ASMCANADAINC.(PRESTIGE) 100007547 151ESNAPARKDRUNIT26 MARKHAM ON L3R3B1 CA CAD 2,376

ASPIREBRANDSLLC 100005056 1006CROCKERROAD WESTLAKE OH 44145 US CAD 6,415

ASSAABLOYEntranceSystemCanadaInc. 4020BSladeviewCrescentUnits3&4 Mississauga ON L5L6B1 Canada CAD 73,923

ASSOCIATEDNATIONALBROKERAGEINC. 100000248 199MATTHEWBOYDCRES NEWMARKET ON L3X3C7 CA CAD 55,679

ATLANTICPROMOTIONSINC 100006802 770GUIMOND

BOULEVARD LONGUEUI

L

QC J4G1V6 CA CAD 32,186

ATSINC 100026020 725OPPORTUNITYDRIVE ST.CLOUD MN 56301 US CAD 6,425

AUDIOVOXCANADALTD. 100000126 150MARCUSBLVD. HAUPPAUGE NY 11788 US CAD 5,307

AU'SOMEINC. 100005903 T46170POBOXSTNA TORONTO ON M5W4K9 CA CAD 48,792

AUTOEXPRESSIONSLLC 100005345 505EEUCLIDAVE COMPTON CA 90224 US CAD 7,336

5of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

AVFGROUPINC. 100007252 3187CORNERSTONEDRIVE EASTVALE CA 91752 US CAD 17,659

AVONDAYLE 100027066 28HILLTOPROAD TORONTO ON M6C3C9 CA CAD 105,967

AzliPharmacyInc. 1614ElmStreet Victoria BC V8P2G5 Canada CAD 1,899

BTCANADAINC 100000890 80BLOORSTWSTE1502 TORONTO ON M5S2V1 CA CAD 2,376

B&GFOODSCANADAULC 100007559 4GATEHALLDR PARSIPPANY NJ 7054 US CAD 2,383

B.P.Ind.Inc 5300E.CONCOURSST. ONTARIO CALIFORNI

A

91764 US USD 228,819

BABYGOURMETFOODSINC. 100007740 966545AVENW EDMONTON AB T6E5Z8 CA CAD 62,701

BABYSWEDELLC 100000066 1157ROCKSIDERD CLEVELAND OH 44134 US CAD 105,286

BAGTOEARTHINC 100021357 201RICHMONDBLVD. NAPANEE ON K7R3Z9 CA CAD 3,847

BALLBOUNCE&SPORT(CANADA)INC 100006429 130TURNBULLCOURTUNIT2 CAMBRIDGE ON N1T1J2 CA CAD 37,063

BALLBOUNCEANDSPORT 100022898 1HEDSTORMDRIVE ASHLAND OH 44805 US CAD 20,980

BalletJewelsLlc 569QIJIGUANGRD YIWU 322000 CN USD 29,121

BANANAGRAMSINC. 100001688 845ALLENSAVENUE PROVIDENCE RI 2905 US CAD 22,794

BANDAIAMERIC

A

100026709 3300HWY7 CONCORD ON L4K4M3 CA CAD 116,521

BANDAIAMERICAINCCANADADIVISION 100005695 5551KATELLAAVENUE CYPRESS CA 90630 US CAD 19,107

BanhatRattanBambooCooperativ

e

169‐171XOVIETNGHETINH,WARD17 HOCHIMINH 70000 VN USD 1,596

BariTextileMillsPvtLtd. 29/ABLOCK02PECHS KARACHI 75400 PK USD 128,476

BARRELOFUNSNACKFOOD 100002944 400LAKESIDEDRIVE PERHAM MN 56573 US CAD 55,063

BarterWorldwideLtd 30CANTONRDRM4014/FTWR2 TSIMSHATSUI HK USD 176,020

Base4GroupInc 2611WestgroveDrive Carrollton TX 75006 US USD 26,867

Basketville 8BELLOWSFALLSROAD PUTNEY VT 05346 US USD 102,614

BAXTERCANADAINCORPORATED 100005889 2000ARGENTIARDPLAZA3,

STE MISSISSAUG

A

ON L5N1V9 CA CAD 6,094

BBSBuildingServicesInc. 204PellattAvenue Toronto ON M9N2P6 Canada CAD 59,958

BCHydro P.O.Box9501 Vancouver BC V6B4N1 Canada

CAD 23,198

BC0897774 303‐7312MagnoliaTerrace Burnaby BC V5M4M2 Canada CAD 6,807

BEDOLINTLGROUPINC 100026526 1420NCLAREMONTBLVDSTE205A CLAREMONT CA 91711 US CAD 3,817

BEIERSDORFCANADAINC. 100001854 2344BOULALFREDNOBELSUITE1 SAINTLAUREN

T

QC H4S0A4 CA CAD 48,495

BeifaGroupCo.,Ltd 298JIANGNANROADEAS

T

NINGBO 315801 CN USD 16,558

Belfor(Canada)Inc 3300BridgewaySt Vancouver BC V5K1H9 Canada CAD 31,165

BELKININC 100001445 12045EASTWATERFRONTDRIVE PLAYAVISTA CA 90094 US CAD 5,272

BELKININTERNATIONALINC. 100000793 12045EWATERFRONTDR PLAYAVISTA CA 90094 US CAD 97,187

BELLALIANT 100026072 POBOX5555 SAINTJOHN NB E2L4V6 CA CAD 9,691

BELLALIANT 100025567 POBOX2226 HALIFAX NS B3J3C7 CA CAD 6,172

BELLALIANT 100026083 POBOX640 CHARLOTTETOWN PE C1A7L3 CA CAD 3,812

BELLAUTOMOTIVEPRODUCTS 100005975 18940N.PIMARDSTE200 SCOTTSDALE AZ 85255 US CAD 2,175

BELLCANADA 100020136

POBOX1550 NORTHYORK ON M3C

3N5 CA

CAD 285,838

BELLCANADA 100024911 5115CREEKBANKRDE3‐M2 MISSISSAUG

A

ON L4W5R1 CA CAD 17,893

BELLCANADA 100024877 POBOX9000STNDONMILLS NORTHYORK ON M3C2X7 CA CAD 12,148

BELLCANADA 100024908 8712CPSUCCCENTRE‐VILLE MONTREAL QC H3C3P6 CA CAD 4,488

BELLCANADA 100024909 POBOX3650STATDONMILLS TORONTO ON M3C3X9 CA CAD 2,589

BELLDISTRIBUTION 100020168 POBOX4100POA ETOBICOKE ON M9C0A8 CA CAD 5,513

6of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

BELLMOBILITYINC 100020167 POBOX5102 BURLINGTON ON L7R4R7 CA CAD 59,489

BELTMANNGROUPINC 100028403 POBOX1450NW5968 MINNEAPOLIS MN 55485 US CAD 10,384

BELVEDEREINTERNATIONALINC. 100005340 5675KEATONCRESCENT MISSISSAUG

A

ON L5R3G3 CA CAD 12,712

BEMISMFG 100000013 300MILLSTREET SHEBOYGANFALLS WI 53085 US CAD 7,178

BEMISMFGCO 100023126 300MILLST SHEBOYGANFALLS WI 53085 US CAD 19,822

BerkshireBlanket 44EASTMAINSTREETPOBOX420 WARE MA 01082 US USD 10,516

BERNARDINLTD. 100002235 845INTERMODALDRIVEUNIT1 BRAMPTON ON L6T0C6 CA CAD 46,268

BerwickOffrayHongkongLimited 61UNIT9L2/FMIRRORTOWER TSIMSHATSUIEAST HK USD 26,509

BERWICKOFFRAYLLC 100002623 2015WESTFRONTST. BERWICK PA 18603 US USD 23,363

BerwickOffrayLlc 61UNIT9

L2/FMIRRORTOWER TSIMSHATSUIEAST HK USD 106,427

BerytosInternationalTradinghkLtd 601712PRINCEEDWARDRDE HONGKONG HK USD 15,115

BestMadeToysInternationalIn

c

120ST.REGISCR.NORTH TORONTO Ontario M3J1Z3 CA USD 136,696

BestwayHongKongInternationalLim 66MODYROAD,SUITE102,1STFLOOR KOWLOON 999077 HK USD 71,959

BetafacIndustriesLimited 3803‐81538F39WANGKWONGRD KOWLOON HK USD 185,844

BFICandaInc. 400ApplewoodCrescent Vaughan ON L4K0C3 Canada

CAD

BICINC. 100001152 155OAKDALEROAD TORONTO ON M3N1W2 CA CAD 33,432

BigGreenPropertyServicesLTD. 14PaulinePlace Guelph ON N1H7P3 Canada CAD 20,221

BIOSPECTRA 100006682 5605AVDEGASPE.STE

401 MONTREAL QC H2T2A4 CA CAD 13,937

BIOWORLDCANADAINC 100027565 266APPLEWOODCRES CONCORD ON L4K4B4 CA CAD 91,367

BISCUITSLECLERCLTD 100001616 91RUEDEROTTERDAM SAINT‐AUGUSTIN‐DE‐DESMAURES QC G3A1T1 CA CAD 13,436

BISHOPFIXTUREANDMILLWORKINC 100006256 101EAGLEDRIVE BALSAMLAKE WI 54810 US CAD 43,611

BismillahTextilesLimited 1.KMJARANWALARDKHURRIANWAL

A

FAISALABAD 38000 PK USD 13,506

BISONTRANSPORTINC 100020724

1001SHERWINRD WINNIPEG MB R3H0T8 CA

CAD 846,216

BISSELLINT'LTRADINGCOB.V. 100000205 2100DERRYROADWEST MISSISSAUG

A

ON L5N0B3 CA CAD 53,955

BLACK&WHITEMERCHANDISING 100022001 170BOUL.MARCELLAURIN SAINTLAUREN

T

QC H4P2J5 CA CAD 60,001

BlipLlc 77MODYRDUG305CHINACHEMGLDN TSIMSHATSUIEAS

T

HK USD 50,558

BLISTEXCORPORATION 100005616 2844BRISTOLCIRCLE OAKVILLE ON L6H6G4 CA CAD 35,928

BluDotDesignAndManufacturing 1323TYLERSTNE MINNEAPOLIS MN 55413 US USD 546,802

BLUIVYGROUPINC 100029273 141BORDENST TORONTO ON M5S2N2 CA CAD 118,424

BlueRhinoGlobalSourcin 5650UniversityParkway,Suite400 Winston‐Salem NorthCarolin

a

27105 US USD 53,210

BlueSkiesPharmacyInc. 19AlbertStree

t

Markham ON L3P2T3 Canada CAD 8,688

BlueSkyTheColorOfImaginationL 15991REDHILLAVENUESUITE101 TUSTIN CA 92780 US USD 57,233

BLUEVISTAINSIGHTSINC 100029431 28THELMEREPLACE TORONTO ON M9R2B7 CA CAD 18,097

BODUMUSAINC. 100006668 601W26THSTSTE1250 NEWYORK NY 10001 US CAD 45,685

BOFCORPORATION 100020885 801NCOMMERCEST AUROR

A

IL 60504 US CAD 3,623

BoissonsGazeusesEnvironment 100BOULALEXISNIHONBUREAU4 SaintLaurent QC H4M2N9 Canada

CAD

BONAKEMIUSA,IN

C

100028438 2550S.PARKERRD.STE.600 AUROR

A

CO 80014 US CAD 8,388

BONDBRANDLOYALTYINC 100026046 6900MARITZDR MISSISSAUG

A

ON L5W1L8 CA CAD 41,245

BONDUELLENORTHAMERICA 100000515 540CHEMINDESPATRIOTES STDENISSURRICHELIEU QC J0H1K0 CA CAD 24,853

BOOTRESCUEINC 100024712 100PINECRESTRD TORONTO ON M6P3G5 CA CAD 15,328

BOPPYCOMPANY 100007948 POBOX910705 DENVER CO 80291 US CAD 7,391

7of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

BPGINTERNATIONALINC. 100005294 3MILLROAD‐SUITE202 WILMINGTON DE 19806 US CAD 2,804

BRADSHAWCANADAHOLDINGINC. 100000391 3451WAYBURNEDRIVE BURNAB

Y

BC V5G3L1 CA CAD 47,424

BRADSHAWINTERNATIONALIN

C

100006242 9409BUFFALOAVE RANCHOCUCAMONG

A

CA 91730 US CAD 32,410

BRAIFORM 100020037 100MOTORPKYSTE155 NEWYORK NY 11788 US CAD 41,854

BRANDSTRATEGYEXECUTIONINC 100026161 35ROMINADR2NDFLOOR VAUGHAN ON L4K4V9 CA CAD 59,728

BRANFORDLTD 100005752 39CHATHAMRDS.15THFLR TSIMSHATSUI KLN HK USD 67,515

BranfordLtd 39CHATHAMRDS.15THFLR TSIMSHATSUI HK USD 558,697

BREATHABLEBABYLLC 100006902 2841HedbergDrive Minnetonka MN 55305 US CAD 12,882

BRENTWOODORIGINAL

S

100020561 20639SOUTHFORDYCEAVENUE CARSON CA 90810 US CAD 46,837

BRIMARPERFORMANCEGROUP 100020679 170BOVAIRDDRW,UNIT1A BRAMPTON ON L7A1A1 CA CAD 17,064

BRINKSCANADALIMITED 100024257 POBOX4590STATIONA TORONTO ON M5W7B1 CA CAD 59,891

BRITACANADACORPORATION 100006223

150BISCAYNECRESCENT BRAMPTON ON L6W4V3 CA

CAD 167,856

BRITISHCOLUMBIABUSINESSCOUNCI

L

100024521 1050WPENDERSTSTE810 VANCOUVER BC V6E3S7 CA CAD 7,875

BROCCOLINICONSTRUCTIONOTTAW

A

100020042 130SLATERSTSTE1300 OTTAWA ON K1P6E2 CA CAD 14,222

BrofortInc 2161ThurstonDr Ottawa ON K1G6C9 Canada CAD 64,322

BROWNINGHARVEYLIMITED 100005743 15ROPEWALKLANE STJOHNS NL A1C5J1 CA CAD 36,452

BrownshoeService(Macau)companyL ROOM1901,19/F,AIATOWER NOS251A‐3MACAO N/A N/A MACAU USD 87,968

BUBBABRANDSINC 100007359 2859PACESFERRYRDSTE2100 ATLANTA GA 30339 US CAD 29,946

BUDAPHOTO 100023190 1248MARY‐LOUST INNISFI

L

ON L9S0C1 CA CAD 1,808

BUENAVISTAHOMEENT 100005126

P.OBOX11061STNA TORONTO ON M5W2G5 CA

CAD 3,486,772

BUFFALOGAMES 100026131 220JAMESECASEYDR BUFFALO NY 14206 US CAD 11,878

BUREAUOFENGRAVINGIN

C

100002590 3400TECHNOLOGYDRIVE MINNEAPOLIS MN 55418 US CAD 13,125

BurloakNo.1Investmen

t

30AdelaideStreetEast,Suite160

0

Toronto ON M5C 3H1 Canada

CAD

BURNABYBOARDOFTRADE 100027503 4555KINGSWAY#201 BURNAB

Y

BC V5H4T8 CA CAD 1,138

BUSHNELLOUTDOORPRODUCTS 100007811 140GREATGULFDR,UNITB VAUGHAN ON L4K5W1 CA CAD 5,466

BuzzBeeToys(hk)CoLtd 39CHATHAMRDSUNIT1803‐04 HONGKONG 999077 HK USD 31,444

ByDesignLlc 1411BROADWAYSTE200 NEWYORK NY 10018 US USD 132,950

CF&RSERVICESINC 100023849 1920CLEMENTSRD PICKERING ON L1W3V6 CA CAD 9,591

C.R.GIBSONLLC 100004328 2015FRONTSTPOBOX428 BERWICK PA 18603 US CAD 17,290

C.B.POWELL

LTD 100000816 2475SKYMARKAVE.STE1 MISSISSAUG

A

ON L4W4Y6 CA CAD 27,527

C.E.S.EngineeringLtd 220‐4211Kingsway Burnaby BC V5H1Z6 Canada

CAD

CAISAFASHIONSHO

W

100030108 24ROBINSONLANE LONDON ON N5X3X3 CA CAD 1,000

CAKEBEAUTYINC 100007549 550QUEENSTE.STE107 TORONTO ON M5A1V2 CA CAD 22,699

CALGARYCHAMBEROFCOMMERCE 100027498 2378THAVENUESE#600 CALGARY AB T2G5C3 CA CAD 1,377

CalibrairInc. 3875autoroutedesLaurentide

s

Laval QC H7L3H7 Canada

CAD

CALLAWAYGOLFCANADALTD 100005716 C/OT9677POBOX9677,STNA TORONTO ON M5W1P8 CA CAD 6,915

CALPHALON 100001884 29E.STEPHENSONST FREEPORT IL 61032 US CAD 23,659

CAMOFAMERICA 100021292 23LESMILLRD,SUITE210 TORONTO ON M3B3P6 CA CAD 33,594

CAMAC(ADIVISIONOF 100000906 44PRINCESSSTREET‐8THFLOOR WINNIPEG MB R3B1K2 CA CAD 6,150

CambridgeSilversmithsLtdInc 30HOOKMOUNTAINRD PINEBROOK NJ 07058‐0625 US USD 37,329

CAMELBAKPRODUCTSLLC 100002103 2000SMCDOWELLSTE

200 PETALUMA CA 94954 US CAD 46,553

8of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

CAMPBELLCOMPANYOFCANADA 100000626

POBOX1289MAINPOSTOFFICE WINNIPEG MB R3C1Z1 CA

CAD 184,407

CANADABREADCOMPANYLTD 100002910 10FOURSEASONSPLACE ETOBICOKE ON M9B6H7 CA CAD 113,246

CANADADRYMOTTS 100001175 30EGLINTONAVEWEST MISSISSAUG

A

ON L5R3E7 CA CAD 3,227

CanadaRevenueAgency 875HeronRoad Ottawa ON K1A1B1 Canada

CAD

12,036,613

CANADA'SBESTSTOREFIXTURESINC. 100020868 170SHARERROAD WOODBRIDGE ON L4L8P4 CA CAD 35,244

CANADELLELIMITEDPARTNERSHIP 100008016

4405METROPOLITAINBLVDEAST MONTREAL QC H1R1Z4 CA

CAD 1,588,459

CANADIANAMERICANBUSINESSCOUNCI

L

100024309 1900KSTREETNWSTE100 WASHINGTON DC 20006 US CAD 14,690

CANADIANASCTOFBUSINESSSTUDENTS 100028768 POBOX266 MONREA

L

QC H3B3J7 CA CAD 8,000

CanadianBeverageContaine

r

26WellingtonStreetESTE601 Toronto ON M5E1S2 Canada

CAD

CANADIANELECTRICAL 100027528 105WEST3RDAVENUE VANCOUVER BC V5Y1E6 CA CAD 39,084

CanadianHealthCareandWellnessInc. 325MichenerPark Edmonton AB T6H4M5 Canada CAD 3,351

CANADIANPACIFIC 100020797

POBOX11223STATIONCENTREVI MONTREAL QC H3C5G9 CA

CAD 325,670

CanadianRecreation‐futianTownHui STATIONABOX57414 TORONTO Ontario M5W5M5 CA USD 43,682

CANADIANTHERMOSPRODUCTSINC 100006918 BOX11STE302 TORONTO ON M5V1J9 CA CAD 126,439

CANDASIXFORTUNE

ENTCOLTD 100007609 420NUGGETAVEUNIT2 TORONTO ON M1S4A4 CA CAD 9,990

CANINEHARDWAREINC. 100000227 88339POBOX SEATTLE WA 98138 US CAD 2,396

CANONCANADAINC. 100000488 6390DIXIEROAD MISSISSAUG

A

ON L5T1P7 CA CAD 96,833

CANUSGOAT'SMILKSKINCAREPRODUCTS 100005316 5924BOULHENRI‐BOURASSAO SAINT‐LAUREN

T

QC H4R1V9 CA CAD 4,288

CAPCOMUSA 100000933 800CONCARDRSTE300 SANMATEO CA 94402‐2649 US CAD 2,037

CAPEBRETONBEVERAGESLTD 100026980 65HARBOURDR,POBOX1536 SYDNEY NS B1P6R7 CA CAD 12,609

CAPITALBRANDSLLC 100003730

11755WILSHIREBLVD1200 LOSANGELES CA 90025 US

CAD 422,437

CAPTURE 100028245 6333CAMBRIDGEST#203 ST.LOUISPARK MN 55416 US CAD 14,649

CARATCANADA 100020077

400DEMAISONNEUVEOUEST MONTREAL QC H3A1L4 CA

CAD 9,398,189

CardinalGamesIntlLtd‐dongguan 92GRANVILLEROAD TSIMSHATSUIEAST HK USD 59,105



CAR‐FRESHNERCORPORATION 100005422 21205LITTLETREEDRIVE,POBO WATERTOWN NY 13601 US CAD 9,344

CargoServices(China)Limited 13/FGangtaiPlaza,700EastYan'anRoad Shanghai 200001 China

CAD

CARLSONJPMSTOREFIXTURES 100006283 POBOX1450NW7334 MINNEAPOLIS MN 55485‐7334 US CAD 1,096

CARLTONCARDSCANADALIMITED 100002835

1820MATHESONBLVD MISSISSAUG

A

ON L4W0B3 CA

CAD 791,823

CARMICHAELENGINEERINGLTD 100027294 3146LENWORTHDR MISSISSAUG

A

ON L4X2G1 CA CAD 14,868

CarmichaelEngineeringLtd. 3146LenworthDrive Mississauga ON L4X2G1 Canada CAD 366,118

CAROLINAPAD 100004332 9144ARROWPOINTBLVDSTE200 CHARLOTTE NC 28273 US CAD 5,368

Carter'sInc. 100025952 3438PeachtreeRoadNE,Suite1800 Atlanta GA 30326 USA USD 41,878

CARTIERETLELARGE 100029548 5660AVMONKLAND MONTREAL QC H4A1E4 CA CAD 5,283

CASABELLAHOLDINGSLLC 100008209 225N.ROUTE303UNIT106 CONGERS NY 10920 US CAD 12,888

CASIOCANADALTD 100000457 141MCPHERSONSTREET MARKHAM ON L3R3L3 CA CAD 76,559

CCAANDBLLC 100025597 1JVCRD TUSCALOOSA AL 35405 US CAD 112,419

CCLINDUSTRIESINC. 100002137 POBOX

4272STATIONA TORONTO ON M5W5V5 CA CAD 13,389

CejonInc SURAJESTATEKALEMARGBHARATCOAL MUMBAI 400070 IN USD 2,883

CEMOIINC 100029043 1251AVEOFTHEAMERICAS NEWYORK NY 10020 US CAD 13,238

CenterlineElevatorCorporation 1505 Stoneybrook Crescent London ON N5X1C6 Canada

CAD

CentiMarkLTD(Canada) P.O.Box1918StationA Toronto ON M5W1W9 Canada CAD 124,983

9of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

CentrepointPharmacyInc. 10MaggieDrive Brampton ON L6P1G2 Canada CAD 11,269

CENTURABRANDSINC 100005426 1200AEROWOODDRIVEUNIT50 MISSISSAUG

A

ON L4W2S7 CA CAD 40,940

CEQUENTCONSUMERPRODUCTSINC. 100005430 29000AURORAROAD SOLON OH 44139 US CAD 3,086

CESIUMTELECOMINC 100027936 5798FERRIERST MOUNTROYA

L

QC H4P1M7 CA CAD 50,005

CEVAFREIGHTCANADACORP 100021724 1880MATHESONBLVD. MISSISSAUG

A

ON L4W5N4 CA CAD 27,640

CHROBINSONWORLDWIDE 100020862 P.O.BOX9121 Minneapolis MN 55480 US CAD 19,820

CHAMBREDECOMMERCEDEGATINEAU 100027736 45RUEDEVILLEBOIS GATINEAU QC J8T8J7 CA CAD 1,035

ChampHomeDecorationCo.Ltd 297NAN‐TUNROAD,SEC1 TAICHUNG 408 TW USD 44,933

ChangzhouAoyangTextileCo.,Ltd. HENGSHANQIAOTOWN CHANGZHOU 213119 CN USD 292,243

ChantalCookware 5425NSAMHOUSTONPKWYW HOUSTON TX 77086 US CAD 18,082

CHAPMAN'SICECREAM 100000419 100CHAPMAN'SCRESCENT,BOX37 MARKDALE ON N0C1H0 CA CAD 19,987

Char‐broil,Llc P.O.Box

1240 Columbus Georgia 31902‐1240 USA USD 2,380

CharlesScerboDrugsLtd. 106MeadowRidgeDrive Winnipeg MB R3T5M9 Canada CAD 10,369

CharterVenturesLtd 30‐32KUNGYIPSTCHIAPLUENIND. HONGKONG HK USD 358,634

CheckpointSystemsCanadaULC 710CochraneDrive Markham DE M5W4LI Canada CAD 17,218

CheongTaiInternationalTradingLi No.63‐73RegentCentreBlock,Room611‐619

A

KwaiChung NewTerritori

e

N/A HongKong USD 426,639

CherokeeBrandsLLC 100024101 5990SepulvedaBlvd ShermanOaks CA 91411 USA

CAD

21,208

ChfIndustriesInc. 8701REDOAKBLVD CHARLOTTE NC 28217 US USD 4,131

CHILDREN'SAPPARELNETWORK 100005494 77SFIRSTSTREET ELIZABETH NJ 7206 US CAD 31,828

ChinaMerchantsBondedLogistics 53LinhaiRd,NanshanDistrict,Shenzhen,PRC Shenzhen China

CAD

CHINAOCEANSHIPPING(CANADA)INC. 100004260 1055DUNSMUIRST. VANCOUVER BC V7X1K8 CA CAD 111,412

CHOTOBABYINC. 100000921 1083624THSTSEUNIT101 CALGARY AB T2Z4C9 CA CAD 5,902

CHUBBEDWARDS 100020730 POBOX

57005STNA TORONTO ON M5W5M5 CA CAD 6,946

ChubbEdwards 5201ExplorerDrive Mississauga ON L4W4H1 Canada CAD 88,370

CHURCH&DWIGHTCA 100000825 635SECRETARIATCT. MISSISSAUG

A

ON L5S0A5 CA CAD 36,951

CHURCHILLARMOUREDCARSERVICEINC 100025873 904EASTCORDOVASTREET VANCOUVER BC V6A1M6 CA CAD 22,728

CISCOSYSTEMSCAPITALCANADACO 100027653 POBOX4090STNA TORONTO ON M5W0E9 CA CAD 4,838

CITIBANKCANADA 100020563 5900HURONTARIOST2NDFL MISSISSAUG

A

ON L5R0B8 CA CAD 5,608

CITYOFBARRIE 100029646

POBOX400 BARRIE ON L4M4T5 CA

CAD 193,433

CITYOFCORNWALL 100030099 POBOX877 CORNWALL ON K6H5T9 CA CAD 59,900

CITYOFWINNIPEG 100026632 510MAINSTREET WINNIPEG MB R3B3M2 CA CAD 14,153

CKFINC. 100007333 48PRINCEST HANTSPORT NS B0P1P0 CA CAD 1,423

ClassicAccessories 2264068thAvenueSouth Kent WA 98032 USA USD 45,393

CleanScene 13‐47RacineRoad Etobicoke ON M9W6B2 Canada

CAD

CLEANMARKGROUPINC. 141AdelaideStreetWestSuite100

0

Toronto ON M5H 3L5 Canada CAD 471,172

CLEARWATERPAPERCORPORATION 100000203 14430COLLECTIONSCENTERDRIVE CHICAGO IL 60693 US CAD 8,865

CLIFBARANDCOMPANY 100001786 200FRONTSTREETWEST,26THFL TORONTO ON M5V3L2 CA CAD 88,019

ClinixPharmacyLtd. 34ColbourneDrive Winnipeg MB R3Y0K8 Canada CAD 3,399

ClintarLandscapeManagement 70EsnaParkDriveUnit1 Markham ON L3R6E7 Canada CAD 9,984

