Document 2534837

-2TABLE OF CONTENTS
1.
INTRODUCTION ...................................................................................................................... 3
2.
BACKGROUND.......................................................................................................................... 4
3.
ACTIVITIES OF THE TRUSTEE.......................................................................................... 7
4.
COMMENTARY WITH RESPECT TO THE ISSUES IDENTIFIED AND
ENCOUNTERED BY THE TRUSTEE................................................................................. 8
5.
ASSETS OF PFK AND FMC ................................................................................................. 10
6.
SUMMARY OF REALIZATIONS AND NET AMOUNTS AVAILABLE TO THE
ESTATES OF PFK AND FMC .............................................................................................. 14
7.
OTHER MATTERS ................................................................................................................. 15
8.
FEES AND DISBURSEMENTS OF PWC AND ITS LEGAL COUNSEL................ 18
9.
COST ALLOCATION .............................................................................................................. 19
10.
NEGOTIATED SETTLEMENT BETWEEN SAID ARRATA, THE MEWBURN
PLAINTIFFS AND THE TRUSTEE ................................................................................... 19
11.
STATEMENTS OF RECEIPTS AND DISBURSEMENTS .......................................... 20
12.
ESTIMATED DISTRIBUTION TO THE UNSECURED CREDITORS OF PFK
AND FMC ................................................................................................................................... 20
13.
CONCLUSION .......................................................................................................................... 20
APPENDICES
A.
B.
C.
D.
E.
F.
G.
H.
I.
J.
K.
L.
M.
N.
O.
P.
Q.
R.
S.
PFK Group of Companies Corporate Structure
Consolidation Order
FMC – GSA over PFK
Said Arrata GSA over PFK
Eyelogic Systems Inc. Corporate Search
PFK Personal Property Registry Search
FMC Personal Property Registry Search
Alberta Securities Commission January 7, 2011 Letter
Alberta Securities Commission Summons
RCMP Warrant
Production Order
Federal Court Orders
Summary of Fees of PwC and McLennan Ross LLP
PwC and McLennan Ross LLP Invoices
Fee Allocation Schedule
Settlement Agreement
Statement of Receipts and Disbursements – as Agent for Arrata
Statement of Receipts and Disbursements – FMC Trustee
Statement of Receipts and Disbursements – PFK Trustee
-31.
INTRODUCTION
1.1
On December 9, 2010, Peers Foster Kristiansen Inc. (“PFK”) and Federal Mortgage
Corporation Ltd. (“FMC”) (collectively the “Company”) made assignments in
bankruptcy and PricewaterhouseCoopers Inc. (“PwC”) was appointed as trustee (in such
capacity, the “Trustee”) for the estates pursuant to the Bankruptcy and Insolvency Act,
R.S.C. 1985, c. B-3 (“BIA”). Attached as Appendix “A” is a copy of the corporate
structure of the PFK group of companies which include PFK and FMC.
1.2
PwC was subsequently engaged as agent for Alberta Treasury Branches (“ATB”), HSBC
Bank Canada (“HSBC”), and Said Arrata (“Arrata”) to realize on the respective assets of
these secured creditors.
1.3
On March 2, 2011, Madam Justice J. B. Veit granted a Consolidation Order, consolidating
the administration of the estates of PFK and FMC as if they were one estate. Attached as
Appendix “B” is a copy of the Consolidation Order.
1.4
This is the Trustee’s Sixth Report to the Court. The purpose of this report is to:
1.4.1
provide the Court with an update with respect to the administration of the estates
of PFK and FMC;
1.4.2
seek approval of the fees and disbursements of PwC and its legal counsel incurred
in respect of PFK and FMC and authorizing PwC to pay these fees;
1.4.3
seek approval of the allocation of the fees and disbursements of PwC and its legal
counsel as between PFK and FMC;
1.4.4
seek approval of PwC’s Statement of Receipts and Disbursements attached
herein;
1.4.5
seek approval of the settlement reached between Arrata, the Mewburn Plaintiffs
and the Trustee;
1.4.6
seek an order declaring the security held by Arrata over the assets of PFK to be
valid and enforceable and to have priority over the security held by FMC;
1.4.7
seek an order authorizing PwC to distribute to Arrata the net proceeds of
realizations on PFK, less a holdback for professional fees of PwC and its legal
counsel to complete the administration of the PFK estate; and,
1.4.8
seek approval of PwC’s activities as set out in this Sixth Report.
1.5
In preparing this Sixth Report, the Trustee has relied upon certain unaudited financial
information of the Company, the Company’s books and records, information obtained
from management of the Company and other sources.
1.6
In accordance with industry practice, except as described in this Sixth Report, the Trustee
has not audited, reviewed or otherwise attempted to verify the accuracy or completeness
of the information in a manner that would comply with Generally Accepted Assurance
Standards pursuant to the Canadian Institute of Chartered Accountants Handbook.
1.7
The Trustee reserves the right to refine or amend its comments and findings as further
information is obtained or brought to its attention subsequent to the date of this Sixth
Report.
-42.
BACKGROUND
Peers Foster Kristiansen Inc.
2.1
PFK was in the business of providing investment management services to individuals,
corporations and other entities.
2.2
The ownership structure of PFK is comprised of Tower Farms Ltd. (11.9%), PFK
Management Group (26.6%) and TWM Holdings Ltd. (9.6%), entities controlled by Jay
and Rob Peers. The balance of ownership of PFK is through individual shareholders
(51.9%) who became involved in PFK through various structures including arrangements
in which such shareholders vended in their businesses in exchange for shares of PFK. Set
out below is a diagram of PFK’s ownership structure.
Jay Peers
Rob Peers
100%
(Control)
Tower Farms Ltd.
TWM Holdings
Ltd.
Shareholders
51.9%
11.9%
PFK Management
Group
Peers Foster
Kristiansen Inc.
2.3
Based on the records of PFK, PFK raised approximately $62 million up to the date of
bankruptcy. These funds came from (1) individuals who purchased shares in PFK ($28.5
million), (2) third party mortgages ($4.4 million) and (3) intercompany loans from FMC
($28.9 million).
2.4
These funds were invested in (1) real estate ($16.9 million), (2) various private
corporations ($15.3 million) or (3) advanced as unsecured loans to companies mainly
related to or controlled by Jay, Rob and Marc Peers ($40.0 million). Set out below is a
diagram reflecting the inflows and outflows of PFK.
-5-
Shareholders
Federal Mortgage
Corporation
$28,478,000
Intercompany
Loans
$28,900,000
Peers Foster
Kristiansen Inc.
$4,444,000
3rd Party
Mortgages
Real Estate
$15,344,000
Purchase of shares
in various
companies
2.5
Loans to
Related Companies
PFK’s secured creditors included:
2.5.1
ATB, secured by a charge over real property and a General Security Agreement
(“GSA”);
2.5.2
Bank West, secured by a lease over equipment;
2.5.3
BMW Canada Inc., secured by a lease over vehicles;
2.5.4
FMC, secured by a mortgage over a manufacturing facility in Springbank, Alberta
and a GSA. Attached as Appendix “C” is a copy of the FMC GSA;
2.5.5
GMAC of Canada Limited, secured by a lease over a vehicle;
2.5.6
HSBC, secured by a mortgage on two duplexes and a single family home;
2.5.7
Mintage Financial, secured by a lease over equipment;
2.5.8
National Leasing Group Inc., secured by a lease over equipment;
2.5.9
Roynat Inc., secured by a lease over equipment;
2.5.10 Arrata, secured by a GSA. Attached as Appendix “D” is a copy of Arrata’s GSA;
2.5.11
Schwab Pontiac Buick GMC Ltd., secured by a lease on a vehicle; and
2.5.12 Various statutory security registrations such as liens for real property taxes.
(collectively the “PFK Secured Creditors”).
Federal Mortgage Corporation Ltd.
2.6
FMC was in the business of providing loan portfolio management services.
-62.7
The ownership structure of FMC is comprised of PFK (49%) and Eyelogic Systems Inc.
(51%). Eyelogic Systems Inc. is a corporation registered in Alberta as a vehicle for
investment in many businesses, and attached hereto as Appendix “E” is a true copy of a
current corporate search for this entity. Set out below is a diagram of PFK’s ownership
structure.
Eyelogic Systems
Inc.
Peers Foster
Kristiansen Inc.
Federal Mortgage
Corporation Ltd.
2.8
Based on the records of FMC, FMC raised approximately $42.5 million up to the date of
bankruptcy through the issuance of debentures to individuals. Although many of the
debentures were promoted as being secured by charges over FMC assets including real
property, in fact, none of the debentures had the requisite charging language to result in
the holders thereof having secured claims.
2.9
These funds were subsequently advanced as loans to third parties ($13.5 million) and
loans to PFK ($28.9 million). Set out below is a diagram reflecting the inflows and
outflows of FMC.
Debenture
Holders
$42,500,000
Federal Mortgage
Corporation
Loans to Third
Parties
$13,520,000
2.10
Loans to PFK
$28,980,000
Secured creditors of FMC included:
2.10.1
Canadian Western Bank (“CWB”), secured by a mortgage over FMC’s mortgage
over a recreational property subdivision in Golden, British Columbia, known as
Canyon Ridge;
-72.10.2 HSBC, secured by a GSA;
2.10.3 Douglas Faulkner, secured by a mortgage over the Springbank facility;
2.10.4 Larry and Maureen Pelensky, secured by a mortgage over the Springbank facility;
2.10.5 Carl and Priska Strickler, secured by a mortgage over the Springbank facility;
2.10.6 Victor Shandro, secured by a mortgage over a single family residence;
2.10.7 Cliff Bokenfohr, secured by a mortgage over a multi-unit residential complex in
Crossfield, Alberta; and,
2.10.8 Various statutory security such as liens for real property taxes;
(collectively the “FMC Secured Creditors”)
3.
ACTIVITIES OF THE TRUSTEE
3.1
The activities of the Trustee since the date of bankruptcy have included the following:
3.1.1
Identifying and securing the assets of the Company;
3.1.2
Closing the Company’s bank accounts and opening new accounts in the Trustee’s
name;
3.1.3
Changing utility accounts to the name of the Trustee, where applicable;
3.1.4
Reviewing the adequacy of the Company’s insurance policies and ensuring proper
insurance coverage was in place for the assets;
3.1.5
Completing all statutory administrative requirements pursuant to the BIA;
3.1.6
Performing searches at the Personal Property Registry (“PPR”) and Land Titles
to identify all parties having registered security interests against the Company,
including lessors and other parties claiming interests in specific assets;
3.1.7
Convening and participating in meetings with the inspectors of the estates to
update the inspectors on the administration of the bankruptcies and to seek
direction on the matters generally outlined in this report;
3.1.8
Performing a review of the circumstances surrounding the operations of PFK,
FMC and companies related to the PFK, FMC and their principals and those
related to the principals including an initial forensic review1 sufficient to identify
the complexity of the transactions which have been undertaken by PFK, FMC and
various related parties;
3.1.9
Commencing with a formal sale and marketing process for the assets including
liaising with interested parties, conducting site visits and assisting potential
purchasers with due diligence (as discussed further below);
1 We note the forensic investigation was suspended on instruction of the inspectors when it was concluded that the
cost was disproportionate in relation to the expected benefit.
-8-
4.
3.1.10
Responding to and assisting various government agencies with respect to their
investigations of the businesses and the business dealings of its principals;
3.1.11
Communicating with various stakeholders and interested parties regarding the
status of the bankruptcy, and the Trustee’s efforts to realize on the assets; and
3.1.12
Establishing a website (www.pwc.com/ca/en/services/insolvencyassignments/pfk-and-fmc) for creditors and other stakeholders to obtain
information on the bankruptcy and the sale and marketing process as described
further herein.
COMMENTARY WITH RESPECT TO THE ISSUES IDENTIFIED AND
ENCOUNTERED BY THE TRUSTEE
4.1
In general, the operations and assets of PFK and FMC were closely connected and
involved many complex legal arrangements such as re-mortgaging of properties,
mortgages on mortgages and intercompany transactions. In many cases, multiple parties
were involved and positions had to be reviewed and assessed in order to determine if
recoveries could be made. This process has been very time consuming both from a legal
and financial review perspective and, unfortunately, produced very few recoveries.
4.2
The Trustee determined during the course of the bankruptcies of PFK and FMC, that
many assets of PFK and FMC had been overstated, there was no documentary evidence to
prove advances on what had been recorded by PFK and FMC as secured loans receivable,
mortgages receivable remained on the books and records of FMC which had long since
been paid out, intercompany advances were not properly authorized or documented or
secured, and many transactions were convoluted to the point of being virtually impossible
to understand and enforce.
Issues with Respect to the Secured Creditors of Peers Foster Kristiansen Inc.
4.3
Of the PFK Secured Creditors (whose claims were vetted by the Trustee’s independent
counsel who gave opinions on the validity and enforceability thereof):
4.3.1
Arrata purchased $2,500,000 in shares in Metaform Investment Fund Corp.
secured by a Put and Call Option Agreement and a GSA pursuant to which PFK
was obligated to purchase such shares at a purchase price of $4,864,632.43
within a four year period. As security for the purchase price on the Put and Call
Option, PFK granted a GSA over all of its present and after acquired personal
property, ranking second behind ATB’s GSA. Such GSA was registered at the
Alberta PPR.
4.3.2
The Pelenskys provided funds to PFK secured by a Put and Call Option on two
lots in the Canyon Ridge development. Title to the lots was held by Mrs.
Pelensky, but as the amounts owed on the Put and Call Option were substantively
greater than the value of the lots, the Trustee did not exercise the call and Mrs.
Pelensky retained title to the lots.
4.3.3
Jay Peers was the owner of a lot in the Parkdale district of Calgary, held in trust
for PFK. FMC held a mortgage on the property, and had given to the Pelenskys
an assignment of that mortgage as security for loans made by the Pelenskys to
FMC. That assignment of mortgage was subsequently replaced with a mortgage
directly to the Pelenskys, as consideration for the Pelenskys leaving with FMC,
monies that otherwise would have been returned to the Pelenskys by virtue of
-9return of a share redemption. That mortgage was satisfied in connection with the
sale of the property.
4.4
4.3.4
Bank West held a lease of equipment with PFK as co-leasee with PFK
Development Inc., and the Trustee released its interest in that equipment upon
being satisfied that there was no equity in the equipment for PFK.
4.3.5
GMAC of Canada Limited held a lease over a GMC truck, and the Trustee
released its interest therein to the lessor upon being satisfied that there was no
equity in the vehicle.
4.3.6
Schwab Pontiac Buick GMC Ltd. held a lease over a vehicle, and the Trustee
released its interest therein to the lessor upon being satisfied that there was no
equity in the vehicle.
4.3.7
Roynat Inc. held a lease over equipment, and the Trustee released its interest
therein upon being satisfied that there was no equity in the equipment.
4.3.8
National Leasing Group Inc. held a lease over equipment, and the Trustee
released its interest therein upon being satisfied that there was no equity in the
equipment.
4.3.9
Mintage Financial held a lease over equipment, and the Trustee released its
interests therein upon being satisfied that there was no equity in the equipment.
Attached as Appendix “F” is a copy of the PPR search for PFK effective February 2, 2011.
Issues with Respect to the Secured Creditors of Federal Mortgage Corporation Ltd.
4.5
Of the FMC Secured Creditors (whose claims were vetted by the Trustee’s independent
counsel who gave opinions on the validity and enforceability thereof):
4.5.1
CWB held a mortgage of a mortgage granted by PFK to FMC over the Canyon
Ridge subdivision, which was a joint venture with the original owner of the
property, Hubert Miller, who contributed the property and the building expertise
to the subdivision development, with PFK and FMC providing development
financing. In order to preserve value in the FMC mortgage, the Trustee arranged
for refinancing to take out the CWB position (which was then nearing completion
of foreclosure), and then entered into an agreement with Mr. Miller to wind-up
the joint venture and distribute as between the joint venture partners, the
remaining assets of the joint venture, based on their relative contributions. The
subdivision lots which remained with the Trustee were then marketed by the
Trustee’s realtor, with the proceeds being utilized to repay the refinancing and to
cover other carrying and related expenses.
4.5.2
HSBC held a GSA over the assets of FMC, and following receipt of an opinion as
to validity and enforceability of that security from its independent counsel, PwC
accepted an appointment as agent to realize on such security on behalf of HSBC.
HSBC was paid out from the proceeds of realization on assets charged in its
favour.
4.5.3
The Pelenskys, Mr. Faulkner and the Stricklers held mortgages of a mortgage
granted by PFK to FMC over the Springbank facility. Such interests were
subordinate to the first mortgage in favour of ATB. In order to avoid ATB
foreclosing on the Springbank facility, PwC agreed to act as agent for ATB in
disposing of the Springbank facility, so as to preserve whatever value FMC and
- 10 PFK might have had in the property over and above the ATB indebtedness, the
interests of the Pelenskys, Mr. Faulkner and the Stricklers, and the claims of
various builders lien holders. Ultimately, the property was sold for less than ATB
was owed, resulting in a deficiency to ATB which was satisfied through payment
to ATB from other PFK monies. As a result, none of the Pelenskys, Mr. Faulkner
or the Stricklers received any monies on their mortgages of mortgage, and the
various lien holders received nothing from the sale of the Springbank facility.
4.6
4.5.4
Mr. Victor Shandro held a charge on an FMC mortgage over property owned by
Christine Shandro and Paula Hale. In substance, Mr. Shandro had provided
funds to FMC to enable FMC to provide mortgage financing to the owners of the
property. To provide security for payment of its advances, FMC granted a charge
on the FMC mortgage. Ultimately, FMC had no equity in the transaction and
allowed the property to revert to Mr. Shandro.
4.5.5
Cliff Bokenfohr held a mortgage over a project in Crossfield, Alberta being
developed by PFK. FMC released its interest in the project upon receiving
$79,500 for its interest in the project.
Attached as Appendix “G” is a copy of the PPR search for FMC effective February 2, 2011.
Other Issues
5.
4.7
In January 2010, the owners of the shares in Island Tractor & Supply (1999) Ltd.
(“Island Tractor”) transferred 30% of their shares in Island Tractor to PFK in exchange
for shares in PFK alleged to be of an equivalent value. The transaction was challenged by
the vendors as having been based upon fraud, and after significant negotiation, an
arrangement was made pursuant to which the proceeds of sale of the assets of Island
Tractor were distributed as between those vendors and PFK resulting in the Trustee
settling its interest therein in consideration of the payment of approximately $47,000.
Although this represented a discount of some two-thirds from what potentially could have
been achieved had there been no allegation of fraud, the assets the subject of such
allegations were clearly identifiable and traceable and the Trustee concluded it was
unlikely to succeed in litigating with the vendors of those shares in order to capture the
full value of the 30% shareholding.
4.8
FMC provided financing to a related entity H.M.E. Evans & Company (“HME Evans”) to
enable HME Evans to satisfy other debts. PFK held shares in HME Evans (51.03%
shareholder). PFK had also loaned monies to HME Evans, although the documentation
of that loan was unclear, resulting in some uncertainty as to whether the loan could be
recovered. In the liquidation of HME Evans, the debt to FMC was repaid. In addition,
PFK received $1.1 million for its uncontested equity interest in HME Evans and settled
after a lengthy litigation for $127,000 as repayment of its debt claim.
4.9
With the foregoing in mind, set out below is an update with respect to the assets and
liabilities of PFK and FMC.
ASSETS OF PFK AND FMC
5.1
As discussed above, most of the real property assets of PFK and FMC were significantly
encumbered with multiple mortgages or other security interests and therefore, the sale of
these assets was complicated and cumbersome and did not provide a return of equity to
the estates. Further, most properties were in a poor state of upkeep and repair resulting
in significant discounts required to sell them. In addition, most properties had significant
property tax arrears requiring payment prior to or as part of the sales.
- 11 5.2
Many of the smaller, encumbered assets were sold, although realizations for the estate
have been minimal.
5.3
The non-real estate assets of the Company were largely unsecured loans to related
companies and individuals and very few of these loans were backed by registered
mortgages or tangible assets resulting in minimal recoveries.
5.4
Set out below is a summary of the significant assets of PFK and FMC.
Peers Foster Kristiansen Inc.
5.5
5.6
As set out in the Trustee’s Preliminary Report, the records of PFK reflected the following
assets.
Accounts Receivable
Demand Loan - due from Grayling/Clearcalm
Intercompany Loans Receivable (Metaform, Titanwall, Tower Farm)
Investment in shares (Visionwall/Thinkcorp/Grayling/Metaform)
Real Estate - highly leveraged by third parties
Furniture and other
Vehicles - leased
Machinery, Equipment and Plant
Book Value
$
22,428
8,751,212
31,223,487
15,343,724
16,926,673
82,265
46,809
148,816
Total
72,545,414
Net Recoveries
$
127,000
1,182,069
38,295
1,347,364
The Trustee provides the following information with respect to the status of these assets:
5.6.1
Accounts receivable
5.6.1.1 The records of PFK reflected an accounts receivable balance of
approximately $22,000; however, these balances appear to be due from
related parties such as HME Evans and certain individuals.
5.6.1.2 The Trustee came to a settlement agreement with the various
stakeholders in HME Evans resulting in the collection of $127,000
(discussed further herein).
5.6.1.3 Amounts due from various individuals was determined to be
uncollectable.
5.6.2
Demand loan due from Grayling Wireless/ClearCalm Inc. and intercompany
loans receivable due from Metaform Venture Corp., Titanwall, and Tower Farms
- unsecured
5.6.2.1 The only evidence that the Trustee has in support of the amounts due
from the parties above is the pre-bankruptcy financial statements. The
Trustee had no evidence to support the claims other than the financial
statements.
5.6.2.2 The Trustee issued demand letters, requested financial information, met
with parties involved and investigated the information available to PwC.
The investigations led to the conclusion that these companies themselves
no longer had any assets and, therefore, pursuing these parties would
result in significant costs and ultimately not yield any recoveries.
- 12 5.6.3
Investment in shares of Visionwall, Thinkcorp, Grayling Wireless and Metaform
Venture Corp.
5.6.3.1 Based on the Trustee’s review of the financial statements of the
companies noted above, the value of PFK’s investments are nil, and
therefore, there was no realizable value in the shares of these companies.
We note that Visionwall made an assignment in bankruptcy in 2011.
5.6.3.2 As noted below in section 7.4, Mr. Belzil received information from a
confidential source that enabled him to trace transactions that occurred
post-bankruptcy without PwC’s knowledge.
