MOTION RECORD - Fuller Landau

Court File No. CV-18-00610281-00CL

ONTARIO

SUPERIOR COURT OF JUSTICE

COMMERCIAL LIST

IN THE MATTER OF AN APPLICATION UNDER SECTION 243(1) OF THE BANKRUPTCY AND INSOLVENCY AC, R.S.C. 1985, c. B-3, AS AMENDED AND

SECTION 101 OF THE COURTS OF JUSTICE ACT, R.S.O. 1990, c. C.43 AS AMENDED

B E T W E E N:

ROYAL BANK OF CANADA

Applicant and

ONTARIO ORTHOTIC LAB INC., PREMIER FOOTWORKS INC., MEDIC HOLDINGS CORP., VEBA SOCK COMPANY INC.,

2335040 ONTARIO INC. and 9339-6497 QUEBEC INC.

Respondents

MOTION RECORD (Receiver’s Discharge Hearing – March 30, 2020

or such date as it may be adjourned to) March 16, 2020 MINDEN GROSS LLP

Barristers and Solicitors 2200 - 145 King Street West Toronto, ON M5H 4G2

Catherine Francis (LSO# 26900N) [email protected]

Tel: 416-369-4137 Fax: 416-864-9223 Lawyers for the Receiver, The Fuller Landau Group Inc.

TO: THE SERVICE LIST

mailto:[email protected]

INDEX

TAB DOCUMENT PAGE NOS.

1 Notice of Motion dated March 16, 2020 1 - 5

2 First Report of the Receiver dated March 11, 2020 and the appendices attached thereto

6 – 28

A Appendix “A” – Receivership Order — December 13, 2018 29 – 45

B Appendix “B” – Affidavit of Peter Gordon (without exhibits) 46 – 60

C Appendix “C” – Confidential Information Memorandum, NDA, and Form of Offer

61 – 81

D Appendix “D” – Liquidation Service Agreement — Danbury Global Ltd.

82 – 102

E Appendix “E” – Agreement of Purchase and Sale with 2676927 Ontario Inc.

103 – 123

F Appendix “F” – Receiver's Demand Letters to 42 Niagara Holdings Inc. and Axiomatic Art Inc.

124 – 127

G Appendix “G” – 42 Niagara Holdings Inc. and Axiomatic Art Inc. Email Response

128 – 129

H Appendix “H” – Minden Gross LLP Letter to 42 Niagara Holdings Inc. and Axiomatic Art Inc.

130 – 173

I Appendix “I” – Niagara Holdings Inc. and Axiomatic Art Inc. Email Response

174 – 175

J Appendix “J” – Assignment of Claim — Axiomatic Art Inc. and 42 Niagara Holdings Inc.

176 – 178

K Appendix “K” – Minden Gross LLP — Security Opinions 179 – 195

L Appendix “L” – Receiver's Statements of Receipts and Disbursements to January 31, 2020

196

M Appendix “M” – Fee Affidavit of the Receiver - Gary Abrahamson sworn March 11, 2020 and the exhibits attached thereto

197 – 263

N Appendix “N” – Fee Affidavit of Legal Counsel to the Receiver - Kenneth L. Kallish sworn March 9, 2020 and the exhibits attached thereto

264 – 286

3 Service List 287 - 290 #4094695 | 4112412


ONTARIO SUPERIOR COURT OF JUSTICE

COMMERCIAL LIST

IN THE MATTER OF AN APPLICATION UNDER SECTION 243(1) OF THE BANKRUPTCY AND INSOLVENCY AC, R.S.C. 1985, c. B-3, AS AMENDED AND

SECTION 101 OF THE COURTS OF JUSTICE ACT, R.S.O. 1990, c. C.43 AS AMENDED

B E T W E E N:


Applicant and



Respondents

NOTICE OF MOTION (Receiver’s Discharge hearing – March 30, 2020)

THE FULLER LANDAU GROUP INC., in its capacity as the Court-appointed

receiver (“Fuller Landau” or the "Receiver") of Ontario Orthotic Lab Inc. and Premier

Footworks Inc. (the "Debtors"), will make a Motion to a Judge presiding over the

Commercial List on Monday, March 30, 2020, or such further date as it may be adjourned

to, commencing at 10:00 a.m., or as soon after that time as the Motion can be heard at

the court house, 330 University Avenue, 9th Floor, Toronto, Ontario, M5G 1R7.