CLIPPERCORPORATION 100024582 DEPTAT952382 ATLANTA GA 31192‐2382 US CAD 9,016

10of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

CLOROXCOMPANYOFCANADA 100000829

150BISCAYNECRESCENT BRAMPTON ON L6W4V3 CA

CAD 173,992

ClosetmaidCorporation 650Southwest27thAvenue Ocala FL 34471 USA USD 68,948

CMMICANADIANMASSMEDIAINC. 100000138

120SINNOTTRD SCARBOROUGH ON M1L4N1 CA

CAD 221,309

CN 100020793

1290CENTRALPKYW9THFLOOR MISSISSAUG

A

ON L5C4R3 CA

CAD 267,651

COASTALCOCKTAILSINC 100024589 151KALMUSSTEH6 COSTAMESA CA 92626 US CAD 67,586

COBEREVOLVINGSOLUTIONS 100023125

1351STRASBURGRD KITCHENER ON N2R1H2 CA

CAD 181,843

CobestHkCoLtd‐jiaxin 298XuminEastRoad Qingpu Shanghai N/A China USD 204,068

COCA‐COLAREFRSHMNTCANADA 100002371

42OVERLEABLVD. TORONTO ON M4H1B8 CA

CAD 339,699

COFFEEBEANINTERNATIONA

L

100003269 9120NEALDERWOODROAD PORTLAND OR 97220 US CAD 54,768

COGIR 100027923

1658BEDFORDHIGHWAYSUITE208 BEDFORD NS B4A2X9 CA

CAD 261,481

COLDSTREAMCAPITALMANAGEMENTINC 100030042 172COLDSTREAMAVE TORONTO ON M5N1X9 CA CAD 4,912

COLGATEPALMOLIVECANADAINC. 100001753

895DONMILLSRD6THFLOOR TORONTO ON M3C1W3 CA

CAD 160,295

COLONYINC. 100006285 2500GALVINDR ELGIN IL 60124 US CAD 5,711

COLUMBIANHOMEPRODUCTS 100005724 404NORTHRANDROAD NORTHBARRINGTON IL 60010‐1496 US CAD 10,848

COLUMBUSDEPOTEQUIPMENTCO 100024244 POBOX2785 COLUMBUS GA 31902‐2785 US CAD 1,065

COMBEINCORPORATED 100005251 1101WESTCHESTER

AVE WHITEPLAINS NY 10604 US CAD 32,332

COMITEORGANISATEURDESJEUX 100023140 2305RUEGABRIELSAGARD DRUMMONDVILLE QC J2B0R3 CA CAD 8,000

COMMERCEUNDERGRADUATESOCIETY 100030057 2500UNIVERSITYDRNWSH462 CALGARY AB T2N1N4 CA CAD 4,000

COMMERCIALINTERIORPAINTERS 100020137 7GAYLORDAVE ETOBICOKE ON M9B1R8 CA CAD 9,109

Commissionaires 100GloucesterStreet,Suite20

1

Ottawa ON K2P0A4 Canada

CAD

Compendium,Inc. 2100NORTHPACIFICST SEATTLE WA 98103 US USD 67,984

COMPSYCHCANADALTD 100026930 69YONGESTSTE1015 TORONTO ON M5E1K3 CA CAD 56,315

COMPUCOMCANADACO 100020053

POBOX9408POSTALSTATA TORONTO ON M5W4E1 CA

CAD 290,954

CONAGRAFOODSCANADAINC. 100001748

5935AIRPORTROADSUITE405 MISSISSAUG

A

ON L4V1W5 CA

CAD 227,170

CONAIRCONSUMERPRODUCTSINC. 100000533

100CONAIRPARKWAY WOODBRIDGE ON L4H0L2 CA

CAD 340,581

ConairFarEastLtd. 388KWUNTONGRD,35thFLOOR HONGKONG HK USD 9,137

CONCORDSALESLTD. 100003090 1124LONSDALEAVESTE400 NORTHVANCOUVER BC V7M2H1 CA CAD 13,695

CONCORDIA 100005362 5494NOTREDAMESTE MONTREAL QC H1N2C4 CA CAD 2,708

CONNECTEDMULTIMEDIACORP 100025877 2300YONGESTSTE1600 TORONTO ON M4P1E4 CA CAD 2,698

COOLKINGREFRIGERATIONLTD 100030035 680EVANSAVE VANCOUVER BC V6A2K9 CA CAD 4,021

COOPERCONSTRUCTIONLTD 100003516 2381BRISTOLCIRCLESTE C200 OAKVILLE ON L6H5S9 CA CAD 3,351

CopesanServicesCanada,Inc. W175W5711TechnologyDrive MenomoneeFalls WI 53051 USA CAD 308,988

CoralReefAsiaPacificLtd 12CITYPLZFOUR12TAIKOOWANRD HONGKONG HK USD 181,991

CoreBamboo 247W28THSTSTE402 NEWYORK NY 10018 US USD 8,680

CoreDistribution‐yagnjiang 4FBLDGA1SILICONVALLEYMOTIVEFO YAGNJIANG 518110 CN USD 3,406

CoreHome W38THSTSTE

501 NEWYORK NY 10018 US USD 15,014

CORPORATEGRAPHICSINTERNATIONA

L

100024147 1885NORTHWAYDR NMANKATO MN 56003 US CAD 1,348

COTTBEVERAGESCANADA 100005117 6525VISCOUNTROAD MISSISSAUG

A

ON L4V1H6 CA CAD 2,137

COTTAGECORPORATION 100007313 3131SNELLINGAVESO MINNEAPOLIS MN 55406 US CAD 4,492

COTTERMANCO 100000295 130SELTZERRD CROSWELL MI 48422‐0168 US CAD 8,179

COTTONBUDSINC 100021332 1240N.FEEANASTREET ANAHEIM CA 92807 US CAD 3,029

11of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

COTYCANADAINC. 100002569 1255TRANSCANADAHWYSUITE2 DORVAL QC H9P2V4 CA CAD 2,643

COUGARSHOESINC 100021813

2MASONRYCOUR

T

BURLINGTON ON L7T4A8 CA

CAD 462,924

COWLINGBRAITHWAITECOLTD 100005990 5580TIMBERLEABLVD MISSISSAUG

A

ON L4W2R6 CA CAD 49,367

COXCOMINC. 100029163 3770BLAIRDRDUNIT1 MISSISSAUG

A

ON L5L0A7 CA CAD 57,052

CoyoteVenturesLtd. 569DankoDrive Narol MB R1C0A1 Canada

CAD

CRAWFORDDOOR 100004894 POBOX18143 WESTSTPAUL MN 55118 US CAD 4,068

CRAYOLACANADA 100000145

15MARYSTW LINDSAY ON K9V2N5 CA

CAD 541,914

CREATIONSCLAIREBELLINC. 100005173

8955ST.LAURENTBLVD.SUITE30 MONTREAL QC H2N1M5 CA

CAD 163,906

CREATIVECONVERTING 100001327 255SPRINGSTREET CLINTONVILLE WI 54929 US CAD 115,758

CreativeConverting‐huizhou 4HOKYUENSTE2FHENGNGAIJWLCT KOWLOONCITY HK USD 37,579

CREATIVEDESIGN

INC 100002018 V37202CPOBOX3720 VANCOUVER BC V6B3Z1 CA CAD 45,366

CreativeDesignLtd 14UNIT102133TAILINPAIRD HONGKONG HK USD 44,228

CREATIVEVISUALSOLUTIONS 100020537 2380SSERVICERDW OAKVILLE ON L6L5M9 CA CAD 38,041

CREITMANAGEMENTLP 100023680 1404THAVESWSTE210 CALGARY AB T2P3N3 CA CAD 4,997

CrescentEnterpriseCoLtd 4PAO‐CHAORD10FLN235 HSIN‐TIEN,TAIPEI 231 TW USD 136,201

CRESTARLTD 100005896 8463DARNLEYRD MONTREAL QC H4T1X2 CA CAD 5,893

CRESTVIEWSTRATEGYINC 100025653 85ALBERTSTSUITE1605 OTTAWA ON K1P6A4 CA CAD 22,899

CROSBYMOLASSESCOMPANYLIMITED 100001506 2240POBOXCP SAINTJOHN NB E2L3V4 CA CAD 4,572

CROWNMETALMFG 100020749 765SOUTHROUTE83 ELMHURST IL 60126 US CAD 54,539

CrystalApparelLtd 71HOWMINGSTREET5F KWUNTONG HK USD 249,184

CTGBRANDSINC 100021503 123GREATGULFDR VAUGHAN ON L4K5V1 CA CAD 1,783

CUBICVISUALSYSTEMS 100021209 2170WCOUNTYRD42 BURNSVILLE MN 55337 US CAD 3,334

CURRANENGINEERINGCOMPANYINC. 100006226 28727

INDUSTRYDRIVE VALENCIA CA 91355 US CAD 1,103

CurverLuxembourgS.A.R.L. Z.I.HAHNEBOESCH NIEDERCORN 4562 LU USD 211,743

CUSHMANANDWAKEFIELDLTD 100022336 33YONGESTREET STE1000 TORONTO ON M5E1S9 CA CAD 31,226

CUSTOMERLAB 100030226 25MISSISSAUGARDS PORTCREDIT ON L5H2H2 CA CAD 12,116

CYBERACOUSTICSLLC 100006757 3109NE109THAVE VANCOUVER WA 98682 US CAD 8,626

CYCLONESANTEINC 100027896 280‐ADELASEIGNEURIEOUEST BLAINVILLE QC J7C5A1 CA CAD 2,587

D&GLABORATORIESINC. 100028984 3850HWY7 WOODBRIDGE ON L4L9C0 CA CAD 38,769

D.B.SudburyDrugLtd. 35SolsticeStreet Sudbury ON P3B0E6 Canada CAD 7,673

D.F.

STAUFFERBISCUITCO.INC. 100002611 360SBELMONTST YORK PA 17403 US CAD 3,256

D.J.MuzykDrugsLtd. 24StockdaleCrescent RichmondHill ON L4C3S9 Canada CAD 9,379

D3BRANDDELIVERYSOLUTIONS 100024411 5955AIRPORTROAD MISSISSAUG

A

ON L4V1W5 CA CAD 1,890

D6SPORTSINC 100029357 14801ABLELANESTE102 HUNTINGTONBEACH CA 62647 US CAD 7,757

DAHLCANADAINC 100020470 301JANESTREET TORONTO ON M6S3Z3 CA CAD 65,565

DAMCOUSAINCCONSOL 100004606 2GIRALDAFARMSMADISONAVE MADISON NJ 7960 US CAD 103,750

DAMCOUSAINCOCEAN 100004621 2GIRALDAFARMSMADISONAVE MADISON NJ 7960 US CAD 19,612

DAMCOUSAINCTRUCK 100004607 2GIRALDAFARMSMADISONAVE MADISON NJ 7940 US CAD 13,484

DANAMARKWATERCARELTD 100003390 90WALKERDR BRAMPTON ON L6T4H6 CA CAD 15,323

DANAMARKWATERCARELTD 90WALKERDRIVE

 BRAMPTON ON L6T4H6 Canada CAD 11,894

DANAWARESCORP. 100000146 3185BOULJ.B.DESCHAMPS LACHINE QC H8T3E4 CA CAD 85,679

12of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

DANBYPRODUCTSLTD. 100008239 5070WHITELAWRD. GUELPH ON N1H6Z9 CA CAD 120,270

DANEELECCORPUSA 100000116 15770LAGUNACANYONDRSTE100 IRVINE CA 92618 US CAD 80,702

DANETECHNOLOGIESINC 100000343 7105NORTHLANDTERR BROOKLYNPARK MN 55428 US CAD 16,232

DANESCOINC 100001737

18111TRANSCANADAHIGHWA

Y

KIRKLAND QC H9J3K1 CA

CAD 171,899

DANONEINC 100001468 100DELAUZON BOUCHERVILLE QC J4B1E6 CA CAD 17,378

DapInc 168CONNAUGHTRD CENTRAL HK USD 7,739

DariceInc. 13000DARICEPARKWAYPARK82 STRONGSVILLE OH 44149 US USD 23,794

DARTCUPLIMITED‐MASON 100000208 500HOGSBACKRD. MASON MI 48854 US CAD 5,140

DATAMAX‐O'NEI

L

100022815 4501PARKWAYCOMMERCEBOULEVAR ORLANDO FL 32808 US CAD 4,084

DeAngeloBrothersCorporation 400RegionalRoad55 Lively ON P3Y0B1 Canada

CAD

DECIMETSALESINC 100002820 14200JAMESRD ROGERS MN 55374 US CAD 3,073

DecorSuzhouCoLtd SANXIANGRD11F,#120 SUZHOU 215004 CN USD 591,628

DELETE‐ARCHWAY 100022726 4599DEPARTMENT CAROLSTREAM IL 60122‐4599 US CAD 1,576

DELETESKULLCANDYCANADAULC 100025795 1441WUTEBLVDSTE250 PARKCITY UT 84098 US CAD 10,411

DELETE/SPRINGSTUDIOSLTD 100023747 10SPRINGPLACE KENTISHTOWN LD NW53BH GB CAD 6,870

DELOITTELLP 100029920 8502NDSTREETSW CALGARY AB T2P0R8 CA CAD 72,546



DELOITTETAXLLP 100020778 POBOX2079 CAROLSTREAM IL 60132‐2079 US CAD 2,088

DE'LONGHIAMERICAINC 100026140 2PKWY&RTE17S,STE3A UPPERSADDLERIVER NJ 7458 US CAD 18,039

Del‐RicNationalMaintenance 13 ‐2900LangstaffRoad Concord ON L4K4R9 Canada

CAD

DeltaElevatorCoLtd 509MillStreet Kitchener ON N2G2Y5 Canada

CAD

DELTAENTERPRISECORP 100001305 114W26THST NEWYORK NY 10001 US CAD 135,137

DeltaGalilInd. 150MEADOWLANDSPARKWAY SECAUCUS NJ 07094 US CAD 168,083

DEPARTMENT

OFTREASURY 100024896 POBOX802501 CINCINNATI OH 45280‐2501 US CAD 117,428

DEPARTMENTOFTREASURY 100024818 POBOX1303 CHARLOTTE NC 28201‐1303 US CAD 84,566

DesignIdeasLtd‐shangyu 2521STOCKYARDROAD SPRINGFIELD IL 62702 US USD 32,197

DESIGNPLUSINTERNATIONALLTD 100025638 3STEVANTWAYWHITELUNDINDE MORECAMBE LA LA33PU GB CAD 26,420

Designco DESIGNCOLAKHRIHAZALPURDELHIRD MORADABAD 244001 IN USD 425,138

DESSONCONSULTINGLTD 100029655 3061EASTKENTAVENSTE1104 VANCOUVER BC V5S4P5 CA CAD 14,700

DEUTSCHLAINC 100025155 5454BEETHOVENST LOSANGELES CA 90066 US CAD 14,460

DevgiriExports 43SANGRAM

COLONY,CSCHEME JAIPUR 302001 IN USD 66,180

DEXASINTERNATIONALLTD. 100007139 585SOUTHROYALLANE,STE200 COPPELL TX 75019 US CAD 10,260

DHPACECOMPANYINC 100001142 218EAST11THAVE NORTHKANSASCITY MO 64116 US CAD 14,192

DileepIndustriesPvtLtd 584MAHAVEERNAGAR,TONKROAD JAIPUR 302018 IN USD 6,257

DIMPFLMEIERBAKERYLTD 100020623 26ADVANCERD TORONTO ON M8Z2T4 CA CAD 8,424

DiniPharmacyInc. 1240SmitherRoad London ON N6G0C2 Canada CAD 1,301

DIONOCANADA,ULC 100027846 50NORTHLANDRD,STE400 WATERLOO ON N2V1N3 CA CAD 20,870

Direct

ConstructionCompanyLimited 50NashdeneRd.,Unit105 Toronto ON M1V5J2 Canada CAD 166,963

DIRECTPLUSFOODGROUP 100005471 235552AVES.EBAY1 CALGARY AB T2C4X7 CA CAD 58,414

DISTRIBUTIONSELECT 100005245

7875TRANS‐CANADARD SAINT‐LAUREN

T

QC H4S1L3 CA

CAD 161,776

DIVAINTERNATIONALINC 100026644 1221WEBERSTEPOBOX25089 KITCHENER ON N2A4A5 CA CAD 27,602

DIXONTICONDEROGAINC. 100002515 210PONYDRIVE,UNIT1 NEWMARKET ON L3Y7B6 CA CAD 2,970

13of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

DLMFOODSCANADACORP. 100003898 160MCNABBSTSTE330 MARKHAM ON L3R4B8 CA CAD 10,241

DolceVitaFootwearInc 111S.JACKSONSTREET SEATTLE WA 98104 US USD 98,817

DOLCEVITAFOOTWEARINC. 100003581 111S.JACKSONSTREET SEATTLE WA 98104 US CAD 60,735

DOLEPACKAGEDFOODS 100001276 80TIVERTONCOURTSUITE301 MARKHAM ON L3R0G4 CA CAD 5,517

DomcleanLimited 29CraigStreet Brantford ON N3R7H8 Canada

CAD

DOMINIONBLUELINEINC. 100007105 230FOCHCP1130 SAINT‐JEAN‐SUR‐RICHELIEU QC J3B6Z3 CA CAD 4,591

DONSTEVENSLLC 100020875 980

DISCOVERYRD EAGAN MN 55121 US CAD 6,612

DORELINDUSTRIES 100028555 873HODGEST ST.LAURENT QC H4N2B1 CA CAD 18,408

DORELJUVENILECA 100002642

873HODGESTREET SAINTLAUREN

T

QC H4N2B1 CA

CAD 572,257

DORSEYMARKETINGINC. 100028170 145MONTEEDELIESSE,STE203 ST‐LAURENT QC H4T1T9 CA CAD 5,941

DOUBLECHOCOLATEFOUNTAIN 100029054 145JARDINDRUNIT12 VAUGHAN ON L3K1X7 CA CAD 12,402

DoubleNiceCo.,Ltd 3F‐2,325WUCHUAN TAICHUNG 404 TW USD 30,342

DR.OETKERCANADALTD. 100005644 2229DREWROAD MISSISSAUG

A

ON L5S1E5 CA CAD 8,867

DULCEDOMODELMANAGEMENT 100029913 438RUEMCGILLSTE200 MONTREAL QC H2Y2G1 CA CAD 3,254

DurusIndustriesCorp 2NDAVESTAMARIAINDEST TAGUIG 1632 PH USD 185,748

DvInternational 2288UNIVERSITYAVEW,SUITE201 SAINTPAUL MN 55114 US USD 1,601

DYNAMICMANAGEMENTSERVICES 100026785 15BRAEVALLEYCOURT PORTPERRY ON L9L1V1 CA CAD 19,402

DynastyFootwear,Ltd 800NorthSepulvedaBoulevard ElSegundo CA 90245 USA USD 14,994

DYNOMERCHANDISE 100005396 1571WESTCOPANSROAD,SUITE1 POMPANOBEACH FL 33064 US CAD 8,675

E

AndECoLtd 151SuperiorBlvd MISSISSAUG

A

Ontario L5T2L1 Canada USD 1,779

EDSMITHFOODSLTD 100002286 944HIGHWAY8 WINON

A

ON L8E5S3 CA CAD 11,458

ETBROWNEDRUGCO 100005106 440SYLVANAVEPOBOX1613 ENGLEWOODCLIFFS NJ 7632 US CAD 12,440

E.LBUGDENLTD 100026364 BOX2422R.R.3 CORNERBROOK NL A2H4A1 CA CAD 11,931

EASTENDPROJECTINC. 100029288 250CARLAWAVEUNIT105 TORONTO ON M4M3L1 CA CAD 29,406

EASTWESTTEACOMPANYLLC 100026757 950INTERNATIONALWA

Y

SPRINGFIELD OR 97477 US CAD 2,402

EASTONBELLSPORTS 100001215 3367PAYSPHERECIRCLE CHICAGO IL 60674 US CAD 15,845

EASY‐WAYLTD 100027178 3400PHARMACYAVE,UNT10 SCARBOROUGH ON M1W3J8 CA CAD 1,025

ECLIPSEMEDIAGROUPINC 100029695 110CHAINLAKEDRUNIT3 HALIFAX NS B3S1A9 CA CAD 1,380

ECOLOGYLLC 100028518 POBOX15053 ST.LOUIS MO 63110 US CAD 78,657

ECOVA 100029978 1313NATLANTICSTE5000 SPOKANE WA 99201 US CAD 33,460

ECYCLESOLUTIONSINC 100025332 170ATTWELLDRSTE410 TORONTO ON M9W5Z5 CA CAD 17,949

EdelmanShoeInc. 130West57thStreetSuite11

B

NewYork NY 10019 USA USD 1,685

EDGECRAFTCORPORATION 100008235 825SOUTHWOODRD AVONDALE PA 19311 US CAD 27,447

EDITIONSGLADIUSINTERNATIONALIN

C

100005456 3040BDSTE‐ANNE‐PORTE#8 QUEBEC QC G1E6N1 CA CAD 32,686

EDMONTONCARTSERVICELTD 100027669 101288STREET EDMONTON AB T6K1Y3 CA CAD 6,185

EDMONTONCHAMBEROFCOMMERCE 100027497 9990JASPERAVENUE#700 EDMONTON AB T5J1P7 CA CAD 1,570

EKIDSLLC 100006771 1299MAINSTREET RAHWAY NJ 7065 US CAD 33,331

ELECTROLUXHOMECAREPRODUCTS 100005763 5855TERRYFOXWAY MISSISSAUG

A

ON L5V3E4 CA CAD 17,256

ElectronicProductsRecycling POBox9365STNA Toronto ON M5W3M2 Canada

CAD

ElectronicsRecyclingAlberta POBox189 Edmonton AB T5J2J1 Canada

CAD

ElevenPointsLogisticsInc. 260199HighPlainsBlvd RockyViewCounty AB T4A0P9 Canada

CAD

14of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

EL‐ENPACKAGINGCOMPANYLTD 100020495 200GREATGULFDRIVE VAUGHAN ON L4K5W1 CA CAD 26,359

ELFEJUVENILEPRODUCTS 100001147 4500THIMENSBOULEVARD SAINTLAUREN

T

QC H4R2P2 CA CAD 38,294

ELIZABETHARDENCANADALTD. 100001796 1751BLUEHILLSDRIVE ROANOKE VA 24012 US CAD 12,705

ElleryHoldingsLlc 295FIFTHAVENUE NEWYORK NY 10016 US USD 72,009

ELLISDONCORPORATION 100004309 89QUEENSWAYAVEWSTE800 MISSISSAUG

A

ON L5B2V2 CA CAD 74,182

ELMERSPRODUCTSCANADA 100002078 8901WOODBINEAVESTE111 MARKHAM ON L3R9Y4 CA CAD 109,215

ElsaLInc. 800AStreet SanRafael CA 94901 USA USD 54,557

EmpireMaintenanceIndustriesLP 180MontéedeLiesse Montreal QC H4T1N7 Canada

CAD

EnbridgeGasNewBrunswick 440WILSEYRDSTE201 Fredericton NB E3B7G5 Canada

CAD 33,655

ENCHANTEACCESSORIES 100024279 4E34THST NEWYORK NY 10016 US CAD 11,244

ENCORPPacific(Canada) 206‐2250BoundaryRoad Burnaby BC V5M3Z3 Canada

CAD

EnergieNBPower P.O.Box‐

CP2000 Caraquet NB E1W1C1 Canada

CAD 13,171

ENERGIZERCANADAINC. 100000486

165KINCARDINEHWY WALKERTON ON N0G2V0 CA

CAD 492,084

ENERGIZERPERSONALCARE 100001755

165KINCARDINEHWY. WALKERTON ON N0G2V0 CA

CAD 162,997

ENERGYMANAGEMENTCONSULTANTSLLC 100000259 1550LAFOLLETTESTREET,P.O.B FENNIMORE WI 53809 US CAD 3,560

ENGLISHBAYBLENDING 100002267 1066CLIVEDENAVE DELTA BC V3M5R5 CA CAD 10,174

EnricoProductsLlc‐kaninbur 945North96thStree

t

Seattle WA 98103 USA USD 27,022

ENSEIGNEPATTISONSIGNGROUP 100000226 8RUEMILLER EDMUNDSTON NB E3V4H4 CA CAD 7,678

ENTERTAINMENTONELP 100000119

70DRIVERROAD,UNIT1 BRAMPTON ON L6T5V2 CA

CAD 295,399

ENVIROCONTECHNOLOGIES 100007265 6500SOUTHHIGHWAY349 MIDLAND TX 79706 US CAD 1,621

ENVIRO‐LOGINC 100023899 190POBOX FITZGERALD GA 31750 US CAD 4,735

ENVIRONICSANALYTICSGROUP 100003297 33BLOORSTESTE400 ONTARIO ON M4W3H1 CA CAD 24,860

EPCOR P.O.Box500 Edmonton AB T5J3Y3 Canada

CAD 1,479

EPOSSIBILITIESUSALIMITED 100029674 DAVIDSONHOUSEFORBURYSQUARE READING BK RG13EU GB CAD 14,109

EPSILONDATAMANAGEMENT

LLC 100023995 16W20THST NEWYORK NY 10011 US CAD 1,507

EPSONAMERICAINC 100006227

9780POBOX9780STNA TORONTO ON M5W1R6 CA

CAD 263,609

EpsonCanadaLtd.