5.6.4
Real Estate – highly leveraged
5.6.4.1 The real estate owned by PFK was highly leveraged by third party
mortgages and mortgage loans from FMC. Set out below is a summary of
PFK’s real estate holdings
Book Value Encumbrances Realizations Equity to PFK
$
$
$
$
Crossfield Condo
3,445,650
5,350,000
Springbank Warehouse
6,237,429
11,500,000 2,250,000
Canyon Ridge - joint venture
2,466,957
3,045,950
1,100,000
Duplex 1, 2
1,403,530
2,308,000 1,050,000
Sobush House
547,964
405,442
560,000
75,242
Parkdale Lot
440,970
880,000
320,000
HME Evans Properties and shares
1
568,360
1,106,827
Woking Land
1
40,000
Rollover Properties
2,384,171
2,384,171
16,926,673
26,481,923 5,280,000
1,182,069
- No equity av ailable to PFK in Crossfield condo, released to 1 st mortgagee, Boekenfohr
- No equity av ailable to PFK in Springbank warehouse, shortfall to 1 st mortgagee A TB
- No equity av ailable to PFK in Cany on Ridge/Golden BC lots, 1 st mortgagee CWB paid in full
- Duplex es and Sobush house foreclosed by HSBC, net surplus to PFK after costs
- No equity av ailable to PFK, released to 1 st mortgagee Pelensky
- HME properties were owned by HME and sold by liquidator of HME. PFK recov ered through an HME
div idend distribution
- There was no documentation in PFK's possession regarding Woking and Rollov er properties
5.6.5
Furniture, vehicles, machinery and other
5.6.5.1 The Trustee realized on furniture and artwork owned by PFK resulting in
realizations of approximately $38,000.
5.6.5.2 With respect to the vehicles and machinery, these assets were leased and
after determining that there was no equity in the estate, the Trustee
released these assets to the respective lessors.
Federal Mortgage Corporation Ltd.
5.7
As set out in Trustee’s Preliminary Report, the records of FMC reflected the following
assets.
- 13 -
5.8
Intercompany Loans Receivable (advances to PFK)
Related Party Mortgages Receivable
Mortgages and Loans Receivable (Canyon Ridge/misc mortgages)
Book Value
$
8,901,112
13,247,267
13,520,404
Total
35,668,782
Net Recoveries
$
527,507
2,158,767
2,686,274
The Trustee provides the following information with respect to the status of these assets:
5.8.1
Intercompany loans receivable (balance due from PFK)
5.8.1.1 The advances made by FMC to PFK were secured by a third priority GSA
granted to FMC by PFK, ranking behind the security of ATB, Arrata and
various mortgagees, as noted further in this report.
5.8.1.2 As noted further in this report, realizations in PFK were paid to the
secured creditors in priority to FMC. There is a shortfall to Arrata on the
realizations of PFK’s assets and therefore, there are no recoveries on
FMC’s intercompany loans.
5.8.2
Related party mortgages receivable
5.8.2.1 These balances represent mortgages on properties owned by PFK and
HME Evans, namely Springbank, the duplexes, Crossfield condo,
Parkdale and HME properties.
5.8.2.2 As noted in the PFK section above, these properties were highly
leveraged and the FMC mortgages were, in many cases, the second/third
or fourth ranking mortgages resulting in nominal recoveries to FMC.
5.8.3
Mortgages and loans receivable (Canyon Ridge project/misc mortgages)
5.8.3.1 PFK was a joint venture partner in a residential property development
located in Golden BC. These lands were held by the joint venture,
although PFK had obtained a mortgage on the property from FMC who in
turn granted a mortgage of mortgage to CWB.
5.8.3.2 The Trustee entered into an agreement where the joint venture partner
paid approximately $350,000 of outstanding property taxes on the
development and the estate received certain properties in exchange for
its interest in the joint venture.
5.8.3.3 Subsequently, the Trustee obtained refinancing of the properties in the
Canyon Ridge development so as to redeem CWB’s security as CWB had
commenced foreclosure proceedings.
5.8.3.4 A total of 25 lots were initially marketed en bloc to developers and then
to individuals through a realtor engaged by the Trustee; however, the
market conditions in the interior of British Columbia from 2011 to 2014
proved difficult for the sale of recreational properties. As a result, total
realizations on the 25 lots totaled $1.45 million or an average of $58,000
per lot.
- 14 5.8.3.5 With respect to miscellaneous loans receivable, we noted that the loans
receivable balances were significantly overstated or lacked proper
documentation; however, the Trustee did recover approximately
$715,000.
6.
SUMMARY OF REALIZATIONS AND NET AMOUNTS AVAILABLE TO THE ESTATES
OF PFK AND FMC
6.1
Set out below is a summary of the realizations and the net available to the unsecured
creditors after consideration of the claims of the secured creditors.
Peers Foster Kristiansen Inc.
6.2
As noted above, the secured creditors of PFK with GSA security in order of priority are
ATB, Arrata, and FMC, each of which held GSAs over the assets of PFK. ATB’s claim has
been satisfied in full, but insufficient funds are available to satisfy in full the claim of
Arrata and, therefore, no funds are available to satisfy the claim of FMC. As a result of
insufficient funds to satisfy the secured creditors, no monies will be available for
unsecured creditors of PFK.
6.3
Upon payment of ATB’s claim in full, and having obtained an independent legal opinion
with respect to the validity and enforceability of Arrata’s security, PwC agreed to act as
agent for Arrata in enforcement of his security, with a view of minimizing the expenses
which would otherwise be incurred by Arrata appointing a receiver or a receiver and
manager over PFK.
6.4
Set out below is a listing of the realizations obtained on the assets of PFK and the net
recoveries reflecting a shortfall to Arrata:
HME Dividend
HME Debt Settlement
Sobush House
Island Tractor Settlement
Sale of furniture and artwork
Other
$
1,106,827
127,000
75,243
46,874
38,295
134,731
1,528,970
Less: administration costs and payments to secured creditors
Estimated net recoveries to second ranking GSA holder,
Arrata before costs incurred subsequent to Nov.15
Amount due to Arrata
Amount available to FMC under its third ranking GSA over PFK
(926,682)
602,288
(4,864,623)
-
Federal Mortgage Corporation Ltd.
6.5
As noted above, HSBC had the only GSA over the assets of FMC, and its claim has been
satisfied in full.
6.6
Set out below is a listing of the realizations obtained on the assets of FMC and the net
recoveries to the estate:
- 15 -
Canyon Ridge Sales
Mortgage receivables
HME Debt Settlement
Bokenfohr Settlement
Other
$
1,445,545
713,222
527,507
79,500
1,203,935
3,969,709
Less: administration costs and payments to secured creditors
Estimated surplus available to unsecureds, before costs
incurred since Nov.15
6.7
7.
(2,894,585)
1,075,124
As a result, unsecured creditors of FMC will be entitled to a dividend, estimated at
approximately 2% of their claim, after the costs of the bankruptcy proceedings.
OTHER MATTERS
Actions Commenced Against Peers and Certain Related Companies by Rackel Belzil
LLP
Background
7.1
Certain class action proceedings were commenced by a group of investors of PFK and
FMC against Jay Peers, certain family members and certain related companies. The
Plaintiffs are represented by Mr. Louis Belzil of Rackel Belzil LLP. Such action was
subsequently converted from a proposed class action to a regular civil proceeding.
7.2
The Trustee has been assisting/cooperating with Mr. Belzil in his prosecution of the
litigation, while preserving whatever rights PFK may have in the proceeds of such
litigation. While such actions concentrated on the pursuit of claims personal to the
Plaintiffs (such as misrepresentations made to them specifically) and sought remedies
unique to the Plaintiff such as constructive trusts, the Trustee maintained an interest
pending ascertainment of whether some recoveries more properly belonged to PFK rather
than the Plaintiffs personally.
Allegations
7.3
Mr. Belzil amended his Statement of Claim on a number of occasions to reflect additional
materials provided by the Trustee and to add additional defendants.
7.4
The various affidavits filed by Mr. Belzil to date outline the following allegations, amongst
others:
7.4.1
ClearCalm Inc. was the 100% wholly owned subsidiary of Grayling Wireless.
7.4.2
ClearCalm Inc. developed certain intellectual property relating to proprietary
wireless communication.
7.4.3
PFK advanced funds to Grayling Wireless who, in turn, advanced funds to
ClearCalm Inc. to develop the intellectual property.
7.4.4
Grayling Wireless entered into an agreement with Scott Health & Safety to
market the ClearCalm Inc. technology.
- 16 7.4.5
PFK informed Grayling Wireless that it was default of its loans and appointed
Metaform Venture Corp. as manager.
7.4.6
Funds were advanced by PFK to Metaform Venture Corp. to develop the
ClearCalm Inc. intellectual property.
7.4.7
PFK loans to Grayling Wireless, ClearCalm Inc., Metaform Venture Corp. and
Kamo Holdings Ltd. totaled approximately $28 million.
7.4.8
On September 20, 2010 PFK, Grayling Wireless and ClearCalm Inc. entered into
a Settlement Agreement in respect of the Grayling Wireless loans whereby PFK
was to be issued 90.1% of the voting shares of ClearCalm Inc. and PFK was to
release Grayling Wireless from its loan obligations.
7.4.9
On December 23, 2010, (after the December 9, 2010 bankruptcy of PFK and
without the Trustee’s consent), an amended Settlement Agreement (stated to be
effective November 14, 2010) was entered into between PFK, ClearCalm Inc.,
Grayling Wireless and Metaform Venture Corp. whereby the share issuance was
cancelled and all of ClearCalm Inc.’s assets and liabilities were transferred to
Metaform Venture Corp.
7.4.10 On December 23, 2010, ClearCalm Inc. executed an agreement with 1474395
Alberta Ltd. for management services of Rob Peers, backdated to Dec. 1, 2010.
7.5
7.4.11
On December 23, 2010, ClearCalm Inc. issued 13.9 million voting shares to
1474395. Grayling Wireless owned the remaining 13.9 million voting shares.
7.4.12
In September 2011, Metaform Venture Corp. licensed ClearCalm Inc. technology
to Rocky Mountain Embedded Design, an entity associated with David Amero, a
former employee of Grayling Wireless.
7.4.13
Scott Health & Safety used the intellectual property in certain products which it is
currently selling.
7.4.14
On September 30, 2013 ClearCalm Inc. issued 5 billion class A voting shares to
Graying, effectively diluting all other shareholdings including PFK’s to nil. 31
billion of Class B non-voting shares were issued to Kyoto Corp. An affected
shareholder has obtained charging orders which has resulted in monies otherwise
payable by Scott Health & Safety being paid into court, and has been pursuing
settlement of various matters which would result in those monies being released
to his clients. Some $400,000 has been collected to date, and further monies
may yet be collected estimated at $58,000, exclusive of claims against accounting
and legal advisors.
7.4.15
An October 31, 2013 shareholders meeting was called to authorize the issuance of
these shares. An affected shareholder applied to Court and the meeting was
blocked pursuant to an order of the Court.
The bankruptcy estate of PFK has no interest in the monies in court referenced above
given the significant shortfall to Arrata and FMC, but Arrata may have an interest therein.
There are ways in which the Arrata security could become ineffective to attach such
monies, one example being if Mr. Belzil’s clients are held by the Court to be “constructive
trust beneficiaries”, meaning that the monies they invested can be traced through to the
ultimate asset acquired from their funds.
- 17 Status of Trustee’s Legal Actions
7.6
On December 3, 2012, the Trustee filed Statements of Claim against Grayling Wireless
USA Inc., Titanwall Inc., Titanwall Building Systems Inc., Metaform Venture Corp. and
Tower Farm Ltd. in order to preserve potential claims against these companies for the
debts owing by them to PFK.
7.7
The only evidence that the Trustee has in support of the claims is the pre-bankruptcy
financial statements, indicating receivables due from the five Defendants. The Trustee
had no evidence to support the claims other than the financial statements. The Trustee’s
investigations led to the conclusion that these companies themselves no longer have any
assets and, therefore, a judgment obtained against them would not realize any funds (as
noted previously). As a result and as authorized by the Inspectors and Arrata, the Trustee
did not pursue these actions.
Investigation by the Alberta Securities Commission
7.8
On December 23, 2010, the Trustee was contacted by the Alberta Securities Commission
(“ASC”) advising that the ASC was reviewing the distribution of securities by PFK, FMC
and HME.
7.9
On January 7, 2011, a formal letter was set to the Trustee requesting certain information
with respect to PFK and FMC. Attached as Appendix “H” is a copy of this letter.
7.10
Subsequent to January 7, 2011, and over a period of ten months the ASC issued over six
Summons for the Trustee to attend examinations in connection with the ASC’s
investigation of PFK and FMC, including numerous follow up requests for information
and/or clarifications on the information provided. Attached as Appendix “I” are copies of
these Summons.
7.11
The Trustee has cooperated with the ASC in every aspect of the ASC’s investigation into
the Company’s regulatory misconduct, subject to its obligations under the BIA and as
required pursuant to the Summons.
7.12
The Trustee understands that the ASC has completed its investigation and the matter is
proceeding to trial on or about February 12, 2016.
Investigation by the Royal Canadian Mounted Police
7.13
On January 3, 2013, the Provincial Court of Alberta, upon being satisfied that there were
reasonable grounds to believe that offences under Sections 380(1)(a) and 334(b) of the
Criminal Code were committed, granted a Search Warrant to the RCMP with respect to
the books and records of PFK, FMC and HME in the Trustee’s possession.
7.14
On January 7, 2013, the RCMP Integrated Market Enforcement Team served a Search
Warrant on PwC for the seizure of all the books and records of PFK, FMC and HME.
Attached as Appendix “J” is a copy of the warrant.
7.15
Subsequently, on February 26, 2013 a Production Order was served on PwC. Attached as
Appendix “K” is a copy of this order.
7.16
The Trustee spent a significant amount of time dealing and cooperating with the RCMP
while they investigated PFK, FMC, HME and their principals.
- 18 7.17
While the documentation in the possession of the Trustee was provided to the RCMP
pursuant to the Search Warrant, the Trustee has not received any further correspondence
from the RCMP and we are not privy to the current status of the RCMP’s investigation.
Access to Books and Records by Canada Revenue Agency
8.
7.18
On November 17, 2012, the Federal Court granted an order to Canada Revenue Agency
(“CRA”) directing PwC to deliver to CRA certain books and records of PFK, FMC and
HME pertaining to the H.M.E. Evans Associates Program. Attached as Appendix “L” is a
copy of these orders.
7.19
As with the RCMP search warrant, the Trustee has spent a significant amount of time
assisting CRA with respect to their investigation of PFK and FMC and complying with the
Federal Court order.
FEES AND DISBURSEMENTS OF PWC AND ITS LEGAL COUNSEL
8.1
Pursuant to the Consolidation Order noted previously, PwC consolidated the estates of
PFK and FMC. This resulted in the PwC issuing consolidated invoices for PFK and FMC.
Attached as Appendix “M” is a summary of the invoices issued by PwC along with those of
its legal counsel.
8.2
Copies of the first page of the invoices are attached as Appendix “N”. The Trustee
confirms that the invoices and payment of the same have been approved by the
Inspectors and Arrata.
8.3
PwC and its legal counsel performed a review of its consolidated invoices and based on
this review subsequently allocated the fees amongst PFK and FMC (discussed in the
preceding section).
8.4
The Trustee advises that the fees and costs of the agency appointments in respect of ATB
and HSBC were invoiced separately to each of the respective secured creditors and no
estate funds were utilized to pay these agency fees and costs. These invoices are not
included in Appendix “M”.
8.5
PwC is seeking approval of its fees and those of its legal counsel described below.
Fees of PwC and its Legal Counsel, as Agent for Arrata in Peers Foster Kristiansen
Inc.
8.6
The total fees and disbursements of PwC, in its capacity as agent for Arrata in respect of
PFK for the period November 22, 2010 to November 15, 2015 amount to $465,600.97
(excluding GST).
8.7
The total fees and disbursements of McLennan Ross LLP, in its capacity as legal counsel
for the agent of Arrata in respect of PFK for the period December 9, 2010 to December 8,
2015 amount to $109,872.98 (excluding GST).
Fees of PwC and its Legal Counsel, as Trustee of the Estate of Peers Foster
Kristiansen Inc.
8.8
All administrative matters with respect to PFK have been dealt with, invoiced to and been
paid from realizations on the assets subject to Arrata’s security. Accordingly, no fees were
charged to the estate of PFK by PwC or its legal counsel.
- 19 Fees of PwC and its Legal Counsel, as Trustee of the Estate of Federal Mortgage
Corporation Ltd.
9.
10.
8.9
The total fees and disbursements of PwC in its capacity as Trustee of FMC for the period
November 22, 2010 to November 15, 2015 amount to $544,453.58 (excluding GST).
8.10
The total fees and disbursements of McLennan Ross LLP, in its capacity as legal counsel
for the Trustee of FMC for the period December 9, 2010 to November 15, 2015 amount to
$104,449.46 (excluding GST).
COST ALLOCATION
9.1
Attached hereto and marked as Appendix “O” is an allocation of PwC’s fees and those of
its independent counsel, as between the PFK and FMC.
9.2
As is indicated therein, as at November 15, 2015, PFK was required to transfer to FMC the
sum of $460,790.81 to reimburse FMC for costs paid by FMC on behalf of PFK.
9.3
Further professional fees will be incurred by both the PFK and FMC estates to conclude
these proceedings.
9.4
PwC and its counsel have reviewed their accounts rendered during the course of the
administration of these estates up to November 15, 2015, and have allocated those costs
as between PFK and FMC, as contemplated in the Consolidation Order granted March 2,
2011. As reported below, Mr. Belzil’s clients and Arrata are in agreement with such
allocation and Arrata agreed to the transfer of funds from PFK to FMC.
9.5
In addition, on December 17, 2015 the Trustee convened an inspectors’ meeting to review
the cost allocation. At this meeting the inspectors approved the cost allocation and
authorized the transfer of $460,790.81 to FMC from PFK.
9.6
All future costs incurred by the Trustee or Agent of Arrata will be specifically allocated to
the estates that PwC is acting for.
9.7
The Trustee seeks approval of this allocation by this Honourable Court.
NEGOTIATED SETTLEMENT BETWEEN SAID ARRATA, THE MEWBURN
PLAINTIFFS AND THE TRUSTEE
10.1
The Trustee, Mr. Belzil on behalf of his clients (the “Mewburn Plaintiffs”), and counsel
for Arrata, have been having discussions for many months with respect to how to bring
the PFK and FMC files to a conclusion while the Mewburn Plaintiffs’ action remains
outstanding and incomplete.
10.2
Effective November 11, 2015, the Mewburn Plaintiffs, Arrata and the Trustee entered into
an agreement, a copy of which is attached as Appendix “P”, pursuant to which the parties
agree to the allocation of receipts and disbursements compiled by the Trustee as
described above, Arrata waives any interest he may have in the proceeds of the Mewburn
Plaintiffs’ action and the Mewburn Plaintiffs waive any rights they may have to challenge
Arrata’s security, all of which will enable the Trustee to wind-up the PFK bankruptcy and
make a distribution to Arrata of the remaining funds.
10.3
The Trustee recommends implementation of the foregoing settlement, absent which the
Trustee anticipates having to litigate with the Mewburn Plaintiffs and Arrata with respect
- 20 to the issues described herein. As the outcome of such litigation would be uncertain and
the costs significant, the Trustee recommends approval of the said agreement.
11.
12.
STATEMENTS OF RECEIPTS AND DISBURSEMENTS
11.1
We attach as Appendix “Q” and “R” a Statement of Receipts and Disbursements for PwC
in its capacity as agent for Arrata in respect of PFK and PwC in its capacity as Trustee of
FMC, respectively, for the period December 9, 2010 to January 15, 2016 which reflects an
excess of receipts over disbursements of $602,288.14 for PFK and $1,075,124.29 for
FMC, after consideration of the $460,790.81 transferred from PFK to FMC.
11.2
In addition, we attach as Appendix “S” a Statement of Receipts and Disbursements for
the Trustee of PFK for the period December 9, 2010 to January 15, 2016 which reflects an
excess of receipts over disbursements of $nil.
11.3
Such statements do not reflect costs incurred since November 15, 2015.
ESTIMATED DISTRIBUTION TO THE UNSECURED CREDITORS OF PFK AND FMC
Peers Foster Kristiansen Inc.
12.1
As noted above, Arrata is the priority ranking secured creditor (after the payment in full
of ATB) and realizations on the assets of PFK resulted in a shortfall to Arrata.
Accordingly, no funds will be available to the next secured creditor, FMC, and as a result,
there will be no distribution to PFK’s unsecured creditors.
Federal Mortgage Corporation Ltd.
13.
12.2
Although the administration of the FMC estate was complex as highlighted previously,
the Trustee anticipates that it will be in a position to declare a small dividend to FMC’s
unsecured creditors.
12.3
Although the Trustee disallowed a number of claims filed as secured claims at the outset
of the proceedings, the Trustee has not commenced with a review of the validity of the
unsecured claims filed in the estate for distribution purposes; however, based on a review
of FMC’s claims registry, there are approximately $40 million of unsecured claims filed in
FMC.
12.4
Based on the quantum of the unsecured claims filed in FMC and assuming these claims
are all accepted by the Trustee, a dividend of approximately $0.02 could be declared.
CONCLUSION
13.1
The administration of the estates is now substantially complete, all assets of PFK and
FMC have been realized upon and distribution of the net proceeds to the appropriate
secured creditors have been made with the exception of Said Arrata.
13.2
The Trustee respectfully requests that this Court grant the Trustee’s motion to:
13.2.1
approve the fees and disbursements of PwC and its legal counsel incurred in
respect of PFK and FMC;
13.2.2 approve the allocation of fees and disbursements of PwC and its legal counsel
between PFK and FMC; and
- 21 13.2.3 approve the settlement reached between Arrata, the Mewburn Plaintiffs and the
Trustee;
13.2.4 approve the Statement of Receipts and Disbursements attached as Appendix “Q”,
“R” and “S”; and
13.2.5
declare the security held by Arrata over the assets of PFK to be valid and
enforceable and to have priority over the security held by FMC;
13.2.6 distribute to Arrata the net proceeds of realizations on PFK, less a holdback for
professional fees of PwC and its legal counsel to complete the administration of
the PFK estate; and,
13.2.7
approve the activities of the Trustee as set out in this Sixth Report.
This report is respectfully submitted this 29th day of January, 2016.
PricewaterhouseCoopers Inc.
In its Capacity as Agent for Said Arrata and as Trustee of the Estates of
Peers Foster Kristiansen Inc. and Federal Mortgage Corporation Ltd.