PROPOSED METHOD OF HEARING: The Motion is to be heard:

[ ] in writing under subrule 37.12.1(1) because it is

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[ ] in writing as an opposed motion under subrule 37.12.1(4);

[X] orally.

THE MOTION IS FOR

1. An Order:

(a) approving the actions and activities of the Receiver as set out in the First

Report of the Receiver, as described therein;

(b) approving the Receiver's Statement of Receipts and Disbursements;

(c) approving a distribution of funds held in the receivership estates to Service

Canada in relation to the Wage Earner Protection Act for the priority claims

of employee wages and vacation pay totaling $71,408.64, and to Royal

Bank of Canada (“RBC”) as secured creditor in the amount of $240,000;

(d) approving any future distribution to RBC from the Potential Future

Collections and the balance of funds held by the Receiver as described in

the First Report of the Receiver up to the amount of RBC’s outstanding

indebtedness;

(e) approving the fees and disbursements of the Receiver and those of its

counsel including the Fee Accruals, as described herein;

(f) authorizing the Receiver to destroy the Debtors’ books and records

(“Records”) unless the directors of the Debtors take possession of the

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Records prior to March 25, 2020 or Canada Revenue Agency objects to the

Receiver destroying the Records; and

(g) declaring that, effective upon filing of a certificate by the Receiver certifying

that all outstanding matters to be attended to in connection with the

receivership of the Debtors have been completed to the satisfaction of the

Receiver, discharging Fuller Landau as Receiver and releasing Fuller

Landau from any and all liability that Fuller Landau has or may hereafter

have by reason of, or in any way arriving out of, the acts or omissions of

Fuller Landau while acting in its capacity as Receiver; such further and other

relief as this Honourable Court may deem just.

THE GROUNDS FOR THE MOTION ARE

Introduction

1. Pursuant to the Order of the Honourable Justice Penny dated December 13, 2018,

The Fuller Landau Group Inc. was appointed Receiver of all the assets, undertakings and

properties of the Debtors.

2. The Receiver has completed its mandate, subject to the matters set out in the First

Report of the Receiver, and seeks the approval of its fees and disbursements and those

of its counsel, approval to distribute funds and its discharge.

3. Part XI of the BIA.

4. Section 101 of the Courts of Justice Act, R.S.O. 1990, c. C.43.

5. Such further and other grounds as the lawyers may advise.

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THE FOLLOWING DOCUMENTARY EVIDENCE will be used at the hearing of

the Motion:

(a) First Report of the Receiver dated March 11, 2020;

(b) Fee Affidavit of Gary Abrahamson sworn March 11, 2020;

(c) Fee Affidavit of Kenneth L. Kallish sworn March 9, 2020;

(d) Such further and other evidence as the lawyers may advise and this

Honourable Court permit.

March 16, 2020 MINDEN GROSS LLP Barristers and Solicitors 2200 - 145 King Street West Toronto, ON M5H 4G2 Catherine Francis (LSO# 26900N) [email protected]


TO:

THE SERVICE LIST

#4094572 | 4112412

4

B E T W E E N

ROYAL BANK OF CANADA -and- ONTARIO ORTHOTIC LAB INC., et al. Applicant Respondents


ONTARIO

SUPERIOR COURT OF JUSTICE COMMERCIAL LIST

Proceeding commenced at Toronto

NOTICE OF MOTION

MINDEN GROSS LLP Barristers and Solicitors 2200 - 145 King Street West Toronto, ON M5H 4G2 Catherine Francis (LSO# 26900N) [email protected]


5

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COMMERCIAL LIST

IN THE MATTER OF AN APPLICATION UNDER SECTION 243(1) OF THE BANKRUPTCY AND INSOLVENCY ACT, R.S.C. 1985, c. B-3, AS AMENDED AND

SECTION 101 OF THE COURTS OF JUSTICE ACT, R.S.O. 1990, c. C.43, AS AMENDED

BETWEEN:

ROYAL BANK OF CANADA Applicant

- and-


2335040 ONTARIO INC. AND 9339-6497 QUEBEC INC. Respondents

FIRST REPORT OF THE COURT-APPOINTED RECEIVER OF ONTARIO ORTHOTIC LAB INC. AND PREMIER FOOTWORKS INC.