185RenfrewDrive MARKHAM ON L3R6G3 Canada

CAD

ERIKSONCONSUMER 100007546 21000TRANSCANADAHWY BAIE‐D'URFE QC H9X4B7 CA CAD 60,601

ESTABLISHEDBRANDSINC 100006105 5850OPUSPKWYSTE250 MINNETONK

A

MN 55343 US CAD 16,791

ETHICALPRODUCTSINC. 100006922 27FEDERALPLAZA BLOOMFIELD NJ 7003 US CAD 4,829

EURO‐PROOPERATING,LLC 100029206

180WELLSAVESTE200 NEWTON MA 2459 US

CAD 606,920

EVENFLOCOMPANY 100000064 225BYERSROAD MIAMISBURG OH 45342 US CAD 78,547

EverBrightIntlLtd 111LANE22,SHI‐RENRD TAICHUNGCITY TW USD 40,090

EVEREST 100000601 65BITTERNSTREET ANCASTER ON L9G4V5 CA CAD 90,853

EvolutionLightingLlc POBOX85097 CHICAGO IL 60680 US USD 123,621

EVYCANADAINC. 100027892

5455152NDST,STE212 SURREY BC V3S5A5 CA

CAD 293,335

EXACTECINC 100002933 1200LAKEVIEW

DR CHASKA MN 55318 US CAD 126,334

EXCELPLASTICSLLC 100000106 1021INTERNATIONALDRIVE FERGUSFALLS MN 56538‐0504 US CAD 114,594

EXCELLCOLLECTIBLESULC 100025031

1280COURTNEYPARKDREAST MISSISSAUG

A

ON L5T1N6 CA

CAD 236,969

EXCLUSIVECANDY&NOVELTYDISTLTD 100024831 1832BONHILLRD MISSISSAUG

A

ON L5T1C4 CA CAD 21,305

EXCLUSIVEGROUPLLC 100028168

11550N.MERIDIANST,STE525 CARMEL IN 46032 US

CAD 206,250

15of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

EXPEDITORSINTERNATIONALAIR 100004764 1245TRAPPROADSTE100 EAGAN MN 55121 US CAD 18,805

EZENICSINC 100028945 2832ALEXANDRIAPIKE ANDERSON IN 46012 US CAD 3,272

FCHARESTLTD 100026330 108542ERUENORD,POBOX144 SAINT‐GEORGES QC G5Y5C4 CA CAD 2,003

F.J.WADDEN&SONSLTD 100026308 51GLENCOEDR,13456STNA ST.JOHN'S NL A1B4B8 CA CAD 2,722

FACILITYPLUS 100020090 151BRUNELRDUNITS9&10 MISSISSAUG

A

ON L4Z2H6 CA CAD 2,396

FAFINC 100003862 26LARKINDUSTRIALPARKWAY GREENVILLE RI 2828 US CAD 3,444

FAMEJEANSINC. 100005179

850MCCAFFREYSTREET SAINTLAUREN

T

QC H4T1N1 CA

CAD 223,770

FantasiaHongKongLimited 015/FTOWERAREGENTCTR63WOYI KWAICHUNG 235 HK USD 184,504

FarylRobinLlc 200PARKAVES.1610 NEWYORK NY 10003 US USD 251,684

FASHIONACCESSORYBAZAARLLC 100000839 15WEST34THSTREET NEWYORK NY 10001‐3015 US CAD 43,857

FEDERALEXPRESSCANADALTD 100021794 POBOX4626STATIONA TORONTO ON M5W5B4 CA CAD 37,491

FEDEX 100024743 POBOX94515 PALATINE IL 60094‐4515 US CAD 33,225

FEDEXFREIGHTCANADACORP 100021259 POBox

4232PostalStation

A

Toronto ON M5W5P4 CA CAD 4,560

FELLOWESCANADALIMITED 100002528 B9341P.O.BOX9100POSTALSTAT TORONTO ON M4Y3A5 CA CAD 6,304

FEMPROIINC 100024370 1330JEAN‐BERCHMANSMICHAUD DRUMMONDVILLE QC J2C2Z5 CA CAD 10,531

Feroze1888MillsLimited B ‐4/AS.I.T.E. KARACHI 75700 PK USD 80,785

FetcoHomeDecor 84TEEDDRIVE RANDOLPH MA 02368 US USD 17,391

FfInternational 6301FORBINGROAD LITTLEROCK Arkansas 72209 US USD 71,343

FFRDSIINC 100003908 8181DARROWRD TWINSBURG OH 44087 US CAD 23,490

FGXCANADACORP 100003589 POBOX9100POSTALSTN"F" TORONTO ON M4Y3A5 CA CAD 6,875

Fibre‐craft 6400HOWARDSTREET NILES IL 60714 US USD 11,320

FIJI

WATERCOMPANYLLC 100007940 11444OLYMPICBLVDSTE210 LOSANGELES CA 90064 US CAD 1,739

FIRSTDATAPREPAIDSERVICE 100007808 6200SQUEBECST GREENWOODVILLAGE CO 80111 US CAD 56,323

FIRSTQUALITYINTLCANADA 100000648

121NORTHROAD,POBOX420 MCELHATTAN PA 17748 US

CAD 141,997

FIRSTTIMEFANINC. 100005448 65BESSEMERROAD LONDON ON N6E2G1 CA CAD 51,442

FISKARSCANADAINC 100005757 POBOX4460,POSTALSTATIONA TORONTO ON M5W4B7 CA CAD 12,149

FISKARSCANADAINC. 100022395 14200SW72NDAVE PORTLAND OR 97224 US CAD 4,059

FLASHFRAMEDIGITAL

MEDIA 100023767 1135DUNDASSTESTE102 TORONTO ON M4M1R9 CA CAD 12,385

FleetwashInc. 273PassaicAvenue Fairfield NJ 07004 USA

CAD

FLEETWOODFIXTURES 100024265 225PEACHST LEESPORT PA 19533 US CAD 4,762

FlemingInternational 2ndFloor,8ShumWanRoad, Aberdeen HongKong USD 10,834

FLEXIBLEMATERIALHANDLING 100000272 410HORIZONDRIVE,SUITE200 SUWANEE GA 30024 US CAD 1,268

FOCUSPRODUCTSGROUPLLC 100007384 300KNIGHTSBRIDGEPKWY LINCOLNSHIRE IL 60069 US CAD 126,500

FOLIOMONTREA

L

100029914 295RUEDELACOMMUNEO MONTREAL QC H2Y2E1 CA CAD 1,627

FOODBANKSCANADA 100021843

5025ORBITORDRBLDG2STE400 MISSISSAUG

A

ON L4W4Y5 CA

CAD 276,920

FOOTPETALSINC 100007499 13405YARMOUTHROAD PICKERINGTON OH 43147 US CAD 14,270

ForemostGroups,Inc. 906MURRAYROAD EASTHANOVER NJ 07936 US USD 134,296

FourstarGroupIn

c

54MINSHENGEASTROAD, TAIPEI 105 TW USD 3,795

FOXYORIGINALS 100020870 70PRODUCTIONDRIVE SCARBOROUGH ON M1H2X8 CA CAD 47,646

FPICOMINAR 100030028 8585LACROIXBOULEVARD STGEORGESDEBEAUCE QC G5Y5L6 CA CAD 57,096

FRANCOMANUFACTURINGCOIN

C

100001145

555PROSPECTSTRET METUCHEN NJ 8840 US

CAD 538,930

16of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

FRANKTROSSANDSONSLTD 100000437 110RIVIERADRIVE,UNIT#3 MARKHAM ON L3R5M1 CA CAD 2,540

FRANKLINSPORTSINC 100000430 17CAMPANELLIPKY STOUGHTON MA 02072‐0508 US USD 23,878

FranklinSportsInc 17CAMPANELLIPKWY STOUGHTON MA 02072 US USD 16,055

FREDERICTONCHAMBEROFCOMMERCE 100027678 POBOX275 FREDERICTON NB E3B4Y9 CA CAD 1,266

FREEZECENTRALMILLS 100029216 473RIDGERD DAYTON NJ 8810 US CAD 98,688

FRENCHSFOODCOINC 100027545 1680TECHAVE.,UNT2 MISSISSAUG

A

ON L4W5S9 CA CAD 4,288

FreshcoRetailMaintenance 1151SouthServiceRdWest Oakville ON L6L6K4 Canada

CAD

FRUITOFTHEEARTH 100001726 3101HIGHRIVERROADSUITE175 FORTWORTH TX 76155 US CAD 31,048

FRUITOFTHELOOMCANADAINC 100000758 1FRUITOFTHELOOMDR BOWLINGGREEN KY 42102‐9015 US CAD 59,066

FRUITSANDPASSIONBOUTIQUESINC. 100029032

21PAULGAUGUIN CANDIAC QC J5R3X8 CA

CAD 169,813

FtiCorporationLtd 15F167FUHSINGN.ROAD TAIPEI 105 TW USD 286,124



FUELTRANSPORTINC 100029120 2480SENKUS LASALLE QC H8N2X9 CA CAD 71,156

FUJIFILMCANADAINC. 100002454

600SUFFOLKCOURT MISSISSAUG

A

ON L5R4G4 CA

CAD 210,762

FujitecCanada,Inc. 15EastWilmotStree

t

RichmondHill ON L4B1A3 Canada

CAD

FUNAICORP 100003447

19900VANNESSAVENUE TORRANCE CA 90501 US

CAD 250,292

FunriseToysLtd 66MODYROAD,223‐231 TSIMSHATSUI HK USD 10,091

FunvilleLtd 1117‐2011/FTWRB,NEWMANDARINPL HONGKONG HK USD 3,441

FUSEBOXINC 100023613 53515THAVES HOPKINS MN 55343 US CAD 8,429

G4SCASHSOLUTIONS(CANADA)LTD 100024958

POBOX5770STATIONF TORONTO ON M4Y 2T1 CA

CAD 144,566

GaGertmenianAndSon

s

PLOT16SECTOR29,PARTII,HUDA PANIPAT 132103 IN USD 17,550

GAADPharmacyInc. 4FlandersRd. Brampton ON L6X0W3 Canada CAD 1,175

GALAXYTRADING 100028677 63VIARENZODR RICHMONDHILL ON L4S0B4 CA CAD 7,258

GALDERMACANADAINC. 100008178 2844BRISTOLCIRCLE OAKVILLE ON L6H6G4 CA CAD 34,883

GARBOGROUPINC. 100020544 34WINGOLDAVENUE TORONTO ON M6B1P5 CA CAD 39,160

GARMINUSAINC. 100000432 1200E151STREET OLATHE KS 66062 US CAD 23,858

GARNIER 100001788 C.P./P.O.BOX1266 SAINTLAUREN

T

QC H4L4X1 CA CAD 28,685

GartnerStudios 220EASTMYRTLESTREET STILLWATER MN 55082 US USD 28,996

GarvenLlc 1450NORTHLANDDRIVE MENDOTAHEIGHTS MN 55120 US USD 72,941

GASTIERM.P.INC. 10400DUGOLFBLVD MONTREAL QC H1J2Y7 Canada CAD 57,788

GATEKEEPERSYSTEMSCANADALTD 100023311 8STUDEBAKER IRVINE CA 92618 US CAD 118,261

GatewayMechanicalServicesInc 14605‐118Ave Edmonton AB T5L2M7 Canada CAD 90,743

GDIIntegratedFacilityServices 60WorcesterRoad Etobicoke ON M9W5X2 Canada

CAD

GELIGHTING 100001840

2300MEADOWVALEBLVD.,C63 MISSISSAUG

A

ON L5N5P9 CA

CAD 248,527

GENERALMILLSCANADACORPORATION 100000691 5825EXPLORERDRIVE MISSISSAUG

A

ON L4W5P6 CA CAD 132,419

GenertecInternationalCorporatio

n

1‐102NO.28GUANGQUROAD BEIJING 100124 CN USD 32,756

GENTECINTERNATIONA

L

100007662 90ROYALCRESTCOURT MARKHAM ON L3R9X6 CA CAD 101,675

GENUINECANADIANCORP 100026223

65STRUCKCT CAMBRIDGE ON N1R8L2 CA

CAD 1,077,717

GENUMARKPROMOTIONA

L

100021796 707GORDONBAKERRD TORONTO ON M2H2S6 CA CAD 18,026

GEORGIA‐PACIFICCANADACONSUMER 100001820 POBOX6100POSTALSTNF TORONTO ON M4Y2Z2 CA CAD 12,444

GERBERCHILDRENSWEARLLC 100001180 7005PELHAMROAD,SUITED GREENVILLE SC 29602 US CAD 92,865

GERTEXHOSIERYINC. 100005421 9DENSLEYAVENUE TORONTO ON M6M2P5 CA CAD 16,026

17of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

GFSONTARIOINC. 100001525

2999JAMESSNOWPARKWAY MILTON ON L9T5G4 CA

CAD 194,413

GFSONTARIOINC.‐PFH 100026880 2999JAMESSNOWPARKWAY MILTON ON L9T5G4 CA CAD 90,909

GFXINTERNATIONALIN

C

100002943 333BARRONBLVD GRAYSLAKE IL 60030 US CAD 2,375

GhimLiGlobalPteLtd 21JALANMESIN SINGAPORE 368819 SG USD 18,922

GibsonOverseas 2410YATESAVENUE COMMERCE CALIFORNI

A

90040 US USD 57,797

GIBSONOVERSEASIN

C

100003003 2410YATESAVENUE COMMERCE CA 90040 US CAD 6,305

GILDANACTIVEWEARINC 100027336 600DEMAISONNEUVEBLVDW33RD MONTREAL QC H3A3J2 CA CAD 83,807

GILDANAPPAREL(CANADA)LP 100005313

3701JARRYEST MONTREAL QC H1Z2G1 CA

CAD 138,071

GILLYBOOCORPORATION 100005241 14CONNIECRESCENTUNIT19‐20 CONCORD ON L4K2W8 CA CAD 23,990

GINSEYINDUSTRIESINC 100021949 2078CENTERSQUARERD SWEDESBORO NJ 8085 US CAD 20,053

GLCREATIONS 100021676 4810JEANTALONW217 MONTREAL QC H4P2N5 CA CAD 112,558

GLADSONLLC 100020068

1973OHIOST LISLE IL 60532 US

CAD 186,122

GLAXOSMITHKLINECONSUMERHEALTHCARE 100003129 7333MISSISSAUGAROAD MISSISSAUG

A

ON L5N6L4 CA CAD 50,006

GLENTELINC. 8501COMMERCECOURT BURNAB

Y

BC V5A4N3 CA CAD 5,866,013

GLENTELINC. 100001345 8501COMMERCECOURT BURNAB

Y

BC V5A4N3 CA CAD 38,998

GlideRiteCanada 4480ChesswoodDrive Toronto ON M3J2B9 Canada

CAD

GlideRiteCorp. 7100SophiaAve. VanNuys AB 91406 USA

CAD

GLOBALEDGEBRANDSINC 100024757 3185JBDESCHAMPS LACHINE QC H8T3E4 CA CAD 2,344

GlofamPharmacyInc. 1092PanamountBlvd.NW Calgary AB T3K0J8 Canada CAD 5,406

GODIVACHOCOLATIEROFCANADALTD 100005304 60BIRMINGHAMSTREE

T

TORONTO ON M8V2B8 CA CAD 14,086

GOLDINC. 100002155 18245EAST40THAVE AUROR

A

CO 80011 US CAD 78,199

GoldenChampionInd.Ltd. 215JEOUJU,1STRD KAOHSIUNG 807 TW USD 11,974

GoldenTadcoIntlCorp‐dongguan 251HERRODBLVD DAYTON OH 10573 US USD 9,322

GOLDENVALLEYSUPPLYCOMPANY 100000156 1000ZANEAVEN MINNEAPOLIS MN 55422 US CAD 1,877

GOLIATHGAMESLLC 100026001 5068WPLANOPARKWAY#175 PLANO TX 75093 US CAD 37,879

GoodIdeaDecoration 3F‐2325WUCHUAN TAICHUANG 404 TW USD 1,117

GOODYCANADA 100001765 586ARGUSROAD OAKVILLE ON L6J3J3 CA CAD 77,382

GOPRO 100023027 3000CLEARVIEWWAY,BUILDINGE SANMATEO CA 94402 US CAD 40,351

GORLANMECHANICALLTD 100030006 95

DENZILDOYLECRTUNIT1 KANATA ON K2M2G8 CA CAD 3,778

GOVDOCS 100029483 1400ENERGYPKDRSTE18 SAINTPAUL MN 55108 US CAD 2,073

GOVERNINGCOUNCILOFTHESALVATION 100028025

2OVERLEABLVD TORONTO ON M4H1P4 CA

CAD 160,000

GRACEKENNEDY(ONTARIO)INC 100005184 70WESTWILMOTSTREET RICHMONDHILL ON L4B1H8 CA CAD 3,942

GRAND&TOY 100003488 BOX5500 DONMILLS ON M3C3L5 CA CAD 50,071

GRANDENTRANCEDIV 100000165 4005ROYALDRSTE300 KENNESAW GA 30144 US CAD 1,759

GreatChinaEmpireLtd‐jiaxing 11SUM

ST711ELMST SHATIN HK USD 9,488

GREATNORTHERN‐TWINCITIESLLC 100002299

8600WYOMINGAVENUEN BROOKLYNPARK MN 55445 US

CAD 329,090

GREATERCHARLOTTETOWNAREAOFCOMM 100027537 POBOX67 CHARLOTTETOWN PE C1A7K2 CA CAD 1,020

GREATERVICTORIACHAMBEROF 100027496 852FORTST#100 VICTORIA BC V8W1H8 CA CAD 1,061

GREENBISCUIT,LLC. 100027987 4516HERITAGEHILLSDR BLOOMINGTON MN 55437 US CAD 5,155

GreylandTradingLtd 66ModyRoad ShaTsui Kowloon N/A HongKong USD 31,118

GRIFFINTECHNOLOG

Y

100000483 2030LINDELLAVENUE NASHVILLE TN 37203 US CAD 63,515

18of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

GROUPKRISDA‐STEVIAOFCANADA 100007444 121MCPHERSONST MARKHAM ON L3R3L3 CA CAD 4,195

GROUPECOLABORINC 100026369 820ALPHONSE‐DESROCHERS SAINT‐NICOLAS QC G7A5H9 CA CAD 5,797

GROUPEROBERTINC 100026659

500ROUTE112 ROUGEMON

T

QC J0L1M0 CA

CAD 183,132

GROUPESEBCANADAINC. 100001965

345PASSMOREAVENUE TORONTO ON M1V3N8 CA

CAD 353,583

GROUPESER‐NETINC 100027139 135026IEMERUE QUEBEC QC G1J1H3 CA CAD 1,246

GuangdongTextiles 1113XIAOBEIROAD GUANGZHOU 510045 CN USD 249,786

H.G.INTERNATIONA

L

100005623 3415FOURTEENTHAVENUE MARKHAM ON L3R0H3 CA CAD 90,829

H2oFurnishingsLlc 2446MercedAvenue SouthElMonte CA 91733 USA USD 4,956

HAGGARCANADACO 100023656

91TYCOSDR2NDFLOOR YORK ON M6B1W3 CA

CAD 258,378

HAIN‐CELESTIALCANADAULC 100001439 180ATTWELLDR,STE410 TORONTO ON M9W6A9 CA CAD 9,789

HAINESJONESANDCADBUR

Y

100003358 330EXETERRDUNITC LONDON ON N6L1A3 CA CAD 8,567

HALIFAXCHAMBEROFCOMMERCE 100027679 656WINDMILLRDSTE200 DARTMOUTH NS B3B1B8 CA CAD 2,254

HALOINNOVATIONSIN

C

100000922 111CHESHIRELANESUITE700 MINNETONK

A

MN 55305 US CAD 18,316

HaltonHillsHydro 43AliceSt Acton ON L7J2A9 Canada

CAD 27,328

HAMILTONBEACHBRANDSCANADAINC. 100002822

7300WARDENAVENUESTE201 MARKHAM ON L3R9Z6 CA

CAD 552,016

HAMPTONFORGELTD 100002750 442HIGHWAY35SOUTH EATONTOWN NJ 7724 US CAD 45,649

HANDCRAFTAPPARELCOMPANYCANADA 100007892

8750COTEDELIESSESTE100 MONTREAL QC H4T1H2 CA

CAD 261,699

HandfabALiving 9JatalRoad, Panipat Haryana N/A India USD 55,710

HANDI‐CRAFTCOMPANY 100000077 POBOX956292 STLOUIS MO 63195‐6292 US CAD 1,853

HANESBRANDSINC 100002008

1000EASTHANES

MILLRD SALEM NC 27105 US

CAD 151,997

Hanesbrands,Inc. 100024803 1000EastHanesMillRoad Winston‐Salem NC 27105 USA USD 157,545

HangzhouMultiGloryHomeTextileC1‐1WESTSIDENEWBRIDGE,LINPU HANGZHOUCITY 311251 CN USD 197,602

HansaeCoLtd CUCHIIND.ZNCUCHIDIST. HOCHIMINHCITY 70000 VN USD 1,043,353

HAPAGLLOYD 100021534 3030WARRENVILLERD LISLE IL 60532 US CAD 83,337

HARBORINDUSTRIES 100006436 14130172NDAVE GRANDHAVEN MI 49417 US CAD 20,529

HarbortownIndustries LIANSHENGVLGEGAOQIAOTNYINZHOU NINGBO 315000 CN USD 120,731

HARBOURLINKCONTAINERSERVICES

INC 100021242 7420HOPCOTTRD. DELTA BC V4G1B6 CA CAD 17,156

HARRISTEACO 100029271 344NEWALBANYRD MOORESTOWN NJ 8057 US CAD 32,611

HARTZMOUNTAINCORPCANADA 100000179 1125TALBOTSTREET STTHOMAS ON N5P3W7 CA CAD 71,940

HASBROCANADACORPORATION 100001182

POBOX8830POSTALSTATIONA TORONTO ON M5W1P8 CA

CAD 3,631,802

HasbroInternationalTradingB.

V

1501‐09WHARFT&TCENTRE TSIMSHATTSUI KOWLOON HK USD 441,257

HATLEYSTRATEGIESINC 100024469 1410RUESTANLEYSTSTE1010 MONTREAL QC H3A1P8 CA CAD 16,950

HAWKTREESOLUTIONS 100023162 57AURIGADRSTE200 ROCKCLIFFE ON K2E8B2 CA CAD 5,270

HayzGlobalLtd 1PHILIPST03‐01 SINGAPORE 048692 SG USD 457,533

HEALTHTEAM 100023547 642KINGSTWESTSUITE310 TORONTO ON M5V1M7 CA CAD 3,225

HEATMAXINC 100002478 513HILLROAD DALTON GA 30721 US CAD 10,951

HELENOFTROY 100001768 3380SOUTHSERVICEROAD BURLINGTON ON L7N3J5 CA CAD 1,514



HENDRIXHOTELANDRESTREQPMSUPLL 100030234 POBOX130 BROCKVILLE ON K6V5V2 CA CAD 9,443

HENKELCANADACONSUMERADHESIVES 100022854 2515MEADOWPINEBOULEVARD MISSISSAUG

A

ON L5N6C3 CA CAD 3,452

HENKELCONSUMERGOODSCANADA 100000219

2515MEADOWPINEBOULEVARD MISSISSAUG

A

ON L5N6C3 CA

CAD 156,803

HeraldHousewareLtd UNITB6/FTAITAKINDBLDG KWAICHUNG HK USD 63,104

19of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

HeraldHousewareLTD. 100023927 UNITB6/FTAITAKINDBLDG KWAICHUNG HK CAD 6,832

HerculesInternationalLogistics

DD105Lot204RPLINBANWAIPO,SANTIN,

YUENLONGNT HongKong China

CAD

HERRFOODSINC 100023513 20HERRDR,POBOX300 NOTTINGHAM PA 19362 US CAD 3,207

HERSHEYCANADA 100000925 5750EXPLORERDRIVE,SUITE500 MISSISSAUG

A

ON L4W0B1 CA CAD 44,491

HEWITT&HOWEINTERNATIONALMKTG 100029833 7500COLLEGEBLVD5THFL OVERLANDPARK KS 66210 US CAD 2,864

HEYSINTERNATIONALLTD. 100007467 333FOSTERCRES.STE1 MISSISSAUG

A

ON L5R4E5 CA CAD 30,905

HIGHPOINTDESIGNLLC 100002157 1411BROADWAY NEWYORK NY 10018 US CAD 6,230

HILLANDKNOWLTONSTRATEGIES 100023861 POBOX72477193 PHILADELPHIA PA 19170 US CAD 10,904

HILLPHOENIXINC 100000740 1925RUFFINMILLSRD COLONIALHEIGHTS VA 23834 US CAD 28,755

HILLPHOENIXINC 100000439 8166INDUSTRIALBLVD COVINGTON GA 30014 US CAD 2,476

HILLCRESTMALLMANAGEMENTINC 100004736

ROYALBANKPLAZANTWR TORONTO ON M5J2J2 CA

CAD 1,763,454

HILROYDIVOFMEADWESTVACOLP 100002296 7381BRAMALEARD MISSISSAUG

A

ON L5S1C4 CA CAD 85,618

HIRSHINDUSTRIESLLC 100002278 11229AURORAAVE URBANDALE IA 50322 US CAD 12,460

Hi‐techApparelCoLtd 328PRACHA‐UTIT BANGKOK 10140 TH USD 27,075

HITFARCONCEPTSLTD. 100007353 2999UNDERHILLAVEUNIT109 BURNAB

Y

BC V5A3C2 CA CAD 64,857

HldGlobalLtd 4TAIYIPSTREET KWUNTONG HK USD 104,519

HMSMFG.CO. 100002009 1230EASTBIGBEAVERRD. TROY MI 48083 US USD 47,649

HmsMfg.Co. 1230EASTBIGBEAVERRD. TROY MI 48083 US USD 118,865

HobartFoodEquipmentGroupCanada 105GordonBakerRoadSuite801 Toronto ON M2H3P8 Canada CAD 22,697

HoiMengSourcing(MacaoCommercia 201‐209AVENIDAALMEIDARIBEIRO MACAU MO USD 292,034

HOLIDAYGROUPINC. 100000847 4875DESGRANDESPRAIRIES MONTREAL QC H1R1X4 CA CAD 20,927



HOLLANDERSLEEPPRODUCTSCALTD 100002574

300‐6501CONGRESSAVE BOCARATON FL 33487 US

CAD 169,097

HollanderSleepProductsLlc 300‐6501CONGRESSAVE BOCARATON FL 33487 US USD 37,885

HOMESSENCE 100027298 11022VIAELMERCADO LOSALAMITOS CA 90720 US CAD 1,101

HomeEssence TENGLONGBLOCKC15,LIANHEIND.ZON SHENZHEN 516118 CN USD 35,754

HOMEFASHIONSINTERNATIONALLL

C

100024616 315FIFTHAVE,SUITE601 NEWYORK NY 10016 US CAD 9,790

HomeMeridianIntl 3980PREMIERDR,STE310 HIGHPOIN

T

NC 27265 US USD 76,821

HOMEPRESENCE 100007751 1600EIFFEL BOUCHERVILLE QC J4B5Y1 CA CAD 28,909

HOMEPRODINTLNORTHAMERICAINC 100007158 4501WEST47THSTREET CHICAGO IL 60632 US CAD 9,390

HOMEDICSUSALLC. 100000910 6460KENNEDYRD,UNITC MISSISSAUG

A

ON L5T2X4 CA CAD 1,111

HomesteadHealthLtd. 18MatthewsDrive Quispamsis NB E2E1L8 Canada CAD 15,293

HoneyCanDoInternationalLlc LISONGLANG INDUSTRYPKGONGMINGTWN SHENZHEN 518106 CN USD 11,912

HongKongCityToysFactoryLimited 30CANTONRD,RM701‐5SILVERCORD KOWLOON HK USD 99,189

HOOVERINC. 100001718 7005COCHRANRD. GLENWILLOW OH 44139 US CAD 8,554

HopLun(hongKong)Ltd 32/F9WINGHONGSTCHEUNGSHAWAN KOWLOON HK USD 202,275

HOPKINSMANUFACTURINGCORPORATION 100005492 POBOX411674 KANSASCITY MO 64141 US CAD 16,304



HorizonGroupUsa 100005569 76STIRLINGROADSUITE101 WARREN NJ 07059 US USD 218,403

HorizonGroupUSAInc‐shantou 7BLDG,5THFLOOR,LONGTIANGUANHU

A

SHANTOU 515000 CN USD 5,851

HorizonGroupUSAIn‐lanxiCit

y

232‐1DUNNANRD LANXICITY 321118 CN USD 2,773

HorizonUtilitiesCorporation POBOX2249 Hamilton ON L8N3E4 Canada

CAD 77,202

20of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

HSBCBANKUSANA 100025026 90CHRISTIANARD NEWCASTLE DE 19720 US CAD 1,000

HUBGROUP 100020731 3050HIGHLANDPARKWAY DOWNERSGROVE IL 60515 US CAD 13,710

HUDSONSBAYCOMPANY 100021846 401BAYSTREETSTE600 TORONTO ON M5H2Y4 CA CAD 36,541

HUERFOODSINC. 100028569 5543275THST LANGLEY BC V4W3X9 CA CAD 1,465

HuffyBicycleCompany NationalHighway236 GhitorniVillage NewDelhi N/A India USD 18,247