Sean Fleming, CIRP
Senior Vice President
- 22 -
APPENDIX A
PFK Group of Companies Corporate Structure
- 23 -
APPENDIX B
Consolidation Order
- 24 -
APPENDIX C
FMC – GSA over PFK
- 25 -
APPENDIX D
Said Arrata GSA over PFK
- 26 -
APPENDIX E
Eyelogic Systems Inc. Corporate Search
- 27 -
APPENDIX F
PFK Personal Property Registry Search
- 28 -
APPENDIX G
FMC Personal Property Registry Search
- 29 -
APPENDIX H
Alberta Securities Commission January 7, 2011 Letter
___________
ASC
AIbrta Securities Conmission
DIRECT LINE:
DIRECT FAX:
E-MAIL:
403.297.7257
403.297.2685
shawn.taytor®asc. ca
January 7,2011
By E-Mail
File No.:
ENF-007545
Price Waterhouse Coopers LLP
10088 102 Avenue NW
Edmonton, Alberta
Attention:
Kevin Peterson
DearSir:
Re:
Federal Mortgage Corporation and Peers Foster Kristansen Inc. (“FMCIPFK”)
Pursuant to a request I have made of Jay Peers about FMCIPFK, who has advised me to deal
with you directly, I hereby request that you provide me with any of the following information
that you may have:
1. a description of how H.M.E. Evans Company (“HME”) fits with FMC/PFK;
2. a list of all related entities to FMCIPFK including all subsidiaries and other entities
controlled by the principals of FMC/PFK;
3. a list of all directors, officers and shareholders of HME, FMCIPFK and related entities;
4. a list of all securities (debt, equity, etc.) and the holders of those securities issued by
FMCIPFK and related entities, including the amount paid for the securities and contact
information for the security holders;
5. copies of any agreements with security holders, including but not limited to subscription
agreements; and
6. copies of all statements or other communications sent by FMCIPFK or other entity to the
holders of securities in FMC/PFK or related entities.
I would appreciate it if this information could be sent to my attention as soon as practical.
YouImly,
.
...
...
Shawn Taylor
Investigative Counsel
cc:
Jay Peers
SUITE 600, 250- 5TH STREET S.W., CALGARY, ALBERTA, CANADA, T2P 0R4 TEL: 403.297.6454 FAx: 403.297.6156
www.atbertasecuritfes.com
- 30 -
APPENDIX I
Alberta Securities Commission Summons
ENF-007545
-
11
-
sum
ALBERTA SECURITIES COMMISSION
Securities Act
SUMMONS TO A WITNESS PURSUANT TO
SECTION 28,29 OR 42 OF THE SECURITIES ACT
RE:
AN INVESTIGATION PURSUANT TO SECTION 41(1) OF THE ACT
TO:
Kevin S. Peterson
do PricewaterhouseCoopers LLP
Suite 1501, 10088 102 Avenue NW
Edmonton, Alberta T5J 3N5
—
You are hereby summoned and required to attend before me at an examination to be held at the
th
5
Street SW in the City of Calgary
offices of the Alberta Securities Commission 6 Floor, 250
o’clock
in the am (local time), and
on Thursday the 10th day of February, 2011 at the hour 9:00
so from day to day until the examination is concluded to give evidence on oath in connection
with an investigation ordered by the Director, Enforcement and to bring with you and produce at
such time and place:
1. Corporate minute books for Federal Mortgage Corporation Ltd. and Peers Foster
Kristiansen Inc.;
2. Financial statements for Federal Mortgage Corporation Ltd. and Peers Foster Kristiansen
Inc. for the fiscal years ended 2007 to 2010;
3. General ledgers for Federal Mortgage Corporation Ltd. and Peers Foster Kristiansen Inc.
for the fiscal years ended 2007 to 2010;
4. Trial Balances for Federal Mortgage Corporation Ltd. and Peers Foster Kristiansen Inc.
for the fiscal years ended 2007 to 2010;
5. All bank statements for all bank accounts of Federal Mortgage Corporation Ltd. and
Peers Foster Kristiansen Inc. for the period of October 1, 2007 to October 31, 2010;
6. All mortgage agreements attributed to Federal Mortgage Corporation Ltd. and Peers
Foster Kristiansen Inc. for the period of October 1, 2007 to October 31, 2010;
#3749686 vi
7. Archived Microsoft Outlook .pst files (or Lotus Notes .nsf files if applicable) for the
email accounts of Jay Peers, Marc Peers, Rob Peers, David Lord and Dawn Vader,
provided in digital format (DVD-read only) for the period from October 1, 2007 to
October 31, 2010. Please include any backup .pst or .nsf files that fall within the date
range requested emails;
8. All subscription agreements and closing books for any securities issued subsequent to
January 1, 2005.
Dated this 27th day of January, 2011.
ALBERTA SECURITIES COMMISSION
(Signature)
Name
Title
-
hawn Taylor
Securities Investigator
NOTE: You are entitled to be paid the same personal allowances for your attendance at the
examination as are paidfor the attendance of a witness summoned to attend before the Court of
Queen’s Bench. You are entitled to be represented by counsel when you attendfor your
examination.
Ifyou fail to attend and give evidence at the examination, or to produce the documents or things
specified at the time and place specified, without lawful excuse, you are liable to punishment by
the Court f Queen Bench in the same manner as for contempt of that court for disobedience to
a subpoena.
#3749686 vi
- 31 -
APPENDIX J
RCMP Warrant
CANADA
Province of Alberta
Identifier No.
Police file No. 2012-124590
IN THE PROVINCIAL COURT OF ALBERTA
CRIMINAL DIVISION
JUDICIAL DISTRICT OF CALGARY
IN THE MATTER of an application for:
A Search Warrant pursuant to s. 487 of the Criminal Code;
SEARCH WARRANT
UPON having read the Applkjation and Information on Oath of Constable Kevin Jordan,
a peace officer, dated the :ay of January, 2013, in support of a Search Warrant
pursuant to section 487 of the Criminal Code;
AND upon being satisfied that there are reasonable grounds to believe that:
Jeremy (Jay) Peers (Born: 1946-01-05)
Address: 14 West Cedar Place, Calgary, Alberta
Have c;mmitted one or more the following offences, namely:
Fraud over five thousand dollars;
Section 380(1)(a) of the Criminal Code.
Theft over five thousand dollars;
Section 334(b) of the Criminal Code.
on or between January 1, 2006, and October 8, 2010, at ornear Edmonton. in the Province
of Alberta.
1
ITEMS TO BE SEARCHED FOR
AND THAT there are reasonable grounds to beUeve that the following will afford evidence
of the aforementioned offences, namely:
•
•
•
•
•
•
•
•
corporate records;
accounting records;
general business records;
investor lists;
documents related to the receipt of investment income;
documents related to the disbursement of investment income;
correspondence relating to the use of investment funds;
documents related to investments made by Peers Foster Kristiansen Incorporated
and Federal Mortgage Corporation Limited;
• minute books, records of meetings;
• electronically, magnetically or optically recorded and stored data, including Peers
Foster Kristiansen Incorporated and Federal Mortgage Corporation Limited
business including: telephone, address, billing and/or e-mail contacts,
correspondence including: e-mail, letters, and chat logs, documents, statements,
multi-media files including: graphics/pictures, video, and/or music/sound, and
software applications used to create, delete, or modify any of the preceding data;
• documents, notes or papers or other things, whether electronic or physical, relating
to passwords or keys which may be useful in accessing data on the computer
equipment or storage media;
• any documents and/ or information r&ating to the business activities of Peers
Foster Kristiansen Incorporated and Federal Mortgage Corporation Limited that
are unique to those companies and not used in general business practice
a'ready mentioned above;
The following boxes of items of which the above evidence will be located is in 131
boxes, including;
1. Cl 1 printer, 2 monitors, 2 desk top computers, 2 post it boards, metal
company signage, Crossfield plans, Shaganapp Plans;
2. C2PFKInc.;
3. C3 PFK Inc. - lIE;
4. C4 FMC - various;
5. C5 PFK Inc.;
6. C6 Investor Files A - BRI;
7. C7 Investor Files BRO - Fl;
2
121.
no # Misc F/S - Artmode, PFC, TWM, PFK, HME, 2004;
122.
no # Old Files, David's Office;
123.
no # Jay's Office Floor Files;
124.
no # Jay's Office Credenza Files;
125.
no # Jay's Office, Maps and Visionwall Files;
126.
no # PFK Inc., loan to Visionwafl closing book, VTI, Sentai
Purchase, Grayling;
127.
no # Visionwall documents, Financing;
128.
no # Visionwall documents, viability report/share purchase, Sentai
Transaction, Atkinson Kremer pre-PFK;
129.
no # David's office files, PFK, payroll, VTJ, Titanwall;
130.
no # Dawn's File Cabinet, Atkinson Kremer Pre PFK. Darrel
Kremer A-Win;
131.
no # Jay's Office, Personal Items;
In addition, one hard drive containing electronic mail information for Jay Peers, Rob Peers,
Dawn Vader and David Lord.
related to:
Jay Peers and his businesses; Federal Mortgage Corporation Limited and Peers Foster
Kristiansen Incorporated.
Hereinafter referred to as the "things".
AND THAT there are reasonable grounds to believe that the said things may be found in
the following location:
The business offices of Price Waterhouse Coopers located at the Toronto-Dominion
Tower, Edmonton City Centre, 10088 102 Avenue Northwest, Suite 1501, Edmonton,
Alberta.
AND THAT any correspondence or other communications located during the search,
imaiI or electronic documents, to or from a lawyer or law firm are found during
the search it shall be sealed in an envelope or in like fashion and may be brought
before a court of competent jurisdiction for a determination of the issue of solicitor-client
privilege.
6
THIS IS, THEREFORE, to authorize and require you on January 7, 2013 between 9:00
am., and 6:00 pm., to enter into the said premises and thereafter to search for the said
things and to bring it before me or some other Justice.
Dated this
day of January, 2013
at Calgary in the Province of Alberta
F. Airth
Jusce of the Peace
in and for the Province of Alberta
JUSTICE OF THE PEACE
FOR THE PROVINCE OF ALBERTA
7
CANADA
Printe of Alberta
Identifier No.
Police file No. 2012-124590
IN THE PROVINCIAL COURT OF ALBERTA
CRIMINAL DIVISION
JUDICIAL DISTRICT OF CALGARY
IN THE MATTER of an application for:
A Search Warrant pursuant to s. 487 of the Criminal Code;
SEARCH WARRANT
UPON having read the Application and Information on Oath of Constable Kevin Jordan,
a peace officer, dated the 15 day of January, 2013, in support of a Search Warrant
pursuant to section 487 of the Criminal Code;
AND upon being satisfied that there are reasonable grounds to believe that:
Jeremy (Jay) Peers (Born: 1946-01-05)
Address: 14 West Cedar Place, Calgary, Alberta
Have committed one or more the following offences, namely:
Fraud over five thousand dollars;
Section 380(1 )(a) of the Criminal Code.
Theft over five thousand dollars;
Section 334(b) of the Criminal Code.
on or between January 1, 2006, and October 8, 2010, at or near Edmonton, in the Province
of Alberta.
1
ITEMS TO BE SEARCHED FOR
.1 there are reasonable grounds to believe that the following will afford evidence
Aforementioned offences, namely:
•
•
•
•
•
•
•
•
•
•
•
•
corporate records;
accounting records;
general business records;
investor lists;
documents related to the receipt of investment income;
documents related to the disbursement of investment income;
correspondence relating to the use of investment funds;
documents related to investments made by Peers Foster Kristiansen Incorporated
and Federal Mortgage Corporation Limited;
minute books, records of meetings;
electronically, magnetically or optically recorded and stored data, including Peers
Foster Kristiansen Incorporated and Federal Mortgage Corporation Limited
business including: telephone, address, billing and/or e-mail contacts,
correspondence including: e-mail, letters, and chat logs, documents, statements,
multi-media files including: graphics/pictures, video, and/or music/sound, and
software applications used to create, delete, or modify any of the preceding data;
documents, notes or papers or other things, whether electronic or physical, relating
to passwords or keys which may be useful in accessing data on the computer
equipment or storage media;
any documents and/ or information relating to the business activities of Peers
Foster Kristiansen Incorporated and Federal Mortgage Corporation Limited that
are unique to those companies and not used in general business practice
already mentioned above;
The following items of which the above evidence will be located includes:
1. Two desktop computers;
and two boxes labeled as follows:
2. Cl PFK Inc.; and
3. 74 Minute Books - 1399198 AB, Atkinson Kremer, Miramichi, Hopton,
FMC Financials (1967-2001), Tower Farm;
related to:
Jay Peers and his businesses; Federal Mortgage Corporation Limited and Peers Foster
2
orporated.
r referred to as the "things".
40 THAT there are reasonable grounds to believe that the said things may be found in
die following location:
The business offices of Price Waterhouse Coopers located at the Toronto-Dominion
Tower, Edmonton City Centre, 10088 102 Avenue Northwest, Suite 1501, Edmonton,
Alberta.
AND THAT any correspondence or other communications located during the search,
including email or electronic documents, to or from a lawyer or law firm are found during
the search it shall be sealed in an envelope or in like fashion and may be brought
before a court of competent jurisdiction for a determination of the issue of solicitor-client
privilege.
THIS IS, THEREFORE, to authorize and require you on January 22, 2013 between 9:00
a.m., and 6:00 p.m, to enter into the said premises and thereafter to search for the said
things and to bring it before me or some other Justice.
Dated this ii day of January, 2013
at Calgary in the Province of Alberta
JUSTICE OF THE PEACE
FOR THE PROVINCE OF ALBERTA
44-t
M.
'14t
C)
3
- 32 -
APPENDIX K
Production Order
- 33 -
APPENDIX L
Federal Court Orders
Federal Court
Cour fédérale
Date: 20121119
Docket: T-2055-12
Edmonton, Alberta, November 19, 2012
PRESENT:
The Honourable Mr. Justice Simon Noel
BETWEEN:
THE MINISTER OF NATIONAL REVENUE
Applicant
and
PRICE WATERHOUSECOOPERS, INC.,
trustee in bankruptcy of
Peers Foster Kristiansen Inc.
Respondent
ORDER
UPON the application of the Minister of National Revenue (the "Minister") coming on
for hearing on Monday, November 19, 2012, at the Courthouse located at the Federal Court,
Scotia Place, Tower 1, 10060 Jasper Avenue, Edmonton, Alberta;
AND UPON reviewing the materials filed by the Minister and hearing submissions of
counsel for the Minister;
AND UPON the Court being satisfied by the information provided under oath that:
Page: 2
1
the person or group is ascertainable; and
2
the requirements are made to verify compliance by the person or persons in the group
with any duty or obligation under the Income Tax Act;
AND UPON the Court imposing the following conditions:
I
A copy of the Order will be served on the Respondent along with the Requirements;
2
The Respondent shall be entitled to seek review of the Order, in accordance with
subsection 23 1.2(5) of the Income Tax Act as follows:
231.2(5) Where an authorization is granted under subsection 231.2(3), a third party on
whom a notice is served under subsection 231.2(1) may, within 15 days after the service
of the notice, apply to the judge who granted the authorization or, where the judge is
unable to act, to another judge of the same court for a review of the authorization.
THIS COURT ORIWRS that the Minister is authorized to impose on the Respondent a
Requirement in the form attached as Schedule "A" to this Order.
"Simon Noel"
Judge
Page: 3
SCHEDULE "A"
REQUIREMENT TO PROVIDE INFORMATION AND DOCUMENTS
___________
201
PricewaterhouseCoopers, Inc.
TD Tower
10088 102 Avenue NW, Suite 1501
Edmonton AB T5J 3N5
Nhu Ly
Agressive Tax Planning
Canada Revenue Agency
Edmonton Tax Services Office
(780) 495-3747
Attention: Sean E. Fleming
Dear Mr. Fleming:
Re:
Peers Foster Kristiansen Inc. ("PFK")
Unnamed Persons Requirement
The Canada Revenue Agency is seeking information and documents of PFK, in particular
information and documents pertaining to the program known as "H,M.E. Associates' Program
("Program") promoted by PFK.
Pursuant to section 231.2 of the Income Tax Act (the Act) with the judicial authorization, and for
the purposes related to the administration or enforcement of the Act, you, as the trustee in
bankruptcy of PFK, are hereby required to provide, within thirty (30) days from the date of
delivery of this Requirement, the following documents and information related to the Program:
1. A list of all parties promoting the Program since the inception of the Program (January 1,
2003) to 2011;
2. All documents connected with compensationlfees/payments made to all of the promoters
since January 1, 2003;
3. A complete list of persons (individuals, corporations, and other entities) who participated
("participant") in the Program - their full/complete names, addresses, social insurance
numbers, business numbers, contact names, contact phone numbers, and email addresses;
4. Copies of all promotional materials with regard to the Program;
5. Copies of the detailed customized proposal for each participant;
6. Copies of all agreements such as Associates Agreement, Management Services
Agreement, Employment Contracts or Agreements, Line of Credit Agreement, Share
Subscriptions, Purchase & Sale Agreement;
7. Correspondence (including emails, faxes) to and from the participants;
Page: 4
8. Copies of invoices/billings issued to the participants;
9. Profit & Loss Statements prepared for each participant;
10. All planning (including tax planning) documents, memoranda, advice and
correspondence with respect to the formation of the Program;
11. PFK Corporate Minute Book.
To comply with this Requirement, you must provide the information and documents required to
Nhu Ly, an officer of the Canada Revenue Agency. Please contact Nhu Ly at (780)495-3747
within the time frame specified above to make such arrangements.
Your attention is directed to sections 231.7 and 238 of the Act for the consequences of not
complying with this Requirement. Section 231.7 of the Act allows the Canada Revenue Agency
to request a specific compliance order from the Court. Failure to comply with such a compliance
order could lead to a finding of contempt of Court. Subsection 238(1) of the Act provides that a
person who fails to comply with a requirement is guilty of an offence and is liable on summary
conviction of a fine of not less than $1,000 and not more than $25,000 or such a fine and
imprisonment for a term not exceeding twelve (12) months.
Your attention is also directed to subsection 23 1.2(5) of the Income Tax Act as follows:
231.2(5) Where an authorization is granted under subsection 231.2(3), a third party on
whom a notice is served under subsection 231.2(1) may, within 15 days after the service of
the notice, apply to the judge who granted the authorization or, where the judge is unable to
act, to another judge of the same court for a review of the authorization.
Sincerely,
Randy Man5
Director
Edmonton Tax Services Office
Canada Revenue Agency
- 34 -
APPENDIX M
Summary of Fees of PwC and McLennan Ross LLP
Federal Mortgage Corporation Ltd. & Peers Foster Corporation Inc.
Summary of Total PwC Fees and Disbursements
November 22, 2010 to November 15, 2015
Inv. No.
Period
Fees
31700126
31700129
FMC only:
31700232
31700552
31700866
31700554
31700899
Retainer #1
Retainer #2
28,571.43
9,523.80
Total
Disbursements
-
Application of
Retainer
-
NET BILL
AMOUNT
GST
TOTAL
28,571.43
9,523.80
1,428.57
476.19
30,000.00
9,999.99
November 23, 2010 to January 7, 2011
January 8 to 31, 2011
Credit note - January 8 to 31, 2011
February 1 to 28, 2011
Credit note - February 1 to 28, 2011
Sub-total
75,864.00
50,855.00
(5,085.50)
34,399.00
(3,439.90)
152,592.60
3,993.50
3,041.79
1,746.38
8,781.67
(38,095.23)
(38,095.23)
41,762.27
53,896.79
(5,085.50)
36,145.38
(3,439.90)
123,279.04
2,088.12
2,694.84
(254.28)
1,807.27
(172.00)
6,163.95
43,850.39
56,591.63
(5,339.78)
37,952.65
(3,611.90)
129,442.99
Retainer
Credit note - 50% of Retainer
November 22, 2010 to January 7, 2011
January 8 to 31, 2011
Credit note - January 8 to 31, 2011
February 1 to 28, 2011
Credit note - February 1 to 28, 2011
Sub-total
Consoldidated Fees FMC/PFK
31701176 March 1 to 31, 2011
31701181 April 1 to 30, 2011
31701182 May 1 to 31, 2011
31701608 June 1 to 30, 2011
31701776 July 1 to 31, 2011
31701948 August 1 to 31, 2011
31701955 September 1 to 30, 2011
31702211 September 27 to October 31, 2011
31702439 November 1 to 30, 2011
32700145 December 1 to 31, 2011
32700162 January 1 to 31, 2012
32700571 January 27 to February 29, 2012
32700740 March 1 to 31, 2012
32700935 April 1 to 30, 2012
32701276 May 1 to 31, 2012
32701387 June 1 to 30, 2012
32701722 July 1 to 31, 2012
32701813 August 1 to 31, 2012
57,142.86
(28,571.42)
76,904.00
65,216.00
(6,521.60)
63,445.00
(6,344.50)
192,698.90
4,120.45
3,289.07
3,723.18
11,132.70
(28,571.43)
(28,571.43)
57,142.86
(28,571.42)
52,453.02
68,505.07
(6,521.60)
67,168.18
(6,344.50)
175,260.17
2,857.14
(1,428.57)
2,622.65
3,425.25
(326.08)
3,358.41
(317.23)
8,763.00
60,000.00
(29,999.99)
55,075.67
71,930.32
(6,847.68)
70,526.59
(6,661.73)
184,023.17
70,157.50
41,252.00
41,595.50
40,748.50
33,803.00
24,582.50
18,168.50
27,082.00
48,823.50
23,375.50
22,079.00
13,093.50
14,983.00
15,686.00
11,550.00
21,471.50
16,716.50
12,118.00
3,507.88
2,208.56
2,102.19
2,268.76
2,568.24
1,229.13
918.43
1,817.82
2,441.18
1,256.78
1,780.34
659.68
809.15
830.31
372.10
1,073.58
835.83
605.90
73,665.38
43,460.56
43,697.69
43,017.26
36,371.24
25,811.63
19,086.93
28,899.82
51,264.68
24,632.28
23,859.34
13,753.18
15,792.15
16,516.31
11,922.10
22,545.08
17,552.33
12,723.90
3,683.27
2,173.03
2,184.89
2,150.87
1,818.56
1,290.59
954.35
1,444.99
2,563.24
1,231.62
1,192.97
687.66
789.61
825.82
596.11
1,127.26
877.62
636.20
77,348.65
45,633.59
45,882.58
45,168.13
38,189.80
27,102.22
20,041.28
30,344.81
53,827.92
25,863.90
25,052.31
14,440.84
16,581.76
17,342.13
12,518.21
23,672.34
18,429.95
13,360.10
PFK only:
30703096
31700361
31700231
31700553
31700930
31700555
31700929
-
Federal Mortgage Corporation Ltd. & Peers Foster Corporation Inc.
Summary of Total PwC Fees and Disbursements
November 22, 2010 to November 15, 2015
Inv. No.