March 11, 2020

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TABLE OF CONTENTS

I. INTRODUCTION .............................................................................................................. 1

II. BACKGROUND ................................................................................................................ 3

III. OVERVIEW OF THE RECEIVER'S ACTIVITIES ..................................................... 3

IV. ASSETS AND REALIZATIONS ..................................................................................... 7

V. BOOKS AND RECORDS STORAGE .......................................................................... 14

VI. CREDITOR CLAIMS ..................................................................................................... 15

VII. RECEIVER'S STATEMENT OF RECEIPTS AND DISBURSEMENTS ................ 18

VIII. PROFESSIONAL FEES AND DISBURSEMENTS .................................................... 18

IX. RECEIVER'S REMAINING ACTIVITIES AND DISCHARGE .............................. 19

X. PROPOSED DISTRIBUTIONS ..................................................................................... 20

XI. REQUESTS FOR APPROV AL ...................................................................................... 20

APPENDICES

"A" Receivership Order-December 13, 2018

"B" Affidavit of Peter Gordon (without exhibits)

"C" Confidential Information Memorandum, NDA, and Form of Offer

"D" Liquidation Service Agreement - Danbury Global Ltd.

"E" Agreement of Purchase and Sale with 2676927 Ontario Inc.

"F" Receiver's Demand Letters to 42 Niagara Holdings Inc. and Axiomatic Art Inc.

"G" 42 Niagara Holdings Inc. and Axiomatic Art Inc. Email Response

"H" Minden Gross LLP Letter to 42 Niagara Holdings Inc. and Axiomatic Art Inc.

"I" Niagara Holdings Inc. and Axiomatic Art Inc. Email Response

"I'' Assignment of Claim-Axiomatic Art Inc. and 42 Niagara Holdings Inc.

"K" Minden Gross LLP - Security Opinions

"L" Receiver's Statements of Receipts and Disbursements to January 31, 2020

"M" Fee Affidavit of the Receiver

"N" Fee Affidavit of Legal Counsel to the Receiver

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I. INTRODUCTION

1. Pursuant to the Order of the Honourable Justice Penny of the Ontario Superior Court of

Justice (Commercial List) dated December 13, 2018 (the "Receivership Order"), The

Fuller Landau Group Inc. ("FLG") was appointed Receiver (the "Receiver") of all the

assets, undertakings and properties of Ontario Orthotic Lab Inc. ("00 Lab") and Premier

Footworks Inc. ("Premier"). Collectively, 00 Lab and Premier are referred to as the

"Companies". A copy of the Order is attached hereto as Appendix "A".

2. The circumstances leading to the Receiver's appointment are set out in the affidavit of Mr.

Peter Gordon, Senior Manager, Special Loans and Advisory Services Department at the

Royal Bank of Canada ("RBC") sworn December 6, 2018 (the "Affidavit"). A copy of the

Affidavit (without appendices) is attached hereto as Appendix "B".

3. In summary the Companies were in default of the credit facilities granted by RBC due to a

number of covenant breaches and continued cash flow issues and overdrafts.

4. On November 21, 2018, RBC demanded immediate payment under the credit facilities to

the Companies and delivered a Notice of Intention to Enforce Security under the

Bankruptcy and Insolvency Act ("BIA").

5. On December 3, 2018 which was the last day before the Notice of Intention to Enforce

Security would expire, the Companies each filed a Notice oflntention to make a Proposal

("NOi Proceedings") pursuant to the provisions of Part III of the BIA in which Ernst &

Young Inc. was named as Proposal Trustee.

6. As RBC was concerned with the ability of the Companies to file a successful proposal, on

December 13, 2018, RBC applied for and obtained the Receivership Order, which resulted

in the automatic deemed bankruptcy of the Companies, and the appointment of FLG as

Receiver of the property, undertakings and assets of the Companies (the "Assets").