HUMANCAPITALINSTITUTE 100029055 205BILLINGSFARMRD WHITERIVERJUNCTION VT 5001 US CAD 1,079

HUSKYFOODIMPORTERSANDDSTBLTD 100005463 155RAINBOWCREEKDRIVE VAUGHAN ON L4H0A4 CA CAD 5,882



HYPERPETDIVISONOFROSEAMERICA 100025482 3100SMERIDIAN WICHITA KS 67217 US CAD 2,185

ICC/DECISIONSERVICES 100027617 30GALESIDR,UNIT108 WAYNE NJ 7470 US CAD 4,776

ICERIVERSPRINGSWATERCO 100003742 4002NDLINE SHELBURNE ON L0N1S5 CA CAD 50,413

iCheck‐Canada'sGeneralMaintenanceandRepai

r

1136MathesonBlvdEast Mississauga ON L4W2V4 Canada CAD 36,881

IconDEHoldings,LLC 100024099 103Foulk Rd.Ste276 Wilmington, DE 19803 USA CAD 159,567

ICONINTERNATIONALIN

C

100000108 500CALLAHANROAD NORTHKINGSTON RI 2852 US CAD 7,548

IconNYHoldings 100024100 1450Broadway3rdfloor NewYork NY 10018 USA CAD 41,591

ICON‐ELITEGROUPINC 100023515 380RUEDESLAURIERS MONTREAL QC H4N 1V8 CA CAD 41,459

IDFOODSCORPORATION 100003543 1800AUTOROUTELAVAL LAVAL QC H7S2E7 CA CAD 18,440

IDELLELABSLTD 100007764 1HELENOFTROYPLAZA ELPASO TX 79912 US CAD 1,722

IGLOOPRODUCTS 100000885 671229P.O.BOX671229 DALLAS TX 75267‐1229 US CAD 41,665

IGNITEUSALLC 100008514

180N.LASALLE,SUITE700 CHICAGO IL 60601 US

CAD 282,868

ILLUME 100021965 2000W94THST BLOOMINGTON MN 55431 US CAD 25,411



IllumeCandles 2000West94thStree

t

Minneapolis MN 55431 USA USD 11,271

IMAGINEPRINTSOLUTION

S

100002821 1000VALLEYPARKDR MINNEAPOLIS MN 55379 US CAD 95,942

IMATIONENTERPRISECORP. 100000848 80ENTERPRISEDRIVESOUTH LONDON ON N6N1C2 CA CAD 23,739

IMMEDIAINC 100021138 3311BROADWAYSTNE MINNEAPOLIS MN 55413 US CAD 128,443

ImpactInnovationsInc POBOX426 CLARACITY MN 56222 US USD 8,953

IMPERIALTOYLLC 100008229 POBOX51391 LOSANGELES CA 90051 US CAD 2,211

IMPLUSFOOTCARELLC 100000851 BOX13925 DURHAM NC 27709 US CAD 28,402

ImportMarketingSolutions 355EKELLOGGBLVD STPAUL MN 55101 US USD 27,093

IMPORTSDRAGON 100007974

2515RENAISSANCEAVE BOISBRIAND QC J7H1T9 CA

CAD 182,068

INMOCEANGROUPLLC 100003866

5017TH

AVE12THFLR NEWYORK NY 10018 US

CAD 469,770

INPRIVATEINC 100002663 494EIGHTHAVE3FL NEWYORK NY 10001 US USD 30,513

INPRIVATEINC 100025248 494EIGHTHAVE NY NY 10001 US USD 5,395

InPrivateInc 494EIGHTHAVE3FL NEWYORK NY 10001 US USD 269,802

INCASEDESIGNSCORPORATION 100004273 14351PIPELINEAVE. CHINO CA 91710 US CAD 10,408

INCOMMCANAD

A

100000567

2050DERRYRDWESTSUITE100 MISSISSAUG

A

ON L5N0B9 CA

CAD 412,101

IndoCountIndustriesLimited 301,'ARCADIA',3rdFloo

r

Mumbai Maharashtra N/A India USD 58,516

IndustrialPiping&PlumbingLtd 29VanStassenBlvd Toronto ON M6S2N2 Canada CAD 49,540

IndustrialTruckService 89DurandRd. Winnipeg MB R2J3T1 Canada CAD 8,660

INDYMESOLUTIONSINC 100020102 8295AEROPLACESUITE260 SANDIEGO CA 92123‐2029 US CAD 7,779

INFANTINO 100000291 4920CARROLLCANYONRD200 SANDIEGO CA 92121 US CAD 20,639

InfinitiGroupInternationalIn

c

14047PETRONELLADRSUITE107 LIBERTYVILLE IL 60048 US USD 10,395

21of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

IngeniousDesignsLlc 20609THAVE RONKONKOM

A

NY 11779 US USD 50,533

INGRAMMICROINC. 100001362 55STANDISHCOURT MISSISSAUG

A

ON L5R4A1 CA CAD 96,861

INGRID&ISABELLLC 100003545 6670FLOTILLASTREET LOSANGELES CA 90040‐1816 US CAD 10,979

INKASSecurityGroupLtd. 64SignetDr. Toronto ON M9L 2Y4 Canada

CAD

InlitenLlc 2350RAVINEWAYSTE300 GLENVIEW IL 60025 US USD 51,617

Inno‐artCorporation 2F‐3,NO.56.LANE258,RUEIGUANGRD. TAIPEI 114 Taiwan USD 350,873

Inno‐artCorporation‐dongguan NO220ZHENANWRD.SHANGJIAO,CH

A

DONGGUAN 523878 CN USD 3,794

Inno‐artCorporation‐shenzhen A9,A‐5TONGFUYUINDUSTRIALPARK SHENZHEN 518104 CN USD 13,697

INNOVATIVETECHNOLOGYELECTRONICS 100028748 1CHANNELDR WASHINGTON NY 11050 US CAD 4,016

INSTACHANGEDISPLAYSLTD 100020991 360HARRYWALKERPKWYS NEWMARKET ON L3Y9E9 CA CAD 30,039

INTERCONTINENTALMERCANTILE 100025737 960OUTREMONTAVE MONTREAL QC H2V4R1 CA CAD 18,172

IntercontinentalAr

t

525WestManvilleStree

t

Compton CA 90220 USA USD 8,724

INTERDESIGNINC. 100000912 30725SOLONINDUSTRIALPARKWAY SOLON OH 44139 US CAD 124,555

INTERIORSYSTEMSINC 100022594 DEPT5527POBOX1451 MILWAUKEE WI 53201‐1451 US CAD 1,379

INTERNATIONALPLAYINGCARDCOMPAN

Y

100022889 88BEASTBEAVERCREEKRD RICHMONDHILL ON L4B4W2 CA CAD 3,629

IntlGlobalSourcingLtd 4601S.W.34thStree

t

Orlando FL 32811 USA USD 73,512

INTLGREETINGSUS

A

100001538 338INDUSTRIALBLVD MIDWAY GA 31320 US USD 4,844

IntlGreetingsUsa 338INDUSTRIALBLVD MIDWAY GA 31320 US USD 37,542

INVENTELLLC 100029078 2KIELAVE#312 KINNELON NJ 7405 US CAD 22,930

INVUESECURITYPRODUCTSINC. 100020998 15015LANCASTERHIGHWAY CHARLOTTE NC 28277 US CAD 3,470

IPROSPECTCANADA 100028050

4200BOUL.SAINT‐LAURENT,BURE MONTREAL QC H2W2R2 CA

CAD 778,926

IROBOTCORPORATION 100004917 8CROSBYDR.,M/S10‐2 BEDFORD MA 01730‐1402 US CAD 64,286

IRONMOUNTAINCANADACORPORATION 100003372 POBOX3527POSTSTNA TORONTO ON M5W1G8 CA CAD 3,083

IRVINGTISSUECORPORATION 100000545

100MIDLAND

DRIVE DIEPPE NB E1A6X4 CA

CAD 299,537

ISAACMORRISLTD 100005236 20WEST33RDSTREET NEWYORK NY 10001 US CAD 137,708

ISISINC. 100000084

4500THIMENSBOULEVARD SAINTLAUREN

T

QC H4R2P2 CA

CAD 152,256

ITALPASTALTD. 100005188 116NUGGETTCOURT BRAMPTON ON L6T5A9 CA CAD 1,289

ITWMINIGRIP 100000405 1650N.HEIDEKEST. SEGUIN TX 78155 US CAD 43,160

IVANHOECAMBRIDGEIIINC 100026541 550CONESTOGAMALLKINGSTN WATERLOO ON N2L5W6 CA CAD 1,897

IVEYBUSINESSSCHOOLATWESTERN 100021981 1255WESTERNROAD LONDON ON N6G0N1 CA CAD 2,500

IWEARINC 100020708 34WINGOLDAVENUE TORONTO ON M6B1P5 CA CAD 26,742

IZZOGOLFINC 100026333 1635COMMONSPARKWAY MACEDON NY 14502‐9191 US CAD 1,432

JLFREEMANSEC 100005592 1250NOBELSTREET BOUCHERVILLE QC J4B5H1 CA CAD 3,453

J.H.RyderMachinery

Limited 210AnnagemBlvd. Mississauaga ON L5T2V5 Canada

CAD

J.LBRISSETTELTEE 100026498 24RUEBRISSETTE SAINTE ‐AGATHE‐DES ‐MONTS QC J8C1T4 CA CAD 4,907

JACKLINKSCANADACOMPANY 100005310 2430MEADOWPINEBLVD.SUITE10 MISSISSAUG

A

ON L5N6S2 CA CAD 56,104

JadaToysCoLtd 315318TWRANEWMANDARINPLZ TSTEAST 852 HK USD 25,879

JAKKS 100002052

22619PACIFICCOASTHWY MALIBU CA 90265 US

CAD 1,024,657

JANSPOR

T

100000853 3260GUENETTE VILLESTLAURENT QC H4S2G5 CA CAD 14,244

JASCOPRODUCTSCOMPANYLLC 100000403 POBOX268985 OKLAHOMACITY OK 73126 US CAD 121,920

JASCORHOUSEWARESINC 100020633 81ABRUNSWICKBLVD DOLLARD‐DES‐ORMEAUX QC H9B2J5 CA USD 3,549

22of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

JASCORHOUSEWARESINC 100028028 81ABRUNSWICKBLVD DOLLARD‐DES‐ORMEAUX QC H9B2J5 CA USD 3,046

JascorHousewaresInc 81ABRUNSWICKBLVD DOLLARD‐DES‐ORMEAUX QC H9B2J5 CA USD 219,907

JayFrancoAndSonsInc‐yiyang 115KENNEDYDR SAYREVILLE NJ 08872 US USD 25,816

JCORPINC. 100002942 95GINCE SAINTLAUREN

T

QC H4N1J7 CA CAD 61,327

JELLIFISHKIDSINC. 100005418

562DESLAURIERS MONTREAL QC H4N1V8 CA

CAD 200,957

JELLYBELLYCANDY 100024871 900HOWSTREETSUITE900 VANCOUVER BC V6Z2M4 CA CAD 21,663

JetmaxLimited 138SHATINRURALCOMMITTEERD SHATIN HK USD 137,724

JlaHome 45875NORTHPORTLOOPE FREMON

T

CA 94538‐6414 US USD 86,390

JMSWattBrothersLtd BOX33,GRP125,RR#1 Vermette MB R0G2W0 Canada

CAD

JOBPOSTINGSMAGAZINE 100027101 25IMPERIALSTSTE100 TORONTO ON M5P1B9 CA CAD 12,882

JOCKEYCANADACOMPANY 100027054

1020ADELAIDESTSUNITB LONDON ON N6E1R6 CA

CAD 174,932

JOETHACKERANALYTICSINC. 100029980

1670BAYVIEWAVE.STE501 TORONTO ON M4G3C2 CA

CAD 158,765

JOHND.BRUSH&CO.INC. 100002915 900LINDENAVENUE ROCHESTER NY 14625 US CAD 8,494

JohnTangHoldingsLtd. 2948

BakerCourt PrinceGeorge BC V2N5J2 Canada CAD 5,148

JOHNSON&JOHNSONDISTRIBUTION 100000919 POBOX1977STATIONA TORONTO ON M5W1W9 CA CAD 23,607

JOHNVINCEFOODS 100001244 555STEEPROCKDRIVE DOWNSVIEW ON M3J2Z6 CA CAD 15,041

JOLLYJUMPER 100007367 900GANACOUR

T

MISSISSAUG

A

ON L5S1N8 CA CAD 19,504

JUMPINGBEANCOFFEEINC 100026725 47HARVEYRD ST.JOHN'S NL A1C2E9 CA CAD 8,836

JustPlay(hk)Ltd 6110THFLRMIRRORTOWERMODYRD TSIMSHATSUIEAST HK USD 64,725

JustinAllenHongKongLimited 782CHEUNGSHAWANROAD KOWLOON HK USD 67,330

JvsExport‐madurai 32SAROJINIS

T

MADURAI 625002 IN USD 87,116

KINTERNATIONALTRADINGLTD 100007608 1101700No6RD RICHMOND BC V6V1W3 CA CAD 13,254

KNEXLIMITEDPARTNERSHIPGROUP 100000954 2990BERGEYROAD HATFIELD PA 19440 US CAD 4,847

K.D.S.GarmentIndustriesLtd. 255NASIRABADI/A,BAIZIDBOSTAMIR CHITTAGONG 4211 BD USD 35,949

KAMERAKIDS 100030016 174SPADINAAVESTE100 TORONTO ON M5T2C2 CA CAD 1,356

KandyKissOfCaliforniaInc 14761CALIFAST. VANNUYS CA 91411 US USD 118,371

KangPharmacyServicesLtd. 8284149AStreet Surrey BC V3S7R9 Canada CAD 2,728

KANSASINCOMETAX 100024932 915

SWHARRISONS

T

TOPEKA KS 66699‐1000 US CAD 1,142

KAOCANADAINC. 100005564 60COURTNEYPARKDRIVEWEST,UN MISSISSAUG

A

ON L5W0B3 CA CAD 33,314

KapoorIndustriesLtd 29A,2/1DESUROAD MEHRAULI 110030 IN USD 41,363

KARICSALESLTD. 100005902 25WESTONCOURT DARTMOUTH NS B3B2C8 CA CAD 1,479

KARMININDUSTRIES 100027163 1901TRANSCANADA DORVAL QC H9P1J1 CA CAD 13,699

KASDIRECTLLC 100008063 1600STEWARTAVENUESUIT411 WESTBURY NY 11590 US CAD 4,477

KAZCANADAINC. 100002302 510BRONTESTREETSOUTH MILTON ON L9T 2X6 CA CAD 18,248

KBS+ 100024308

2BLOORSTE,26THFLOOR TORONTO ON M4W3J4 CA

CAD 705,581

KCSPharmacyInc. 1517LauraAvenue Saskatoon SK S7N2R8 Canada CAD 3,513

KeenwayIndustriesLtd‐dongguan 9

NEWE.OCEANCNTRRM1209‐1212 TSIMSHATSUIEAS

T

HK USD 4,082

KELLOGGCANADAINC. 100001222

5350CREEKBANKRD MISSISSAUG

A

ON L4W5S1 CA

CAD 151,887

KELLYMITCHELL 100026704 8229MARYLANDAVE STLOUIS MO 63105 US CAD 3,234

KELLYMITCHELLGROUPCANADAULC 100028580 ONEDUNDASSTW TORONTO ON M5G1Z3 CA CAD 60,096

KELOWNACHAMBEROFCOMMERCE 100027494 544HARVEYAVE KELOWNA BC V1Y6C9 CA CAD 1,575

23of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

KELTICLOGISTICS 100020739 90MACNAUGHTONAVE. MONCTON NB E1H3L9 CA CAD 21,395

KENNA 100023207 479WELLINGTONSTW TORONTO ON M5V1E7 CA CAD 3,447

Kennex(hongKong)Limited UNITD,11/FROXYIND.CNTR KWAICHUNG HK USD 131,944

KENTPETGROUP,INC. 100003214 2905U.S.HIGHWAY61NORTH MUSCATINE IA 52761 US CAD 36,621

KENTUCKYSTATETREASURER 100029317 KENTUCKYDEPTOFREVENUE FRANKFOR

T

KY 40620 US CAD 1,506

KeralaBalersPrivateLtd 2925ASRDPOBOX2823 ALLEPPEY 688007 IN USD 20,737

KERRBROSLIMITED 100020956 956ISLINGTON TORONTO ON M8Z4P6 CA CAD 12,763

KEURIGCANADAINC. 100007151

830019IEMEAVE MONTREAL QC H1Z4J8 CA

CAD 401,866

KFIINC 100008025 81WESTDR BRAMPTON ON L6T2J6 CA CAD 13,609

KidMadeModernLLC 100023945 20VeseyStreet2ndfloor NewYork NY 10007 USA CAD 10,588

KiddielandToysLimited 12HARCOURTRD14FLBKOFAMTWR CENTRAL HK USD 56,099

KIDSII

CANADA 100007135 2225SHEPPARDAVEE.ATRIAIII TORONTO ON M2J5C2 CA CAD 30,534

KidsIiFareastLimited 9CantonRoad TsimShaTsui N/A N/A HongKong USD 55,725

KIDSIIINC 100007131 3333PIEDMONTROADSUITE1800 ATLANTA GA 30305 US CAD 24,170

KIDSONLY 100002056 V37202CPOBOX3720 VANCOUVER BC V6B3Z1 CA CAD 11,997

KIINDELLC 100028452 73NAUSHONAVE WARWICK RI 2888 US CAD 13,301

KIKHOLDCOCOMPANY 100002652 33MACINTOSHBLVD CONCORD ON L4K4L5 CA CAD 21,253

KIMBERLY‐CLARKINC. 100022793

1200‐50BURNHAMTHORPERDW MISSISSAUG

A

ON L5B3Y5 CA

CAD 1,256,706

KinShangKeeRattanWaresLtd. 51ATINGKOKRDTAIPOUNIT413/F TAIPO HK CAD 72,091

KINDHEALTHYSNACKSLLC 100021258 POBOX705MIDTOWNSTN NEWYORK NY 10018 US CAD 17,289

KINDERSLEYTRANSPORTLTD 100020735 POBOX7290 SASKATOON SK S7K4J2 CA CAD 24,544

KinfineUSA,Inc. 13824YORBAAVE. CHINO CA 91710 US USD 118,702

KinglightGarmentLtd No.26‐38IndustrialBuilding,2ndFloo

r

KwaiChung NewTerritori

e

N/A HongKong USD 53,544

KISSPRODUCTSINC 100023517 2616SHERIDANGARDENDR OAKVILLE ON L6J7Z2 CA CAD 49,608

KITTRICHCORPORATION 100002465 14555ALONDRABOULEVARD LAMIRADA CA 90638 US CAD 18,754

KLEINFELDERWESTINC POBOX51958 LOSANGELES CA 90051 USA CAD 13,462

KLMApothecaryLtd. 77NewportCrescent St.Alber

t

AB T8N6Y7 Canada CAD 3,168

KMDPharmacyInc. 361FerniePlace Kamloops BC V2C6S4 Canada CAD 6,703

KNIGHTSAPPARELINC 100005148 5475NBLACKSTOCKRD. SPARTANBURG SC 29303‐4702 US CAD 23,588

KNOCKINC 100021844 1315GLENWOODAVE MINNEAPOLIS MN 55405‐1434 US CAD 19,767

KO&CENTERPRISESLTD 100026683 1601COURTNEYPARKDRE MISSISSAUG

A

ON L5T1V9 CA CAD 3,082

KOBIANCANADAINC 100004975

560DENISONSTREETUNIT5 MARKHAM ON L3R2M8 CA

CAD 784,803

KONEInc 2‐6696FinancialDr. Mississauga ON L5N7J6 Canada CAD 44,071

KoprashInc 4129HarvesterRd Burlington ON L7L5M3 Canada

CAD

KPICONCEPTSINC. 100006535 1415WESTMTPLEASANTST WESTBURLINGTON IA 52655 US CAD 1,584

KPMGinTrustforMARRC 1LombardPlaceSTE2000 Winnipeg MB R3B0X3 Canada

CAD

KRACOENTERPRISESLLC 100005633 505EASTEUCLIDAVE COMPTON CA 90224 US CAD 14,076

KRAFTCANADAINC. 100000494 95MOATFIELD

DRIVE TORONTO ON M3B3L6 CA CAD 55,163

KRAVEPUREFOODS 100026538 117WNAPAST SONOM

A

CA 95476 US CAD 78,883

KROEGERINC. 100006653

485FINCHDENESQUARE,UNIT5 SCARBOROUGH ON M1X1B7 CA

CAD 146,742

KROEGERINC. 100000957 485FINCHDENESQUARE,UNIT5 SCARBOROUGH ON M1X1B7 CA CAD 63,506

24of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

KROLLCOMPUTERSYSTEMSINC. 100000223

220DUNCANMILLROADSTE201 TORONTO ON M3B3J5 CA

CAD 221,905

KROLLCOMPUTERSYSTEMSINC. 100000223 DUNCANMILLROADSTE201 TORONTO ON M3B3J5 CA CAD 298,102

KRUGERPRODUCTSLP 100000783 200‐1900MINNESOTACRT MISSISSAUG

A

ON L5N5R5 CA CAD 109,270

KucukcalikTekstilSan.VeTic.A.S ORGANIZESANAYIBOLGESI11 BURSA 16400 TR USD 20,287

KUSHIESBABY 100004984 555BARTONST STONEYCREEK ON L8E5S1 CA CAD 10,206

KwangLimTradingCoLtd 506‐7AMSA‐DONGGANGDONG‐KU SEOUL 134‐050 KR USD 3,223

KYSORPANELSYSTEMS 100000316 POBOX951613 DALLAS TX 75395‐1613 US CAD 9,442

LPowellAcquisition 8631HaydenPlace CulverCity CA 90232 USA USD 73,760

LACIEMCCORMICKCANADA 100000471 600CLARKEROAD LONDON ON N5V3K5 CA CAD 42,803

LABPARTNERS 100024883 545

SUTTERSTSUITE302 SANFRANCISCO CA 94102 US CAD 2,765

LAITERIEDECOATICOOKLTÉE 100027316 1000RUECHILD COATICOOK QC J1A2S5 CA CAD 7,636

LALAIMPORTSLP 100002765 6500MONTANAAVE. ELPASO TX 79925 US USD 6,242

LalaImportsLp 6500MONTANAAVE. ELPASO TX 79925 US USD 32,182

LalaniRxConsulting 4522BelmontAvenue Vancouver BC V6R1C4 Canada CAD 4,601

LANESALESDEVELOPMENTGROUP 100000137 80SOUTHGATEDR. GUELPH ON N1G4P5 CA CAD 5,197

LANGMODELS 100029916 30WESTERNBATTERYRD#324 TORONTO ON M6K3N9 CA CAD 1,627

LaraHealth&WellnessInc. 1729Creek

Way Burlington ON L7L6R3 Canada CAD 1,783

LASSONDESPECIALTIESINC 100026441 200STJOSEPHST SAINT‐DAMASE QC J0H1J0 CA CAD 14,716

LAVOINC 100005766 11900BOULSTJEANBAPTISTE MONTREAL QC H1C2J3 CA CAD 29,043

LEAPFROGCANADAINC 100000452

6401HOLLISSTREET EMERYVILLE CA 94608‐1070 US

CAD 591,694

LeapfrogProductDevelopmentLlc 3E159NORTHRACINE CHICAGO IL 60607 US USD 135,685

LEDAHEALTHINNOVATIONSINC 100007812 158‐1136CENTRESTREET THORNHILL ON L4J3M8 CA CAD 14,374

LEDCORCONSTRUCTIONLIMITED 100003356 1055WHASTINGSSTNMBR500 VANCOUVER BC V6E2E9 CA CAD 26,641

Lee'sPotteryInc 4750

ZinfandelCourt Ontario CA 91761 USA USD 6,309

LEGGETT/PLATTSTOREFIXTURESGRP 100007190 1LEGGETTROAD CARTHAGE MO 64836 US CAD 20,251

LEGOCANADAINC. 100000605

45MURALST RICHMONDHILL ON L4B1J4 CA

CAD 533,888

LENBROOKCANADA 100024674

633GRANITECOURT PICKERING ON L1W3K1 CA

CAD 298,649

LENBROOKCORPORATION 100007405 633GRANITECOURT PICKERING ON L1W3K1 CA CAD 21,901

LESDEVELOPPEMENTSANGELCAREINC 100027081 9975AV.DECATANIA,LOCALB BROSSARD QC J4Z3V6 CA CAD 33,771

LESENTREPRISESMAGICSLIDERSINC. 100007693 1160ROUTE133CP837IBERVILL SAINT‐JEAN‐SUR‐

RICHELIEU QC J2X4J5 CA CAD 4,620

LESINDUSTRIESBERNARD&FILSLTEE 100007866 104INDUSTRIELLEDUBOISE SAINT‐VICTOR QC G0M2B0 CA CAD 14,483

LESMONITEURSANGELCAREINC. 100027300 9975AV.DECATANIA,LOCALB BROSSARD QC J4Z3V6 CA CAD 12,275

LESVENTESMURRAYINC 100027255 6700THIMENS ST.LAURENT QC H4S1S5 CA CAD 13,774

LesageInc. 817Salaberry Laval QC H7S1H5 Canada

CAD

Levatoy,Llc 465WMAINSTREET WYCKOFF NJ 07481 US USD 34,438

LEVISTRAUSSCOCANADAINC 100000855 172516THAVENUE RICHMONDHILL ON L4B4C6 CA CAD 57,876

LEXICOMP 100025956 62456

COLLECTIONSCENTERDRIVE CHICAGO IL 60693 US CAD 1,833

LEXMARKCANADAINCB9308 100021264

POBOX9100 TORONTO ON M4Y3A5 CA

CAD 301,320

LGELECTRONICSCANADAINC. 100007556 20NORELCODR NORTHYORK ON M9L2X6 CA CAD 16,364

LIBBEYGLASS 100002730 300MADISIONAVE TOLEDO OH 43699 US CAD 96,502

LIBERTYHARDWARE 100021823 140BUSINESSPARKDRIVE WINSTONSALEM NC 27107 US CAD 88,328

25of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

LifeGroupStationeryCo.,Ltd 12FNO1LANE165YUNGHENGRD NEWTAIPEI 234 TW USD 103,467

LIFETIMEBRANDSCANADALTBC 100001724

5151THIMENS MONTREAL QC H4R2C8 CA

CAD 138,884

LIFEWORKSTECHNOLOGYGROUP 100006754 1412BROADWAY3RDFLOOR NEWYORK NY 10018 US CAD 22,615

LINKAGEGROUPINC. 100027665 151ESNAPK,STE#4 MARKHAM ON L3R3B1 CA CAD 31,124

LINKEDINIRELAND 100030175 POBOX4090STNA TORONTO ON M5W0E9 CA CAD 108,376

LinonHomeDecorProductsInc 22JERICHOTURNPIKESUITE200 MINEOLA NJ 11501 US USD 109,369