Period
32702058
32702257
32702353
33700117
33700277
33700424
33700608
33700715
33701012
33701161
33701365
33701534
33701799
33701865
33701931
34700056
34700446
34700510
34700755
34701179
34701811
34701980
35701331
60123876
September 1 to 30, 2012
October 1 to 31, 2012
November 1 to 30, 2012
December 1 to 31, 2012
January 1 to 31, 2013
February 1 to 28, 2013
March 1 to 31, 2013
April 1 to 30, 2013
May 1 to 31, 2013
June 1 to 30, 2013
July 1 to 31, 2013
August 1 to 31, 2013
September 1 to October 31, 2013
November 1 to 15, 2013
November 16 to 30, 2013
December 1 to 31, 2013
January 1 to February 28, 2014
March 1 to 31, 2014
April 1 to 30, 2014
May 1 to June 30, 2014
July 1 to October 31, 2014
November 1 to December 15, 2014
December 16, 2014 to August 15, 2015
August 16, 2015 to November 15, 2015
Sub-total
Grand Total - Trustee
Fees
31,896.00
13,287.50
23,443.00
20,718.50
13,363.00
15,538.50
6,341.00
10,893.00
5,453.00
4,151.50
3,475.00
3,448.00
1,937.50
1,990.00
2,549.00
2,860.00
1,501.00
1,442.00
1,536.00
1,589.00
1,408.00
599.00
2,756.50
5,725.00
675,187.00
1,020,478.50
Total
Disbursements
Application of
Retainer
1,594.80
664.38
1,249.89
1,093.62
668.15
776.93
317.05
544.65
272.65
207.58
173.75
172.40
96.88
99.50
127.45
143.00
75.05
72.10
76.80
79.45
70.40
29.95
149.83
286.25
36,328.37
56,242.74
(66,666.66)
NET BILL
AMOUNT
33,490.80
13,951.88
24,692.89
21,812.12
14,031.15
16,315.43
6,658.05
11,437.65
5,725.65
4,359.08
3,648.75
3,620.40
2,034.38
2,089.50
2,676.45
3,003.00
1,576.05
1,514.10
1,612.80
1,668.45
1,478.40
628.95
2,906.33
6,011.25
711,515.37
1,010,054.58
GST
1,674.54
697.60
1,234.64
1,090.61
701.56
815.78
332.90
571.88
286.28
217.96
182.44
181.02
101.72
104.48
133.82
150.15
78.80
75.71
80.64
83.42
73.92
31.45
145.32
300.56
35,575.86
50,502.81
TOTAL
35,165.34
14,649.48
25,927.53
22,902.73
14,732.71
17,131.21
6,990.95
12,009.53
6,011.93
4,577.04
3,831.19
3,801.42
2,136.10
2,193.98
2,810.27
3,153.15
1,654.85
1,589.81
1,693.44
1,751.87
1,552.32
660.40
3,051.65
6,311.81
747,091.23
1,060,557.39
Federal Mortgage Corporation Ltd. and Peers Foster Kristiansen Inc.
Summary of Legal Fees and Disbursements of McLennan Ross LLP
December 9, 2010 to November 15, 2015
Date of Account
March 15, 2011
April 20, 2011
April 21, 2011
May 31, 2011
July 8, 2011
August 29, 2011
August 30, 2011
August 31, 2011
September 23, 2011
November 10, 2011
April 18, 2012
June 4, 2012
September 27, 2012
February 14, 2013
April 18, 2013
August 15, 2013
November 20, 2013
February 23, 2015
August 20, 2015
December 8, 2015
Total
Fees
$
29,738.00
3,500.00
16,770.50
10,900.01
24,593.00
1,450.00
200.00
9,385.00
5,287.50
1,650.00
7,945.00
3,728.00
6,800.00
25,799.00
8,558.50
5,465.00
10,345.00
17,936.50
6,924.50
6,325.00
203,300.51
Total fees and
Disbursements disbursements
$
2,054.43
43.25
962.54
350.75
1,531.58
252.29
5.40
284.37
264.86
334.76
337.56
572.00
115.40
1,977.49
191.38
274.69
506.13
815.00
71.05
77.00
11,021.93
$
31,792.43
3,543.25
17,733.04
11,250.76
26,124.58
1,702.29
205.40
9,669.37
5,552.36
1,984.76
8,282.56
4,300.00
6,915.40
27,776.49
8,749.88
5,739.69
10,851.13
18,751.50
6,995.55
6,402.00
214,322.44
GST
TOTAL
$
1,583.87
177.16
878.44
559.69
1,295.63
81.61
10.27
483.47
276.36
99.24
414.13
203.66
344.53
1,338.57
437.40
286.98
542.56
936.83
349.78
320.10
10,620.28
$
33,376.30
3,720.41
18,611.48
11,810.45
27,420.21
1,783.90
215.67
10,152.84
5,828.72
2,084.00
8,696.69
4,503.66
7,259.93
29,115.06
9,187.28
6,026.67
11,393.69
19,688.33
7,345.33
6,722.10
224,942.72
- 35 -
APPENDIX N
PwC and McLennan Ross LLP Invoices
Statement of Fee
PRICEWATERHOUSECOOPER5
PricewaterhouseCoopers Inc.
TD Tower
10088 102 Avenue NW, Suite 1501
Edmonton, AB
Edmonton,
AB T5J 3N5
Canada
Telephone: +1 780 441 6700
Facsimile: +1 780 441 6776
Mr. Jay Peers
Director
Federal Mortgage Corporation Ltd.
11207-103 Avenue
Contact: Don MacLean
Telephone: +1 780 441 6704
E-mail: [email protected]
Edmonton AB
T5K 2V9
Edmonton
AB T5K
Canada
To avoid delays in receipt of funds, please
please ensure
ensure you
you are
are remitting
remitting to:
to: PwC Central Accounting
145 King Street West
M5H 1V8
Toronto ON
ON M5H
Bill Date: January 26, 2011
Payment requested by:
February 10, 2011
Invoice No.: ED131700232
Canada
GST REGISTRATION # 86747 0486 RT0001
CAD
For professional services rendered in our capacity as Trustee for the Estate of
Federal Mortgage Corporation Ltd. in Bankruptcy for the period November 23,
2010 to January 7, 2011.
FEES
$75,864.00
DISBURSEMENTS
$3,993.50
TOTAL FEES AND DISBURSEMENTS
Amounts previously billed on account
Fees
Net bill amount
$79,857.50
($38,095.23)
$41,762.27
GST
$2,088.12
TOTAL DUE
$43,850.39
Remit Only Bank Wire Transfers (EFT) to:
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
PricewaterhouseCoopers LLP
Account Name: PricewaterhouseCoopers
Transit No.:
10002:016
HKBCCATT
10002:016 Swift
SwiftCode:
Code:
CAD Account:
064871-001 USD
USDAccount:
Account: 064871-070
064871-070
CAD
Account: 064871-001
Invoice number must be included.
Please return one copy with your payment.
Statement of Fee
PRICEWATERHOUSECOOPER5
PricewaterhouseCoopers Inc.
TD Tower
10088 102 Avenue NW, Suite 1501
Edmonton, AB
Edmonton,
AB T5J 3N5
Canada
Telephone: +1 780 441 6700
Facsimile: +1 780 441 6776
PricewaterhouseCoopers Inc. As Trustee In Bankruptcy of
Federal Mortgage Corporation Ltd.
10088 102 Avenue
Edmonton,
AB T5N 3N5
Edmonton, AB
Contact: Don MacLean
Telephone: +1 780 441 6704
E-mail: [email protected]
Canada
To avoid delays in receipt of funds, please
please ensure
ensure you
you are
are remitting
remitting to:
to: PwC Central Accounting
145 King Street West
Toronto ON
ON M5H
M5H 1V8
Bill Date: March 15, 2011
Payment requested by: March 30, 2011
Invoice No.: ED131700552
Canada
GST REGISTRATION # 86747 0486 RT0001
CAD
For professional services rendered in our capacity as Trustee for the Estate of
Federal Mortgage Corporation Ltd. In Bankruptcy for the period January 8 to 31,
2011.
FEES
$50,855.00
DISBURSEMENTS
$3,041.79
TOTAL FEES AND DISBURSEMENTS
GST
$53,896.79
$2,694.84
TOTAL DUE
$56,591.63
Remit Only Bank Wire Transfers (EFT) to:
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
PricewaterhouseCoopers LLP
Account Name: PricewaterhouseCoopers
Transit No.:
10002:016
HKBCCATT
10002:016 Swift
SwiftCode:
Code:
CAD Account:
064871-001 USD
USDAccount:
Account: 064871-070
064871-070
CAD
Account: 064871-001
Invoice number must be included.
Please return one copy with your payment.
FWEWATERHOUsECCOPERS i
PricewaterhouseCoopers Inc. As Trustee In Bankruptcy of
Federal Mortgage Corporation Ltd.
10088 102 Avenue
Edmonton, AB T5N 3N5
Credit Note
PricewaterhouseCoopers Inc.
TD Tower
10088 102 Avenue NW, Suite 1501
Edmonton, AB T5J 3N5
Canada
Telephone: +1 780 441 6700
Facsimile: +1 780 441 6776
Contact: Don MacLean
Telephone: +1 780 441 6704
E-mail: [email protected]
Credit Date: April 25, 2011
Credit Note No.: ED131700866
Original Invoice No.: ED131700552
GST REGISTRATION # 86747 0486 RT0001
CAD
10% Voluntary Discount on Fees.
TOTAL FEES
GST
TOTAL CREDIT
($5,085.50)
($254.28)
($5,339.78)
Statement of Fee
PRICEWATERHOUSECOOPER5
PricewaterhouseCoopers Inc.
TD Tower
10088 102 Avenue NW, Suite 1501
Edmonton, AB
Edmonton,
AB T5J 3N5
Canada
Telephone: +1 780 441 6700
Facsimile: +1 780 441 6776
PricewaterhouseCoopers Inc. As Trustee In Bankruptcy of
Federal Mortgage Corporation Ltd.
10088 102 Avenue
Edmonton,
AB T5N 3N5
Edmonton, AB
Contact: Don MacLean
Telephone: +1 780 441 6704
E-mail: [email protected]
Canada
To avoid delays in receipt of funds, please
please ensure
ensure you
you are
are remitting
remitting to:
to: PwC Central Accounting
145 King Street West
Toronto ON
ON M5H
M5H 1V8
Bill Date: March 15, 2011
Payment requested by: March 30, 2011
Invoice No.: ED131700554
Canada
GST REGISTRATION # 86747 0486 RT0001
CAD
For professional services rendered in our capacity as Trustee for the Estate of
Federal Mortgage Corporation Ltd. In Bankruptcy for the period February 1 to
28, 2011.
FEES
$34,399.00
DISBURSEMENTS
$1,746.38
TOTAL FEES AND DISBURSEMENTS
$36,145.38
$1,807.27
GST
TOTAL DUE
$37,952.65
Remit Only Bank Wire Transfers (EFT) to:
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
PricewaterhouseCoopers LLP
Account Name: PricewaterhouseCoopers
Transit No.:
10002:016
HKBCCATT
10002:016 Swift
SwiftCode:
Code:
CAD Account:
064871-001 USD
USDAccount:
Account: 064871-070
064871-070
CAD
Account: 064871-001
Invoice number must be included.
Please return one copy with your payment.
Statement of Fee
PRICEWATERHOUSECOOPER5
PricewaterhouseCoopers Inc.
TD Tower
10088 102 Avenue NW, Suite 1501
Edmonton, AB
Edmonton,
AB T5J 3N5
Canada
Telephone: +1 780 441 6700
Facsimile: +1 780 441 6776
PricewaterhouseCoopers Inc. As Trustee In Bankruptcy of
Federal Mortgage Corporation Ltd.
10088 102 Avenue
Edmonton,
AB T5N 3N5
Edmonton, AB
Contact: Don MacLean
Telephone: +1 780 441 6704
E-mail: [email protected]
Canada
To avoid delays in receipt of funds, please
please ensure
ensure you
you are
are remitting
remitting to:
to: PwC Central Accounting
145 King Street West
Toronto ON
ON M5H
M5H 1V8
Bill Date: June 3, 2011
Payment requested by: June 18, 2011
Invoice No.: ED131701176
Canada
GST REGISTRATION # 86747 0486 RT0001
CAD
For professional services rendered as Trustee for Peers Foster Kristiansen Inc.
and Federal Mortgage Corporation Ltd. in Bankruptcy for the period March 1 to
31, 2011.
FEES
$70,157.50
DISBURSEMENTS
$3,507.88
TOTAL FEES AND DISBURSEMENTS
GST
$73,665.38
$3,683.27
TOTAL DUE
$77,348.65
Remit Only Bank Wire Transfers (EFT) to:
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
PricewaterhouseCoopers LLP
Account Name: PricewaterhouseCoopers
Transit No.:
10002:016
HKBCCATT
10002:016 Swift
SwiftCode:
Code:
CAD Account:
064871-001 USD
USDAccount:
Account: 064871-070
064871-070
CAD
Account: 064871-001
Invoice number must be included.
Please return one copy with your payment.
Statement of Fee
PRICEWATERHOUSECOOPER5
PricewaterhouseCoopers Inc.
TD Tower
10088 102 Avenue NW, Suite 1501
Edmonton, AB
Edmonton,
AB T5J 3N5
Canada
Telephone: +1 780 441 6700
Facsimile: +1 780 441 6776
PricewaterhouseCoopers Inc. As Trustee In Bankruptcy of
Federal Mortgage Corporation Ltd.
10088 102 Avenue
Edmonton,
AB T5N 3N5
Edmonton, AB
Contact: Don MaLlean
Telephone: +1 780 441 6704
E-mail: [email protected]
Canada
To avoid delays in receipt of funds, please
please ensure
ensure you
you are
are remitting
remitting to:
to: PwC Central Accounting
145 King Street West
Toronto ON
ON M5H
M5H 1V8
Bill Date: June 6, 2011
Payment requested by: June 21, 2011
Invoice No.: ED131701181
Canada
GST REGISTRATION # 86747 0486 RT0001
CAD
For professional services rendered as Trustee for Peers Foster Kristiansen Inc.
and Federal Mortgage Corporation Ltd. in Bankruptcy for the period April 1 to
30, 2011.
FEES
$41,252.00
DISBURSEMENTS
$2,208.56
TOTAL FEES AND DISBURSEMENTS
$43,460.56
$2,173.03
GST
TOTAL DUE
$45,633.59
Remit Only Bank Wire Transfers (EFT) to:
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
PricewaterhouseCoopers LLP
Account Name: PricewaterhouseCoopers
Transit No.:
10002:016
HKBCCATT
10002:016 Swift
SwiftCode:
Code:
CAD Account:
064871-001 USD
USDAccount:
Account: 064871-070
064871-070
CAD
Account: 064871-001
Invoice number must be included.
Please return one copy with your payment.
Statement of Fee
PRICEWATERHOUSECOOPER5
PricewaterhouseCoopers Inc.
TD Tower
10088 102 Avenue NW, Suite 1501
Edmonton, AB
Edmonton,
AB T5J 3N5
Canada
Telephone: +1 780 441 6700
Facsimile: +1 780 441 6776
PricewaterhouseCoopers Inc. As Trustee In Bankruptcy of
Federal Mortgage Corporation Ltd.
10088 102 Avenue
Edmonton,
AB T5N 3N5
Edmonton, AB
Contact: Don MacLean
Telephone: +1 780 441 6704
E-mail: [email protected]
Canada
To avoid delays in receipt of funds, please
please ensure
ensure you
you are
are remitting
remitting to:
to: PwC Central Accounting
145 King Street West
Toronto ON
ON M5H
M5H 1V8
Bill Date: June 6, 2011
Payment requested by: June 21, 2011
Invoice No.: ED131701182
Canada
GST REGISTRATION # 86747 0486 RT0001
CAD
For professional services rendered as Trustee for Peers Foster Kristiansen Inc.
and Federal Mortgage Corporation Ltd. in Bankruptcy for the period May 1 to 31,
2011.
FEES
$41,595.50
DISBURSEMENTS
$2,102.19
TOTAL FEES AND DISBURSEMENTS
$43,697.69
$2,184.89
GST
TOTAL DUE
$45,882.58
Remit Only Bank Wire Transfers (EFT) to:
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
PricewaterhouseCoopers LLP
Account Name: PricewaterhouseCoopers
Transit No.:
10002:016
HKBCCATT
10002:016 Swift
SwiftCode:
Code:
CAD Account:
064871-001 USD
USDAccount:
Account: 064871-070
064871-070
CAD
Account: 064871-001
Invoice number must be included.
Please return one copy with your payment.
PRICEVVATERHOUSECCOPERS K
Statement of Fee
PricewaterhouseCoopers Inc.
TD Tower
10088 102 Avenue NW, Suite 1501
Edmonton, AB T5J 3N5
Canada
Telephone: +1 780 441 6700
Facsimile: +1 780 441 6776
PricewaterhouseCoopers Inc. As Trustee In Bankruptcy of
Federal Mortgage Corporation Ltd.
11207-103 Avenue
Contact: Don MacLean
Telephone: +1 780 670 6704
E-mail: [email protected]
Edmonton AB T5K 2V9
Canada
To avoid delays in receipt of funds, please ensure you are remitting to: PwC Central Accounting
145 King Street West
Toronto ON M5H 1V8
Bill Date: July 29, 2011
Payment requested by:
August 13, 2011
Invoice No.: ED131701608
Canada
GST REGISTRATION # 86747 0486 RT0001
CAD
For professional services rendered in our capacity with respect to Peers Foster
Kristiansen Inc. and Federal Mortgage Corporation Ltd. in Bankruptcy for the
period June 1 to 30, 2011.
FEES
$40,748.50
DISBURSEMENTS
$2,268.76
TOTAL FEES AND DISBURSEMENTS
$2,150.87
GST
TOTAL DUE
$45,168.13
Remit Only Bank Wire Transfers (EFT) to:
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account Name: PricewaterhouseCoopers LLP
Transit No.:
$43,017.26
10002:016 Swift Code:
HKBCCATT
CAD Account: 064871-001 USD Account: 064871-070
Invoice number must be included.
Please return one copy with your payment.
PRICEWATERHOUSECCOPERS K
Statement of Fee
PricewaterhouseCoopers Inc.
TD Tower
10088 102 Avenue NW, Suite 1501
Edmonton, AB T5J 3N5
Canada
Telephone: +1 780 441 6700
Facsimile: +1 780 441 6776
PricewaterhouseCoopers Inc. As Trustee In Bankruptcy of
Federal Mortgage Corporation Ltd.
10088 102 Avenue
Contact: Don MacLean
Telephone: +1 780 441 6704
E-mail: [email protected]
Edmonton, AB T5N 3N5
Canada
To avoid delays in receipt of funds, please ensure you are remitting to: PwC Central Accounting
145 King Street West
Toronto ON M5H 1V8
Bill Date: August 31, 2011
Payment requested by:
September 15, 2011
Invoice No.: ED131701776
Canada
GST REGISTRATION # 86747 0486 RT0001
CAD
For professional services rendered in our capacity as Trustee for Peers Foster
Kristiansen Inc. and Federal Mortgage Corporation Ltd. in Bankruptcy for the
period July 1 to 31, 2011.
FEES
$33,803.00
DISBURSEMENTS
$2,568 24
TOTAL FEES AND DISBURSEMENTS
$1,818 56
GST
TOTAL DUE
$38,189.80
Remit Only Bank Wire Transfers (EFT) to:
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account Name: PricewaterhouseCoopers LLP
Transit No.:
$36,371.24
10002:016 Swift Code:
HKBCCATT
CAD Account: 064871-001 USD Account: 064871-070
Invoice number must be included.
Please return one copy with your payment.
PRICEVVATERHOUSECCOPERS K
Statement of Fee
PricewaterhouseCoopers Inc.
TD Tower
10088 102 Avenue NW, Suite 1501
Edmonton, AB T5J 3N5
Canada
Telephone: +1 780 441 6700
Facsimile: +1 780 441 6776
PricewaterhouseCoopers Inc. As Trustee In Bankruptcy of
Federal Mortgage Corporation Ltd.
10088 102 Avenue
Contact: Don MacLean
Telephone: +1 780 441 6704
E-mail: [email protected]
Edmonton, AB T5N 3N5
Canada
To avoid delays in receipt of funds, please ensure you are remitting to: PwC Central Accounting
145 King Street West
Toronto ON M5H 1V8
Bill Date: September 29, 2011
Payment requested by:
October 14, 2011
Invoice No.: ED131701948
Canada
GST REGISTRATION # 86747 0486 RT0001
CAD
For professional services rendered in our capacity as Trustee for Peers Foster
Kristiansen Inc. and Federal Mortgage Corporation Ltd. in Bankruptcy for the
period August 1 to 31, 2011.
FEES
$24,582.50
DISBURSEMENTS
$1,229.13
TOTAL FEES AND DISBURSEMENTS
$1,290.59
GST
TOTAL DUE
$27,102.22
Remit Only Bank Wire Transfers (EFT) to:
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account Name: PricewaterhouseCoopers LLP
Transit No.:
$25,811.63
10002:016 Swift Code:
HKBCCATT
CAD Account: 064871-001 USD Account: 064871-070
Invoice number must be included.
Please return one copy with your payment.
PRICEVVATERHOUSECCOPERS K
Statement of Fee
PricewaterhouseCoopers Inc.
TD Tower
10088 102 Avenue NW, Suite 1501
Edmonton, AB T5J 3N5
Canada
Telephone: +1 780 441 6700
Facsimile: +1 780 441 6776
PricewaterhouseCoopers Inc. As Trustee In Bankruptcy of
Federal Mortgage Corporation Ltd.
10088 102 Avenue
Contact: Don MacLean
Telephone: +1 780 441 6704
E-mail: [email protected]
Edmonton, AB T5N 3N5
Canada
To avoid delays in receipt of funds, please ensure you are remitting to: PwC Central Accounting
145 King Street West
Toronto ON M5H 1V8
Bill Date: September 30, 2011
Payment requested by:
October 15, 2011
Invoice No.: ED131701955
Canada
GST REGISTRATION # 86747 0486 RT0001
CAD
For professional services rendered in our capacity as Trustee for Peers Foster
Kristiansen Inc. and Federal Mortgage Corporation Ltd. in Bankruptcy for the
period September 1 to 30, 2011.
FEES
$18,168.50
DISBURSEMENTS
$918.43
TOTAL FEES AND DISBURSEMENTS
$954.35
GST
TOTAL DUE
$20,041.28
Remit Only Bank Wire Transfers (EFT) to:
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account Name: PricewaterhouseCoopers LLP
Transit No.:
$19,086.93
10002:016 Swift Code:
HKBCCATT
CAD Account: 064871-001 USD Account: 064871-070
Invoice number must be included.
Please return one copy with your payment.
Statement of Fee
PRICEWATERHOUSECCOPER5
PricewaterhouseCoopers Inc.
TD Tower
10088 102 Avenue NW, Suite 1501
Edmonton, AB
Edmonton,
AB T5J 3N5
Canada
Telephone: +1 780 441 6700
Facsimile: +1 780 441 6776
PricewaterhouseCoopers Inc. As Trustee In Bankruptcy of
Federal Mortgage Corporation Ltd.
10088 102 Avenue
Edmonton,
AB T5N 3N5
Edmonton, AB
Contact: Don MacLean
Telephone: +1 780 441 6704
E-mail: [email protected]
Canada
To avoid delays in receipt of funds, please
please ensure
ensure you
you are
are remitting
remitting to:
to: PwC Central Accounting
145 King Street West
Toronto ON
ON M5H
M5H 1V8
Bill Date: November 10, 2011
Payment requested by:
November 25, 2011
Invoice No.: ED131702211
Canada
GST REGISTRATION # 86747 0486 RT0001
CAD
For professional services rendered in our capacity as Trustee for Peers Foster
Kristiansen Inc. and Federal Mortgage Corporation Ltd. in Bankruptcy for the
period September 27 to October 31, 2011.