7. This is the first and final report of the Receiver (the "First Report"). The purpose of this

First Report is to:

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a) report on the Receiver's activities and events to date in the receivership since the

Receiver's appointment; and

b) request that this Court issue an Order:

i) approving this First Report and the actions and activities of the Receiver as

described in this First Report;

ii) authorizing and directing the Receiver to complete the distributions of funds

held in the receivership estates of 00 Lab and Premier to: a) Service Canada in

relation to the Wage Earner Protection Act ("WEPP") for the priority claims of

employee wages and vacation pay; and b) to RBC at the discretion of the

Receiver;

iii) approving the Receiver's Statement of Receipts and Disbursements as at

January 31, 2020;

iv) approving the fees and disbursements of the Receiver and its counsel, including

the Fee Accrual (as defined below);

v) authorizing the Receiver to destroy the Records (as defined below) unless the

Directors ( as defined below) take possession of the Records prior to March 25,

2020 or Canada Revenue Agency ("CRA") objects to the Receiver destroying

the Records; and

vi) an order discharging the Receiver upon the completion of the remaining

administrative activities described in this First Report.

8. In preparing and filing this First Report, the Receiver has been provided with and has relied

upon certain information, including unaudited and draft, internal financial information

obtained from the Companies' books and records, as well as discussions with the

Companies' former management and staff, third parties and creditors (the

"Information"). The Receiver has not audited, reviewed or otherwise attempted to verify

the accuracy or completeness of the Information and expresses no opinion, or other form

of assurance, in respect of the Information.

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II. BACKGROUND

9. 00 Lab, which was incorporated pursuant to the laws of Ontario, leased its Hamilton based

head office and manufacturing facility (the "00 Lab Premises"). 00 Lab had 22 full time

and part time employees who were all terminated by 00 Lab on December 12, 2018, the

day before the Receiver's appointment.

10. 00 Lab was a manufacturer of custom foot orthotics, insoles, and specialty orthotics. It

was also a supplier of a wide variety of footwear including orthopedic, athletic, dress, and

casual styles and supplied approximately 1,200 retail orthopedic foot care clinics in

Ontario.

11. Premier, which consisted of an amalgamation of previously acquired entities, was

amalgamated pursuant to the laws of Ontario, carried on business as a retail orthopedic foot

care clinic under the brand or trade name "Walk'N Comfort" from leased premises

municipally !mown as:

c) 20 Vogell Road, Unit A, Richmond Hill, Ontario (the "Richmond Hill Premises");

and

d) 9100 Jane Street, Building A, Unit 111, Vaughan Ontario (the "Vaughan Premises")

12. Premier had 8 full time and part time employees who were all terminated by Premier on

December 12, 2018, the day before the Receiver's appointment. All the Companies'

employees were non-unionized, and the Companies did not sponsor any pension plans for

their employees.

13. All the directors and officers of the Companies resigned pnor to the Receiver's

appointment except for Mr. Wayne Cockburn. Mr. Cockburn registered his resignation as

officer and director on December 13, 2018.

III. OVERVIEW OF THE RECEIVER'S ACTIVITIES

14. The Receiver's activities since its appointment have included, inter alia, the following:

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• Attending at the 00 Lab Premises, the Richmond Hill Premises, and the Vaughan

Premises most business days during the receivership, from December 13, 2018 to

January 17, 2019;

• Arranging for a locksmith to change the locks at the 00 Lab Premises and the

Richmond Hill Premises;

• Taking possession of all assets at the 00 Lab Premises and the Richmond Hill

Premises;

• Taking possession of the fixed assets, inventory and the books and records located

at the Vaughan Premises and arranging to move and consolidating same to the

Richmond Hill Premises to allow the Vaughan Premises to be immediately

surrendered to the landlord;

• Negotiating with Andrew Land Holdings Inc. and Glen Corporation, the respective

landlords of the 00 Lab Premises and the Richmond Hill Premises (the

"Landlords"), to arrange occupancy terms;

• Arranging for insurance coverage;

• Arranging for Danbury Global Ltd. to appraise the 00 Lab and Premier equipment

and inventory;

• Convening employee meetings, calls, and email correspondence during the

receivership to advise of the status of the receivership proceedings and eligibility

underWEPP;

• Providing documentation to be filed in accordance with WEPP and corresponding

with former employees in respect of same;