LoftexChinaLtd. NO.89WUTONG6ROADBINBEI BINZHOU 256651 CN USD 376,104

LongshoreLimited RM307HENGNGAIJEWELRYCNTR4 HUNGHOM HK USD 36,231

LottaLuvBeautyLlc 400W.CHICKASAWAVE. MCALESTER OK 74501 US USD 5,614

LouPharmaCorp. 14DiscoveryRidgeHeightsSW Calgary AB T3H5T1 Canada CAD 5,830

LOVECHILD(BRANDS)INC 100026314 7‐1040MILLARCREEKRD WHISTLER BC V0N1B1 CA CAD 36,044

LOVEGROWNFOODSLLC 100007233 6860NORTHBROADWAYUNITD DENVER CO 80221 US CAD 6,143

LOZIERCORPORATION 100006466

6336

PERSHINGDRIVE OMAH

A

NE 68110 US

CAD 498,558

LTBEAUTYSUPPLIES 100008046 2009LAWRENCEAVE.W.UNIT13 TORONTO ON M9N3V2 CA CAD 10,077

LuayKhaledDrugStoreLimited 15EdenvalleyPlace Hamilton ON L9B1B1 Canada CAD 1,555

LuckyStarEnterprisesAndCo.,Ltd 10F.,97,LuckyStarBuilding NanKingRoad Taipei Taiwan USD 268,185

LuckytownHomeProductsInc 14F‐1LN130,SEC3,MINSHENGERD TAIPEI 105 TW USD 127,143

LVIServices,Inc. 150West30thStreet8th

Floo

r

NewYork NY 10001 USA

CAD

M&GPARTNERSLLPDBA 100001689 306NMILWAUKEEST MILWAUKEE WI 53202 US CAD 71,850

M.MoslimPharmacyLtd. 2507ArmourCrescent Burlington ON L7M4S7 Canada CAD 8,170

M.C.CommercialInc P.O.Box5345 BURLINGTON Ontario L7R5B6 Canada USD 347,022

M.C.P.MCCAUGHEYCONSUMERPRODUCTS 100003535 3365HARVESTERRD2FL BURLINGTON ON L7N3N2 CA CAD 33,449

MacAtHome 2083PUDDINGSTONEDR LAVERNE CA 91750 US USD 41,835

MaddenInternational,Ltd. 2ONYIUSTUNITS3,5,6 SHEKMUN,SHATIN HK USD 775,824

MadeForRetailInc 3900

STINSONBLVD MINNEAPOLIS MN 55421 US USD 500,677

MagicMaintenanceInc 25EdilcanDrive#3 Concord ON L4K3S4 Canada

CAD

MagusIndustryCoLtd 6F,300JUIKUANGRD TAIPEI 114 TW USD 6,604

MAIDENFORMBRANDSINC 100001191 485‐FUSHIGHWAY1SOUTH ISELIN NJ 8830 US CAD 66,767

MAINLINEFASHIONSIN

C

100021545 42DUFFLAWROAD TORONTO ON M6A2W1 CA CAD 130,745

MakalotIndustrialCoLtd 6FL106‐2SEC.2CHUNGSHANN.RD., TAIPEI 100 TW USD 1,724,368

MalakPharmacyLtd. 460MountainRoad,Unit11 Moncton NB E1C0K8 Canada CAD 18,977

MAMCANADALLC 100000328 106CORPORATEPARKDRIVESTE WHITEPLAINS NY 10604 US CAD 3,543

ManitobaFinance‐TaxationDivision 101‐401YorkAvenue Winnipeg MB R3C0P8 Canada

CAD

1,003,130

MANPOWER 100023946 POBOX4277STNA TORONTO ON M5W5W1 CA CAD 17,204

ManufacturersLifeInsuranceCompany ManulifeFinancial Kitchener ON N2G

4Y5 Canada

CAD

MAPLELEAFCONSUMERFOODSINC. 100000857 6895FINANCIALDR MISSISSAUG

A

ON L5N0A8 CA CAD 16,384

MAPLESINDUSTRIESINC. 100002006

2210MOODYRIDGEROAD SCOTTSBORO AL 35768 US

CAD 238,185

MARCANTHONYCOSMINC 100020371 190PIPPINROAD CONCORD ON L4K4X9 CA CAD 35,174

MariposaPharmacyInc. 1934CarriageCourt,RR2 Orillia ON L3V6H2 Canada CAD 1,686

MARK‐ITGRAPHICS 100002823 500SIMMONDRIVE OSCEOLA WI 54020 US CAD 20,910

MarqueImpex‐moradabad OPPLALMASJID MORADABAD 244001 IN USD 37,134

26of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

MARSCANADAINC. 100001798 37HOLLANDDRIVE BOLTON ON L7E5S4 CA CAD 62,992

MARTELLIFOODSINC 100007440 2447ANSONDRIVE MISSISSAUG

A

ON L5S1G1 CA CAD 4,320

MARUDASPRINTSERVICES 100021351 20YORKTONCOURT STPAUL MN 55117 US CAD 12,655

MasoudMajlesiPharmacyCorp. 702‐10046117StreetNW Edmonton AB T5K1X2 Canada CAD 3,713

MasriPharmacyLtd. 107‐1010BristolRoad Victoria BC V8X4R8 Canada CAD 7,031

MasterGroupGlobalCoLtd 573NATHANRD MONGKOK HK USD 33,780

MASTERLOCKCANADAINC 100007261 POBOX4918STATIONA TORONTO ON M5W0C9 CA CAD 45,177

MastercraftInternationalLimited 37MATAUWAIRDUNIT5035THFLR HUNGHOM HK USD 122,052



MATT&STEVE'STASTYBEVCO 100025442 3490LAIRDRDUNIT4 MISSISSAUG

A

ON L5L5Y4 CA CAD 11,684

MattelBrandsADivisionOfMattel 6155FREEMONTBOULEVARD MISSISSAUG

A

Ontario L5R3W2 CA USD 3,396,710

MATTELCANADAINC 100003112

6155FREEMONTBOULEVARD MISSISSAUG

A

ON L5R3W2 CA

CAD 1,322,655

MATWORKSCOMPANYLLC 100000128 POBOX12972 PHILADELPHIA PA 19176 US CAD 15,185

MAUDBORUPINC 100024787

2500HIGHWAY88STE210 MINNEAPOLIS MN 55418 US

CAD 181,384

MAVEACANADAINC 100008306 5770HURONTARIOSTSTE602 MISSISSAUG

A

ON L5R3G5 CA CAD 3,462

MaxFortuneIndustrialLtd 7TINWANPRAYARD ABERDEEN HK USD 49,876

MayCheongToyProductsFtyLtd 66MODYROAD7/FEASTWING TSIMSHATSUIEAS

T

HK USD 18,793

MAYBORNUSAINC 100005394 1EDGEWATERDRSTE109 NORWOOD MA 2062 US CAD 23,871

MaytexMillsInc‐qingdao 261FIFTHAVE17THFLOOR NEWYORK NY 10016 US USD 76,937

MCCOY&ASSOCIATESINC 100025843 17MELBOURNEAVESE MINNEAPOLIS MN 55414 US CAD 16,000

MCGREGORINDUSTRIESINC. 100005152 72THEEASTMALL ETOBICOKE ON M8Z5W2 CA CAD 13,857

MCKESSONCANADA 100026688 8555TORBRAMRD BRAMPTON ON L6T5R1 CA CAD 114,405

MCKESSONCANADACORPORATION 100007525

4705DOBRINST SAINT‐LAUREN

T

QC H4R2P7 CA

CAD 4,091,912

MCKESSONCANADACORPORATION 100007524

4705DOBRINST SAINT‐LAUREN

T

QC H4R2P7 CA

CAD 3,428,960

MCKESSONCANADACORPORATION 100007526

4705DOBRINST SAINT‐LAUREN

T

QC H4R2P7 CA

CAD 452,168

MCKESSONCANADA‐CALGARY 100026872 78THAVESE,4440 CALGARY AB T2C2Z5 CA CAD 74,840

MCNABBROICKEVENTS 100021319 444YONGESTPOBOX54STE101 TORONTO ON M5B2H4 CA CAD 100,000

McsFarEastInc 2280NEWLINSMILLROAD EASTON PA 18045 US USD 78,827

MEINCCONFERENCE 100030106 2053MAINMALLROOM239 VANCOUVER BC V6T1Z2 CA CAD 2,500

MEADJOHNSONNUTRITIONCANADACO 100000268 POBOX57790 TORONTO ON M5W5M5 CA CAD 96,125

MEDELACANADAINC 100000293 4160SLADEVIEWCRESCENT8 MISSISSAUG

A

ON L5L0A1 CA CAD 68,077

MEGABRANDS 100000958

4505HICKMORE MONTREAL QC H4T1K4 CA

CAD 234,410

MEGABRANDSINC 100005970 4505HICKMORE MONTREAL QC H4T1K4 CA USD 133,383

MegaBrandsInc 4505HICKMORE SAINTLAUREN

T

QC H4T1K4 CA USD 34,629

MEILLEURESMARQUESLTEE 100005194 9050IMPASSEDEL'INVENTION ANJOU QC H1J3A7 CA CAD 19,588

MELISSA&DOUGLLC 100001955 POBOX590 WESTPORT CT 6881 US CAD 5,279

MELITTACANADAINC. 100007103 6201HIGHWAY7UNIT10 VAUGHAN ON L4H0K7 CA CAD 15,017

MELSROSEPAVINGCOLTD 100029593

3540HAWKESTONERD MISSISSAUG

A

ON L5C2V2 CA

CAD 153,149

MENTHOLATUMCOMPANYOFCANADALTD 100005153 45HANNOVERDRIVE,UNIT#2 SAINTCATHARINES ON L2W1A3 CA CAD 4,807

MENUFOODSLTD 100000246 8FALCONERDR STREETSVILLE ON L5N1B1 CA CAD 15,013

MERCHANDISINGTECHNOLGIESINC 100007449 1050NW229THAVE HILLSOBORO OR 97124 US CAD 27,975

MerchandisingTechnologiesCanadaInc

2900‐595BurrardSt Vancouver BC V7X1J5 Canada

CAD 3,035

27of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

MercuriesAisaLtd. 7F‐2No.32Sec.1ChenggongRoad NangangDistrict Taipei Taiwan USD 14,008

MERRICKENGINEERING 100007141 POBOX849939 LOSANGELES CA 90084 US CAD 57,386

MERRITHEWINTLINC. 100027983 2200YONGEST,STE500 TORONTO ON M4S2C6 CA CAD 58,495

MerryLinkDevelopment(macaoComme 175RUADEXANGAIEDIF17ANDARF‐K MACAU MO USD 398,377

MESSAGERIES 100007954 2315DELAPROVINCE LONGUEUI

L

QC J4G1G4 CA CAD 75,181

MESSAGERIESDYNAMIQUES 100007856 900BOULEVARDST‐MARTINOUEST LAVAL QC H7S2K9 CA CAD 17,327

METHODPRODUCTSINCORPORATED 100001193 POBOX78764 MILWAUKEE WI 53278 US CAD 104,646

MetroCompactorServiceInc. 40BethridgeRd. Rexdale ON M9W1N1 Canada CAD 52,256

METROFOODBANKSOCIETY‐NOVASCOTIA 100030103 213BEDFORDHWY HALIFAX NS B3M2J9 CA CAD 2,000

METROLABEL 100022275 999PROGRESSAVE TORONTO ON M1B6J1 CA CAD 14,753

MetroServices 204WPowellLane Austin TX USA

CAD

MetrospecInc 2650BlvdPitfield Saint‐Laurent QC H4S1G9 Canada

CAD

MEYERHOUSEWARESCANADA

INC. 100003905

5151THIMENSBOULEVARD MONTREAL QC H4R2C8 CA

CAD 513,807

MGAENTERTAINMEN

T

100002035 7300WARDENAVESUITE213 MARKHAM ON L3R9Z6 CA CAD 53,061

MgaEntertainmentCaComp 7300WARDENAVENUE,SUITE213 MARKHAM Ontario L3R9Z6 CA USD 144,558

MgsGroupLtd. 125OIWenRoad HaiShu Ningbo China USD 2,861

MgtIndustriesInc 13889S.FIGUEROAS

T

LOSANGELES CA 90061 US USD 9,009

MiaGlobalFootwearLtd 9F‐6No.60‐8Sec2 TaichungKangRoad Taichung 40706 Taiwan USD 8,852

MICROCELCORPORATION 100028203 1274UNIT#2,RINGWELLDR NEWMARKET ON L3Y9C7 CA CAD 58,606

MICRONCONSUMERPRODUCTSGROUP 100001838 8000S.FEDERALWAY BOISE ID 83707 US CAD 67,195

MICROSOFTCORPORATION 100000386

1MICROSOFTWAY REDMOND WA 98052‐6399 US

CAD 241,602

MIDWESTFIXTUREGROUPINC 100003891 900MCKINLEYSTREET ANOK

A

MN 55303 US CAD 35,248

MIELELIMITED 100008019 161FOURVALLEYDR VAUGHAN ON L4K4V8 CA CAD 19,827

MIGHTYMACPRODUCTIONCANADAINC. 100005317 5555RUECYPIHOT SAINTLAUREN

T

QC H4S1R3 CA CAD 13,668

MILEHIGHEQUIPMENTLLC 100000320 11100E.45THAVE DENVER CO 80239 US CAD 2,249

MillworkPteLtd 10RAEBURNPARK,BLOCKA03‐08 SINGAPORE 088702 SG USD 579,771

MinerFleetManagementGrou

p

17319SanPedroSte.500 SanAntonio TX 78232 USA

CAD

MINNESOTAAIR 100021987 6901W.OLDSHAKOPEERD BLOOMINGTON MN 55438 US CAD 98,362

MINNESOTAREVENUE 100024820 POBOX64054 STPAUL MN 55164‐0015 US CAD 16,964

MINUTEMAIDCOMPANYOFCAINC 100022933 42OVERLEABLVD TORONTO ON M4H1B8 CA CAD 36,751

MIXOLOGYCANADAINC. 100007270 45ARMTHORPERD BRAMPTON ON L6T5M4 CA CAD 2,204

MMPharmaServicesInc. 760GordonStreet,Suite203 ThunderBay ON P7E6S1 Canada CAD 1,728

MobileIndustriesInc. 3610MavisRoad Mississauga ON L5C1W2 Canada

CAD

MODA

ATHOMEINC 100028629 951ROWNTREEDAIRYRD WOODBRIDGE ON L4L8Z5 CA CAD 9,289

MODERNMARKETINGCONCEPTSINC 100006005

1220EOAKSTREET LOUISVILLE KY 40204 US

CAD 167,500

MOENINC 100002429 2816BRISTOLCIRCLE OAKVILLE ON L6H5S7 CA CAD 1,411

MOHAWKHOME 100025845 3032SUGARVALLEYRD SUGARVALLEY GA 30746 US USD 51,248

MOHAWKHOME 100002170 POBOX57407,STATIONA TORONTO ON M5W5M5 CA USD 41,504

MohawkHome POBOX57407,STATIONA TORONTO Ontario M5W5M5 CA USD 71,462

MohawkHome‐alleppey 5CCNBROAD ALLEPPEY 688001 IN USD 12,507

MohawkHome‐jinhuaCity 1858JINGANG

ROAD,FUCUNTOWN JINHUACITY 321000 CN USD 41,228

28of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

MOHAWKMOVINGANDSTORAGE 100020345 8271W35WSERVICEDR MINNEAPOLIS MN 55449 US CAD 6,862

MOLISANAIMPORTS 100020668 63SIGNETDR WESTON ON M9L2W5 CA CAD 1,450

MOMBRANDSCO 100005365 80S8THSTSTE2700 MINNEAPOLIS MN 55402 US CAD 8,087

MondaniHandbagsAndAccessoriesIn 320FIFTHAVE NEWYORK NY 10001 US USD 49,593

MONSTERCABLEINTLLTD 100005015 BLOCK3BALLYMALEYBUS.PK ENNIS CL EIRE IE CAD 14,086

MONSTERTECHNOLOGYINT'LLIMITED 100005741 BLOCK3BALLYMALEYBUSINESSPA ENNIS CL EIRE IE CAD 57,129

MON‐TEXMILLSLTD 100020651

4105THIMENS

BLVD VILLESTLAURENT QC H4R2K7 CA

CAD 164,306

MOORECANADACORPORATION 100006307 333FOSTERCRESCENTSUITE#2 MISSISSAUG

A

ON L5R3Z9 CA CAD 40,029

MOORECANADA‐PUNCHOUT 100003526

6100VIPONDDR MISSISSAUG

A

ON L5T2X1 CA

CAD 2,497,096

MooseMountainToymakersLtd. 8WoodhollowRd#302 Parsippany NJ 7054 USA USD 8,190

MORRISNATIONALINC. 100005155 2235LAPIERRE LASALLE QC H8N1B7 CA CAD 73,963

MULTYHOMELP 100021068

100PIPPINRD CONCORD ON L4K4X9 CA

CAD 470,176

MUNCHKINBABYCANADALTD. 100000068

50PRECIDIOCOURT,UNITA BRAMPTON ON L6S6E3 CA

CAD 250,963

MUNTERSCANADAINC 100026118 7025TOMKENRD,SUITE247 MISSISSAUG

A

ON L5S1R6 CA CAD 1,221

MUSTANGDRINKWAREINC. 100005223 65BESSEMERRD. LONDON ON N6E2G1 CA CAD 31,232

MyMichelle 13071ETEMPLEAVE CITYOFINDUSTRY CA 91746 US USD 167,563

NASServices,Inc. 1040WestGeorgiastreet15thFloo

r

Vancouver BC V6E4H8 Canada CAD 102,969

NASHVILLEWIREPRODUCTS 100022754 MSC30021POBOX41500 NASHVILLE TN 37241 US CAD 1,470

NateBerkusEntertainment,Inc. 100027918 406NorthWoodStree

t

Chicago IL 60622 USA CAD 15,381

NATIONALCARTLLC 100000201 POBOX790379 STLOUIS MO 63179‐0051 US CAD 62,791

NATIONALEGGINC. 100001531 RR7 STRATHROY ON N7G3H8 CA CAD 113,749

NATIONALFOCUSDISTRIBUTION 100005270

151CHURCHSTREETSOUTH ALLISTON ON L9R1E5 CA

CAD 177,257

NATIONALIMPORTERSCANADALTD. 100000016 15PRECIDIOCTUNIT#2 BRAMPTON ON L6S6B7 CA CAD 50,387

NationalInformationSolutionsCooperativ

e

3201NygrenDrive Mandan ND 58554 USA

CAD

NATIONALPRESTOINDUSTRIESINC. 100003925 3925NORTHHASTINGSWA

Y

EAUCLAIRE WI 54703 US CAD 35,840

NATIONALPUBLICRELATIONS 100024483 1155METCALFESTSTE800 MONTREAL QC H3B0C1 CA CAD 122,767

NaturalProductsExportCorpLtd. 63RDSTREET CHENNAI 600004 IN USD 35,771

NAYAWATERSINC. 100006895 340‐2030BOULEVARDPIE‐IX MONTREAL QC H1V2C8 CA CAD 1,152

NCRCANADALTD 100004213 6865CENTURYAVENUE MISSISSAUG

A

ON L5N2E2 CA CAD 2,500

NeatfreakGroupIn

c

5320TIMBERLEABLVD MISSISSAUG

A

ON L4W2S6 CA USD 73,240

NeelandsRefrigerationLimited 4131PalladiumWay Burlington ON L7M0V9 Canada CAD 87,759

NEENAHPAPERINC 100006614 POBOX404947 ATLANTA GA 30384‐4947 US CAD 9,533

NEIGHBOURHOODPHARMASSOCOFCANAD

A

100030045 45SHEPPARDAVEESTE301 TORONTO ON M2N5W9 CA CAD 16,950

NELSON‐RUDIE&ASSOCIATESINC 100026320 910049THAVEN MINNEAPOLIS MN 55428 US CAD 17,425

NEMCORINC. 100005159 501FRANKLINBLVD CAMBRIDGE ON N1R8G9 CA CAD 29,088

NESTLECANADAINC. 100008527

9050AIRPORTROAD BRAMPTON ON L6S6G9 CA

CAD 939,938

NESTLEPURINAPETCARECANADA 100000525 2500ROYALWINDSORDRIVE MISSISSAUG

A

ON L5J1K8 CA CAD 38,211

NESTLEWATERSCANADA 100023310 1322CRESTSIDEDRSTE100 COPPELL TX 75019 US CAD 68,727

NewBrightIndustrialCoLtd 11SHEUNGYUETROAD KOWLOONBA

Y

HK USD 38,606

NEWCUSTOMERSERVICE 100000726

22660EXECUTIVEDRSUITE122 STERLING VA 20166 US

CAD 368,461

NEWERACAPCANADA 100006556 6205AAIRPORTRD,STE102 MISSISSAUG

A

ON L4V1E1 CA CAD 16,636

29of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

NewViewGiftsAccLtd. 9WFrontSt Media PA 19063 USA USD 17,511

NewclassicEntpCo.Ltd. 59‐67BONHAMSTRANDWE‐17 SHEUNGWAN 999077 HK USD 13,505

NEWMANSOWNIN

C

100007567 246POSTROADEAST WESTPORT CT 6880 US CAD 5,505

NewstyleProductDevelopment 929WBarkleyAve Orange CA 92868‐1208 USA USD 15,964

NFIINTERACTIVELOGISTICS 100020931 226EASTLANDISAVE VINELAND NJ 8360 US CAD 45,614

NICEPAKPRODUCTSINC 100000638

75REMITTANCEDR CHICAGO IL 60675‐3256 US

CAD 245,896

NicolletEnterprise1S.A.R.L. 1000NicolletMall Minneapolis MN 55403 US CAD 3,068,729,438

NIFTYHOMEPRODUCTSINC 100007992 920WALNUTAVE MANKATO MN 56063 US CAD 4,182

NIKONCANADAINC. 100000117

1366AEROWOODDRIVE MISSISSAUG

A

ON L4W1C1 CA

CAD 158,632

NinaFootwearCorp. 200PARKAVES NEWYORK NY 10003 US USD 188,703

NingboHometekImpAndExpCoLtd 2‐376THLN,ERHENGST NINGBO 315020 CN USD 8,563

NingboJohnshenStationaryCo.,Ltd NO.119DINGXIANGROA

D

NINGBO 315040 CN USD 4,235

NINTENDOOFCANADALIMITED 100000541

150‐2925VIRTUALWAY VANCOUVER BC V5M4X5 CA

CAD 3,665,619

NIPPONYUSENKABUSHIKIKAISH

A

100025025 1900CHARLESBRYANRD CORDOVA TN 38088 US CAD 103,014

NoblandInternationalIn

c

197‐15KARAK‐DONGSONGPA‐KU SEOUL 138‐162 KR USD 713,920

NofalDrugMartInc. 2453ClaybornePlace Oakville ON L6M4C4 Canada CAD 11,983

NONGSHIMAMERICAIN

C

100005290 6255CANTARYRDUNIT4 MISSISSAUG

A

ON L5R3Z4 CA CAD 23,961

NoorPharmacyLtd. 76RoehamptonAvenue,Suite608 St.Catharines ON L2M7W5 Canada CAD 13,554