FEES
$27,082.00
DISBURSEMENTS
$1,817.82
TOTAL FEES AND DISBURSEMENTS
$28,899.82
$1,444.99
GST
TOTAL DUE
$30,344.81
Remit Only Bank Wire Transfers (EFT) to:
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
PricewaterhouseCoopers LLP
Account Name: PricewaterhouseCoopers
Transit No.:
10002:016
HKBCCATT
10002:016 Swift
SwiftCode:
Code:
CAD Account:
064871-001 USD
USDAccount:
Account: 064871-070
064871-070
CAD
Account: 064871-001
Invoice number must be included.
Please return one copy with your payment.
Invoice
PricewaterhouseCoopers Inc.
TD Tower
10088 102 Avenue NW, Suite 1501
Edmonton, AB, Canada T5J 3N5
Telephone: +1 780 441 6700
Facsimile: +1 780 441 6776
PricewaterhouseCoopers Inc. As Trustee In Bankruptcy of
Federal Mortgage Corporation Ltd.
10088 102 Avenue
Edmonton, AB Canada T5N 3N5
.
Contact: Don MacLean
Telephone: +1 780 441 6704
Email: [email protected]
Invoice number:
ED131702439
Account number:
60123876
Invoice date:
December 22, 2011
Payment requested by:
January 6, 2012
CAD
For professional services rendered in our capacity as Trustee for Peers
Foster Kristiansen Inc. and Federal Mortgage Corporation Ltd. in
Bankruptcy for the period November 1 to 30, 2011.
Fees
Disbursements
Total fees and disbursements
GST
48,823.50
2,441.18
51,264.68
2,563.24
Total due
53,827.92
Remittance information
Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account name: PricewaterhouseCoopers LLP
Transit no.: 10002:016 Swift code: HKBCCATT CAD account: 064871-001 USD account: 064871-070
Email payment details, including invoice number and amount paid, to: [email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
Send to: PwC CAC, PwC Tower, 18 York Street, Suite 2600, Toronto, Ontario, Canada M5J 0B2
GST registration # 86747 0486 RT0001
pwc
Invoice
Invoice
PricewaterhouseCoopers Inc.
TD Tower
TD
Tower
10088 102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
T5J 3N5
3N5
Edmonton, AB,
Canada T5J
Telephone:
780 441
6700
Telephone: +1
+1 780
441 6700
Facsimile:
+1 780
780 441
441 6776
6776
Facsimile: +1
PricewaterhouseCoopers
Inc. As
As Trustee
Bankruptcy of
of
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Federal
Mortgage Corporation
Federal Mortgage
Corporation Ltd.
Ltd.
10088
10088 102
102 Avenue
Avenue
Edmonton,
AB Canada
T5N 3N5
Edmonton, AB
Canada T5N
3N5
Contact:
Don MacLean
MacLean
Contact: Don
Telephone: +1
+1 780
441 6704
Telephone:
780 441
6704
Email:
[email protected]
Email: [email protected]
Invoice number:
Invoice
number:
ED132700145
Account number:
Account
number:
60123876
Invoice date:
date:
Invoice
January 27,
27, 2012
2012
January
Payment requested
requested by:
Payment
by:
February 11,
11, 2012
February
2012
CAD
For
in our
our capacity
capacity as
For professional
professional services
services rendered
rendered in
as Trustee
Trustee for
for Peers
Peers
Foster
Kristiansen Inc.
Inc. and
and Federal
Federal Mortgage
Mortgage Corporation
Ltd. in
Foster Kristiansen
Corporation Ltd.
in
Bankruptcy
for the
the period
period December
December 11 to
to 31,
31, 2011.
Bankruptcy for
2011.
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
23,375.50
1,256.78
24,632.28
1,231.62
Total due
Total
due
25,863.90
Remiftance
Remittance information
Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account name: PricewaterhouseCoopers LLP
Transit no.: 10002:016
10002:016 Swift code:
code: HKBCCATT
HKBCCATT CAD
CAD account:
account: 064871-001
064871-001 USD
USD account:
account: 064871-070
064871-070
Transit
Email payment details, including invoice number and amount paid, to: [email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
Send to: PwC CAC,
CAC, PwC
PwC Tower,
Tower, 18
18 York
York Street,
Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
GST registration # 86747 0486 RT0001
pwc
Invoice
Invoice
PricewaterhouseCoopers
Inc. As
As Trustee
of
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088
10088 102
Avenue
102 Avenue
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
ED132700162
Invoice number:
number:
Account number:
number:
Invoice date:
date:
31, 2012
2012
January 31,
Payment requested by:
PricewaterhouseCoopers Inc.
Inc.
PricewaterhouseCoopers
TD
Tower
TD Tower
10088102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
T5J 3N5
Edmonton, AB,
Canada T5J
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
780 441
441 6776
Facsimile: +1
6776
.
Contact: Don
Don MacLean
MacLean
Contact:
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
[email protected]
Email: [email protected]
60123876
February 15,
2012
February
15, 2012
CAD
CAD
For
capacity as
For professional
professional services
services rendered
rendered in
in our
our capacity
as Trustee
Trustee for
for Peers
Peers
Foster
Kristiansen Inc.
Inc. and
and Federal
Federal Mortgage
Mortgage Corporation
Ltd. in
Foster Kristiansen
Corporation Ltd.
in
Bankruptcy
Bankruptcy for
for the
the period
period January
January 11 to
to 31,
31, 2012.
2012.
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
22,079.00
1,780.34
23,859.34
1,192.97
Total due
Total
due
25,052.31
25,052.31
Remittance information
Remiftance
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Electronic:
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers Inc.
Inc.
PricewaterhouseCoopers
TD
Tower
TD Tower
10088102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
T5J 3N5
Edmonton, AB,
Canada T5J
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
780 441
441 6776
Facsimile: +1
6776
PricewaterhouseCoopers
Inc. As
As Trustee
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088
10088 102
Avenue
102 Avenue
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
.
Contact: Don
Don MacLean
MacLean
Contact:
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
[email protected]
Email: [email protected]
Invoice
Invoice number:
number:
ED132700571
Account number:
Account
number:
60123876
Invoice
Invoice date:
date:
March 29,
29, 2012
2012
Payment
by:
Payment requested
requested by:
April 13, 2012
2012
CAD
For
in our
our capacity
capacity as
as Trustee
for Federal
For professional
professional services
services rendered
rendered in
Trustee for
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
for the
period January
January 27
27 to
to February
February 29,
29, 2012.
2012.
for
the period
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
13,093.50
659.68
13,753.18
687.66
Total due
Total
due
14,440.84
Remittance information
Remiftance
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Electronic:
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers Inc.
TD
Tower
TD Tower
10088102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
T5J 3N5
Edmonton, AB,
Canada T5J
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
780 441
441 6776
Facsimile: +1
6776
PricewaterhouseCoopers
Inc. As
As Trustee
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088 102
102 Avenue
Avenue
10088
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
.
Contact: Don
Don MacLean
MacLean
Contact:
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
[email protected]
Email: [email protected]
Invoice
Invoice number:
number:
ED132700740
Account number:
Account
number:
60123876
Invoice
Invoice date:
date:
April
20, 2012
April 20,
2012
Payment
by:
Payment requested
requested by:
May
2012
May 5,
5, 2012
CAD
For
in our
our capacity
capacity as
as Trustee
for Federal
For professional
professional services
services rendered
rendered in
Trustee for
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
2012.
for the
the period
period March
March 11 to
to 31,
31, 2012.
for
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
14,983.00
809.15
15,792.15
789.61
789.61
Total due
Total
due
16,581.76
Remittance information
Remiftance
Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers Inc.
TD
Tower
TD Tower
10088102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
T5J 3N5
Edmonton, AB,
Canada T5J
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
780 441
441 6776
Facsimile: +1
6776
PricewaterhouseCoopers
Inc. As
As Trustee
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088 102
102 Avenue
Avenue
10088
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
.
Contact: Don
Don MacLean
MacLean
Contact:
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
[email protected]
Email: [email protected]
Invoice
Invoice number:
number:
ED132700935
Account number:
Account
number:
60123876
Invoice
Invoice date:
date:
May
2012
May 17,
17, 2012
Payment
by:
Payment requested
requested by:
2012
June 1,
1, 2012
June
CAD
For
in our
our capacity
capacity as
as Trustee
for Federal
For professional
professional services
services rendered
rendered in
Trustee for
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
for
to 30,
30, 2012.
for the
the period
period April
April 11 to
2012.
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
15,686.00
830.31
830.31
16,516.31
825.82
Total due
Total
due
17,342.13
Remittance information
Remiftance
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Electronic:
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
PricewaterhouseCoopers Inc.
TD Tower
10088102
102 Avenue
Avenue NW, Suite 1501
10088
Edmonton,
AB, Canada T5J 3N5
Edmonton, AB,
Telephone: +1 780 441 6700
Telephone:
6700
Facsimile:
780 441 6776
Facsimile: +1 780
Contact: Don MacLean
+1 780
780 441
441 6704
Telephone: +1
Email: [email protected]
PricewaterhouseCoopers
PricewaterhouseCoopers Inc. As Trustee In Bankruptcy of
Federal Mortgage Corporation
Corporation Ltd.
10088 102
102 Avenue
Edmonton,
AB Canada T5N 3N5
Edmonton, AB
.
Invoice number:
number:
ED132701276
Account number:
number:
60123876
Invoice date:
27, 2012
2012
June 27,
Payment requested by:
2012
12, 2012
July 12,
CAD
For professional services rendered
our capacity as Trustee for Federal
rendered in our
Mortgage Corporation Ltd. and Peers Foster Kristiansen Inc. in Bankruptcy
31, 2012.
2012.
the period
period May
May 1 to 31,
for the
Fees
Disbursements
Total fees
fees and
and disbursements
disbursements
GST
11,550.00
372.10
11,922.10
596.11
596.11
Total due
12,518.21
Remittance information
Remiftance
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Electronic:
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers
Inc. As
As Trustee
of
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088
10088 102
Avenue
102 Avenue
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
ED132701387
Invoice number:
number:
Account number:
number:
Invoice date:
date:
2012
July 11,
11, 2012
July
Payment requested by:
PricewaterhouseCoopers Inc.
Inc.
PricewaterhouseCoopers
TD
Tower
TD Tower
10088102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
T5J 3N5
Edmonton, AB,
Canada T5J
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
780 441
441 6776
Facsimile: +1
6776
.
Contact: Don
Don MacLean
MacLean
Contact:
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
[email protected]
Email: [email protected]
60123876
2012
July 26, 2012
CAD
CAD
For
in our
our capacity
capacity as
as Trustee
for Federal
For professional
professional services
services rendered
rendered in
Trustee for
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
for the
period June
for
the period
June 11 to
to 30,
3o, 2012.
2012.
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
21,471.50
1,073.58
22,545.08
1,127.26
Total due
Total
due
23,672.34
Remittance information
Remiftance
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Electronic:
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers
Inc. As
As Trustee
of
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088
10088 102
Avenue
102 Avenue
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
ED132701722
Invoice number:
number:
Account number:
number:
Invoice date:
date:
2012
August 31, 2012
Payment requested by:
PricewaterhouseCoopers Inc.
TD Tower
10088102
102 Avenue
Avenue NW, Suite 1501
10088
Edmonton,
AB, Canada
T5J 3N5
Edmonton, AB,
Canada T5J
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
780 441 6776
Facsimile: +1 780
6776
.
Contact: Don MacLean
+1 780
780 441
441 6704
Telephone: +1
6704
Email:
Email: [email protected]
60123876
September
2012
September 15,
15, 2012
CAD
CAD
For
in our
our capacity
capacity as
as Trustee
for Federal
For professional
professional services
services rendered
rendered in
Trustee for
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
2012.
for the
the period
period July
July11 to
to 31,
31, 2012.
for
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
16,716.50
835.83
17,552.33
877.62
Total due
Total
due
18,429.95
Remittance information
Remiftance
Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
Invoice
Invoice
PricewaterhouseCoopers Inc.
TD Tower
10088102
102 Avenue
Avenue NW, Suite 1501
10088
Edmonton,
AB, Canada T5J 3N5
Edmonton, AB,
Telephone: +1 780 441 6700
6700
Facsimile:
Facsimile: +1 780 441 6776
PricewaterhouseCoopers
PricewaterhouseCoopers Inc. As Trustee In Bankruptcy of
Federal Mortgage Corporation Ltd.
10088 102
102 Avenue
Edmonton,
AB Canada T5N 3N5
Edmonton, AB
.
Contact: Don MacLean
+1 780
780 441 6704
Telephone: +1
Email: [email protected]
Invoice number:
number:
ED132701813
Account number:
number:
60123876
Invoice date:
2012
14, 2012
September 14,
Payment requested by:
2012
September 29, 2012
CAD
For professional services rendered
rendered in our capacity as Trustee for Federal
Mortgage Corporation Ltd. and Peers Foster Kristiansen Inc. in Bankruptcy
31, 2012.
2012.
the period
period August
August 1 to 31,
for the
Fees
Disbursements
Total fees
fees and
and disbursements
disbursements
GST
12,118.00
605.90
12,723.90
636.20
Total due
13,360.10
Remiftance
Remittance information
Electronic:
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers
Inc. As
As Trustee
of
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088 102
102 Avenue
Avenue
10088
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
ED132702058
Invoice number:
Account number:
number:
Account
Invoice date:
date:
25, 2012
2012
October 25,
Payment requested by:
PricewaterhouseCoopers
PricewaterhouseCoopers Inc.
Inc.
TD
Tower
TD Tower
10088102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
Edmonton, AB,
Canada T5J
T5J 3N5
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
441 6776
Facsimile: +1
780 441
6776
.
Contact:
Don MacLean
MacLean
Contact: Don
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
Email: [email protected]
[email protected]
60123876
2012
November 9, 2012
CAD
CAD
For
in our
capacity as
For professional
professional services
services rendered
rendered in
our capacity
as Trustee
Trustee for
for Federal
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
for
the period
to 3o,
for the
period September
September 11 to
30, 2012.
2012.
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
31,896.00
1,594.80
33,490.80
1,674.54
Total due
Total
due
35,165.34
Remiftance
Remittance information
Electronic:
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
of invoice with payment.
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers Inc.
TD
Tower
TD Tower
10088102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
Edmonton, AB,
Canada T5J
T5J 3N5
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
441 6776
Facsimile: +1
780 441
6776
PricewaterhouseCoopers
Inc. As
As Trustee
of
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088 102
102 Avenue
Avenue
10088
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
.
Contact:
Don MacLean
MacLean
Contact: Don
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
Email: [email protected]
[email protected]
Invoice
Invoice number:
number:
ED132702257
Account number:
Account
number:
60123876
Invoice
Invoice date:
date:
2012
November 28,
November
28, 2012
Payment
by:
Payment requested
requested by:
December
2012
December 13,
13, 2012
CAD
For
capacity as
For professional
professional services
services rendered
rendered in
in our
our capacity
as Trustee
Trustee for
for Federal
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
2012.
for the
the period
period October
October11 to
to 31,
31, 2012.
for
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
13,287.50
664.38
13,951.88
697.60
Total due
Total
due
14,649.48
Remiftance
Remittance information
Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
of invoice with payment.
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers
Inc. As
As Trustee
of
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088
10088 102
Avenue
102 Avenue
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
ED132702353
Invoice number:
number:
Account number:
number:
Invoice date:
date:
December 13, 2012
2012
December
Payment requested by:
PricewaterhouseCoopers
PricewaterhouseCoopers Inc.
Inc.
TD
Tower
TD Tower
10088102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
Edmonton, AB,
Canada T5J
T5J 3N5
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
441 6776
Facsimile: +1
780 441
6776
.
Contact:
Don MacLean
MacLean
Contact: Don
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
Email: [email protected]
[email protected]
60123876
December 28, 2012
2012
CAD
CAD
For
in our
capacity as
For professional
professional services
services rendered
rendered in
our capacity
as Trustee
Trustee for
for Federal
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
for
the period
to 30,
3o, 2012.
2012.
for the
period November
November 11 to
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
23,443.00
1,249.89
24,692.89
1,234.64
Total due
Total
due
25,927.53
Remiftance
Remittance information
Electronic:
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
of invoice with payment.
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers
PricewaterhouseCoopers Inc.
Inc.
TD
Tower
TD Tower
10088102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
Edmonton, AB,
Canada T5J
T5J 3N5
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
441 6776
Facsimile: +1
780 441
6776
PricewaterhouseCoopers
Inc. As
As Trustee
of
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088
10088 102
Avenue
102 Avenue
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
.
Contact:
Don MacLean
MacLean
Contact: Don
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
Email: [email protected]
[email protected]
Invoice
Invoice number:
number:
ED133700117
Account number:
Account
number:
60123876
Invoice
Invoice date:
date:
January 29,
29, 2013
2013
January
Payment
by:
Payment requested
requested by:
February 13,
2013
February
13, 2013
CAD
CAD
For
in our
capacity as
For professional
professional services
services rendered
rendered in
our capacity
as Trustee
Trustee for
for Federal
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
31, 2012.
2012.
for the
the period
period December
December 11 to
for
to 31,
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
20,718.50
1,093.62
21,812.12
1,090.61
Total due
Total
due
22,902.73
Remiftance
Remittance information
Electronic:
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
of invoice with payment.
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
pwc
!%'&$"#
Invoice
(82-/=+;/816<9/#667/89 Inc.
'5-!
PricewaterhouseCoopers
TD
Tower
?3 ?NVEQ
%$$,, 102
%$& Avenue
0UEMTE NW,
<@" >TISE
%)$%
10088
Suite 1501
4DLNMSNM"
01" 2AMADA
Edmonton, AB,
Canada ?)7
T5J '<)
3N5
?EKEOHNME. +1
!% +,$
((% *+$$
Telephone:
780 441
6700
5ACRILIKE.
!% +,$
((% *++*
Facsimile: +1
780 441
6776
=QICEVASEQHNTRE2NNOEQR
6MC# As
0R ?QTRSEE
NF
PricewaterhouseCoopers Inc.
Trustee 6M
In 1AMJQTOSCW
Bankruptcy of
5EDEQAK
Federal ;NQSGAGE
Mortgage 2NQONQASINM
Corporation 9SD#
Ltd.
10088
%$$,, 102
%$& Avenue
0UEMTE
4DLNMSNM"
01 Canada
2AMADA T5N
?)< '<)
Edmonton, AB
3N5
#
2NMSACS.
3NM MacLean
;AC9EAM
Contact: Don
?EKEOHNME. +1
!% 780
+,$ 441
((% *+$(
Telephone:
6704
4LAIK.
Email: DNM#LACKEAM/CA#OVC#CNL
[email protected]
Invoice MTLBEQ.
number:
6MUNICE
ED133700277
0CCNTMS MTLBEQ.
Account
number:
60123876
6MUNICE
Invoice DASE.
date:
22, &$%'
2013
5EBQTAQW
February &&"
=AWLEMS
BW.
Payment QEPTERSED
requested by:
March 9,
2013
;AQCH
-" &$%'
#"$
CAD
5NQ
CAOACISW AR
For OQNFERRINMAK
professional REQUICER
services QEMDEQED
rendered IM
in NTQ
our capacity
as ?QTRSEE
Trustee FNQ
for 5EDEQAK
Federal
;NQSGAGE
Mortgage 2NQONQASINM
Corporation 9SD#
Ltd. AMD
and =EEQR
Peers 5NRSEQ
Foster 8QIRSIAMREM
Kristiansen 6MC#
Inc. IM
in 1AMJQTOSCW
Bankruptcy
FNQ the
SHE period
OEQIND January
7AMTAQW1% to
SN 31,
'%" 2013.
&$%'#
for
%//9
Fees
$29,<89/4/5;9
Disbursements
*6;+3 0//9
Total
fees +5.
and .29,<89/4/5;9
disbursements
&)*
GST
13,363.00
668.15
14,031.15
701.56
*6;+3 .</
Total
due
14,732.71
Remiftance
Remittance information
Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
of invoice with payment.
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of
CAC, PwC
PwC Tower,
Tower, 18
18 York
York Street,
Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC,
86747 0486 RT0001
GST registration
registration ## 86747
pwc
!%'&$"#
Invoice
(82-/=+;/816<9/#667/89 Inc.
'5-!
PricewaterhouseCoopers
TD
Tower
>2 >MUDP
%$$,, 102
%$& Avenue
/TDLSD NW,
;?" =SHRD
%)$%
10088
Suite 1501
3CKMLRML"
/0" 1@L@C@
Edmonton, AB,
Canada >)6
T5J ';)
3N5
>DJDNGMLD- +1
!% +,$
((% *+$$
Telephone:
780 441
6700
4@BQHKHJD!% +,$
((% *++*
Facsimile: +1
780 441
6776
<PHBDU@RDPGMSQD1MMNDPQ
5LB# As
/Q >PSQRDD
ME
PricewaterhouseCoopers Inc.
Trustee 5L
In 0@LIPSNRBV
Bankruptcy of
4DCDP@J
Federal 9MPRF@FD
Mortgage 1MPNMP@RHML
Corporation 8RC#
Ltd.
10088
%$$,, 102
%$& Avenue
/TDLSD
3CKMLRML"
/0 Canada
1@L@C@ T5N
>); ';)
Edmonton, AB
3N5
#
1MLR@BR2ML MacLean
9@B8D@L
Contact: Don
>DJDNGMLD- +1
!% 780
+,$ 441
((% *+$(
Telephone:
6704
3K@HJEmail: CML#K@[email protected]@#NUB#BMK
[email protected]
Invoice
number:
5LTMHBD LSKADP-
ED133700424
/BBMSLR LSKADPAccount
number:
60123876
5LTMHBD date:
C@RDInvoice
March
20, 2013
9@PBG &$"
&$%'
<@VKDLR requested
PDOSDQRDC AVPayment
by:
April
2013
/NPHJ 4,
(" &$%'
#"$
CAD
4MP
B@N@BHRV @Q
For NPMEDQQHML@J
professional QDPTHBDQ
services PDLCDPDC
rendered HL
in MSP
our capacity
as >PSQRDD
Trustee EMP
for 4DCDP@J
Federal
9MPRF@FD
Mortgage 1MPNMP@RHML
Corporation 8RC#
Ltd. @LC
and <DDPQ
Peers 4MQRDP
Foster 7PHQRH@LQDL
Kristiansen 5LB#
Inc. HL
in 0@LIPSNRBV
Bankruptcy
for
the period
EMP RGD
NDPHMC February
4DAPS@PV 1% to
RM 28,
&," 2013.
&$%'#
%//9
Fees
$29,<89/4/5;9
Disbursements
*6;+3 0//9
Total
fees +5.
and .29,<89/4/5;9
disbursements
&)*
GST
15,538.50
776.93
16,315.43
815.78
*6;+3 .</
Total
due
17,131.21
Remiftance
Remittance information
Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
CAC, PwC
PwC Tower,
Tower, 18
18 York
York Street,
Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC,
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers
PricewaterhouseCoopers Inc.