• Opening and maintaining two trust accounts for 00 Lab and Premier for the

purpose of this engagement;

• Preparing financial projections and estimated recovery analyses during the

receivership period and providing same to RBC;

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• Drafting and filing the Notice and Statement of the Receiver pursuant to sections

245(1), 246(1), and 246(2) of the BIA;

• Corresponding with CRA to arrange payroll and HST tax audits;

• Issuing accounts receivable demand letters to the Companies' customers;

• Summarizing and reviewing the Companies' accounts receivable listing on a

weekly basis and responding to Moneris with supporting documents pertaining to

credit card chargeback disputes;

• Issuing demand letters to related entities for debts owing to 00 Lab and Premier;

• Corresponding with MNP Ltd. in their capacity as Trustee of the Estate of J.

Slawner Ltee. ("Slawner") and completing proofs of claims and attending creditor

and inspector meetings in the Slawner estate;

• Securing and obtaining a back-up of the Company's computers and servers and

arranging ongoing IT services;

• Coordinating the packing and removal of the Companies' books and records located

at the 00 Lab Premises and the Richmond Hill Premises;

• Providing status updates to RBC throughout the proceedings;

• Disclaiming the 00 Lab Premises and Richmond Hill Premise leases on February

25, 2019 and March I, 2019 respectively, and corresponding with the respective

Landlords regarding same;

• Mailing 2018 T4s and Records of Employment to all former employees;

• Filing HST returns on a monthly basis;

• Responding to numerous creditor and employee inquiries;

• Carrying out an abbreviated and focused Sales Process (as described in further

detail below);

• Preparing a confidentiality agreement and sales teaser (the "Teaser") and providing

same to prospective purchasers;

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• Compiling a list of prospective purchasers and circulating the Teaser and

confidentiality agreement to the list of prospective purchasers and liquidators;

• Corresponding with and meeting with prospective purchasers regarding the sales

process and due diligence requests;

• Reviewing 6 offers ("Offers") received on January 9, 2019, the offer deadline;

• Corresponding with RBC and Minden Gross, counsel to the Receiver, regarding the

Offers;

• Reviewing and commenting on the draft asset purchase agreement from 2676927

Ontario Inc. who submitted the best offer for the intellectual property assets by the

Offer deadline;

• Posting notice of the purchase and sale of Premier's patient records to 2676927

Ontario Inc. in compliance with Personal Health Information Protection Act, 2004;

• Reviewing and negotiating the asset liquidation agreement with Danbury Global

Ltd.;

• Arranging for the auction and sale ofOO Lab's and Premier's inventory and fixed

assets;

• Reviewing and approving the final accounting from Danbury Global Ltd.

pertaining to the timed online auction and liquidation sale;

• Taking steps to collect the Companies outstanding accounts receivable including

outstanding indebtedness from related entities:

• Executing an assignment to RBC of the Receiver's respective claims against 42

Niagara Holdings Inc. and Axiomatic Art Inc (as further described below in the

Assets and Realizations section);

• Identifying the creditors who had priority claims and, where appropriate, making

payments to those creditors.

• Performing all other matters with respect to the Receiver's appointment pursuant

to the Receivership Order, including without limitation, preparing this First Report.

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IV. ASSETS AND REALIZATIONS

15. At the date of the Receiver's appointment a summary of the Companies' assets as indicated

in their respective internal financial statements is set-out below:

Premie·r Fo·o·t:w_Ork_S_inC·; Net book Vnlue Recovery Net book Value Recovery Total

$ $ $ $ Recovery Asset (Dec 13, 2018) (Dec 31, 2019) (Dec 13, 2018) (Dec 31, 2019) $ Cash 18,726 7,487 9,438 28,164 Accounts Receivable 325,296 240,801 24,422 2,175 242,976 Inventoty 307,926 54,022 362,017 63,512 117,533 Fixed Assets 343,314 169,160 114,875 56,602 225,762 Goodwi11 and Intangibles 1,932,101 27,335 2,061,519 29,165 56,500 Prepaids 21,469 8,713 37,287 889 9,602 Related-party Receviables:

Slavm.er Ltee. 863,525 57,848 94,318 6,318 64,167 42 Niagara Holdings Inc. 42,523 ongoing Axiomatic Art Inc. 210,390 ongoing Veba Sock Company Inc. 652,073 uncollectible Premier Footworks Inc. 100,500 uncollectible Medic Holdings Inc. 1,636,795 uncollectible

6,435,912 576,605 2,701,925 168,099 744,704 *

'" Excludes reimbursement from Ernst & Young Inc.