NORCOMINC. 100006407 200WILSONRD GRIFFIN GA 30223 US CAD 1,524

NORDICWARE 100008200 POBOX1450NW8657 MINNEAPOLIS MN 55485 US CAD 70,310

NORMERICAINC. 100005248 1599HURONTARIOST.SUITE300 PORTCREDIT ON L5G4S1 CA CAD 5,064

NORTHAMERICANVANLINESCANAD

A

100027855 POBOX639STATIONMAIN EDMONTON AB T5J2L3 CA CAD 20,383

NORTHERNBOTTLINGDISTRIBUTORS 100022881 15415‐91ST GRANDEPRAIRIE AB T8X0B4 CA CAD 19,489

NORTHERNRESPONSEINTERNLLTD 100007649 50STAPLESAVENUE RICHMONDHILL ON L4B0A7 CA CAD 69,990

NorthlandAluminum 5005COUNTYRD25 SAINTLOUISPARK MN 55416 US USD 8,229

NorthwestCompany,The 49BRYANTAVE.POBOX263 ROSLYN NY 11576 US USD 5,714

NORTONROSE 100004303 1PLACEVILLEMARIESTE2500 MONTREAL QC H3B1R1 CA CAD 104,078

NOTHINGBUTNATUREINC. 100005769 1440‐2KINGSTREET

WEST ST.JACOBS ON N0B2N0 CA CAD 8,880

NOVASCOTIAPOWERINC 100023748 POBOX848 HALIFAX NS B3J2V7 CA CAD 17,692

NovaScotiaPowerInc P.O.Box848 Halifax NS B3J2V7 Canada

CAD 13,596

NOVARTISCONSUMERHEALTHCANINC. 100002292 7125MISSISSAUGARDSTE500 MISSISSAUG

A

ON L5N0C2 CA CAD 2,731

NOVATEXAMERICA 100002604 1070FAULTLESSDRIVE ASHLAND OH 44805 US CAD 16,131

NOVITEXENTERPRISESOLUTIONSCANADA 100003644 15ALLSTATEPARKWAYSUITE600 MARKHAM ON L3R5B4 CA CAD 24,813

NTDAPPARELINC. 100001980

700MCCAFFREYSTREET MONTREAL QC H4T1N1 CA

CAD 480,498

NumarkIndustriesCoLtd P.O.Box693 Danville Indiana 46122 USA USD 39,657

NWGINC. 100005301 176TORYORKDRIVE TORONTO ON M9L1X6 CA CAD 1,520

NycAllianceCompanyLlc 5257THAVENUESTE#701 NEWYORK NY 10018‐0473 US USD 18,538

NYGARDINTERNATIONA

L

100007748 1771INKSTERBLVD WINNIPEG MB R2X1W3 CA CAD 26,615

NYGARDOUTERWEARINT

L

100024848

1200JULESPOITRAS MONTREAL QC H4N1X7 CA

CAD 162,570

NYKOTECHNOLOGIESINC. 100005606 1990WESTWOODBLVD.PENTHOUSE LOSANGELES CA 90025 US CAD 3,622

NYMITYINC 100029669 366BAYSTSTE1200 TORONTO ON M5H4B2 CA CAD 3,049

30of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

OCEANBRANDSGP 100007043 #100‐3600LYSANDERLANE RICHMOND BC V7B1C3 CA CAD 34,727

OCEANSPRAYINTERNATIONALINC 100001284 1OCEANSPRAYDR. LAKEVILLE/MIDDLEBORO MA 2349 US CAD 22,940

OfficeStarCanada 300CONFEDERATIONPARKWAYUNIT1 CONCORD ON L4K4T8 CA USD 29,904

OHMSECURITYLTD 100028834 6535MILLCREEKDRUNIT4 MISSISSAUG

A

ON L5N2M2 CA CAD 1,272

OLDDUTCHFOODSLTD. 100000507

100BENTALLSTREET WINNIPEG MB R2X2Y5 CA

CAD 219,661

OLDETHOMPSONINC. 100007830 3250CAMINODELSOL OXNARD CA 93030 US CAD 12,251

OlympictexIndustrialCorp 80SEC1,2NDFLRANHORD TAIPEI 106 TW USD 53,492

OmSakk(india)industriesLtd. 80MILESSTONEGTROAD PANIPAT 132103 IN USD 117,257

OMEGAPRODUCTSINCO/AOMEGA 100029124 3355ENTERPRISEAVE FORTLAUDERDALE FL 33331 US CAD 2,356

ONSITELIGHTING 100000101 1111HIGHWAY25NORTH BUFFALO MN 55313 US CAD 3,172

ONEPUTTINC. 100000679 5500WROSECRANS

AVE HAWTHORNE CA 90250 US CAD 7,175

ONTARIOCHAMBEROFCOMMERCE 100022942 505‐180DUNDASSTW TORONTO ON M5G1Z8 CA CAD 6,215

ONTARIOPHARMACISTSASSOCIATION 100020189 375UNIVERSITYAVESTE800 TORONTO ON M5G2J5 CA CAD 1,725

OOCLLOGISTICSLTD 100004258 POBOX347189 PITTSBURGH PA 15251‐7189 US CAD 1,015

OrbitIrrigationProductsIn

c

845OverlandRoad NorthSaltLake UT 84054 USA USD 13,471

OTTAWAPOLICESERVICE 100026082 PO/CP9634STATIONT OTTAWA ON K1G6H5 CA CAD 1,215

OUIMET‐CORDONBLEUFOODSINC. 100005782 8383JRENEOUIMET ANJOU QC H1J2P8 CA CAD 4,055

OUTPETCARELLC 100000232 4105ROCKQUARRYROAD DALLAS TX 75222‐7215 US CAD 12,247

OUTERSTUFFCANADAULC 100022211 WELLSFARGOBANK0T5200 MONTREAL QC H3C4T9 CA CAD 75,008

OUTLOOKEYEWEARCANADALTD 100021407 290BRUNELRD MISSISSAUG

A

ON L4Z2C2 CA CAD 29,870

OVALINTERNATIONALINC 100007154 3705PLDEJAVESTE180 BROSSARD QC J4Y0E4 CA CAD 5,850

OVATIONIN‐STORE 100006386 57‐1349THPLACE MASPETH NY 11378 US CAD 62,309

OxfordCollections 1359BROADWAY16THFLOOR NEWYORK NY 10018 US USD 631,117

OxfordCollections‐ningbo 11YINZHOU NINGBO 315000 CN USD 98,738

OXIBRITEINC 100026373 8‐8620ESCARPMENTWAY MILTON ON L9T0M1 CA CAD 6,609

OYACOPRODUCTSINC. 100006748 312516THSTREETNE CALGARY AB T2E7K8 CA CAD 1,331

OZZElectricInc. 20FloralParkway Concord ON L4K4R1 Canada CAD 4,434

P&FUSAINC 100003921 3015

WINDWARDPLAZA ALPHARETTA GA 30005 US CAD 74,628

PACIFICCOASTFEATHERCO 100027542 1964FOURTHAVES SEATTLE WA 98134 US CAD 46,829

PacificGlobalEnterprisesLtd. 11DUDDELLSTRUTTONJEECNTR CENTRAL HK USD 43,414

PacificGlowLtd. Rm231423/FSunLifeTwr TsimShaTsui Kowloon N/A HongKong USD 18,414

PACIFICHOMEFASHIONS 100022601

3543NASHUADR MISSISSAUG

A

ON L4V1R1 CA

CAD 613,084

PACIFICMARKETINTERNATIONALLLC 100008276 2401ELLIOTAVE4THFLR SEATTLE WA 98121 US CAD 81,510

PacificTradeInternationalInc 5YUANFUNRD QUANZHOU 362000 CN USD 273,664

PACONCORPORATION 100002271 DEPT.59755 MILWAUKEE WI 53259‐0755 US CAD 19,703

PACTIVCAINC 100021485 2010ELLESMERERD SCARBOROUGH ON M1H3B1 CA CAD 5,929

PALADINSECURITYGROUPLTD 100026857 425UNIVERSITYAVE TORONTO MB M5G1T6 CA CAD 59,223

PaliwalGdrHomestylesPvtLtd SECTOR40‐SHIMLAMOLANAROAD PANIPAT 132103 IN USD 8,795

PANOSTONCOMPANY 100023480 6944LOUISVILLERD BOWLINGGREEN KY 42101 US CAD 56,405

PANACEA

CANADAINC 100029919 171MATCHEDASHSTN ORILLIA ON L3V4V3 CA CAD 6,383

PANASONICCANADAINC. 100000530 5770AMBLERDRIVE MISSISSAUG

A

ON L4W2T3 CA CAD 3,255

31of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

Pan‐pacificCoLtd 197‐21KURO‐DONGKURO‐GU SEOUL 152‐848 KR USD 215,111

PAPERMAGICGROUP 100001282 2015WESTFRONTSTREET BERWICK PA 18603 US CAD 7,148

PaperMagicGroupHongKongLtd 61MODYROAD TSIMSHATSUIEAST HK USD 111,987

PAPERCHEFINC 100006801 125CONSUMERSDR WHITBY ON L1N1C4 CA CAD 7,636

PAPYRUSRECYCLEDPAPERGREETINGCAN 100003200

1820MATHESONBLVD MISSISSAUG

A

ON L4W0B3 CA

CAD 508,481

PariCreationsPvt.Ltd‐noida C‐85SECTOR65 NOIDA 201307 IN USD 7,999

PARISBUSINESSPRODUCTS 100000681 800HIGHLANDDRIVE WESTAMPTON NJ 8060 US CAD 2,692

PARISGENEVEINC. 100005209

550DESLAURIERS MONTREAL QC H4N1V8 CA

CAD 194,095

PARISPRESENTSINCORPORATED 100002323 2911MOMENTUMPLACE CHICAGO IL 60689‐5329 US CAD 34,200

PARISSALABORATORIESINC. 100004989 2400DOLLARTONHIGHWAY NORTHVANCOUVER BC V7H0B3 CA CAD 7,128

PARMALATCANADAINC. 100000764

5915AIRPORTROAD MISSISSAUG

A

ON L4V1T1 CA

CAD 560,343

PARSONSELECTRICOFCANADAULC 100021885 NW9562POBOX1450 MINNEAPOLIS MN 55485‐9562 US CAD 28,235

PastourelleLlc 240W37THST NEWYORK NY 10018 US USD 14,533

PATCHCANADA 100026409 1400E.INMANPKY BELOIT WI 53511 US CAD 16,977

PatientCarePharmacyInc. 2314FrezenbergAvenueN

W

Edmonton AB T5E5R9 Canada CAD 4,661

PATTONPICTURECO. 100002579 207LYNNDALECOURT MECHANICSBURG PA 17050 US CAD 4,138

PattonPictureCompany 207LynndaleCourt Mechanicsburg PA 17050 USA USD 1,056

PaysagisteRiveSudltée 1200Labadie Longueuil QC J4N1C7 Canada

CAD

PBMCANADAHOLDINGSLLC 100000287 204NORTHMAINSTREET GORDONSVILLE VA 22942 US CAD 13,856

PEARHEALTHCARESOLUTIONSINC 100029167 1625FLINTROAD TORONTO ON M3J2J6 CA CAD 23,976

PEKINGHANDICRAFTINC 100026755 1388SANMATEOAVE SOUTHSANFRANCISCO CA 94080 US USD 13,373

PekingHandicraftInc 1388SANMATEOAVENUE SOUTHSANFRANCISCO CA 94080‐6501 US USD 281,321

PELICAN

INTERNATIONALINC. 100005425 1000PLACEPAULKANE LAVAL QC H7C2T2 CA CAD 24,032

PENTELSTATIONERYOFCANADALTD. 100002693 5900NO.2RDSTE140 RICHMOND BC V7C4R9 CA CAD 4,644

PEPSICOBEVCA 100000999

5205SATELLITEDRIVE MISSISSAUG

A

ON L4W5J7 CA

CAD 424,368

PEPSICOBEVERAGESCANADA 100023803 5205SATELLITEDR MISSISSAUG

A

ON L4W5J7 CA CAD 45,786

PepsiCoBeveragesCanada 5205SatelliteDrive Mississauga,Ontario ON L4W5J7 Canada CAD 1,845

PEPSICOFDS 100023284

5550EXPLORERDR8THFL MISSISSAUG

A

ON L4W0C3 CA

CAD 143,347

PEPSICOFDSCA 100001074

5550EXPLORERDRIVE MISSISSAUG

A

ON L4W0C3 CA

CAD 407,785

PERFORMANCEDESIGNEDPROD.(PDP) 100007798 2300W.EMPIREAVESTE600 BURBANK CA 91504 US CAD 60,406

PERISCOPE 100021467 18CAMDENSTREET TORONTO ON M5V1V1 CA CAD 57,159

PERISCOPE 100020207 921WASHINGTONAVE MINNEAPOLIS MN 55415 US CAD 2,181

PETFACTORYINC. 100000234 845EASTHIGHSTREET MUNDELEIN IL 60060 US CAD 9,560

PETMATE 100002204 P.O.BOX849863 DALLAS TX 75284 US CAD 35,001

PEXCOLLC 100006460 1600BIRCHWOODAVE DESPLAINES IL 60018 US CAD 1,358

PFLOWINDUSTRIESINC 100000350 6720N.TEUTONIAAVENUE MILWAUKEE WI 53209 US CAD 54,998

PHARMACISTSASSOCIATIONOFN

L

100030174 85THORBURNRDSTE203 STJOHNS NL A1B3M2 CA CAD 3,000

PHASE4FILMSINC. 100005318

20EGLINTONAVEWSTE603 TORONTO ON M4R1K8 CA

CAD 147,232

PHILCOSENTERPRISERLIMITED 100005433 120BRUNELROAD MISSISSAUG

A

ON L4Z1T5 CA CAD 39,662

PHILIPSCONSUMERLIFESTYLE 100000879

281HILLMOUNTROAD MARKHAM ON L6C2S3 CA

CAD 192,017

PHOENIXBRANDSCANADALLC 100003202 2601FORTUNECIRCLEEASTSUITE INDIANAPOLIS IN 46241 US CAD 4,055

32of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

PIERREBELVEDEREINC. 100000966 2555DOLLARDADMINISTRATIONSU LASALLE QC H8N3A9 CA CAD 4,991

PinJangEnterprise 3F291CHUNGHSIAOE.ROADSEC5 TAIPEI 110 TW USD 111,054

PjChonburiParawood 928/1Mu1T.Klong‐kew Banbung Chonburi N/A Thailand USD 3,944

P'kolinoLlc SONGLANGST.SHANGQIAODONGCHENGNO.

1

DONGGUAN 523111 CN USD 63,454

PlanGroupInc. 27VanleyCrescent Toronto ON M3J2B7 Canada CAD 46,867

PLANOMOLDINGCOMPANY 100005499 431E.SOUTHST PLANO IL 60545 US CAD 2,462

PLASMARTINC. 100000968 408441MACLARENST OTTAWA ON K2P2H3 CA CAD 2,198

PLASTICDEVELOPMENTGROUPLLC 100029690 4400ROLLINGPINEDR WESTBLOOMFIELD MI 48323 US CAD 15,509

Plusmark POBOX92330‐N CLEVELAND OH 44193 US USD 1,010

PMPLASTICSCOMPANY 100006413

627CAPITOLDRIVE PEWAUKEE WI 53072 US

CAD 332,916

PM&JLLC 100001338 10911WESTHWY55205 PLYMOUTH MN 55441 US CAD 37,740

PMDLOGISOFT/PMDSOLUTIONSPLUS 100007726 1060MICHELEBOHEC

BUREAU108 BLAINVILLE QC J7C5E2 CA CAD 3,132

POLARPLASTICLTD 100006345 4210THIMENS SAINTLAUREN

T

QC H4R2B9 CA CAD 15,012

POLYGROUP 100007070 AVENIDAXIANXINGHAI,CENTROGOLDE MACAU MO CAD 1,445

POOFSLINKYINC 100000712

POBOX87097 CANTON MI 48187 US

CAD 149,337

POPCHIPSINC 100005480 5510LINCOLNBLVD.SUITE#425 PLAYAVISTA CA 90094 US CAD 11,082

POWERBEVINC. 100005897 201WILKINSONRDUNITA BRAMPTON ON L6T4M2 CA CAD 11,898

PRMaintenanceManagementInc. 1180RueLevis Terrebonne QC J6W5S6 Canada

CAD

PREMIERBRANDSCANADALTD 100025488 680GRANITECOURT PICKERING ON L1W4A3 CA CAD 51,943

PRESIDIOBRANDSINC 100025783 500TAMALPLAZASTE505 CORTEMADERA CA 94925 US CAD 10,014



PRESTOPRODUCTSCOMPANY 100000197 POBOX842320 DALLAS TX 75284‐2320 US CAD 7,810

PRGXCanadaCorp 60CourtneyparkDriveW,Unit4 Mississauga ON L5W0B3 Canada

CAD

PRIDESIGNS 100020016 255PINEBRUSHRD. CAMBRIDGE ON N1T1B9 CA CAD 22,985

PRIMEMATERIALHANDLINGEQUIPLTD 100024775 97SIMMONDSDRIVE DARTMOUTH NS B3B1N7 CA CAD 2,770

PrimeMaterialHandlingEquipmentLimited 97SimmondsDrive Dartmouth NS B3B1N7 Canada CAD 2,417

PrimeTimeToysLtd. 200WanaqueAvenue PomptonLakes NJ 7442 USA USD 45,909

PRIMOFOODS 100007790 POBOX280 RUTHVEN ON N0P2G0 CA CAD 2,338

PRISMDISTRIBUTIONSINC 100006387 100301619STREETNE CALGARY AB T2E6Y9 CA CAD 16,984

PRISMAINTERNATIONALIN

C

100028059 1128HARMONPLACESUITE310 MINNEAPOLIS MN 55403 US CAD 13,558

PROPERFORMANCESPORTSLLC 100000774 2081FARADAYAVE CARLSBAD CA 92008 US CAD 4,167

PROBARLLC 100026376 B1000‐4752WCALIFORNIAAVE SALTLAKECITY UT 84104 US CAD 7,427

PROCESSDISPLAYSCO. 100006479

710831STAVEN. MINNEAPOLIS MN 55427 US

CAD 1,157,322

PROCTER&GAMBLE 100000069

4711YONGESTREET TORONTO ON M2N6K8 CA

CAD 689,967

ProductCareAssociation 105West3rdAvenue Vancouver BC V5Y1E6 Canada

CAD

PROLOGUEINC 100022253 1650LIONEL‐BERTRAND BOISBRIAND QC J7H1N7 CA CAD 19,570

ProvinceofBritishColumbia 4464 MarkhamStreet Victoria BC V8Z

7X8 Canada

CAD

2,674,432

ProvinceofOntario‐MinistryofFinance 1DundasStreetWest Toronto ON M7A1Y7 Canada

CAD

PtEstikaTropikaLestari KM10JALANRAYAMARIBAY

A

TEGAL 52181 ID USD 16,146

PTPharmaInc. 10423127Street Surrey BC V3V5K3 Canada CAD 7,973

Pt.FurnilacPrimaguna‐tangerang KAV.17JL.KASIR2DESAPASIRJAYA TANGERANG 15135 ID USD 12,310

Pt.GrafitecindoCiptaprima KAV92‐93KAWASANINDYJABABEKAIB CIKARANGBEKASI 17530 ID USD 87,893

33of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

Pt.IntertrendUtama 28JLINDUSTRIBUDURAN SIDOARJO 61252 ID USD 15,563

PTRBALERANDCOMPACTORCOMPANY 100024188 2207EONTARIOST PHILADELPHIA PA 19134 US CAD 9,670

PUBLICPOLICYFORUM 100027812 1405130ALBERTST OTTAWA ON K1P5G4 CA CAD 6,215

PUNATICHEMICALCORP 100000199 1160NORTHOPDYKEROAD AUBURNHILLS MI 48326 US CAD 2,419

PURBRANDSINC 100005898 201WILKINSONRD BRAMPTON ON L6T4M2 CA CAD 3,832

PURETREATSINC 100006893 373JOSEPH‐CARRIER VAUDREUIL‐DORION QC J7V5V5 CA CAD 7,920

PVHCANADAINC 100028193 555RICHMONDSTW TORONTO ON M5V3B1 CA CAD 75,791

PyramidConstructionLtd. 178Major's

Path St.John's NL A1A5A1 Canada

CAD

QingdaoC‐starImpAndExpCoLtd RM613NO.20HKMIDDLEROAD QINGDAO 266071 CN USD 44,509

QUALITYHOMEPRODUCTS 100021553 8701JANEST,UNITC VAUGHAN ON L4K2M6 CA CAD 3,105

QUALITYNATURALFOODSCANADAINC 100026815 420NUGGETAVE SCARBOROUGH ON M1S4A4 CA CAD 1,471

QUECOELECTRICLIMITED 555ST‐REMI MONTREAL QC H4C3G6 Canada CAD 51,500

QUEENSBUSINESSFORUMON 100022433 443JOHNSONS

T

KINGSTON ON K7L1Z3 CA CAD 2,500

QuinterraPropertyMaintenanceInc. 6535MillcreekDrive,Unit53 Mississauga ON L5N2M2 Canada

CAD

R&RCOMMISSIONING 100027188 3048THAVE SPRINGLAKE NJ 7762 US CAD 26,363

RMS 100024117

1293516THAVENO PLYMOUTH MN 55441 US

CAD 252,330

R.M.PALMERCOMPANY 100024769 77SSECONDAVE WESTREADING PA 19611 US CAD 33,438

RaceMechanicalSystemsInc. 5221MainSt.p.o.box157 Orono ON L0B1M0 Canada CAD 18,290

RACKSPACETHEOPENCLOUDCOMPANY 100025378 POBOX730759 DALLAS TX 75373

‐0759 US CAD 2,790

RadiantExports A‐70SECTOR64 NOIDA 201301 IN USD 32,204

RadioFlyer POBOX99298 CHICAGO IL 60693 US USD 8,190

Rafik&ShaimaaPharmaceuticalInc. 2168490AAve. Langley BC V1M4C8 Canada CAD 5,363

RAINCOASTBOOKDISTRIBUTIONLTD 100007445 2440VIKINGWAY RICHMOND BC V6V1N2 CA CAD 48,200

RalseyGroupLtd POBOX37998 CHARLOTTE NC 28237 US USD 320,637

RANGEKLEENMFG.INC. 100003552 4240EASTROAD LIMA OH 45807 US CAD 18,502

RANKAENTERPRISESINC 100005281 7261VICTORIAPARKAVENUE MARKHAM ON L3R2M7 CA CAD 2,707

RAPIDDISPLAYSINC 100003149 4300W47THSTREET CHICAGO IL 60632 US CAD 61,193

RAWLINGS

CANAD

A

100000775 131SAVANNAHOAKSDRIVE BRANTFORD ON N3V1E8 CA CAD 5,964

RAYMONDLANCTOTLTEE 100007945 5790RUEPARE MONTREAL QC H4P2M2 CA CAD 6,344

RazorUSALlc 12723E.166THSTREET CERRITOS CA 90703 ‐2213 US USD 416,576

RBC 31AdelaideStreet,POBox1167 Toronto ON M5C2K6 Canada

CAD

ReactionDistributingInc. 1260TerwillegarAve. Oshawa ON L1J7A5 Canada

CAD

RealHomeInnovationsInc 101CONVENTIONCNTRDRSTE700 LASVEGAS NV 89109 US USD 7,716

RECKITTBENCKISERPLC 100000412

399INTERPACEPARKWAY PARSIPPANY NJ 7054 US

CAD 162,648

RECOCHEMINC. 100005199

8725

HOLGATECRESCENT MILTON ON L9T1G5 CA

CAD 149,857

REDDEERBOTTLINGCOLTD 100022879 POBOX280 REDDEER AB T4N5E8 CA CAD 20,148

REDPLANETGROUP 100000607 202632NDAVE LACHINE QC H8T3H7 CA CAD 12,490

REDPATHSUGARLTD. 100001562 POBOX4526STATIONAC/OT526 TORONTO ON M5W5Z9 CA CAD 4,080

REGALCONFECTIONSINC. 100002501 1625DAGENAISBOULWEST LAVAL QC H7L5A3 CA CAD 73,921

REGUSPOINTECLAIRE 100020617 6500ROUTETRANSCANADIENNE#40 POINTECLAIRE QC H9R0A5 CA CAD 10,122

REHAENTERPRISESLTD. 100005434 6355SHAWSONDR.UNIT#4 MISSISSAUG

A

ON L5T1S7 CA CAD 13,904

34of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

REINHARTFOODSLTD. 100007318 235YORKLANDBLVD,STE1101 TORONTO ON M2J4Y8 CA CAD 3,166

RELIANCECONSTOFCANADALTD 100003612

3285BOULJBDESCHAMPS MONTREAL QC H8T3E4 CA

CAD 1,044,153

RelianceEnterpriseCorp 9FNO369FUHSINGNORTHROAD TAIPEI 105 TW USD 25,704

RENFROCANADAINC. 100003659

POBOX25086POSTALSTNA TORONTO ON M5W2X8 CA

CAD 203,235

RENTOKIL 100027334 30ROYALCRESTCOURTUNIT11 MARKHAM ON L3R9W8 CA CAD 33,235

ResourceRecoveryFundBoard Suite305,14

CourtStree

t

Truro NS B2N3H7 Canada

CAD

RETAILCOUNCILOFCANADA 100020041 1881YONGESTREETSUITE800 TORONTO ON M4S3C4 CA CAD 1,926

RetailDataInc 2235StaplesMillRoad,Suite300 Richmond VA 23230 USA

CAD

RETALIXUSAINC 100020110 POBOX202325 DALLAS TX 75320‐2325 US CAD 8,295

RevenuQuebec 800YouvilleSquare16THFL Quebec QC G1R5S3 Canada

CAD

6,529,066

RICHELIEUHOSIERYINT'LINC 100007097 2121CRESCENTSTSTE100 MONTREAL QC H3G2C1 CA CAD 30,894

RioBrands,Llc 10981DecaturRoad Philadelphia PA 19154 USA USD 30,974

Rivstar

ApparelInc 231WEST39THSTSTE500 NEWYORK NY 10018 US USD 92,727

ROADSTARCARRIERINC. 100026671 8201LAWSONRD MILTON ON L9T5E5 CA CAD 51,385

RobertsonBrightInc. 2875ArgetniaRoad,Un1 Mississauga ON L5N8G6 Canada

CAD

ROBINSONHOMEPRODUCTS 100003553 170LAWRENCEBELLDR.STE110 WILLIAMSVILLE NY 14221 US CAD 15,697

Roche'sAuctioneeringServicesLtd 209‐38PearsonStreet ST.John's NL A1A3R1 Canada CAD 1,441

ROCKLINEINDUSTRIESINC. 100000384 1113MARYLANDAVENUE SHEBOYGAN WI 53081 US CAD 3,657

RojanPharmacareInc. 62BarleyfieldRoad Brampton ON L6R

2E1 Canada CAD 5,905

ROLFC.HAGENINC 100000362 20500TRANSCANADAHWY BAIE‐D'URFE QC H9X0A2 CA CAD 7,986

ROLLOVERPREMIUMPETFOODLTD 100006998 1211THAVESEBOX5007 HIGHRIVER AB T1V1M3 CA CAD 10,377

RootsCanadaLTD. 100024273

1400Castlefiedave Toronto ON M6B4C4 Canada

CAD 433,248

ROUNDUPBASCARTSERVICESLTD 100027407 608WILLACYDRSE CALGARY AB T2J2C9 CA CAD 2,126

ROYALAPPLIANCEMFGCO 100003555 7005COCHRANROAD GLENWILLOW OH 44139 US CAD 41,084

RoyalApplianceMgfCo‐suzhou 7005

COCHRANRD GLENWILLOW OH 44139 US USD 46,004

RoyalBankofCanada 31AdelaideStreetPOBox1167 Toronto ON M5C2K6 Canada

CAD

RPTOYSLTD. 100008065 5716COOPERSAVE.UNIT1‐5 MISSISSAUG

A

ON L4Z2E8 CA CAD 111,592

RPICONSULTINGGROUPINC 100027141 18WYNFORDDRIVESTE504 NORTHYORK ON M3C3S2 CA CAD 105,626

RRDONNELLEY 100022304

111SOUTHWACKERDRIVE CHICAGO IL 60606 US

CAD 1,799,387

RscInternational,Llc 845E.HIGHSTREET MUNDELEIN IL 60060 US USD 26,593

RUBBERMAIDCANADA 100000397 586ARGUSROAD OAKVILLE ON L6J3J3 CA CAD 75,233

RUBICONFOODPRODUCTSLIMITED 100007988 180BRODIEDRUNIT1 RICHMONDHILL ON L4B3K8 CA CAD 3,300

RussellA.FarrowLimited 2001HuronChurchRoad Windsor ON N9A6L6 Canada

CAD

RUSSELLSTOVERCANDIESINC 100021441

4900OAKSTREET KANSASCITY MO 64112 US

CAD 290,280

RXMEDICALGROUPINC 100024623 14IVORYCOURT WOODBRIDGE ON L4L4G2 CA CAD 10,083

RyderMaterialHandlingULC 210AnnagemBlvd Mississauga ON L5T2V5 Canada CAD 24,575

RYDERTRUCKRENTALCANADALTD 100004943

POBOX1985STNA TORONTO ON M5W1W9 CA

CAD 467,403

RYDERTRUCKRENTALCANADALTD 100025654 POBOX9464STATIONA TORONTO ON M5W4E1 CA CAD 20,942

RYERSONUNIVERSITY 100004955 350VICTORIAST.TRS3‐183 TORONTO ON M5B2K3 CA CAD 10,000

S&R

PharmacyInc. 202,406CranberryParkSE Calgary AB T3M1Y9 Canada CAD 10,128

SDLINTERNATIONALCANADAINC 100003792 1155METCALFESTE1200 MONTREAL QC H3B2V6 CA CAD 136,035

35of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

S.C.JOHNSONANDSONLIMITED 100001184

1WEBSTERST. BRANTFORD ON N3T5R1 CA

CAD 239,645

S.T.PharmacyServicesInc. 105GlencoeBoulevard SherwoodPark AB T8A5J5 Canada CAD 4,084

SadaqatLimited SAHIANWALARDKHURRIANWAL

A

FAISALABAD 37630 PK USD 5,366

SAEATRADINGCOLT 100001132 946‐12GANGNAM‐GU,DAECHI‐DONG SEOUL 13 135‐280 KR CAD 32,741

Sae‐aTradingCo.Ltd. 946‐12GANGNAM‐GU,DAECHI‐DONG SEOUL 135‐280 KR USD 1,765,633

SAGERFOODPRODUCTSINC 100027429 6755BOUL.HENRIBOURASSAOUES SAINT‐LAUREN

T

QC H4R1E1 CA CAD 11,175

SaisonLimited ZhongxinCity,No.128DonghuanRoad Suzhou Jiangsu N/A China USD 80,951

SAKARINTERNATIONALINC. 100000174 195CARTERDRIVE EDISON NJ 8817 US CAD 6,875

SakarIntlInc 195CARTERDRIVE EDISON NJ 08817 US USD 11,743

SalimAndBrothersLtd A/3BSCICINDUSTRIALAREA,SAGARIK

A

CHITTAGONG 4219 BD USD 30,860

SALTONCANADA 100007737 81ABRUNSWICKBLVD DOLLARD‐DES‐ORMEAUX QC H9B2J5 CA CAD 7,221

SAMCOFREEZERWEARCO 100021629 3499LEXINGTONAVENSTE205 ARDENHILLS MN 55126 US CAD 4,841

SamlingHousingProductsSdnBhd LOT9177/8KAMPUNGTELUKGONG PORTKLANG 42000 MY USD 11,352