Inc.
TD
Tower
TD Tower
10088102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
Edmonton, AB,
Canada T5J
T5J 3N5
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
441 6776
Facsimile: +1
780 441
6776
PricewaterhouseCoopers
Inc. As
As Trustee
of
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088 102
102 Avenue
Avenue
10088
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
.
Contact:
Don MacLean
MacLean
Contact: Don
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
Email: [email protected]
[email protected]
Invoice
Invoice number:
number:
ED133700608
Account number:
Account
number:
60123876
Invoice
Invoice date:
date:
April 23,
23, 2013
2013
Payment
by:
Payment requested
requested by:
May 8,
8, 2013
2013
CAD
CAD
For
in our
capacity as
For professional
professional services
services rendered
rendered in
our capacity
as Trustee
Trustee for
for Federal
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
for
2013.
for the
the period
period March
March11 to
to 31,
31, 2013.
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
6,341.00
317.05
6,658.05
Total due
Total
due
6,990.95
Remiftance
Remittance information
Electronic:
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
of invoice with payment.
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
332.90
pwc
Invoice
Invoice
PricewaterhouseCoopers
PricewaterhouseCoopers Inc.
Inc.
TD
Tower
TD Tower
10088102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
Edmonton, AB,
Canada T5J
T5J 3N5
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
441 6776
Facsimile: +1
780 441
6776
PricewaterhouseCoopers
Inc. As
As Trustee
of
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088 102
102 Avenue
Avenue
10088
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
.
Contact:
Don MacLean
MacLean
Contact: Don
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
Email: [email protected]
[email protected]
Invoice
Invoice number:
number:
ED133700715
Account number:
Account
number:
60123876
Invoice
Invoice date:
date:
May 13, 2013
2013
Payment
by:
Payment requested
requested by:
May 28,
28, 2013
2013
CAD
CAD
For
in our
capacity as
For professional
professional services
services rendered
rendered in
our capacity
as Trustee
Trustee for
for Federal
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
for
to 30,
3o, 2013.
2013.
for the
the period
period April
April 11 to
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
10,893.00
544.65
11,437.65
571.88
Total due
Total
due
12,009.53
Remiftance
Remittance information
Electronic:
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
of invoice with payment.
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
pwc
!%'&$"#
Invoice
(82-/=+;/816<9/#667/89 Inc.
'5-!
PricewaterhouseCoopers
TD
Tower
>2 >MUDP
%$$,, 102
%$& Avenue
/TDLSD NW,
;?" Suite
=SHRD 1501
%)$%
10088
3CKMLRML"
/0" 1@L@C@
>)6 ';)
Edmonton, AB,
Canada T5J
3N5
>DJDNGMLD- +1
!% +,$
((% *+$$
Telephone:
780 441
6700
4@BQHKHJD!% 780
+,$ 441
((% *++*
Facsimile: +1
6776
<PHBDU@RDPGMSQD1MMNDPQ
5LB# As
/Q >PSQRDD
ME
PricewaterhouseCoopers Inc.
Trustee 5L
In 0@LIPSNRBV
Bankruptcy of
4DCDP@J
Federal 9MPRF@FD
Mortgage 1MPNMP@RHML
Corporation 8RC#
Ltd.
10088
%$$,, %$&
/TDLSD
102 Avenue
3CKMLRML"
/0 Canada
1@L@C@ T5N
>); ';)
Edmonton, AB
3N5
#
1MLR@BR- Don
2ML MacLean
9@B8D@L
Contact:
>DJDNGMLD- +1
!% 780
+,$ 441
((% *+$(
Telephone:
6704
3K@HJCML#K@[email protected]@#NUB#BMK
Email: [email protected]
Invoice LSKADPnumber:
5LTMHBD
ED133701012
/BBMSLR LSKADPAccount
number:
60123876
5LTMHBD
Invoice C@RDdate:
June
6SLD 25,
&)" 2013
&$%'
<@VKDLR
AVPayment PDOSDQRDC
requested by:
6SJV %$"
&$%'
July
to, 2013
#"$
CAD
4MP
HL our
MSP capacity
B@N@BHRV @Q
EMP 4DCDP@J
For NPMEDQQHML@J
professional QDPTHBDQ
services PDLCDPDC
rendered in
as >PSQRDD
Trustee for
Federal
9MPRF@FD
Mortgage 1MPNMP@RHML
Corporation 8RC#
Ltd. @LC
and <DDPQ
Peers 4MQRDP
Foster 7PHQRH@LQDL
Kristiansen 5LB#
Inc. HL
in 0@LIPSNRBV
Bankruptcy
EMP the
RGD period
NDPHMCMay
9@V 1% to
RM 31,
'%" &$%'#
for
2013.
%//9
Fees
$29,<89/4/5;9
Disbursements
*6;+3 0//9
Total
fees +5.
and .29,<89/4/5;9
disbursements
&)*
GST
5,453.00
272.65
5,725.65
*6;+3 .</
Total
due
6,011.93
Remittance information
Remiftance
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Electronic:
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice number
number and amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
CAC, PwC
PwC Tower,
Tower, 18
18 York
York Street,
Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC,
86747 0486 RT0001
GST registration
registration ## 86747
286.28
pwc
!%'&$"#
Invoice
(82-/=+;/816<9/#667/89 Inc.
'5-!
PricewaterhouseCoopers
TD
Tower
?3 ?NVEQ
%$$,, 102
%$& Avenue
0UEMTE NW,
<@" Suite
>TISE 1501
%)$%
10088
4DLNMSNM"
01" 2AMADA
?)7 '<)
Edmonton, AB,
Canada T5J
3N5
?EKEOHNME. +1
!% +,$
((% *+$$
Telephone:
780 441
6700
5ACRILIKE.
!% 780
+,$ 441
((% *++*
Facsimile: +1
6776
=QICEVASEQHNTRE2NNOEQR
6MC# As
0R ?QTRSEE
NF
PricewaterhouseCoopers Inc.
Trustee 6M
In 1AMJQTOSCW
Bankruptcy of
5EDEQAK
Federal ;NQSGAGE
Mortgage 2NQONQASINM
Corporation 9SD#
Ltd.
10088
%$$,, %$&
0UEMTE
102 Avenue
4DLNMSNM"
01 Canada
2AMADA T5N
?)< '<)
Edmonton, AB
3N5
#
2NMSACS. Don
3NM MacLean
;AC9EAM
Contact:
?EKEOHNME. +1
!% 780
+,$ 441
((% *+$(
Telephone:
6704
4LAIK.
DNM#LACKEAM/CA#OVC#CNL
Email: [email protected]
Invoice MTLBEQ.
number:
6MUNICE
ED133701161
0CCNTMS MTLBEQ.
Account
number:
60123876
6MUNICE
Invoice DASE.
date:
July
2013
7TKW 25,
&)" &$%'
=AWLEMS
BW.
Payment QEPTERSED
requested by:
0TGTRS 9,
-" &$%'
August
2013
#"$
CAD
5NQ
IM our
NTQ capacity
CAOACISW AR
FNQ 5EDEQAK
For OQNFERRINMAK
professional REQUICER
services QEMDEQED
rendered in
as ?QTRSEE
Trustee for
Federal
;NQSGAGE
Mortgage 2NQONQASINM
Corporation 9SD#
Ltd. AMD
and =EEQR
Peers 5NRSEQ
Foster 8QIRSIAMREM
Kristiansen 6MC#
Inc. IM
in 1AMJQTOSCW
Bankruptcy
FNQ SHE
OEQIND June
7TME 1% to
SN 3o,
'$" 2013.
&$%'#
for
the period
%//9
Fees
$29,<89/4/5;9
Disbursements
*6;+3 0//9
Total
fees +5.
and .29,<89/4/5;9
disbursements
&)*
GST
4,151.50
207.58
4,359.08
*6;+3 .</
Total
due
4,577.04
Remittance information
Remiftance
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Electronic:
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice number
number and amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
CAC, PwC
PwC Tower,
Tower, 18
18 York
York Street,
Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC,
86747 0486 RT0001
GST registration
registration ## 86747
217.96
,_.i..
pwc
!%'&$"#
Invoice
(82-/=+;/816<9/#667/89 '5-!
PricewaterhouseCoopers
Inc.
TD
Tower
?3 ?NVEQ
%$$,, 102
%$& Avenue
0UEMTE NW,
<@" >TISE
%)$%
10088
Suite 1501
4DLNMSNM"
01" 2AMADA
Edmonton, AB,
Canada ?)7
T5J '<)
3N5
?EKEOHNME. +1
!% +,$
Telephone:
780 ((%
441 *+$$
6700
5ACRILIKE.
!% +,$
((% *++*
Facsimile: +1
780 441
6776
=QICEVASEQHNTRE2NNOEQR
6MC# As
0R ?QTRSEE
1AMJQTOSCW of
NF
PricewaterhouseCoopers Inc.
Trustee 6M
In Bankruptcy
5EDEQAK
;NQSGAGE 2NQONQASINM
Federal Mortgage
Corporation 9SD#
Ltd.
%$$,, 102
%$& Avenue
0UEMTE
10088
4DLNMSNM"
01 Canada
2AMADA T5N
?)< '<)
Edmonton, AB
3N5
#
2NMSACS.
3NM MacLean
;AC9EAM
Contact: Don
?EKEOHNME.
!% 780
+,$ 441
((% *+$(
Telephone: +1
6704
4LAIK.
Email: DNM#LACKEAM/CA#OVC#CNL
[email protected]
6MUNICE MTLBEQ.
Invoice
number:
ABOMMIPOMJK
ED133701365
0CCNTMS MTLBEQ.
Account
number:
JPONMHIJ
60123876
6MUNICE date:
DASE.
Invoice
0TGTRS 29,
&-" 2013
&$%'
August
=AWLEMS requested
QEPTERSED BW.
Payment
by:
2013
>EOSELBEQ 13,
%'" &$%'
September
CAD
#"$
5NQ
IM our
NTQ capacity
CAOACISW AR
For OQNFERRINMAK
professional REQUICER
services QEMDEQED
rendered in
as ?QTRSEE
Trustee FNQ
for 5EDEQAK
Federal
;NQSGAGE 2NQONQASINM
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Corporation 9SD#
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and =EEQR
Peers 5NRSEQ
Foster 8QIRSIAMREM
Kristiansen 6MC#
Inc. IM
in 1AMJQTOSCW
Bankruptcy
FNQ the
SHE period
OEQIND July
7TKW1% to
SN 31,
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for
2013.
%//9
Fees
$29,<89/4/5;9
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*6;+3 0//9
Total
fees +5.
and .29,<89/4/5;9
disbursements
&)*
GST
@E?<>DCC
3,475.00
173.75
B<@D<>
@E=?;D<>
3,648.75
B;AD??
182.44
*6;+3 .</
Total
due
@E;@BDB9
3,831.19
Remittance
5/*,##3)1/ information
,).(%*3#,()
6+/1#%(),18 HSBC,
?6DCS 70
IP York
3'%* Street,
6#%//#S Toronto,
5'%'(#'S Ontario,
9(#2%+'S C2(202
;K> 1S9
O6G
Electronic:
Canada M5J
E11'"(# name:
(2)/F PricewaterhouseCoopers
8%+1/!2#/%,'"$/C''&/%$ <<8
Account
LLP
5%2($+# ('QF
6!+.# code:
1'0/F ?=DCCE55
CEB account:
211'"(#F 064871-001
PJLHIORPPO USD
46Baccount:
211'"(#F 064871-070
PJLHIORPIP
Transit
no.: OPPPNFPOJ
10002:016 Swift
HKBCCATT CAD
6+5-, payment
(5!+1*% details,
21%5-,&; including
-*3,$2-*/ invoice
-*#)-31 number
*$+41' and
5*2 amount
5+)$*% paid,
(5-2; to:
%)8 [email protected].
533)$*%&9'131-#54,17359("393)+9
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7-/&"/$ payable
'3!32+/ to:
#(8 PricewaterhouseCoopers
8%+1/!2#/%,'"$/C''&/%$ <<8
6*3,)&1 remittance
'1+-%%5*31 copy
3)(! of
)0 invoice
-*#)-31 with
"-%. payment.
(5!+1*%9
Cheques
LLP Enclose
4/)0 to:
#(8 PwC
8!C CAC,
CECS PwC
8!C Tower,
5'!/%S 18
OH York
3'%* Street,
6#%//#S Suite
6"+#/ 2600,
NJPPS Toronto,
5'%'(#'S Ontario,
9(#2%+'S Canada
C2(202 M5J
;K> OB2
PDN
Send
@65 %/-+$#%2#+'(
GST
registration T# HJILI
86747 PLHJ
0486 75PPPO
RT0001
pwc
!%'&$"#
Invoice
(82-/=+;/816<9/#667/89 Inc.
'5-!
PricewaterhouseCoopers
TD
Tower
?2 ?NVEQ
%$$,, 102
%$& Avenue
/UEMTE NW,
;@" Suite
>TISE 1501
%)$%
10088
3DLNMSNM"
/0" 1AMADA
?)6 ';)
Edmonton, AB,
Canada T5J
3N5
?EKEOHNME- +1
!% +,$
((% *+$$
Telephone:
780 441
6700
4ACRILIKE!% 780
+,$ 441
((% *++*
Facsimile: +1
6776
=QICEVASEQHNTRE1NNOEQR
5MC# As
/R ?QTRSEE
NF
PricewaterhouseCoopers Inc.
Trustee 5M
In 0AMJQTOSCW
Bankruptcy of
4EDEQAK
Federal 9NQSGAGE
Mortgage 1NQONQASINM
Corporation 8SD#
Ltd.
10088
%$$,, %$&
/UEMTE
102 Avenue
3DLNMSNM"
/0 Canada
1AMADA T5N
?); ';)
Edmonton, AB
3N5
#
1NMSACS- Don
2NM MacLean
9AC8EAM
Contact:
?EKEOHNME- +1
!% 780
+,$ 441
((% *+$(
Telephone:
6704
3LAIKDNM#LACKEAM.CA#OVC#CNL
Email: [email protected]
Invoice MTLBEQnumber:
5MUNICE
ED133701534
/CCNTMS MTLBEQAccount
number:
60123876
5MUNICE
Invoice DASEdate:
>EOSELBEQ 3o,
'$" 2013
&$%'
September
=AWLEMS
BWPayment QEPTERSED
requested by:
<CSNBEQ 15,
%)" &$%'
October
2013
#"$
CAD
4NQ
IM our
NTQ capacity
CAOACISW AR
FNQ 4EDEQAK
For OQNFERRINMAK
professional REQUICER
services QEMDEQED
rendered in
as ?QTRSEE
Trustee for
Federal
9NQSGAGE
Mortgage 1NQONQASINM
Corporation 8SD#
Ltd. AMD
and =EEQR
Peers 4NRSEQ
Foster 7QIRSIAMREM
Kristiansen 5MC#
Inc. IM
in 0AMJQTOSCW
Bankruptcy
FNQ the
SHE period
OEQINDAugust
/TGTRS 1% to
SN 31,
'%" &$%'#
for
2013.
%//9
Fees
$29,<89/4/5;9
Disbursements
*6;+3 0//9
Total
fees +5.
and .29,<89/4/5;9
disbursements
&)*
GST
3,448.00
172.40
3,620.40
181.02
*6;+3 .</
Total
due
3,801.42
Remittance information
Remiftance
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Electronic:
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice number
number and amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
CAC, PwC
PwC Tower,
Tower, 18
18 York
York Street,
Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC,
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers Inc.
TD Tower
10088 ton
102Avenue
AvenueNW,
NW, Suite
Suite 1501
10088
Edmonton,
AB, Canada
T5J 3N5
Edmonton, AB,
Canada T5J
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
780 441 6776
Facsimile: +1 780
6776
PricewaterhouseCoopers
Inc. As
As Trustee
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088
10088 102
Avenue
102 Avenue
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
.
Contact:
Contact: Don Maclean
+1 780
780 441
441 6704
Telephone: +1
6704
Email:
Email: [email protected]
Invoice
Invoice number:
number:
ED133701799
Account number:
Account
number:
60123876
Invoice
Invoice date:
date:
20, 2013
2013
November 20,
November
Payment
by:
Payment requested
requested by:
December 5,
2013
December
5, 2013
CAD
CAD
For
in our
our capacity
capacity as
as Trustee
for Federal
For professional
professional services
services rendered
rendered in
Trustee for
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
for the
the period
period September
September11 to
to October
October 31,
31, 2013.
for
2013.
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
1,937.50
96.88
2,034.38
101.72
Total due
Total
due
2,136.10
Remittance information
Remiftance
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Electronic:
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers
Inc. As
As Trustee
of
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088 102
102 Avenue
Avenue
10088
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
ED133701865
Invoice number:
number:
Account number:
number:
Invoice date:
date:
November 27, 2013
Payment requested by:
PricewaterhouseCoopers Inc.
Inc.
PricewaterhouseCoopers
TD
Tower
TD Tower
10088102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
T5J 3N5
Edmonton, AB,
Canada T5J
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
780 441
441 6776
Facsimile: +1
6776
.
Contact: Don
Don MacLean
MacLean
Contact:
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
[email protected]
Email: [email protected]
60123876
2013
12, 2013
December 12,
CAD
CAD
For
in our
our capacity
capacity as
as Trustee
for Federal
For professional
professional services
services rendered
rendered in
Trustee for
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
for
for the
the period
period November
November11 to
to 15,
15, 2013.
2013.
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
1,990.00
99.50
2,089.50
104.48
Total due
Total
due
2,193.98
Remittance information
Remiftance
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Electronic:
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers Inc.
Inc.
PricewaterhouseCoopers
TD
Tower
TD Tower
10088102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
T5J 3N5
Edmonton, AB,
Canada T5J
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
780 441
441 6776
Facsimile: +1
6776
PricewaterhouseCoopers
Inc. As
As Trustee
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088 102
102 Avenue
Avenue
10088
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
.
Contact: Don
Don MacLean
MacLean
Contact:
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
[email protected]
Email: [email protected]
Invoice
Invoice number:
number:
ED133701931
Account number:
Account
number:
60123876
Invoice
Invoice date:
date:
December 9,
9, 2013
2013
December
Payment
by:
Payment requested
requested by:
December 24,
24, 2013
2013
CAD
CAD
For
in our
our capacity
capacity as
as Trustee
for Federal
For professional
professional services
services rendered
rendered in
Trustee for
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
for the
period November
November 16
16 to
2013.
for
the period
to 30,
3o, 2013.
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
2,549.00
127.45
2,676.45
Total due
Total
due
2,810.27
Remittance information
Remiftance
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Electronic:
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
133.82
pwc
Invoice
Invoice
PricewaterhouseCoopers Inc.
Inc.
PricewaterhouseCoopers
TD
Tower
TD Tower
10088102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
T5J 3N5
Edmonton, AB,
Canada T5J
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
780 441
441 6776
Facsimile: +1
6776
PricewaterhouseCoopers
Inc. As
As Trustee
of
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088 102
102 Avenue
Avenue
10088
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
.
Contact:
Don MacLean
MacLean
Contact: Don
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
[email protected]
Email: [email protected]
Invoice
Invoice number:
number:
ED134700056
Account number:
Account
number:
60123876
Invoice
Invoice date:
date:
January 14,
14, 2014
2014
January
Payment
by:
Payment requested
requested by:
January 29,
29, 2014
2014
January
CAD
For
in our
our capacity
capacity as
as Trustee
for Federal
For professional
professional services
services rendered
rendered in
Trustee for
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
for the
the period
period December
December11 to
to 31,
31, 2013.
for
2013.
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
2,860.00
143.00
3,003.00
150.15
Total due
Total
due
3,153.15
Remittance information
Remiftance
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Electronic:
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers
Inc. As
As Trustee
of
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088
10088 102
Avenue
102 Avenue
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
PricewaterhouseCoopers Inc.
Inc.
PricewaterhouseCoopers
TD Tower
102 Avenue
TD
Tower 10088
10088 102
Avenue NW,
NW, Suite
Suite 1501
1501Edmonton,
Edmonton,
AB, Canada
AB,
Canada T5J
T5J 3N5
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
780 441
441 6776
Facsimile: +1
6776
.
Contact:
Don MacLean
MacLean
Contact: Don
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
[email protected]
Email: [email protected]
Invoice
Invoice number:
number:
ED134700446
Account number:
Account
number:
60123876
Invoice
Invoice date:
date:
March 24,
24, 2014
2014
March
Payment
by:
Payment requested
requested by:
April 8,
8, 2014
CAD
CAD
For
in our
our capacity
capacity as
as Trustee
for Federal
For professional
professional services
services rendered
rendered in
Trustee for
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
for the
period January
January 11 to
February 28,
28, 2014.
2014.
for
the period
to February
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
1,501.00
75.05
1,576.05
78.80
Total due
Total
due
1,654.85
Remittance information
Remiftance
Electronic: HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers Inc.
TD Tower
10088102
102 Avenue
Avenue NW, Suite 1501
10088
Edmonton,
AB, Canada
T5J 3N5
Edmonton, AB,
Canada T5J
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
780 441 6776
Facsimile: +1 780
6776
PricewaterhouseCoopers
Inc. As
As Trustee
of
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088 102
102 Avenue
Avenue
10088
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
.
Contact:
Contact: Don MacLean
+1 780
780 441
441 6704
Telephone: +1
6704
Email:
Email: [email protected]
Invoice
Invoice number:
number:
ED134700510
Account number:
Account
number:
60123876
Invoice
Invoice date:
date:
April
2014
April 2,
2, 2014
Payment
by:
Payment requested
requested by:
April
2014
April 17,
17, 2014
CAD
CAD
For
in our
our capacity
capacity as
as Trustee
for Federal
For professional
professional services
services rendered
rendered in
Trustee for
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
for
2014.
for the
the period
period March
March 11 to
to 31,
31, 2014.
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
1,442.00
72.10
1,514.10
75.71
75.71
Total due
Total
due
1,589.81
Remittance information
Remiftance
Electronic: HSBC,
HSBC, 70 York Street, Toronto, Ontario, Canada M5J 1S9
Electronic:
Account name: PricewaterhouseCoopers LLP
Swift code: HKBCCATT
CADaccount:
account: 064871-001
064871-001 USD
USDaccount:
account: 064871-070
064871-070
Transit no.:
no.: 10002:016
10002:016 Swift
HKBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
18 York
York Street, Suite
Suite 2600,
2600, Toronto,
Toronto, Ontario,
Ontario, Canada
Canada M5J
M5J OB2
0B2
Send to: PwC CAC, PwC Tower, 18
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers Inc.
Inc.
PricewaterhouseCoopers
TD
Tower
TD Tower
10088102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
T5J 3N5
Edmonton, AB,
Canada T5J
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
780 441
441 6776
Facsimile: +1
6776
PricewaterhouseCoopers
Inc. As
As Trustee
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088
10088 102
Avenue
102 Avenue
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
.