Sales Process

16. The majority of benefits providers/insurance companies require that custom orthotics are

delivered and fitted to the patient before a bill for reimbursement can be submitted by the

patient to the insurance company. A significant number of patients wait until the end of the

calendar year before using their yearly insurance benefits, and for that reason November

and December are 00 Lab's two busiest months for orthotic orders and sales.

17. At the date of Receivership, 00 Lab had approximately 890 custom orthotic orders in its

production queue. The orders in queue would have minimal or no value to 00 Lab or

another orthotic manufacturer after the end of the 2018 calendar year. Due to the

termination of the Companies' employees and significant occupation expenses for the

premises, the Receiver was left with a short window to attempt to find another orthotic lab

or manufacturer to potentially purchase and transfer the existing 00 Lab orders to, as well

as all Assets required as part of a going concern sale.

18. Certain competitors of the Companies contacted the Receiver shortly after the date of its

appointment expressing a strong interest in completing due diligence on the Companies

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and Assets, and potentially pursuing a going concern transaction for the Assets.

19. As a result of the above, the Receiver developed an abbreviated and focused sales process

("Sales Process") the terms of which are described in the Receiver's Confidential

Information Memorandum ("CIM"), with a view toward maximizing creditor and

stakeholder value through a possible going concern sale of the 00 Lab and Premier

business and Assets.

20. The Sales Process began informally on December 17, 2018, with a focused distribution to

potential investors and competitors who the Receiver and the Companies former

management and employees believed may have an interest in bidding on either of the

Companies or the Assets.

21. In addition to the solicitation of potential investors and competitors, the Receiver also

contacted four liquidators to attend at the 00 Lab Premises and the Richmond Hill

Premises and requested liquidation proposals for the Assets.

22. A deadline for the submission of offers was set for January 9, 2019 (the "Bid Deadline"),

although the Receiver outlined in the CIM that it reserved its right to accept & close a

transaction prior to the Bid Deadline in its sole discretion. A copy of the CIM including

the non-disclosure agreement and form of offer is attached hereto as Appendix "C". The

Receiver requested offers to be submitted for three classes or parcels of Assets, namely: (i)

Fixed Assets/Equipment and Machinery; (ii) Inventory; and (iii) Intellectual Property

( customer lists, trademarks, websites/domains,) or on an en bloc basis.

23. Although the timelines under the Sales Process were tight, the Receiver was of the view

that they were appropriate in the circumstances given: (i) time sensitivities related to the

business, its customers, and former employees and (ii) the significant funding necessary

for the continued occupation of the 00 Lab Premises and the Richmond Hill Premises.

The aggregate purchase price for the sale of the Assets described below was less than the

$500,000 threshold established under the Receivership Order, and therefore did not require

the approval of the Court.

24. At the Bid Deadline, six offers were submitted by interested parties as follows:

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• 2 offers for the Intellectual Property parcel;

• 1 en bloc offer for all three parcels; and

• 3 liquidator proposals.

25. Three out of the four liquidators attended at the 00 Lab Premises and the Richmond Hill

Premises. However, only two of the liquidators submitted an auction proposal for all assets

in parcels 1 and 2. One liquidator submitted an offer for only inventory/parcel 2.

26. After reviewing the three offers and the three liquidator proposals, the Receiver determined

that the highest and best recovery for the estate would be generated by accepting Danbury

Global Ltd.'s ("Danbury") liquidation/auction proposal (as described in greater detail

below) for parcel 1 and 2 (the "Danbury Liquidation Proposal") and accepting the offer

of2676927 Ontario Inc. for parcel 3.