SAMSONITECANADAINC 100000875 753ONTARIOSTREET STRATFORD ON N5A6V1 CA CAD 9,413

SAMSUNGELECTRONICSCANADAINC. 100002247

55STANDISHCOURT‐10THFLOOR MISSISSAUG

A

ON L5R4B2 CA

CAD 237,859

SANDISKCORPORATION 100002989 601MCCARTHYBLVD MILPITAS CA 95035 US CAD 10,106

SANFORDCANADA 100002447 586ARGUSROAD OAKVILLE ON L6J3J3 CA CAD 28,720

SANOFICONSUMERHEALTHINC. 100003536 2905PLACELOUIS‐R‐RENAUD LAVAL QC H7V0A3 CA CAD 12,924

SANTAMARIAFOODSULC 100005710 10ARMTHORPEROAD BRAMPTON ON L6T5M4 CA CAD 4,479

SANTISERVICES 100003794 2384YONGEST TORONTO ON M4P3J4 CA CAD 7,069

SapotaInternationalLtd 20XI‐ANCHANGANTOWN DONGGUANCIT

Y

523850 CN USD 184,197

SAPUTOBAKERYINC.‐SAINTE‐MARIE 100022342 380NOTREDAMENCP2000 SAINTE‐MARIE QC G6E3B3 CA CAD 11,622

SAPUTODAIRYPRODUCTSCANADAG.P. 100001196

2365CHDELACÔTE‐DE‐LIESSE ST‐LAURENT QC H4N2M7 CA

CAD 710,379

SaskatchewanFinance Box200,2350AlbertStree

t

Regina SK S4P4Z6 Canada

CAD

342,597

SaskEnergy 1777VictoriaAvenue,9thFloo

r

Regina SK S4P4K5 Canada

CAD 3,138

SASKTEL 100025375 POBOX2121 REGIN

A

SK S4P4C5 CA CAD 3,945

SAUDERWOODWORKING 100002280

502MIDDLESTREET ARCHBOLD OH 43502 US

CAD 203,824

SauderWoodworking‐dongguan 502MIDDLESTREET ARCHBOLD OH 43502 US USD 18,604

SAUVEMEETINGANDEVENT 100022463 14569ELYSIUMPLACE APPLEVALLEY MN 55124‐6415 US CAD 5,593

SAVVI 100021651 3761ETECHNICALDR TUCSON AZ 85713 US CAD 33,158

SCLicensingLLC 100024336 5420W.83rdSt LosAngeles LosAngeles 90045 USA

CAD

14,080

ScandinavianBuildingServicesLtd. 1165171StreetNW Edmonton AB T5B1W3 Canada CAD 1,260,320

SCANTRADEINTERNATIONALLTD. 100027233 6685KENNEDYRDUNIT1&2 MISSISSAUG

A

ON L5T3A5 CA CAD 1,446

SCAPATAPESNORTHAMERICALTD 100026421 609BARNETBLVDRR3STNMAIN RENFREW ON K7V0A9 CA CAD 18,889

SCEATRADINGLLC 100000415

919EASTHILLSDALEBLVD FOSTERCITY CA 94404‐2175 US

CAD 1,228,522

Schaefer(hongKong)Trade 496821STXIADIANRDLICHENG PUTIAN 315110 CN USD 29,381

SchindlerElevatorCorporation 3640AMcNicollAvenue Toronto ON M1X1G5 Canada CAD 55,459

SCHNEIDERELECTRICCANADAINC 100000909 BOX15046STATIONA TORONTO ON M5W1C1 CA CAD 1,725

SCHNEIDERNATIONALCARRIERSINC 100007931 7475MCLEANROAD

EAST GUELPH ON N1H6H9 CA CAD 125,160

SCHOLLSDISTRIB 100000435 435PARKCOURT LINOLAKES MN 55014 US CAD 1,954

SDITECHNOLOGIESINC 100007244 1299MAINSTREET RAHWAY NJ 7065 US CAD 77,479

36of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

SEAFORDPHARMACEUTICALSINC. 100005164 1530DREWROAD,UNIT28 MISSISSAUG

A

ON L5S1W8 CA CAD 8,285

Seawood,amemberofMMMGroupLimited 100CommerceValleyDriveWest Thornhill ON L3T0A1 Canada

CAD

SECURITYPEOPLEINC 100007247 9WILLOWBROOKCT PETALUMA CA 94954 US CAD 62,320

SEDGWICKCMSCANADAINC 100027560 POBOX4090STNA TORONTO ON M5W0E9 CA CAD 27,442

SELECTBRANDDISTRIBUTORSINC. 100000641 2233ARGENTIARD MISSISSAUG

A

ON L5N2X7 CA CAD 26,866

SERENGETILAW 100025840 POBOX6292 CAROLSTREAM IL 60197‐6292 US CAD 4,363

SERVICECHANNEL 895thAvenue,6thFloo

r

NY NY 10003 US CAD ‐

Servicecom 707UnionAvenue Brielle NJ 08730 USA

CAD

ServiceMasterofCanada 5462TImberleaBlvd Mississauga ON L4W2T7 Canada CAD 2,000

ServiceNationalCanadaInc. 174WicksteedAve Toronto ON M4G2B6 Canada

CAD

SEVENTHGENERATIONFAMILY 100028018 60LAKEST BURLINGTON VT 5401 US CAD 14,294

SgCorporation E‐87MasjidMoth GreaterKailish‐III NewDelhi 110048 IN USD 87,585

SHAHTRADINGCO.LTD. 100005464 3451MCNICOLLAVE SCARBOROUGH ON M1V2V3 CA CAD 3,085

ShahiApparelPvtLtd TARGET‐POBOX1296 MINNEAPOLIS MN 55440 US USD 40,066

ShahiExportsPvtLtd 1SECTOR28 Faridabad Haryana N/A INDIA

USD 242,346

SHAIGILPHOTOGRAPHYINC 100025995 2075GERRARDSTE TORONTO ON M4E2B6 CA CAD 11,475

SHALITFOODSINC 100008227 24‐601MAGNETICDRIVE TORONTO ON M3J3J2 CA CAD 4,062

SHALOMINTRNTN

L

100002452 1050AMBOYAVENUE PERTHAMBOY NJ 8861 US CAD 27,241

SHANDEXGROUP 100001161 865BROCKSTREETSOUTH PICKERING ON L1W3J2 CA CAD 22,096

ShandongExcelLightIndustrial ZICHUANSHUANGFENGINDUSTRIALP

K

ZIBO 255000 CN USD 2,070

ShanghaiShengdaInternationalTrad 28FJIALIMANSION1228YAN'ANRD

W

SHANGHAI 200052 CN USD 149,073

ShanghaiSunwinInvestmentHolding 28FJIALIMANSION1228YAN'ANRD

W

SHANGHAI 200052 CN USD 22,421

ShanghaiYangfanIndustrialCoLtd 88LN680CHANGLINRD SHANGHAI 201112 CN USD 39,795

SharadhaTerryProductsLimited BADRAKALIAMMANKOILRD METTUPALAYAM 641305 IN USD 75,393

SHARPELECTRONICSOFCANADALTD 100006512 335BRITANNIAROADEAS

T

MISSISSAUG

A

ON L4Z1W9 CA CAD 1,917

ShataraPharmacyLtd. 975RoulstonCrescent London ON N6H0E8 Canada CAD 18,364

ShaunWhiteEnterprises 100024347 2000AvenueoftheStars LosAngeles CA 90067 USA CAD 61,992

SHAWINDUSTRIESINC 100003673

1016VISTADRIVEPLANTUAA DALTON GA 30722 US

CAD 182,094

SHERRARDKUZZ 100003768 250YONGESTSTE3300 TORONTO ON M5B2L7 CA CAD 3,414

SHER‐WOODHOCKEYINC 100007068 2745RUEDELASHERWOOD SHERBROOKE QC J1K1E1 CA CAD 14,405

ShinCrestPte.,Ltd. 78BONHAMSTRANDE HONGKONG HK USD 106,648

SHINSUNGTONGSANG

COLTD 100006287 444DUNCHON2‐DONGGANGDONG‐GU SEOUL 13 134‐822 KR CAD 132,534

ShinsungTongsangCo. 444DUNCHON2‐DONGGANGDONG‐GU SEOUL 134‐822 KR USD 345,896

ShinwonCorp 532DOHWADONG,MAPOGU SEOUL 121‐729 KR USD 126,321

ShivalikPrintsLtd 48,Sector6 Faridabad Haryana 121006 India USD 50,563

ShriLakshmiCotsynLtd 19/X‐1KRISHNAPURAM,G.T.ROAD KANPUR 208007 IN USD 53,257

SHUR‐LINE 100007753 586ARGUSRD OAKVILLE ON L6J3J3 CA CAD 2,293

SIAMONSINTLINC 100028440 48GALAXYBLVD.UNIT413 TORONTO ON M9W6C8 CA CAD 8,510

SIFTOCANADACORP. 100001565 6700CENTURYAVESTE202 MISSISSAUG

A

ON L5N6A4 CA CAD 11,357

SIKACANADAINC 100000537 601DELMARAVE POINTE‐CLAIRE QC H9R4A9 CA CAD 5,163

SIMPLEHUMAN 100003001 19801SOUTHVERMONTAVE TORRANCE CA 90502 US CAD 25,580

37of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

SINGHDIAL&SUSAN 100021261 6824SOUTHVILLAGE GREELY ON K4P0A5 CA CAD 3,350

SINOMAXUSAINC. 100027460 2901WILCRESTDRSTE100 HOUSTON TX 77042 US USD 101,282

SinomaxUSAInc. 2901WILCRESTDR,SUITE100 HOUSTON TX 77042 US USD 12,349

SinotransEasternCompany No188FuJianZhongRoad Shanghai China

CAD

SIRVARELOCATION 100025519 5405EGLINTONAVENUEWESTSTE ETOBICOKE ON M9C5K6 CA CAD 26,840

SKANNASYSTEMSINVESTIGATIONSIN

C

100026524 8130SHEPPARDAVEESUITE216 TORONTO ON M1B3W3 CA CAD 4,871

SkechersUSAInc 228MANHATTANBCHBLVD MANHATTANBCH CA 90266 US USD 240,912

SKYBRIDGEMARKETINGGROUP 100022823 VBBOX#136 MINNEAPOLIS MN 55480‐9202 US CAD 129,607

SkylineImports,Llc 401NWILLIAMSSTREET THORNTON IL 60476 US USD 106,111

SLEEPSTUDIOLLC 100002437 POBOX100895 ATLANTA GA 30384‐4174 US CAD 37,352

SMENTERPRISES 100024836 2965BRISTOLCIRCLEBUILDINGC OAKVILLE ON L6H6P9 CA CAD 120,203

SMARTCANDLELLC 100024001 1701W94THSTREET BLOOMINGTON MN 55431 US CAD 3,582

SMARTWORKS 100023304 17421VONKARMANAVE IRVINE CA 92614 US CAD 3,297

Smithand

LongLimited 91EsnaParkDrive#3 Markham ON L3R2S2 Canada CAD 106,520

SNOWRIVERPRODUCTS 100005739 404NORTHRANDROAD NORTHBARRINGTON IL 60010 US CAD 6,355

SOBEYS 100003420

115KINGST STELLARTON NS B0K1S0 CA

CAD 3,078,631

SOCADISINC. 100007788 420RUESTINSON SAINTLAUREN

T

QC H4N3L7 CA CAD 56,252

SODASTREAMCANADALTD 100028010 5450EXPLORERDR,STE202 MISSISSAUG

A

ON L4W5M1 CA CAD 51,271

SOGHU 1101,boulBrassard Chambly QC J3L5R4 Canada

CAD

SolutionPro 2020StandifordAvenue Modesto CA 95350 USA

CAD

SOLUTIONS2GOINC. 100000652

190STATESMANDRIVE MISSISSAUG

A

ON L5S1X7 CA

CAD 5,051,846

SoniaKashuk,Inc. 100025058 114LibertyStreet,Ste2

A

NewYork NY 10006 USA CAD 40,990

SONYOFCANADALTD. 100008402 115GORDONBAKERROAD TORONTO ON M2H3R6 CA CAD 66,798

SONYPICTURESHOMEENTRTNCANADA 100005629

10202WESTWASHINGTONBOULEVAR CULVERCITY CA 90232 US

CAD 846,513

SOUTHERNGRAPHICSYSTEMS 100021324 9300WINNETKAAVEN BROOKLYNPARK MN 55445 US CAD 27,986

SOUTHERNIMPERIALINC. 100006433 1400EDDYAVE ROCKFORD IL 61103 US CAD 36,527

SPACELINKSENTERPRISES 100000335 1110THALIA YOUNGSTOWN OH 44512 US CAD 11,325

SPACERAK 100022802 2420WILLSSTREET MARYSVILLE MI 48040 US CAD 1,587

SPALDING 100024199 C/O911270POBOX4090STNA TORONTO ON M5W0E9 CA CAD 18,806

SPANXINC 100002856

3344PEACHTREE

STNESUITE170 ATLANTA GA 30326 US

CAD 150,441

SPECIALISTSEQUIPMENTCOMPANY 100000103 7505WASHINGTONAVE.S EDINA MN 55439 US CAD 7,356

SPECIALTYBEVERAGESOLUTIONSINC 100020013 137ELGINPLACESE CALGARY AB T2Z4V9 CA CAD 2,421

SPECTRUMBRANDSCANADAINC 100006612 601RAYOVACDR. MADISON WI 53711 US CAD 29,864

SpeicoJanitorialServices 7651,Cordner Montreal QC H8N2X2 Canada

CAD

SpellC,LLC 100024098 5990SepulvedaBlvd ShermanOaks CA 91411 USA

CAD

142,209

SPGINTERNATIONALLLC 100000004 DEPTCH19355 PALATINE IL 60055 US CAD 13,084

SPINMASTERLTD 100000608

450FRONTSTREETWEST TORONTO ON M5V1B6 CA

CAD 519,442



SPLCONSULTANTSLIMITED 100027641 51CONSTELLATIONCOURT TORONTO ON M9W1K4 CA CAD 7,345

SplashHomeInc. 4930COURVALSTREET MONTREAL QC H4T1L1 CA USD 11,065

SPRINGFIELDINSTRUMENTS 100002723 5151THIMENSROAD MONTREAL QC H4R2C8 CA CAD 36,941

SPRINGSCANADAINC. 100002919

110MATHESONBLVD.WEST,SUITE MISSISSAUG

A

ON L5R3T4 CA

CAD 269,202

38of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

SPRINGSGLOBALUSINC 100007085 205N.WHITESTREET FORTMILL SC 29715 US CAD 88,880

SpringsWindowFashions NANSHEVLG,CHASHANTWN DONGGUAN 523391 CN USD 54,908

SPRINTINT'LCOMMCAULC 100025913 123FRONTSTREETW TORONTO ON M5J2M3 CA CAD 54,448

STJOHNSBOARDOFTRADE 100027766 POBOX5127 STJOHNS NL A1C5V5 CA CAD 4,407

STPAULSTAMPWORKSINC 100020002 87EMPIREDR ST.PAUL MN 55103 US CAD 5,183

StadiaIndustriesltd. 20BessemerCrt. Concord ON L4K3C9 Canada

CAD

StadlbauerHkLimited 1SCIENCE

MUSEUMRDTSIMSHATSUIE KOWLOON HK USD 6,970

StandardMechanicalSystemsLimited 3055UniversalDrive Mississauga ON L4X2E2 Canada CAD 203,398

STANFIELD'SLIMITED 100005284 1LOGANSTREET TRURO NS B2N5C2 CA CAD 17,245

STANLEYBLACK&DECKER 100003939 6275MILLCREEKDR MISSISSAUG

A

ON L5N1L8 CA CAD 19,096

STANLEYSECURITYSOLUTIONS 100004277 POBOX1957STATIONA TORONTO ON M5W1W9 CA CAD 7,155

STARBUCKSCOFFEECANADAINC 100000477

POBOX7400C/OV7425STNTERM VANCOUVER BC V6B4E2 CA

CAD 1,924,282

StargateApparelIn

c

231W.39THSTSTE500 NEWYORK NY 10018 US USD 8,564

StariteIntl 5FNO.176XINGAIRD NEIHUDISTRICT 114 TW USD 115,559

STEP2COMPANYLLC 100000610 10010AURORA‐HUDSONROAD STREETSBORO OH 44241‐0412 US CAD 16,278

STERICYCLEINC 100021031 19ARMTHORPERD BRAMPTON ON L6T5M4 CA CAD 2,461

StericycleULC 19ArmthorpeRd. Brampton ON L6T5M4 Canada CAD 215,707

STERILITECORPORATION 100001652

74573COLLECTIONCENTERDRIVE CHICAGO IL 60693‐0745 US

CAD 520,028

STERITECHGROUPCORP 100026037 POBOX278STNMAIN MILTON ON L9T4N9 CA CAD 34,946

STEWARTMCKELVEY 100020023 1959

UPPERWATERST#900 HALIFAX NS B3J3N2 CA CAD 2,149

StigaSportsAb TANGLINDSTROMSVAGBOX6427/9 ESKILTUNA 63108 SE USD 136,752

STOCKLANDMARTELINC 100025526 343EAST18THSTREET NEWYORK NY 10003 US CAD 2,794

STONERIDGECYCLELTD 100000876 264BRONTESTSUNIT1 MILTON ON L9T5A3 CA CAD 4,442

StonyApparelCorporation 1500SOUTHEVERGREEN LOSANGELES CA 90023 US USD 138,495

STORCKCANADAINC 100000977 2ROBERTSPECKPRKWYSTE695 MISSISSAUG

A

ON L4Z1H8 CA CAD 36,484

STRAIGHTARROW 100002940 2020HIGHLANDAVE BETHLEHEM PA 18020 US CAD 29,516

STRATECOMINC 100023700 1940TASCHEREAUBLVOFFICE100 LEMOYNE QC J4P3N2 CA CAD 1,610

STRUCTURALCONCEPTS 100026991 888EPORTERRD MUSKEGON MI 49441 US CAD 13,462

STYLEHAUL,INC. 100029697 6255SUNSETBLVD,STE1450 LOSANGELES CA 90028 US CAD 106,759

StylecraftHomeCollection 4325EXECUTIVE DR. SUITE 100 SOUTHAVEN MS 38672 US USD 94,582

StylemarkLlc 500WashingtonHighway Smithfield RI 2917 USA USD 3,374

SUMMERFRESHSALADSINCORPORATED 100001483 334ROWNTREEDAIRYROAD WOODBRIDGE ON L4L8H2 CA CAD 9,425

SUMMERINFANTCANADAINC. 100000290 200FIRST

GULFBLVD,UNITc BRAMPTON ON L6W4T5 CA CAD 87,068

SUNLIFEASSURANCECOOFCANADA 100020311

POBOX11010STNA MONTREAL QC H3C4T9 CA

CAD 1,343,231

SUNPRODUCTSCANADACORPORATION 100000217 3250BLOORSTREETWEST,SUITE TORONTO ON M8X2X9 CA CAD 21,375

SUNBEAMCORP.CANADALTD. 100007336

20‐BHEREFORDSTREET BRAMPTON ON L6Y0M1 CA

CAD 559,747

SunbeamCorporationCanadaLtdDba 20HerefordStree

t

Brampton ON L6Y0M1 Canada USD 31,933

SUN‐BRITEFOODSINC 100027458 1532COUNTRYRD34,POBOX70 RUTHVEN ON N0P2G0 CA CAD 7,236

SUNCASTCORPORATION 100002206 4297PAYSPHERECIRCLE CHICAGO IL 60674 US CAD 66,027

SunhamHomeFashionsLlc 700CENTRALAVE PROVIDENCE RI 07974 US USD 106,374

SunjoyIndustriesGroupLimited 619SlackSt Steubenville OH 43952 USA USD 7,491

39of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

SUNOPTAHEALTHYSNACKS 100029472 7301OHMSLANESTE600 EDINA MN 55439 US CAD 2,264

SunrisingInternationalLtd 340QUEEN'SRDCENTRAL HONGKONG HK USD 2,691

SUN‐RYPEPRODUCTSLTD. 100000733 1165ETHELSTREET KELOWNA BC V1Y2W4 CA CAD 20,742

SUNSTARAMERICASINC. 100005309 515GOVERNORSRD GUELPH ON N1K1C7 CA CAD 6,457

SUPERIORUNIFORMGROUP 100028498 POBOXNO636822 CINCINNATI OH 45263‐6822 US CAD 14,241

SVPCANADALTD 100003860 1224HEILQUAKERBLVD LAVERGNE TN 37086 US CAD 23,708

SwayzePharmacyLtd. 71813thStreet Brandon MB R7A4R7 Canada CAD 7,600

SWIFTTRANSPORTATION 100020796 POBOX643985 PITTSBURGH PA 15264 US CAD 46,039

Swimtex

(hk)Ltd 1MATHESONST36/FTWR2TIMES CAUSEWAYBAY HK USD 34,490

SWISSHERBALREMEDIESLTD. 100005228 35FULTONWAY RICHMONDHILL ON L4B2N4 CA CAD 2,521

SWISSMARLTD 100021528 35EBEAVERCREEKRDUNIT6 RICHMONDHILL ON L4B1B3 CA CAD 12,185

SwyerPharmacyLtd. 43MurleyDrive MountPearl NL A1N3E1 Canada CAD 13,567

SYKELENTERPRISES 100023202 48W38THST NEWYORK NY 10018 US CAD 5,682

SynergeticHealthInc. 195WynfordDrive,Suite2403 Toronto ON M3C3P3 Canada CAD 16,981

SYNNEXCANADA

LIMITED 100000571

200RONSONDR TORONTO ON M9W5Z9 CA

CAD 2,643,702

T&DPharmaInc. 1482TamaracStreet Kingston ON K7M7J7 Canada CAD 4,784

TPlumbingCo. 1000NickRoad GrandeCache AB T0E0Y0 Canada

CAD

T.F.H.PUBLICATIONSINC. 100006411 P.O.BOX847828 DALLAS TX 75284‐7828 US CAD 8,240

TAHOEMARKETINGGROUP 100024664 5700#1TIMBERLEABLVD MISSISSAUG

A

ON L4W5B9 CA CAD 17,503

TalaPharmaceuticalsInc. 7182LagunaWayNE Calgary AB T1Y7B3 Canada CAD 3,341

TANTRUMCORPORATION 100005978 1700AUTOROUTELAVALOSTE500 LAVAL QC H7S2E7 CA CAD 3,584

TANYACREATIONSINC. 100004912 360NARRAGANSETTPKDR EASTPROVIDENCE RI 2916 US CAD 58,496

TarHongDirect 780SOUTHNOGALESSTREET CITYOFINDUSTRY CA 91748 US USD 57,292

TARATOYCORPORATION 100003679 40ADAMSAVENUE HAUPPAUGE NY 11788 US CAD 22,443

TargetBrands,Inc. 1000NicolletMall Minneapolis MN 55403 US CAD 21,870,101

TargetBrands,Inc. 1000NicolletMall Minneapolis MN 55403 US USD 5,628,845

TargetCorporation 1000NicolletMall Minneapolis MN 55403 US CAD 102,081,587



TargetCorporateServicesInc. 1000NicolletMall Minneapolis MN 55403 US CAD 1,459,774

TargetSourcingServicesLimted 1000NicolletMall Minneapolis MN 55403 US CAD 1,306,317

TARGUSCANADALTD 100004988 90ADMIRALBLVD MISSISSAUG

A

ON L5T2W1 CA CAD 96,842

TarucPharmacyServicesLtd. 7865169AStreet Surrey BC V4N6L4 Canada CAD 4,403

TasiaIntlCoLtd 10F‐1NO58CHOWTZEST TAIPEI 114 TW USD 23,836

TaylorHomeFashionsLtd 115HOWMINGSTREET,KWUNTONG HONGKONG HK USD 647,608

TBAYTEL 100025222 POBOX10074 THUNDERBAY ON P7B6T6 CA CAD 1,574

TDMERCHANTSERVICES 100020122 66WELLINGTONSTW TORONTO ON M5K1A2 CA CAD 76,885

TEAM 100023776 901WALMEDAAVESTE100 BURBANK CA 91506‐2801 US CAD 15,102

TELEGRAPHROAD 100022339 12CRANFIELD

ROADSTE100 TORONTO ON M4B3G8 CA USD 39,288

TelegraphRoad 12CRANFIELDROADSTE100 TORONTO Ontario M4B3G8 CA USD 96,438

TelgianCanada,LTD. c/oT10219CPOBox10219,StnA Toronto ON M5W0C9 Canada CAD 36,755

TEMPLELIFESTYLEINC 100026332 9600RUEMEILLEURSTE932 MONTREAL QC H2N2E3 CA CAD 4,289

TENNANTSALES&SERVICE 100022915 POBOX57172STNA TORONTO ON M5W5M5 CA CAD 5,191

40of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

TENSATORINC 100003817 260SPURDRIVESOUTH BAYSHORE NY 11706 US CAD 13,642

TERRAPLANLANDSCAPEARCHITECTSLTD 100030176 20CHAMPLAINBLVDSTE102 TORONTO ON M3H2Z1 CA CAD 1,892

TestHVACExperts 1244KentStreet CampbellRiver BC V9W8C9 Canada

CAD

TestRefrigerationExpert

s

123OntarioLane London ON N6H1M6 Canada

CAD

TestRiteInt'lCoLtd NO. 231F.,2F.,5F.,HSINHU3RDRD TAIPEI TW USD 26,266

TexmentFashionsLtd 77‐87WANGLUNGSTREET HONGKONG HK USD 30,085

Tgl(hk)Limited 1101SUNBEAMCNTR27SHINGYIPST KWUNTONG HK USD 137,508

ThaiOnonoPublicCoLtd 129/33MOO4SOIPONGSIRICHAI KRATHUMBANSAMUTSAKORN 74130 TH USD 70,713

THANEDIRECTCANADAINC. 100008222 5255ORBITORDRIVESTE

501 MISSISSAUG

A

ON L4W5M6 CA CAD 4,973

TheElectricCompanyLtd. 2217DunwinDrive Mississauga ON L5L1X1 Canada CAD 6,130

TheGersonCompany 1450SLONEELMRD OLATHE KS 66051 US USD 46,147

TheLampsFactory(hk)Ltd 12GUNZHNGWRDBGDNGZHNGM

T

DONGGUAN 523638 CN USD 30,597

TheNinjaMiddleEast 421LOB14BLDGJEBELALIFREEZONE DUBAI 261372 AE USD 2,470

TheNorth51stGroupInc 2100MathesonBlvdEast Mississauga ON L4W5E1 Canada

CAD

TheSteritechGroupCorporation 8699EscarpmentWay,Unit11 Milton ON L9T0J5 Canada

CAD

TheStockyardsPharmacyCorp. 15Viking Lane,Suite 2204 Toronto ON M9B0A4 Canada CAD 20,000

TheStockyardsPharmacyCorp. 15Viking Lane,Suite 2204 Toronto ON M9B0A4 Canada CAD 1,642

TheWillbes

AndCoLtd 494‐3SINBUDONG CHEONANSI 330‐943 KR USD 226,010

THERMORLTD. 100000878 16975LESLIESTREET NEWMARKET ON L3Y9A1 CA CAD 18,321

THOMASLARGE&SINGERINC. 100001403

15ALLSTATEPARKWAYSUITE500 MARKHAM ON L3R5B4 CA

CAD 243,026

THUNDERBAYPOLICE 100030098 1200BALMORALST THUNDERBAY ON P7B5Z5 CA CAD 1,652

ThyssenKruppElevator(Canada)Limited 33BoothAvenueSuite100 Toronto ON M4M2M3 Canada CAD 86,207