Contact: Don
Don MacLean
MacLean
Contact:
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
[email protected]
Email: [email protected]
Invoice
Invoice number:
number:
ED134700755
Account number:
Account
number:
60123876
Invoice
Invoice date:
date:
May 15, 2014
2014
Payment
by:
Payment requested
requested by:
May 30,
May
30, 2014
2014
CAD
For
in our
our capacity
capacity as
as Trustee
for Federal
For professional
professional services
services rendered
rendered in
Trustee for
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
for the
the period
period April
April 11 to
for
to 30,
30, 2014.
2014.
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
1,536.00
76.80
1,612.80
80.64
Total due
Total
due
1,693.44
Remittance information
Remiftance
Concourse Level,
Level, Toronto, Ontario, M5L 1G9
Electronic: CIBC, 199 Bay Street, CCW Concourse
Account name: PricewaterhouseCoopers LLP
Swift code:
code: CIBCCATT
CADaccount:
account: 63-55412 USD
USDaccount:
account: 04-77419
04-77419
Transit no.:
no.: 010:00002
010:00002 Swift
CIBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
CAC, PwC
PwC Centre,
Centre, 354 Davis Road, Suite 600, Oakville,
Send to: PwC CAC,
Oakville, Ontario,
Ontario, Canada
Canada L6J
L6J 0C5
005
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers Inc.
Inc.
PricewaterhouseCoopers
TD
Tower
TD Tower
10088102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
T5J 3N5
Edmonton, AB,
Canada T5J
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
780 441
441 6776
Facsimile: +1
6776
PricewaterhouseCoopers
Inc. As
As Trustee
PricewaterhouseCoopers Inc.
Trustee In
In Bankruptcy
Bankruptcy of
of
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
10088
10088 102
Avenue
102 Avenue
Edmonton,
AB Canada
Canada T5N
T5N 3N5
Edmonton, AB
3N5
.
Contact: Don
Don MacLean
MacLean
Contact:
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
[email protected]
Email: [email protected]
Invoice number:
number:
Invoice
ED134701179
Account number:
Account
number:
60123876
Invoice
Invoice date:
date:
July 24,
24, 2014
2014
July
Payment
by:
Payment requested
requested by:
August 8,
2014
August
8, 2014
CAD
CAD
For
in our
our capacity
capacity as
as Trustee
for Federal
For professional
professional services
services rendered
rendered in
Trustee for
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
for the
period May
May 11 to
2014.
for
the period
to June
June 30,
30, 2014.
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
1,589.00
79.45
1,668.45
83.42
Total due
Total
due
1,751.87
Remittance information
Remiftance
Concourse Level,
Level, Toronto, Ontario, M5L 1G9
Electronic: CIBC, 199 Bay Street, CCW Concourse
Account name: PricewaterhouseCoopers LLP
Swift code:
code: CIBCCATT
CADaccount:
account: 63-55412 USD
USDaccount:
account: 04-77419
04-77419
Transit no.:
no.: 010:00002
010:00002 Swift
CIBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
Oakville, Ontario,
Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville,
Ontario,Canada
CanadaL6J
L6J0C5
005
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Federal Mortgage Corporation
Corporation Ltd.
11207-103 Avenue
Edmonton AB
Edmonton
AB Canada
Canada T5K
T5K 2V9
ED134701811
ED134701811
Invoice number:
number:
Invoice date:
November 27, 2014
PricewaterhouseCoopers Inc.
TD Tower
10088102
102 Avenue
Avenue NW, Suite 1501
10088
Edmonton,
AB, Canada T5J 3N5
Edmonton, AB,
Telephone: +1 780 441 6700
Telephone:
6700
Facsimile:
780 441 6776
Facsimile: +1 780
Contact: Don MacLean
+1 780
780 441
441 6704
Telephone: +1
Email: [email protected]
.
Account number:
number:
Payment requested by:
60123876
2014
12, 2014
December 12,
CAD
CAD
For professional services rendered
our capacity as Trustee for Federal
rendered in our
Mortgage Corporation Ltd. and Peers Foster Kristiansen Inc. in Bankruptcy
the period
period July
July 11 to October
October 31,
31, 2014.
for the
Fees
Disbursements
Total fees
fees and
and disbursements
disbursements
GST
1,408.00
70.40
1,478.40
73.92
Total due
1,552.32
Remittance information
Remiftance
Concourse Level,
Level, Toronto, Ontario, M5L 1G9
Electronic: CIBC, 199 Bay Street, CCW Concourse
Account name: PricewaterhouseCoopers LLP
Swift code:
code: CIBCCATT
CADaccount:
account: 63-55412 USD
USDaccount:
account: 04-77419
04-77419
Transit no.:
no.: 010:00002
010:00002 Swift
CIBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville,
Oakville, Ontario,
Ontario, Canada
CanadaL6J
L6J 0C5
005
86747 0486 RT0001
GST registration
registration ## 86747
pwc
Invoice
Invoice
PricewaterhouseCoopers Inc.
Inc.
PricewaterhouseCoopers
TD
Tower
TD Tower
10088102
102 Avenue
Avenue NW,
NW, Suite
Suite 1501
1501
10088
Edmonton,
AB, Canada
T5J 3N5
Edmonton, AB,
Canada T5J
3N5
Telephone: +1
+1 780
441 6700
Telephone:
780 441
6700
Facsimile:
+1 780
780 441
441 6776
Facsimile: +1
6776
Federal
Federal Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd.
11207-103
11207-103 Avenue
Avenue
Edmonton AB
Edmonton
AB Canada
Canada T5K
T5K 2V9
2V9
.
Contact: Don
Don MacLean
MacLean
Contact:
Telephone: +1
+1 780
780 441
441 6704
Telephone:
6704
Email:
[email protected]
Email: [email protected]
Invoice
Invoice number:
number:
ED134701980
Account number:
Account
number:
60123876
Invoice
Invoice date:
date:
22, 2014
2014
December
December 22,
Payment
by:
Payment requested
requested by:
January 6,
6, 2015
2015
January
For
in our
our capacity
capacity as
as Trustee
for Federal
For professional
professional services
services rendered
rendered in
Trustee for
Federal
Mortgage
Mortgage Corporation
Corporation Ltd.
Ltd. and
and Peers
Peers Foster
Foster Kristiansen
Kristiansen Inc.
Inc. in
in Bankruptcy
Bankruptcy
for the
the period
period November
November11 to
to December
December 15,
15, 2014.
for
2014.
CAD
Fees
Fees
Disbursements
Disbursements
Total fees
Total
fees and
and disbursements
disbursements
GST
GST
599.00
29.95
628.95
31.45
Total due
Total
due
660.40
Remittance information
Remiftance
Concourse Level,
Level, Toronto, Ontario, M5L 1G9
Electronic: CIBC, 199 Bay Street, CCW Concourse
Account name: PricewaterhouseCoopers LLP
Swift code:
code: CIBCCATT
CADaccount:
account: 63-55412 USD
USDaccount:
account: 04-77419
04-77419
Transit no.:
no.: 010:00002
010:00002 Swift
CIBCCATT CAD
Email payment details, including invoice
invoice number
number and
and amount
amount paid,
paid, to:
to: [email protected].
[email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
CAC, PwC
PwC Centre,
Centre, 354 Davis Road, Suite 600, Oakville,
Send to: PwC CAC,
Oakville, Ontario,
Ontario, Canada
Canada L6J
L6J 0C5
005
86747 0486 RT0001
GST registration
registration ## 86747
Invoice
PricewaterhouseCoopers Inc.
TD Tower
10088 102 Avenue NW, Suite 1501
Edmonton, AB, Canada T5J 3N5
Telephone: +1 780 441 6700
Facsimile: +1 780 441 6776
Federal Mortgage Corporation Ltd.
11207-103 Avenue
Edmonton AB Canada T5K 2V9
.
Contact: Don MacLean
Telephone: +1 780 441 6704
Email: [email protected]
Invoice number:
ED135701331
Account number:
60123876
Invoice date:
August 27, 2015
Payment requested by:
September 11, 2015
For professional services rendered in our capacity as Trustee for Federal
Mortgage Corporation Ltd. and Peers Foster Kristiansen Inc. in Bankruptcy
for the period December 16, 2014 to July 15, 2015.
CAD
Fees
Disbursements
Total fees and disbursements
GST
2,756.50
149.83
2,906.33
145.32
Total due
3,051.65
Remittance information
Electronic: CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9
Account name: PricewaterhouseCoopers LLP
Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419
Email payment details, including invoice number and amount paid, to: [email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5
GST registration # 86747 0486 RT0001
Invoice
PricewaterhouseCoopers Inc.
TD Tower
10088 102 Avenue NW, Suite 1501
Edmonton, AB, Canada T5J 3N5
Telephone: +1 780 441 6700
Facsimile: +1 780 441 6776
Federal Mortgage Corporation Ltd.
11207-103 Avenue
Edmonton AB Canada T5K 2V9
.
Contact: Don MacLean
Telephone: +1 780 441 6704
Email: [email protected]
Invoice number:
ED135701819
Account number:
60123876
Invoice date:
November 30, 2015
Payment requested by:
December 15, 2015
For professional services rendered in our capacity as Trustee for Federal
Mortgage Corporation Ltd. and Peers Foster Kristiansen Inc. in Bankruptcy
for the period August 16 to November 15, 2015.
CAD
Fees
Disbursements
Total fees and disbursements
GST
5,725.00
286.25
6,011.25
300.56
Total due
6,311.81
Remittance information
Electronic wire or EFT (not e-Transfer): CIBC, 199 Bay Street, CCW Concourse Level, Toronto, Ontario, M5L 1G9
Account name: PricewaterhouseCoopers LLP
Transit no.: 010:00002 Swift code: CIBCCATT CAD account: 63-55412 USD account: 04-77419
Email payment details, including invoice number and amount paid, to: [email protected].
Cheques payable to: PricewaterhouseCoopers LLP Enclose remittance copy of invoice with payment.
Send to: PwC CAC, PwC Centre, 354 Davis Road, Suite 600, Oakville, Ontario, Canada L6J 0C5
GST registration # 86747 0486 RT0001
- 36 -
APPENDIX O
Fee Allocation Schedule
Cost Allocation Summary and Funds to Transfer between Estates
As at December 11, 2015 - subject to minor adjustments
Federal Mortgage Corp
PwC Fees, after retainer, allocated to FMC (incl. GST)
Legal Fees Allocated to FMC (incl. GST)
Total fees to be paid
571,676.37
109,644.59
681,320.96
Peers Foster Kristiansen
PwC Fees, after retainer, allocated to PFK (incl. GST)
Legal Fees Allocated to PFK (incl. GST)
Total fees to be paid
488,881.02
115,298.13
604,179.15
Amount paid by FMC - PwC
Amount paid by FMC - MR
Fees paid by FMC
917,169.05
224,942.72
1,142,111.77
Amount paid by PFK - PwC
Amount paid by PFK - MR
Fees paid by PFK
143,388.34
143,388.34
Total fees to be paid by FMC
Fees actual paid by FMC
Due from PFK
681,320.96
(1,142,111.77)
(460,790.81)
Total fees to be paid by PFK
Fees actual paid by PFK
Due to FMC
604,179.15
(143,388.34)
460,790.81
Current bank balance, net of outstanding fees
Add: transfer from PFK
Estimated gross distribution to FMC unsecureds
614,333.48
460,790.81
1,075,124.29
Current bank balance
Less: amount to be transferred to FMC
Estimated gross distributrion to Arrata
- Estimate before fees for distribution, Superintendent's levy and fees
to discharge
1,062,368.00
(460,790.81)
601,577.19
- Estimated distribution before fees to discharge
- PwC and its legal counsel reviewed each consolidated invoice in detail and allocated the daily time charged as between PFK and FMC based on
the time descriptions
- Figures may vary slightly from Statement of Receipts and Disbursements. Amounts noted above included disbursements and GST.
Federal Mortgage Corporation Ltd. & Peers Foster Corporation Inc.
Summary of Total PwC Fees and Disbursements
November 22, 2010 to November 15, 2015
Trustee Fee Allocation
Inv. No.
Period
31700126
31700129
FMC only:
31700232
31700552
31700866
31700554
31700899
Retainer #1
Retainer #2
PFK only:
30703096
31700361
31700231
31700553
31700930
31700555
31700929
November 23, 2010 to January 7, 2011
January 8 to 31, 2011
Credit note - January 8 to 31, 2011
February 1 to 28, 2011
Credit note - February 1 to 28, 2011
Sub-total
Retainer
Credit note - 50% of Retainer
November 22, 2010 to January 7, 2011
January 8 to 31, 2011
Credit note - January 8 to 31, 2011
February 1 to 28, 2011
Credit note - February 1 to 28, 2011
Sub-total
Consoldidated Fees FMC/PFK
31701176 March 1 to 31, 2011
31701181 April 1 to 30, 2011
31701182 May 1 to 31, 2011
31701608 June 1 to 30, 2011
31701776 July 1 to 31, 2011
31701948 August 1 to 31, 2011
31701955 September 1 to 30, 2011
31702211 September 27 to October 31, 2011
31702439 November 1 to 30, 2011
32700145 December 1 to 31, 2011
32700162 January 1 to 31, 2012
32700571 January 27 to February 29, 2012
32700740 March 1 to 31, 2012
32700935 April 1 to 30, 2012
32701276 May 1 to 31, 2012
32701387 June 1 to 30, 2012
32701722 July 1 to 31, 2012
32701813 August 1 to 31, 2012
32702058 September 1 to 30, 2012
32702257 October 1 to 31, 2012
32702353 November 1 to 30, 2012
33700117 December 1 to 31, 2012
FMC % PFK %
HME %
Fees
28,571.43
9,523.80
1.00
1.00
1.00
1.00
1.00
-
0.40
0.50
0.15
0.45
0.65
0.60
0.60
0.55
0.45
0.70
0.50
0.50
0.60
0.55
0.55
0.50
0.62
0.79
0.92
0.89
0.79
0.66
-
1.00
1.00
1.00
1.00
1.00
0.60
0.50
0.85
0.55
0.35
0.40
0.40
0.45
0.55
0.30
0.45
0.45
0.35
0.35
0.25
0.30
0.38
0.21
0.08
0.11
0.21
0.34
-
-
0.05
0.05
0.05
0.10
0.20
0.20
-
Total
Disbursements
-
Application of
Retainer
-
NET BILL
AMOUNT
GST
TOTAL
28,571.43
9,523.80
1,428.57
476.19
30,000.00
9,999.99
75,864.00
50,855.00
(5,085.50)
34,399.00
(3,439.90)
152,592.60
3,993.50
3,041.79
1,746.38
8,781.67
(38,095.23)
(38,095.23)
41,762.27
53,896.79
(5,085.50)
36,145.38
(3,439.90)
123,279.04
2,088.12
2,694.84
(254.28)
1,807.27
(172.00)
6,163.95
43,850.39
56,591.63
(5,339.78)
37,952.65
(3,611.90)
129,442.99
57,142.86
(28,571.42)
76,904.00
65,216.00
(6,521.60)
63,445.00
(6,344.50)
192,698.90
4,120.45
3,289.07
3,723.18
11,132.70
(28,571.43)
(28,571.43)
57,142.86
(28,571.42)
52,453.02
68,505.07
(6,521.60)
67,168.18
(6,344.50)
175,260.17
2,857.14
(1,428.57)
2,622.65
3,425.25
(326.08)
3,358.41
(317.23)
8,763.00
60,000.00
(29,999.99)
55,075.67
71,930.32
(6,847.68)
70,526.59
(6,661.73)
184,023.17
70,157.50
41,252.00
41,595.50
40,748.50
33,803.00
24,582.50
18,168.50
27,082.00
48,823.50
23,375.50
22,079.00
13,093.50
14,983.00
15,686.00
11,550.00
21,471.50
16,716.50
12,118.00
31,896.00
13,287.50
23,443.00
20,718.50
3,507.88
2,208.56
2,102.19
2,268.76
2,568.24
1,229.13
918.43
1,817.82
2,441.18
1,256.78
1,780.34
659.68
809.15
830.31
372.10
1,073.58
835.83
605.90
1,594.80
664.38
1,249.89
1,093.62
73,665.38
43,460.56
43,697.69
43,017.26
36,371.24
25,811.63
19,086.93
28,899.82
51,264.68
24,632.28
23,859.34
13,753.18
15,792.15
16,516.31
11,922.10
22,545.08
17,552.33
12,723.90
33,490.80
13,951.88
24,692.89
21,812.12
3,683.27
2,173.03
2,184.89
2,150.87
1,818.56
1,290.59
954.35
1,444.99
2,563.24
1,231.62
1,192.97
687.66
789.61
825.82
596.11
1,127.26
877.62
636.20
1,674.54
697.60
1,234.64
1,090.61
77,348.65
45,633.59
45,882.58
45,168.13
38,189.80
27,102.22
20,041.28
30,344.81
53,827.92
25,863.90
25,052.31
14,440.84
16,581.76
17,342.13
12,518.21
23,672.34
18,429.95
13,360.10
35,165.34
14,649.48
25,927.53
22,902.73
-
Federal Mortgage Corporation Ltd. & Peers Foster Corporation Inc.
Summary of Total PwC Fees and Disbursements
November 22, 2010 to November 15, 2015
Trustee Fee Allocation
Inv. No.
Period
33700277
33700424
33700608
33700715
33701012
33701161
33701365
33701534
33701799
33701865
33701931
34700056
34700446
34700510
34700755
34701179
34701811
34701980
35701331
60123876
January 1 to 31, 2013
February 1 to 28, 2013
March 1 to 31, 2013
April 1 to 30, 2013
May 1 to 31, 2013
June 1 to 30, 2013
July 1 to 31, 2013
August 1 to 31, 2013
September 1 to October 31, 2013
November 1 to 15, 2013
November 16 to 30, 2013
December 1 to 31, 2013
January 1 to February 28, 2014
March 1 to 31, 2014
April 1 to 30, 2014
May 1 to June 30, 2014
July 1 to October 31, 2014
November 1 to December 15, 2014
December 16, 2014 to August 15, 2015
August 16, 2015 to November 15, 2015
Sub-total
Grand Total - Trustee
FMC % PFK %
0.83
0.80
0.79
0.96
0.93
0.79
0.92
0.73
0.76
0.63
0.93
0.96
0.91
0.88
0.91
0.81
0.54
0.70
0.56
0.43
0.17
0.20
0.21
0.04
0.07
0.21
0.08
0.27
0.24
0.37
0.07
0.04
0.09
0.12
0.09
0.19
0.46
0.30
0.44
0.57
HME %
-
Fees
13,363.00
15,538.50
6,341.00
10,893.00
5,453.00
4,151.50
3,475.00
3,448.00
1,937.50
1,990.00
2,549.00
2,860.00
1,501.00
1,442.00
1,536.00
1,589.00
1,408.00
599.00
2,756.50
5,725.00
675,187.00
1,020,478.50
Total
Disbursements
Application of
Retainer
668.15
776.93
317.05
544.65
272.65
207.58
173.75
172.40
96.88
99.50
127.45
143.00
75.05
72.10
76.80
79.45
70.40
29.95
149.83
286.25
36,328.37
56,242.74
(66,666.66)
NET BILL
AMOUNT
14,031.15
16,315.43
6,658.05
11,437.65
5,725.65
4,359.08
3,648.75
3,620.40
2,034.38
2,089.50
2,676.45
3,003.00
1,576.05
1,514.10
1,612.80
1,668.45
1,478.40
628.95
2,906.33
6,011.25
711,515.37
1,010,054.58
GST
701.56
815.78
332.90
571.88
286.28
217.96
182.44
181.02
101.72
104.48
133.82
150.15
78.80
75.71
80.64
83.42
73.92
31.45
145.32
300.56
35,575.86
50,502.81
TOTAL
14,732.71
17,131.21
6,990.95
12,009.53
6,011.93
4,577.04
3,831.19
3,801.42
2,136.10
2,193.98
2,810.27
3,153.15
1,654.85
1,589.81
1,693.44
1,751.87
1,552.32
660.40
3,051.65
6,311.81
747,091.23
1,060,557.39
Federal Mortgage Corporation Ltd.
Summary of PwC Fees and Disbursements after Allocation %
November 22, 2010 to November 15, 2015
Inv. No.
Period
31700126 Retainer #1
31700129 Retainer #2
FMC Only:
31700232 November 23, 2010 to January 7, 2011
31700552 January 8 to 31, 2011
31700866 Credit note - January 8 to 31, 2011
31700554 February 1 to 28, 2011
31700899 Credit note - February 1 to 28, 2011
Allocation of Consolidated Fees to FMC
31701176 March 1 to 31, 2011
31701181 April 1 to 30, 2011
31701182 May 1 to 31, 2011
31701608 June 1 to 30, 2011
31701776 July 1 to 31, 2011
31701948 August 1 to 31, 2011
31701955 September 1 to 30, 2011
31702211 September 27 to October 31, 2011
31702439 November 1 to 30, 2011
32700145 December 1 to 31, 2011
32700162 January 1 to 31, 2012
32700571 January 27 to February 29, 2012
32700740 March 1 to 31, 2012
32700935 April 1 to 30, 2012
32701276 May 1 to 31, 2012
32701387 June 1 to 30, 2012
32701722 July 1 to 31, 2012
32701813 August 1 to 31, 2012
32702058 September 1 to 30, 2012
32702257 October 1 to 31, 2012
32702353 November 1 to 30, 2012
33700117 December 1 to 31, 2012
33700277 January 1 to 31, 2013
33700424 February 1 to 28, 2013
Fees
28,571.43
9,523.80
Total
Disbursements
-
75,864.00
50,855.00
(5,085.50)
34,399.00
(3,439.90)
3,993.50
3,041.79
1,746.38
-
28,063.00
20,626.00
6,239.32
18,336.82
21,971.95
14,749.50
10,901.10
14,895.10
21,970.57
16,362.85
11,039.50
6,546.74
8,989.80
8,627.30
6,352.50
10,735.75
10,364.23
9,573.22
29,344.32
11,825.87
18,519.97
13,674.21
11,091.29
12,430.80
1,403.15
1,104.28
315.34
1,020.94
1,669.36
737.48
551.06
999.81
1,098.53
879.75
890.17
329.85
485.49
456.67
204.65
536.79
518.22
478.66
1,467.22
591.30
987.42
721.80
554.56
621.54
Application of
Retainer
(38,095.23)
-
NET BILL
AMOUNT
GST
TOTAL
28,571.43
9,523.80
1,428.57
476.19
30,000.00
9,999.99
41,762.27
53,896.79
(5,085.50)
36,145.38
(3,439.90)
2,088.12
2,694.84
(254.28)
1,807.27
(172.00)
43,850.39
56,591.63
(5,339.78)
37,952.65
(3,611.90)
29,466.15
21,730.28
6,554.66
19,357.76
23,641.31
15,486.98
11,452.16
15,894.91
23,069.10
17,242.60
11,929.67
6,876.59
9,475.29
9,083.97
6,557.15
11,272.54
10,882.45
10,051.88
30,811.54
12,417.17
19,507.39
14,396.01
11,645.85
13,052.34
1,473.31
1,086.51
327.73
967.89
1,182.06
774.35
572.61
794.74
1,153.46
862.13
596.48
343.83
473.76
454.19
327.85
563.62
544.12
502.59
1,540.57
620.86
975.36
719.80
582.29
652.62
30,939.46
22,816.79
6,882.39
20,325.65
24,823.37
16,261.33
12,024.77
16,689.65
24,222.56
18,104.73
12,526.15
7,220.42
9,949.05
9,538.16
6,885.00
11,836.16
11,426.57
10,554.47
32,352.11
13,038.03
20,482.75
15,115.81
12,228.14
13,704.96
1:17 PM - 1/28/2016
Federal Mortgage Corporation Ltd.