27. Certain of the key terms of the Danbury Liquidation Proposal were:

a) A combined net minimum guarantee of $173,000 consisting of:

• Retail liquidation sale - $100,000 for all inventory; and

• Timed Online Auction - $73,000 for all machinery and equipment

b) That after the payment of the net minimum guarantee to the Receiver, Danbury would

be entitled to:

• Retail liquidation sale - an expense budget of $46,000 and a commission of 10%

on all Gross Sales of inventory;

• Timed Online Auction - an expense budget of $16,000 and 15% on proceeds

greater than $89,000,

with the balance of the proceeds due to the estate.

28. On January 12, 2019, the Receiver entered into an agreement with Danbury in accordance

with the terms of the Danbury Liquidation Proposal. A copy of the executed agreement

with Danbury is attached hereto as Appendix "D".

29. On February 11, 2019, Danbury held the auction. From January 19, 2019 to February 26,

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2019, Danbury held the retail liquidation sale for the inventory. The auction and retail

liquidation sale both generated proceeds in excess of the Receiver's expectations and

Danbury's estimate. Danbury paid to the Receiver net sale proceeds in the total amount of

$225,762.25 for the fixed assets from the auction sale and $117,533.47 for the inventory

from the retail liquidation sale.

Intellectual Property Sale

30. Two offers were received by the Receiver for the intellectual property of the Companies,

the highest and best offer was from 2676927 Ontario Inc. in the amount of $50,000 plus

HST. The offer was for all 00 Lab and Premier websites/domains, 00 Lab phone number,

wood orthotic mould library, 00 Lab and Premier signage and marketing material, 00

Lab customer list, and the Premier patient records.

31. The Receiver, with the assistance of its legal counsel, negotiated tenns of an Agreement

Purchase and Sale with 267 ("267 APS"). On January 21, 2019, the 267 APS was executed

and the transaction closed. A copy of the 267 APS is attached hereto as Appendix "E".

Collection of Accounts Receivable

32. As of the date of the Appointment Order, 00 Lab's books and records disclosed accounts

receivable in the amount of $325,296.46.

33. In order to collect the outstanding accounts receivable, the Receiver retained certain of 00

Lab's former employees to assist with the Receiver's collection efforts and to process credit

card payments for those 00 Lab customers who paid their balances with a credit card.

Further, the Receiver contacted certain ofOO Lab's customers directly.

34. As of the date of this Report, the Receiver has collected $240,801.14 in respect of 00

Lab's accounts receivable and $2,175 in respect of Premier's accounts receivable. During,

the course of its collection efforts the Receiver was advised by many of 00 Lab's

customers that they were disputing balances owed or claiming an offsetting reduction for

the following reasons:

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a) 00 Lab's standard 6-month warranty on orthotic insoles would no longer be

honoured and there would be no ability for 00 Lab or another party to complete

required modifications or refurbishments for patients if required;

b) Customer moulds, products, and shoes being lost or unaccounted for at the 00 Lab

Premises, resulting in 00 Lab customers having to incur the cost of replacing items

for their patients or incurring additional expense to re-cast lost patient foot moulds;

c) Lost business/profit for orthotic orders that were not completed by 00 Lab before

December 31, 2018 and which could not be completed by another orthotic

manufacturer before December 31, 2018; and

d) Courier chargebacks to 00 Lab customers for shipping charges which 00 Lab

incurred to ship products and which 00 Lab is responsible for pursuant to their sale

terms.

35. The Receiver on a case by case basis negotiated settlements with 00 Lab customers for a

reduced payment amount to avoid incurring increased further professional fees and legal

costs.

36. As of the date of this report, the Receiver is still in the process of attempting to collect the

remaining accounts receivable totaling approximately $40,064.

Intercompany Receivables - Slawner

37. Slawner fabricated and sold orthopedic products from six locations in the province of

Quebec. Slawnerwas one of four wholly owned subsidiaries ofOO Lab's parent company,

Medic Holdings Corp. ("Medic").

38. Slawner was dependant primarily on 00 Lab, Premier and Medic to support its operations

and supply the funding necessary to cover its operating costs.

39. As of the date of the Receivership, the books and records of 00 Lab indicated an

outstanding indebtedness due from Slawner in the amount of $863,524.53. The books and

records of Premier indicated an outstanding indebtedness due from Slawner in the amount

of$94,3!8.