TIGROUPINC. 100029862 115THORNCLIFFEPARKDR TORONTO ON M4H1M1 CA CAD 25,724

TI‐FOODS 100001484 50TRAVAILROAD MARKHAM ON L3S3J1 CA CAD 5,579

TIMEXGROUPCANADAINC 100001210 445HOODROAD MARKHAM ON L3R8H1 CA CAD 53,201

TinBoxAsiaPacific 100NathanRoadSuite1516 TST Kowloon N/A HongKong USD 16,678

TINBOXCOOFAMERICA,INC. 100027673 216SHERWOODAVE FARMINGDALE NY 11735 US CAD 4,821

TMPWORLDWIDEADVERTISING& 100003706

POBOX46201POSTALSTATIONA TORONTO ON M5W4K9 CA

CAD 440,034

TOLLYTOTS 100002060 V37202CPOBOX3720 VANCOUVER BC V6B3Z1 CA CAD 25,572

TOM'SOFMAINE 100006009 302LAFAYETTECNTR KENNEBUNK ME 4043 US CAD 11,271

Tom'sToyInternational(hk)Limite RM5

6/FCONCORDIAPLAZA TSIMSHATSUEEAST, HK USD 60,524

TOMYCANLTD 100000073 20219THSTREETS.E. DYERSVILLE IA 52040 US CAD 58,299

TONGFANGGLOBALIN

C

100021780

21688GATEWAYCENTERDR DIAMONDBAR CA 91765 US

CAD 1,244,609

TopLineSourcesIntlCo.Ltd BLOCKB12/FGOODWILLIND.BLDG TSUENWAN HK USD 2,503

TopsonDownsOfCalifornia 3840WATSEKAAVE CULVERCITY CA 90232 US USD 909,477

ToromontCat 82KenmountRoad St.John's NL A1B3S2 Canada CAD 3,000

TORONTOANDREGIONCONSERVATIONAU

T

100030282 5SHOREHAMDR DOWNSVIEW ON M3N1S4 CA CAD 1,130

TORONTOHYDRO 100020095 601MILNERAVE TORONTO ON M1B2K4 CA CAD 28,250

TOSHIBAOFCANADALIMITED 100002661 191MCNABBSTREET MARKHAM ON L3R8H2 CA CAD 61,869

TotalCartManagement 5181EverestDrive Mississauga AB L4W2R2 Canada CAD 5,615

TOTALCARTMANAGEMENTLIMITED 100029779 5181EVERESTDR MISSISSAUG

A

ON L4W2R2 CA CAD 6,296

41of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

TotalPowerLimited 6450KestrelRoad Mississauga ON L5T1Z7 Canada CAD 95,820

TOTESISOTONERCANADALIMITED 100002412 426WATLINEAVENUE MISSISSAUG

A

ON L4Z1X2 CA CAD 109,076

TOURNAMENTSPORTSMARKETINGINC 100000778 185WEBERSTREETSOUTH WATERLOO ON N2J2B1 CA CAD 4,932

TOWNOFRICHMONDHIL

L

100023144

225EASTBEAVERCRKRD RICHMONDHILL ON L4B3P4 CA

CAD 177,772

ToyInvestmentsIncDbaToysmith 3101WESTVALLEYHWYEAST SUMNER WA 98390 US USD 126,567

ToyQuestLtd. 2801CollegeRoad Fairbanks AK 99709 USA USD 25,155

ToyStateInternationalLimited 19F11PEKINGRD.TST KOWLOONHKSAR HK USD 159,652

TOYBOXINNOVATIONSINC. 100000947 14‐1271GORHAMSTREET NEWMARKET ON L3Y8Y7 CA CAD 5,292

TPWPharmacyInc. 8AlderAvenue Kippens NL A2N3T6 Canada CAD 15,125

TRPharmacyLtd. 37CromartySt. Sydney NS B1P

4V9 Canada CAD 17,757

TRAILCONLEASINGINC 100021833 6950KENDERRYGATE MISSISSAUG

A

ON L5T2S7 CA CAD 1,114

TRAILERWIZARDSLTD 100023293 1880BRITANNIAROADE MISSISSAUG

A

ON L4W1J3 CA CAD 54,275

TRANSUNION 100023746 POBOX15613STATIONA TORONTO ON M5W1C1 CA CAD 4,288

TRANSXLTD 100020722

2595InksterBoulevard Winnipeg MB R3C2E6 CA

CAD 455,016

TREEOFLIFECANADAULC 100001452 6030FREEMONTBOULEVARD MISSISSAUG

A

ON L5R3X4 CA CAD 74,208

TRIADMANUFACTURINGIN

C

100002738 4321SEMPLEAVENUE STLOUIS MO 63120 US CAD 33,876

TRIBOROQUILTMFGC 100000326 172SOUTHBROADWAY WHITEPLAINS NY 10605‐1885 US CAD 50,450

TriboroQuiltMfgCorp 172SOUTHBROADWAY WHITEPLAINS NY 10605‐1885 US USD 116,590

TridentLimited E 212KITCHLUNAGAR LUDHIANA 141001 IN USD 575,898

TRINITYMANUFACTURINGLLC 100001736 60LEONARDST METUCHEN NJ 8840 US CAD 12,071

TRIONINDUSTRIES 100003206 POBOX640764 PITTSBURGH PA 15264 US CAD 17,777

TROPHYFOODSINC. 100000433 71ADMIRALBLVD. MISSISSAUG

A

ON L5T2T1 CA CAD 52,778

TrustncarePharmacyLtd. 107YorkvalleyWay Winnipeg MB R3Y0K7 Canada CAD 12,223

TSTOVERLANDEXPRESS‐CA 100020823

POBOX3030,STNA MISSISSAUG

A

ON L4W1G5 CA

CAD 165,733

TTGROUPLIMITED 100023590 POBOX580LAMBETHSTATION LONDON ON N6P1R5 CA CAD 14,571

TVTRACLTD 100000296 45BAYVIEWAVENUE INWOOD NY 11096 US CAD 5,500

Tvilum EGONKRISTIANSENSALLE22 FAARVANG 8882 DK USD 39,968

TWININGSNORTHAMERIC

A

100007936 BOX9100POSTALSTATIONF TORONTO ON M4Y3A5 CA CAD 7,223

TWINSENTERPRISEINCDBA47BRAND 100004947 15SOUTHWESTPARK WESTWOOD MA 2090 US CAD 10,310

TwoPowersEntCoLtd 7FNO189SEC2JINSHANS.ROAD TAIPEI 106 TW USD 9,903

TzengShyngIndustriesCorp 6FNO296XINGYIRD TAIPEI 106 TW USD 113,831

USGROUPCONSOLIDATORINC 100003937

2975LONEOAKCIR103 EAGAN MN 55122 US

CAD 176,800

UBISOFTCANADAINC. 100000475

5505STLAURENTBLVD

SUITE500 MONTREAL QC H2T1S6 CA

CAD 1,137,207

UmbraHkLtd 6S‐VVALIANTINDBLDGRM152‐12 FOTAN HK USD 38,628

UMBRALLC 100007911 1705BROADWAY BUFFALO NY 14212 US CAD 14,583

UNDERTHEROOFDECORATINGINC. 100028808

161037STS.W.POBOX34280 CALGARY AB T3C3P1 CA

CAD 225,553

UngerFabrikLlc‐hoChiMinh 12/1TRANHUNGDAOST,ANGIANG HOCHIMINH 70000 VN USD 4,845

UNICOINC 100000810 POBOX100 RUTHVEN ON N0P2G0 CA CAD 26,655

Uni‐easternSportswearMfg.,Ltd. 16LANE35,JI‐HUROAD,2NDFLOOR TAIPEI 114 TW USD 66,105

UniekInc 805UNIEKDRIVE WAUNAKEE WI 53597 US USD 86,602

UNILEVERCANADA 100002422

160BLOORSTREETEAST,SUITE1 TORONTO ON M4W3R2 CA

CAD 337,784

42of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

UniongasLimited POBox4001 Toronto ON M5W0G2 Canada

CAD 51,046

UNIQUEPARTYFAVORS 100001590 6170EDWARDSBLVD MISSISSAUG

A

ON L5T2V7 CA CAD 117,098

UNISOURCECANADAINC. 100020038

P.O.BOX46082‐LBXT46082 TORONTO ON M5W4K9 CA

CAD 579,841

UNISYNCGROUPLTD 100023005 1660TECHAVESTE5 MISSISSAUG

A

ON L4W5S7 CA CAD 2,161

UnitedCleaningServicesLimited 46Hedgedale Brampton ON L6T5L2 Canada CAD 841,395

UNITEDPETGROUP 100001397 7794FIVEMILEROAD,SUITE190 CINCINNATI OH 45230 US CAD 50,154

UNITEDSTATESLUGGAGECOLLC 100026378 400WIRELESSBLVD HAUPPAUGE NY 11788 US CAD 1,073

UNITYCHARITY 100028714 2300YONGESTSTE1602 TORONTO ON M4P1E4 CA CAD 7,500

UNIVERSALSTUDIOSCANADAINC 100002908

2450VICTORIAPARKAVENUE TORONTO ON M3C2H4 CA

CAD 2,195,950

UNIVERSITYOFALBERTA 100030107 206BUSINESSBUILDING EDMONTON AB T6G2R6 CA CAD 3,000

UNIVERSUMCOMMUNICATIONSIN

C

100030149 POBOX347728 PITTSBURGH PA 15251 US CAD 11,000

UPPERCANADASOAP 100007669 1510ACATERPILLARRD MISSISSAUG

A

ON L4X2W9 CA CAD 4,985

UPSGROUNDFREIGHTINC 100020763 28013NETWORKPLACE CHICAGO IL 60673‐1280 US CAD 8,144

USCOTTON 100027432 531COTTONBLOSSONCIRCLE GASTONI

A

NC 28054 US CAD 30,055

USAOPOLY 100001677 5607PALMERWAY CARLSBAD CA 92010 US CAD 31,719

VALEANTCANADACONSUMERPRODUCTS 100005296 2150BOUL.ST‐ELZEAROUEST LAVAL QC H7L4A8 CA CAD 16,060

ValueSourceInternational 88 SHARTEX PLAZASZUNYIRD6TH FLR SHANGHAI 200336 CN USD 336,337

VANNESS 100001461 400BRIGHTONROAD CLIFTON NJ 7012 US CAD 27,146

VendorDevelopmentGroup,Inc. 606WashingtonAvenueNorth#300 Minneapolis MN 55401 USA USD 327,388

VENTURERELECTRONICSINC 100000480 725DENISONSTREET MARKHAM ON L3R1B8 CA CAD 6,673

VenusIndia 424R.K.Road,LinkRoad Ludhiana Punjab 141003 India USD 42,788

VERBATIMAMERICASLLC 100007403 1200

W.WT.HARRISBLVD CHARLOTTE NC 28262 US CAD 1,184

VERITASCOMMUNICATIONSINC 100004283

370KINGSTWSTE800PB46 TORONTO ON M5V1J9 CA

CAD 304,580

VERSACARTSYSTEMSINC 100023068 4720WALNUTSTSTE105 BOULDER CO 80301 US CAD 2,842

VFCANADAINC 100000812

5955AIRPORTRDSUITE121 MISSISSAUG

A

ON L4V1R9 CA

CAD 336,409

VICAUCOINSELECTRICLTD 100028365 POBOX1296 SYDNEY NS B1P5Z5 CA CAD 8,232

VictoryLandEntCoLtd 1350MUNGERRD BARTLETT IL 60103 US USD 98,852

VikingFireProtectionInc. 1935lionel‐Bertrand Boisbriand QC J7H1N9 Canada CAD 131,125

VillaKidswearCo.,Ltd ROOM1013,525‐543NATHANROAD YAUMATEI KOWLOON N/A HongKong USD 96,181

VILLALIGHTINGSUPPLY 100000297 2929CHOUTEAUAVE SAINTLOUIS MO 63103 US CAD 11,504

VILLEDEMONTREAL 100028106 CP11043SUCCCENTREVILLE MONTREAL QC H3C

4X8 CA CAD 1,910

VILLEDERIMOUSKI 100020306 205AVENUEDELACATHEDRALE RIMOUSKI QC G5L7C7 CA CAD 1,494

VipondInc 6380VipondDrive Mississauga ON L5T1A1 Canada

CAD

VITACOCO 100007970 38W.21STST.11THFLOOR NEWYORK NY 10010 US CAD 1,522

VITAMIXCORPORATION 100028800 8615USHERRD CLEVELAND OH 44138 US CAD 97,559

VITRANEXPRESSCAINC‐XB 100021058 2850KRAMERDR GIBSONI

A

PA 15044 US CAD 103,400

VITRANEXRPESSCANADAINC 100020824 1201CREDITSTONERD CONCORD ON L4K0C2 CA CAD 76,712

VOGUEINTERNATIONALLLC 100007433 2600MCCORMICKDR,STE320 CLEARWATER FL 33759 US CAD 105,222

VOIANCELANGUAGESERVICESLLC 100021263 POBOX74008101 CHICAGO IL 60674 US CAD 4,518

VOMELASPECIALTYCOMPANY 100002273 274EASTFILLMOREAVENUE ST.PAUL MN 55107 US CAD 71,556

VOORTMANCOOKIESLIMITED 100001487 4475NORTHSERVICEROAD BURLINGTON ON L7L4X7 CA CAD 2,266

43of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

VortexPlumbing&HeatingLtd. 13204‐126Avenue Edmonton AB T5L3E1 Canada

CAD

VOSBURGHCREATIVE 100023984 7650MAITBYRDE PUSLINCH ON N0B2J0 CA CAD 20,104

VTECHTECHNOLOGIESCANADALTD. 100000454

12111JACOBSONWA

Y

RICHMOND BC V6W1L5 CA

CAD 254,949

VTECHTECHNOLOGIESCANADALTD. 100000736

12111JACOBSONWA

Y

RICHMOND BC V6W1L5 CA

CAD 145,614

VWVENTERPRISESINC 100023589

3920GRIFFITH SAINTLAUREN

T

QC H4T1A7 CA

CAD 142,505

WAHLCANADAINC 100000192 165RIVIERADR. MARKHAM ON L3R5J6 CA CAD 70,908

WajaxEquipment 3280WhartonWay Mississauga ON L4X2C5 Canada

CAD

WARNERBROS.ENTERTAINMENTGROUP 100001852

5000YONGESTSTE1503 TORONTO ON M2N6P1 CA

CAD 4,253,184

WASSERSTROMCOMPANY 100007025 477SOUTHFRONTST COLUMBUS OH 43215 US CAD 4,784

WATERPIKINC. 100001680 31ADELAIDESTREETEAST TORONTO ON M5C2H8 CA CAD 65,822

WAUSAUTILEINC 100000339 POBOX1520 WAUSAU WI 54402‐1520 US CAD 5,866

WAY2GOINC 100024456 1055CANADIANPLSTE109 MISSISSAUG

A

ON L4W1J9 CA CAD 2,232

WazirChandAndCoPvtLtd 7THKMSTNKANTHRDPRNR MORADABAD 244001 IN USD 59,564

WD‐40COMPANY(CANADA)LTD 100001867 555BURNHAMPTHORPERD ETOBICOKE ON M9C2Y3 CA CAD 12,511

WeavetexOversea

s

333FUNCTIONALINDESTATE PATPARGANJ,DELHI 110092 IN USD 30,171

WEDDELLIMITED 100001217 4350AUTOROUTECHOMEDEY LAVAL QC H7R6E9 CA CAD 10,389

WEIMANPRODUCTSLLC 100000389 755TRISTATEPARKWAY GURNEE IL 60031 US CAD 15,219

WELCOMEHOMEBRANDSLLC 100027236 4WREDOAKLNSTE303A WHITEPLAINS NY 10604 US CAD 4,868

WELCOMEHOMERELOCATIONS 100003740 37SANDIFORDDRSTE#404 STOUFFVILLE ON L4A7X5 CA CAD 1,155

WellcoIndustrialLimited 1495PoinsettiaAvenue Vista CA 92081 USA USD 3,486

WelspunGlobalBrandsLimited TC6FLSENAPATIBAPATMARG MUMBAI 400013 IN USD 1,371,903

WenzhouYuanfeiPetToy 1

CHONGLERDZHANJIANGCUMINDPA WENZHOU 325405 CN USD 24,087

WERNERENTERPRISESINC 100020765 39357TreasuryCenter Chicago IL 60694‐9300 US CAD 2,461

WESTERNDIGITALTECHNOLOGIESINC. 100006240 3355MICHELSONDR100 IRVINE CA 92612 US CAD 11,959

WesternElevatorLtd. 1696BoothAvenue Coquitlam BC V3K1B9 Canada

CAD

WesternPetroleum POBox177 Stephenville NL A2N2Y9 Canada

CAD 8,886

WESTERNSTATESENVELOPE&LABELS 100024716 4480N132STREET BUTLER WI 53007 US CAD 1,710

WestfieldOutdoorIn

c

8675PURDUEROAD INDIANAPOLIS Indiana 46268 US USD 95,035

WESTONBAKERIESLIMITED 100002837 1425THEQUEENSWAY ETOBICOKE ON M8Z1T3 CA CAD 112,367

WestpointHome DEPT0797POBOX120797 DALLAS TX 75312‐0797 US USD 214,748

WhalenFurnMfg 1578AIRWINGROAD SANDIEGO CA 92154 US USD 30,251

WHEATGROUPINC 100002099 134WOODINGAVENUE DANVILLE VA 24541 US CAD 10,275

WhitmorInc 8680SWINNEARDSTE103 SOUTHAVEN MS 38671 US USD 63,331

WickedCool(hk)Ltd. 24LEECHUNGST,E‐TRADEPLZA,FLA,1 CHAIWAN HK USD 4,516

WiesnerProducts,Inc‐nanjing 34W

33RDST11THFLR NEWYORK NY 10001 US USD 89,641

WILLBES&CO. 100001290 494‐3SINBUDONG CHEONANSI 5 330‐943 KR CAD 11,074

WILLIAMECOUTTS 100025959

501CONSUMERSRD TORONTO ON M2J5E2 CA

CAD 401,870

WILLIAME.COUTTSCOMPANYLIMITED 100004941 501CONSUMERSROAD TORONTO ON M2J5E2 CA CAD 63,855

WILSONSPORTSEQUIPMENT 100000908 85DAVYRDPOBOX909 BELLEVILLE ON K8N5B6 CA CAD 5,955

WILTONINDUSTRIESCANAD

A

100001512 98CARRIERDRIVE ETOBICOKE ON M9W5R1 CA CAD 131,288

WiltonIndustriesIn

c

98CARRIERDR ETOBICOKE ON M9W5R1 CA USD 10,492

44of45

ConsolidatedListofCreditors

AsatJanuary15,2015

Pleasenotethefollowing:

CreditorName Vendor# Address City Province/

State

PostalCode/

ZIPCode

Country Currency Amount($)

1.ThislistofcreditorshasbeenpreparedfrominformationcontainedinthebooksandrecordsoftheTargetCanadaEntities.

2.Theamountsincludedinthislistofcreditorsdonottakeintoconsiderationanyun‐invoicedamounts,norhavetheamountsbeenadjustedforanyamountsthatmayalsobereceivablefromcreditors.

5.IfandwhenaclaimsprocedureisapprovedbytheCourt,furtherdetailsandclaimsformswillbepostedtotheMonitor’swebsite.Itisthroughsuchaclaimsprocedurethatcreditorclaimswillbereviewedanddetermined.Again,creditorsareNOTrequired

tofileastatementofaccountorproofofclaimatthispointintime.

TargetCanadaCo.andtheOtherApplicantsandPartnershipsIdentifiedintheInitialOrder(collectively,the“TargetCanadaEntities”)

4.Todate,aclaimsprocedurehasnotbeenapprovedbytheCourt,andcreditorsareNOTrequiredtofileastatementofaccountorproofofclaimatthispointintime

.

3.Thislistofcreditorshasbeenpreparedwithoutadmissionastotheliabilityfor,orquantumof,anyoftheamountsshown

.

WingaApparelGroupLtd 23‐28A11/FPROFITINDUSTRIAL KWAICHUNG HK USD 193,245

WinwarFranchiseCorp. 175StronachCrescent London ON N5V3G5 Canada

CAD

WOODSINDUSTRIESCAN 100007793 1530SHIELDSDR WAUKEGAN IL 60085 US CAD 4,689

WOODSTREAMCANADA 100003080 25BRAMTREECOURTUNIT1 BRAMPTON ON L6S6G2 CA CAD 19,222

WOOLWICHDAIRYINC 100020655 425RICHARDSONROAD ORANGEVILLE ON L9W4Z4 CA CAD 4,648

WORKAUTHORITY 100022878 415THOMPSONDR CAMBRIDGE ON N1T2K7 CA CAD 66,644

WORLDFOOTWEARIMPORTSINC 100026639 251NSERVICERDWSTE100 OAKVILLE ON L6M3E5 CA CAD 43,783

WORLD

KITCHENCANADAEHIINC 100007412 3834POBOX3834COMMERCECT MISSISSAUG

A

ON L5T1M7 CA CAD 126,059

WORLDWIDEMOVIEANIMALSLLC 100022150 POBOX802474 SANTACLARITA CA 91380‐2474 US CAD 8,315

WORLDWISEINC 100000193 160MITCHELLBLVD SANRAFAE

L

CA 94903 US CAD 19,304

WORTHINGTONCYLINDERS 100007021 POBOX532575 ATLANTA GA 30353‐2575 US CAD 29,413

WRIGLEYCANADA 100003893

1123LESLIESTREET TORONTO ON M3C2K1 CA

CAD 205,347

WuxiJinmaoForeignTradeCo 97RENMINROAD(M),11/F WUXI 214002 CN USD 129,538

XCESSORYINTLLLC. 100023214 1400BROADWAY NEWYORK NY 10018 US CAD 3,809

XEROXCORPORATION 100023978 POBOX802555 CHICAGO IL 68680‐2555 US CAD 48,647

XPEDX 100023837

3568SOLUTIONSCENTERDR CHICAGO IL 60677‐3005 US

CAD 228,237

X‐TREMEWORLDWIDEINC. 100005339

5145STEELESAVENUEWEST,100A TORONTO ON M9L1R5 CA

CAD 630,333

YANGMINGAMERICA

CORP 100004257 525WASHINGTONBLVD25FL JERSEYCITY NJ 7310 US CAD 74,283

YANKEECANDLECOMPANYINC. 100005017 POBOX416442 BOSTON MA 2241 US CAD 46,914

YCH‐PROTRADECO.LTD DongAnHamlet,BinhHoaCommune ThuanAn BinhDuong Vietnam

CAD

YescoLLC 5119S.CameronSt. LasVegas NV 89118 USA

CAD

YOUNG&YOUNGTRADINGCO.LTD. 100003935 328NANTUCKETBLVDUNIT8,YKS SCARBOROUGH ON M1P2P4 CA CAD 14,218

YoursenderInternationalLogistics

RM1071/FNo9Hi

‐TechCentreChoiYuenRd

SheungShuiNT HongKong China

CAD

YRCFREIGHT 100020861 P.O.BOX7914 OVERLANDPARK KS 66207 US CAD 117,369

YunusTextileMillsLimited H‐23/1LANDHIINDUSTRIALAREA KARACHI 75120 PK USD 88,881

ZAKDESIGNS 100005052 1603SOUTHGARFIELDRD AIRWAYHEIGHTS WA 99001 US CAD 124,695

ZakDesignsInc POBOX19188 SPOKANE WA 99219‐9188 US USD 76,923

ZEBRAPENCANADACORP. 100005256 2300BRISTOLCRCL3 OAKVILLE ON L6H5S3 CA CAD 2,987

ZEROODORLLC 100026391 P.OBOX1208 LITCHFIELD CT 6759 US CAD 1,390

ZEROZONEINC 100021270 110

NOAKRIDGEDR NORTHPRAIRIE WI 53153 US CAD 6,320

ZhangzhouFortuneClockAndWatchC QiaoshanVillage Zhangzhou Fujian N/A China USD 5,893

ZingGlobalLtd‐niushipuVillage 30CANTONROADSILVERCORDTOWER1 TSIMSHATSUI HK USD 46,458

ZWILLINGJAHENCKELSCALIMITED 100005485 435COCHRANEDRIVE MARKHAM ON L3R9R5 CA CAD 43,121

45of45

6620497

APPENDIX C

ENDORSEMENT DATED OCTOBER 18, 2016

See attached.

Court File No. CV-15-10832-00CL

ONTARIO

SUPERIOR COURT OF JUSTICE

COMMERCIAL LIST

IN THE MATTER OF THE COMPANIES’ CREDITORS

ARRANGEMENT ACT, R.S.C., 1985, c. C-36, AS AMENDED

AND IN THE MATTER OF A PLAN OF COMPROMISE OR

ARRANGEMENT OF TARGET CANADA CO., TARGET

CANADA HEALTH CO., TARGET CANADA MOBILE GP

CO., TARGET CANADA PHARMACY (BC) CORP.,

TARGET CANADA PHARMACY (ONTARIO) CORP.,

TARGET CANADA PHARMACY CORP., TARGET

CANADA PHARMACY (SK) CORP., and TARGET

CANADA PROPERTY LLC

UNOFFICIAL TRANSCRIPT OF THE

ENDORSEMENT OF THE HONOURABLE REGIONAL

SENIOR JUSTICE MORAWETZ

October 18, 2016

J. Dacks for the Target Canada Entities

D. Ullmann for Capital Brands

J. Carfagnini and J. Mighton for Alvarez & Marsal Canada Inc. in its capacity as Monitor

Monitor intends to bring motion for directions in respect of a late filed claim of Capital Brands.

The materials to be filed by the Monitor will also be sent to other late-filed claimants who have

already been advised that their claims have been barred. This group of claimants will have the

opportunity to file materials and be heard, if so advised.

The Monitor intends to proceed with a Second Distribution in the near future. Monitor has

advised that sufficient reserves will be held back to address the possibility that all late-filed

claims will be allowed. It is acknowledged that there may be an impact on the percent range of

distribution.

Monitor to serve and file its Report by Monday, October 31, 2016. Mr. Ullman to file

responding affidavit by November 4, 2016. Hearing is scheduled for 3 hours on Tuesday,

- 2 -

November 29, 2016 commencing at 8:30 a.m. If parties require further direction to address

scheduling they should contact the Commercial List Office.

The Honourable Regional Senior Justice Morawetz

6622397

6620497

APPENDIX D

LIST OF AUTHORITIES

1

Blue Range Resource Corp., Re, 2000 ABCA 285

2

Canadian Red Cross Society, Re, [2008] OJ No 4114 (Sup Ct J)

3

Re SemCanada Crude Co., 2012 ABQB 489

4

Algoma Steel Corp. v Royal Bank, [1992] OJ No 889 (CA)

5

Pilot Butte Sand & Gravel Co., Re, [1968] 11 CBR (NS) 254 (SKQB)

6

Macdonald Homes Inc., Re, [2003] OJ No 5140 (Sup Ct J)

7

In re Baker (1922), 3 CBR 297 (NBSC)

8

Bank of Nova Scotia v Janzen (Trustee of), [1989] CLD 449 (NSSC)

6620497

IN THE MATTER OF A PLAN OF COMPROMISE OR ARRANGEMENT OF TARGET

CANADA CO., TARGET CANADA HEALTH CO., TARGET CANADA MOBILE GP CO.,

TARGET CANADA PHARMACY (BC) CORP., TARGET CANADA PHARMACY

(ONTARIO) CORP., TARGET CANADA PHARMACY CORP., TARGET CANADA

PHARMACY (SK) CORP., AND TARGET CANADA PROPERTY LLC

Court File No.: CV-15-10832-00CL

ONTARIO

SUPERIOR COURT OF JUSTICE

COMMERCIAL LIST

Proceeding commenced at Toronto

THIRTY-SECOND REPORT OF THE

MONITOR

GOODMANS LLP

Barristers & Solicitors

Bay Adelaide Centre

333 Bay Street, Suite 3400

Toronto, Canada M5H 2S7

Alan Mark LSUC#: 21772U

[email protected]

Jay Carfagnini LSUC#: 22293T

[email protected]

Melaney Wagner LSUC#: 44063B

mwagner@goodmans.ca

Jesse Mighton LSUC#: 62291J

[email protected]

Tel: 416.979.2211

Fax: 416.979.1234

Lawyers for the Monitor