Summary of PwC Fees and Disbursements after Allocation %
November 22, 2010 to November 15, 2015
Inv. No.
33700608
33700715
33701012
33701161
33701365
33701534
33701799
33701865
33701931
34700056
34700446
34700510
34700755
34701179
34701811
34701980
35701331
60123876
Period
March 1 to 31, 2013
April 1 to 30, 2013
May 1 to 31, 2013
June 1 to 30, 2013
July 1 to 31, 2013
August 1 to 31, 2013
September 1 to October 31, 2013
November 1 to 15, 2013
November 16 to 30, 2013
December 1 to 31, 2013
January 1 to February 28, 2014
March 1 to 31, 2014
April 1 to 30, 2014
May 1 to June 30, 2014
July 1 to October 31, 2014
November 1 to December 15, 2014
December 16, 2014 to August 15, 2015
August 16, 2015 to November 15, 2015
Subtotal
Allocation of Fees Relating to HME Recoveries Pro rata
32700162 January 1 to 31, 2012
32700571 January 27 to February 29, 2012
32700740 March 1 to 31, 2012
32700935 April 1 to 30, 2012
32701276 May 1 to 31, 2012
32701387 June 1 to 30, 2012
Subtotal
Grand Total FMC
Fees
Total
Disbursements
5,009.39
10,457.28
5,071.29
3,279.68
3,197.00
2,517.04
1,472.50
1,253.70
2,370.57
2,745.60
1,365.91
1,268.96
1,397.76
1,287.09
760.32
419.30
1,543.64
2,461.75
543,703.09
250.47
522.86
253.56
163.99
159.85
125.85
73.63
62.68
118.53
137.28
68.30
63.45
69.89
64.35
38.02
20.96
83.91
123.09
29,806.38
889.78
527.67
603.81
1,264.29
1,861.86
3,461.20
8,608.61
552,311.70
71.75
26.58
32.61
66.92
59.98
173.06
430.90
30,237.28
Application of
Retainer
-
NET BILL
AMOUNT
GST
TOTAL
(38,095.23)
5,259.86
10,980.14
5,324.85
3,443.67
3,356.85
2,642.89
1,546.13
1,316.38
2,489.10
2,882.88
1,434.21
1,332.41
1,467.65
1,351.44
798.34
440.26
1,627.55
2,584.84
535,414.24
262.99
549.00
266.24
172.18
167.84
132.14
77.30
65.82
124.45
144.14
71.71
66.62
73.38
67.57
39.91
22.01
81.38
129.24
26,770.60
5,522.85
11,529.14
5,591.09
3,615.85
3,524.69
2,775.03
1,623.43
1,382.20
2,613.55
3,027.02
1,505.92
1,399.03
1,541.03
1,419.01
838.25
462.27
1,708.93
2,714.08
562,184.84
(38,095.23)
961.53
554.25
636.42
1,331.21
1,921.84
3,634.26
9,039.51
544,453.75
48.08
27.72
31.83
66.57
96.10
181.72
452.02
27,222.62
1,009.61
581.97
668.25
1,397.78
2,017.94
3,815.98
9,491.53
571,676.37
1:17 PM - 1/28/2016
Peers Foster Corporation Inc.
Summary of Fees and Disbursements after Allocation %
November 22, 2010 to November 15, 2015
Inv. No.
Period
30703096 Retainer
31700361 Credit note - 50% of Retainer
PFK only:
31700231 November 22, 2010 to January 7, 2011
31700553 January 8 to 31, 2011
31700930 Credit note - January 8 to 31, 2011
31700555 February 1 to 28, 2011
31700929 Credit note - February 1 to 28, 2011
Allocation of Consolidated Fees to FMC:
31701176 March 1 to 31, 2011
31701181 April 1 to 30, 2011
31701182 May 1 to 31, 2011
31701608 June 1 to 30, 2011
31701776 July 1 to 31, 2011
31701948 August 1 to 31, 2011
31701955 September 1 to 30, 2011
31702211 September 27 to October 31, 2011
31702439 November 1 to 30, 2011
32700145 December 1 to 31, 2011
32700162 January 1 to 31, 2012
32700571 January 27 to February 29, 2012
32700740 March 1 to 31, 2012
32700935 April 1 to 30, 2012
32701276 May 1 to 31, 2012
32701387 June 1 to 30, 2012
32701722 July 1 to 31, 2012
32701813 August 1 to 31, 2012
32702058 September 1 to 30, 2012
32702257 October 1 to 31, 2012
32702353 November 1 to 30, 2012
33700117 December 1 to 31, 2012
33700277 January 1 to 31, 2013
33700424 February 1 to 28, 2013
33700608 March 1 to 31, 2013
33700715 April 1 to 30, 2013
Fees
57,142.86
(28,571.42)
Total
Disbursements
-
76,904.00
65,216.00
(6,521.60)
63,445.00
(6,344.50)
4,120.45
3,289.07
3,723.18
-
42,094.50
20,626.00
35,356.18
22,411.68
11,831.05
9,833.00
7,267.40
12,186.90
26,852.93
7,012.65
9,935.55
5,892.08
5,244.05
5,490.10
2,887.50
6,441.45
6,352.27
2,544.78
2,551.68
1,461.63
4,923.03
7,044.29
2,271.71
3,107.70
1,331.61
435.72
2,104.73
1,104.28
1,786.85
1,247.82
898.88
491.65
367.37
818.01
1,342.65
377.03
801.15
296.85
283.20
290.61
93.03
322.07
317.61
127.24
127.58
73.08
262.47
371.82
113.59
155.39
66.58
21.79
Application of
Retainer
(28,571.43)
-
NET BILL
AMOUNT
GST
TOTAL
57,142.86
(28,571.42)
2,857.14
(1,428.57)
60,000.00
(29,999.99)
52,453.02
68,505.07
(6,521.60)
67,168.18
(6,344.50)
2,622.65
3,425.25
(326.08)
3,358.41
(317.23)
55,075.67
71,930.32
(6,847.68)
70,526.59
(6,661.73)
44,199.23
21,730.28
37,143.03
23,659.50
12,729.93
10,324.65
7,634.77
13,004.91
28,195.58
7,389.68
10,736.70
6,188.93
5,527.25
5,780.71
2,980.53
6,763.52
6,669.88
2,672.02
2,679.26
1,534.71
5,185.50
7,416.11
2,385.30
3,263.09
1,398.19
457.51
2,209.96
1,086.52
1,857.16
1,182.98
636.50
516.24
381.74
650.25
1,409.78
369.49
536.84
309.44
276.36
289.04
149.03
338.18
333.50
133.61
133.97
76.74
259.28
370.81
119.27
163.16
69.91
22.88
46,409.19
22,816.80
39,000.19
24,842.48
13,366.43
10,840.89
8,016.51
13,655.16
29,605.36
7,759.17
11,273.54
6,498.37
5,803.61
6,069.75
3,129.56
7,101.70
7,003.38
2,805.63
2,813.23
1,611.45
5,444.78
7,786.92
2,504.57
3,426.25
1,468.10
480.39
1:17 PM - 1/28/2016
Peers Foster Corporation Inc.
Summary of Fees and Disbursements after Allocation %
November 22, 2010 to November 15, 2015
Inv. No.
Period
33701012
33701161
33701365
33701534
33701799
33701865
33701931
34700056
34700446
34700510
34700755
34701179
34701811
34701980
35701331
60123876
May 1 to 31, 2013
June 1 to 30, 2013
July 1 to 31, 2013
August 1 to 31, 2013
September 1 to October 31, 2013
November 1 to 15, 2013
November 16 to 30, 2013
December 1 to 31, 2013
January 1 to February 28, 2014
March 1 to 31, 2014
April 1 to 30, 2014
May 1 to June 30, 2014
July 1 to October 31, 2014
November 1 to December 15, 2014
December 16, 2014 to July 15, 2015
August 16, 2015 to November 15, 2015
Subtotal
Allocation of Fees Relating to HME Recoveries Pro rata
32700162 January 1 to 31, 2012
32700571 January 27 to February 29, 2012
32700740 March 1 to 31, 2012
32700935 April 1 to 30, 2012
32701276 May 1 to 31, 2012
32701387 June 1 to 30, 2012
Subtotal
Grand Total PFK
Fees
Total
Disbursements
381.71
871.82
278.00
930.96
465.00
736.30
178.43
114.40
135.09
173.04
138.24
301.91
647.68
179.70
1,212.86
3,263.25
466,094.73
19.09
43.59
13.90
46.55
23.25
36.82
8.92
5.72
6.75
8.65
6.91
15.10
32.38
8.99
65.92
163.16
25,901.73
214.17
127.01
145.34
304.31
448.14
833.10
2,072.07
468,166.80
17.27
6.40
7.85
16.11
14.44
41.66
103.73
26,005.46
Application of
Retainer
NET BILL
AMOUNT
GST
TOTAL
(28,571.43)
400.80
915.41
291.90
977.51
488.25
773.12
187.35
120.12
141.84
181.69
145.15
317.01
680.06
188.69
1,278.78
3,426.41
463,425.03
20.04
45.78
14.60
48.88
24.42
38.66
9.37
6.01
7.09
9.09
7.26
15.85
34.01
9.44
63.94
171.32
23,171.40
420.84
961.19
306.50
1,026.39
512.67
811.78
196.72
126.13
148.93
190.78
152.41
332.86
714.07
198.13
1,342.72
3,597.73
486,596.43
(28,571.43)
231.44
133.41
153.19
320.42
462.58
874.76
2,175.80
465,600.83
11.57
6.67
7.66
16.02
23.13
43.74
108.79
23,280.19
243.01
140.08
160.85
336.44
485.71
918.50
2,284.59
488,881.02
-
1:17 PM - 1/28/2016
Federal Mortgage Corporation Ltd.
Summary of Legal Fees and Disbursements After Allocation %
December 9, 2010 to November 15, 2015
Date of Account
Fees
$
Total fees and
Disbursements disbursements
$
$
GST
TOTAL
$
$
1,065.15
552.90
388.78
1,090.01
81.61
390.64
271.11
78.19
129.13
30.21
106.38
374.40
112.96
88.68
11.14
201.14
62.65
160.05
5,195.13
22,444.75
11,714.42
8,203.93
23,068.53
1,783.90
8,203.16
5,693.14
1,618.31
2,711.38
668.04
2,242.02
7,920.24
2,372.37
1,862.31
234.04
4,227.37
1,315.63
3,361.05
109,644.59
FMC:
March 15, 2011
April 20, 2011
April 21, 2011
May 31, 2011
July 8, 2011
August 29, 2011
August 30, 2011
August 31, 2011
September 23, 2011
November 10, 2011
April 18, 2012
June 4, 2012
September 27, 2012
February 14, 2013
April 18, 2013
August 15, 2013
November 20, 2013
February 23, 2015
August 20, 2015
December 8, 2015
Total
19,998.00
10,555.50
7,571.51
20,690.00
1,450.00
7,582.75
5,162.50
1,300.00
2,477.00
553.00
2,100.00
7,216.50
2,210.00
1,688.75
212.50
3,851.25
1,240.25
3,162.50
99,022.01
1,381.60
606.02
243.64
1,288.52
252.29
229.77
259.53
240.12
105.25
84.83
35.64
329.34
49.41
84.88
10.40
174.98
12.73
38.50
5,427.45
21,379.60
11,161.52
7,815.15
21,978.52
1,702.29
7,812.52
5,422.03
1,540.12
2,582.25
637.83
2,135.64
7,545.84
2,259.41
1,773.63
222.90
4,026.23
1,252.98
3,201.00
104,449.46
Peers Foster Corporation Inc.
Summary of Legal Fees and Disbursements After Allocation %
December 9, 2010 to November 15, 2015
Date of Account
Fees
Disbursements
Total fees and
disbursements
GST
TOTAL
$
$
$
$
$
518.72
177.16
325.54
170.91
205.62
10.27
92.83
5.25
21.05
285.00
173.45
238.15
964.17
324.44
198.30
531.42
735.69
287.13
160.05
5,425.15
10,931.55
3,720.41
6,897.06
3,606.52
4,351.68
215.67
1,949.68
135.58
465.69
5,985.31
3,835.62
5,017.91
21,194.82
6,814.91
4,164.36
11,159.65
15,460.96
6,029.70
3,361.05
115,298.13
PFK:
March 15, 2011
April 20, 2011
April 21, 2011
May 31, 2011
July 8, 2011
August 29, 2011
August 30, 2011
August 31, 2011
September 23, 2011
November 10, 2011
April 18, 2012
June 4, 2012
September 27, 2012
February 14, 2013
April 18, 2013
August 15, 2013
November 20, 2013
February 23, 2015
August 20, 2015
December 8, 2015
Total
9,740.00
3,500.00
6,215.00
3,328.50
3,903.00
200.00
1,802.25
125.00
350.00
5,468.00
3,175.00
4,700.00
18,582.50
6,348.50
3,776.25
10,132.50
14,085.25
5,684.25
3,162.50
104,278.50
672.83
43.25
356.52
107.11
243.06
5.40
54.60
5.33
94.64
232.31
487.17
79.76
1,648.15
141.97
189.81
495.73
640.02
58.32
38.50
5,594.48
10,412.83
3,543.25
6,571.52
3,435.61
4,146.06
205.40
1,856.85
130.33
444.64
5,700.31
3,662.17
4,779.76
20,230.65
6,490.47
3,966.06
10,628.23
14,725.27
5,742.57
3,201.00
109,872.98
- 37 -
APPENDIX P
Settlement Agreement
THIS AGREEMENT MADE EFFECTIVE THIS II DAY OF NOVEMBER, 2015
BY AND BETWEEN:
ROBERT MEWBURN, CHARITY MEWBURN
by her Legal Assignee, ROBERT MEWBURN,
PETER STACK, MONICA STACK, PLS REAL
ESTATE INC., LARRY LAFLEUR, JUDY
LAFLEUR, MICHAEL BOYD, MICHAEL
BOYD, PERSONAL REPRESENTATIVE OF
THE ESTATE OF WILLIAM BOYD, JACK
PRIMEAU TRUCK SERVICE LTD., WILLIAM
SOUCH, ARLENE SOUCH, PATRICIA
CRAIGHEAD, ELIZABETH JANN
MACKENZIE, AURALYN MACKENZIE,
DWAYNE MANCHAK, MICHAEL STRANG,
GAIL STRAING, KERRY CAMERON, SHERRY
CAMERON, SHEBLAGH STRANG, AND
SHELDON WEBB
(collectively the "MEWBURN PLAINTIFFS")
OF THE FIRST PART
- and SAID ARRATA
("ARRATA")
OF THE SECOND PART
- and PRICE WATERHOUSECOOPERS INC. AS
TRUSTEE IN BANKRUPTCY OF PEERS
FOSTER KRISTIANSEN INC. AND FEDERAL
MORTGAGE CORPORATION LTD.
(THE "TRUSTEE")
OF THE THIRD PART
AGREEMENT
WHEREAS the Mewburri Plaintiffs have brought action as against various Defendants
including Jay Peers (the "Mewburn Action") pursuant to which the Mewburn Plaintiffs are
asserting various causes of action associated with their investment in Peers Foster Kristiansen
Inc. ("PFK");
AND WHEREAS the Trustee was appointed as Trustee in Bankruptcy of PFK and
Federal Mortgage Corporation Ltd. ("FMC"), and the bankruptcy estates of PFK and FMC have
been administered together pursuant to the provisi9ns of Consolidation Order granted by the
Court of Queen's Bench of Alberta on March 2, 2011 (the "Consolidation Order");
AND WHEREAS Arrata holds certain security interests over the assets of PFK, which
the Trustee has concluded comprises a first security interest over the remaining assets in PFK
(the '4Arrata Security");
AND WHEREAS PFK may have an interest in some part of the recoveries which have
now or may hereafter be received in prosecution of the Mewburn Action (the "PF1C Potential
Interest");
AND WHEREAS the Trustee has preliminarily allocated the receipts and costs of
administration of the PFK and FMC estates, as set out in the accounting attached hereto and
marked as Schedule A;
AND WHEREAS the Trustee's Accounting indicates that Arrata will be entitled to
receive a distribution of approximately $600,000.00 (subject to final adjustment of receipts and
costs, and subject to Court approval) (the "Arrata Distribution");
AND WHEREAS the Mewburn Plaintiffs have asserted an intention to challenge the
Arrata Security;
AND WHEREAS the parties hereto wish to resolve the matters in dispute as between
them as set out above, on the basis set out herein;
NOW THEREFORE witness that in consideration of the mutual covenants herein
contained, the receipt and sufficiency of which is hereby acknowledged, the parties agree as
follows:
1.
The terms of the preamble are hereby acknowledged by each of the parties, and form part
of this agreement.
2.
The Mewburn Plaintiffs hereby waive any rights they may have both now and hereafter,
to challenge the Arrata Security.
3.
Arrata hereby releases any interest he may now or hereafter have in the PFK Potential
Interest.
4,
Subject to paragraph 7 below, the Trustee on behalf of FMC and PFK releases any
interest the bankruptcy estates may now or hereafter have in the PFK Potential Interest.
5.
The parties agree to support the allocation of receipts and disbursements as set out in
Schedule A hereto, subject to such further adjustments as PWC may reasonably make to
such allocations and subject to allocation of final costs of administration not reflected in
Schedule A hereto.
6.
The Trustee agrees to seek the approval of the inspectors of the bankruptcy estates of
PFK and FMC to implementation of this Agreement, and further agrees to proceed as
soon as practical, for Court approval of this Agreement and of the allocation of receipts
and costs as between the bankruptcy estates of PFK and FMC in the event the inspectors
so authorize.
7.
This Agreement is subject to:
(a)
the approval of the inspectors of the bankruptcy estates of PFK and FMC,
(b)
the Court of Queen's Bench of Alberta granting a final Order declaring the Arrata
Security to be valid and enforceable and to be entitled to the remaining assets in
the PFK estate, and approving the allocation of receipts and costs as between the
bankruptcy estates of FMC and PFK
(c)
The Court of Queen's Bench of Alberta granting a final Order declaring that
neither FMC nor PFK have an interest in the PFK Potential Interest,
and the Trustee covenants and agrees with the Mewburn Plaintiffs and Arrata to seek
such order as soon as practical.
8.
The parties agree to do all acts and execute all documents as may be necessary or
advisable in implementing this Agreement.
9.
This Agreement may be executed in counterpart.
EXECUTED at Edmonton and Calgary, Alberta effective as of the day and year first
above written.
THE MEWBURN PLAINTIFFS BY THEIR
SOLICITORS AND AGENTS RACKEL
BELZILLLP
Per:
Per:
PRICE WATERIIOUSICOO?R INC. AS
TRUSTEE IN BANKRUPTCY 1MI' PEERS
FOSTER KRISTIANSEN INC. AND FEDERAL
MORTGAGE COfflQ1&TION LTD.
Per:
- 38 -
APPENDIX Q
Statement of Receipts and Disbursements – as Agent for Arrata
Peers Foster Kristiansen Inc. - PwC, agent for Said Arrata
Statement of Receipts and Disbursements
For the Period December 9, 2010 to January 15, 2016
Receipts
HME dividend settlement
HME Settlement - account receivable collections
Miscellaneous receipts
Equity from Sobush sale by ATB
Island Tractor settlement
Refund of health spending account
Sale of assets
Interest
Rental income
GST collected
$
1,106,827.73
127,000.00
82,860.25
75,242.67
46,873.79
40,994.97
38,295.00
4,947.37
4,578.75
1,350.00
1,528,970.53
Disbursements
Agent's fees
Payment to ATB
Agent's legal fees
Contract labour
Computers
GST paid
Lease expense
Utilities
Tranportation
Auction commissions
GST remitted
Judgment settlement
Advance to Trustee of PFK
Security
Repairs and maintenance
Supplies
Bank charges
465,600.97
242,411.40
109,872.98
44,395.77
2,812.50
31,179.08
9,298.25
7,940.44
4,770.00
4,198.77
1,350.00
1,100.00
932.65
317.50
314.95
127.36
59.77
926,682.39
Excess of Receipts over Disbursements
602,288.14
- 39 -
APPENDIX R
Statement of Receipts and Disbursements – FMC Trustee
Federal Mortgage Corporation Ltd. - In Bankruptcy
Statement of Receipts and Disbursements
For the Period December 9, 2010 to January 15, 2016
Receipts
Sale of Golden lots
Trustee's borrowings
Mortgage receivables
HME settlement - accounts receivable
HST collected
Bokenfohr transfer settlement
Bankruptcy dividends (Freeland)
Miscellaneous receipts
GST collected
Sale of assets
Cash on hand
$
1,445,544.76
1,000,000.00
713,222.12
527,507.00
83,520.00
79,500.00
57,874.97
31,441.61
22,238.65
8,000.00
860.00
3,969,709.11
Disbursements
Repayment of Trustee's borrowings - Golden lots
Redemption of CWB mortage on Golden lots
Trustee's fees and disbursements
Fees and interest on Trustees' borrowings
Legal fees - Trustee's counsel and real estate legal fees
GST/HST remitted
Real estate commission
Property tax
GST/HST paid
Contract labour
Insurance
Computer
Property claim
Miscellaneous
Utilities
Security
Meeting room rental
Repairs and maintenance
Filing fees
Advertising
Inspectors' fees
Bank charges
1,000,000.00
650,045.25
544,453.58
237,203.09
191,348.74
78,778.78
70,000.00
48,408.69
42,606.23
21,133.75
2,842.00
2,812.50
1,155.05
857.61
780.64
640.00
426.00
350.00
300.00
206.64
176.50
59.77
2,894,584.82
Excess of Receipts over Disbursements
1,075,124.29
- 40 -
APPENDIX S
Statement of Receipts and Disbursements – PFK Trustee
Peers Foster Kristiansen Inc. - In Bankruptcy
Statement of Receipts and Disbursements
For the Period December 9, 2010 to January 15, 2016
Receipts
Advance from Agent for Arrata
$
932.65
932.65
Disbursements
Meeting room
Official receiver filing fees
Advertising
426.01
300.00
206.64
932.65
Excess of Receipts over Disbursements
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