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40. On December 28, 2018 shortly after its appointment, the Receiver issued demand letters to

Slawner for the amounts due. Slawner did not pay the above amounts.

41. On February 19, 2019, Slawner filed a Notice of Intention with the Official Receiver and

MNP Ltd. was appointed as Trustee.

42. On March 22, 2019, following the completion of the sale of all of the assets and

undertakings ofSlawner, Slawner filed an assignment in bankruptcy. FLG, in its respective

capacities as Receiver of 00 Lab and Premier, completed and filed proof of claims with

the Trustee in the Slawner bankruptcy.

43. The Receiver has received an interim dividend of $57,848.31 from the Slawner estate to

00 Lab and $6,318.39 as an interim dividend to Premier. The Slawner bankruptcy is on

going, and the Receiver estimates a final distribution to 00 Lab and Premier in the range

of $20,000 to $30,000.

Intercompany Receivables - 42 Niagara Street Holdings Inc. and Axiomatic Art Inc.

44. 42 Niagara Street Holdings Inc. ("Holdings") and Axiomatic Art Inc. ("Axiomatic") are

both incorporated pursuant to the laws of Ontario. Both corporations are owned and

controlled by Mr. Pierre Gagnon, who was a former director of 00 Lab.

45. As of the date of Receivership, the books and records of 00 Lab indicate an outstanding

indebtedness due from Holdings of$42,523 and from Axiomatic of$210,390.

46. On December 28, 2018, shortly after its appointment, the Receiver issued demand letters

to Holdings and Axiomatic for the amounts due. Holdings and Axiomatic did not pay the

above amounts. A copy of the Receiver's demand letters dated December 28, 2018 are

attached hereto as Appendix "F"

47. The Receiver received an email on January 2, 2019 from Mr. Gagnon disputing that any

amounts were owed to 00 Lab by Holdings and Axiomatic and requested details regarding

the indebtedness owing. A copy of Mr. Gagnon's January 2, 2019 email is attached hereto

as Appendix "G".

48. On May 31, 2019, the Receiver's legal counsel wrote to both Holdings and Axiomatic and

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provided a ledger statement obtained by the Receiver from the books and records of 00

Lab. A copy of the May 31, 2019 letters to Holdings and Axiomatic are attached hereto as

Appendix "H".

49. On July 29, 2019, Mr. Gagnon wrote to the Receiver's legal counsel once again disputing

that any amounts are owed to 00 Lab by Holdings and Axiomatic. A copy of Mr. Gagnon's

July 29, 2019 emails are attached hereto as Appendix "I".

50. In light of the responses received from Holdings and Axiomatic, the Receiver considered

its options including the possibility of commencing and pursuing court actions against

Holdings and Axiomatic to attempt to collect the outstanding indebtedness.

51. In order to avoid incurring further professional fees, including legal fees, the Receiver

following discussions with RBC, and pursuant to paragraph 5(i) of the Receivership Order,

executed an assignment of its interest in the above claims against Holdings and Axiomatic

to RBC on February 18, 2020. A copy of the executed assignment is attached hereto as

Appendix "J".

Intercompany Receivables - Veba Sock Company Ltd.

52. Veba Sock Company Ltd. ("Veba") was incorporated pursuant to the laws of Ontario on

July 24, 2012. Veba was one of the four wholly owned subsidiaries of 00 Lab's parent

company, Medic. Veba operated out of the 00 Lab premises and was involved in the

distribution of medical hosiery and socks, sport-specific socks, and compression protection

products.

53. Veba was dependant exclusively on 00 Lab to support its operations and supply the flmds

necessary to cover its operating disbursements.

54. As of the date of Receivership, the books and records of 00 Lab indicated an outstanding

indebtedness due from Veba of$652,073.

55. Veba was adjudged bankrupt on December 13, 2018. Ernst & Young Inc. ("EY") was

appointed as the Licensed Insolvency Trustee. There are nominal recoveries in the Veba

bankruptcy such that after the professional fees ofEY, there will be no available funds for

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21

the creditors.

Intercompany Receivables - Premier Footworks Inc.

56. As noted in the below sections (Creditor Claims and Proposed Distribution), RBC has

security over all of the assets of Premier. There will be a significant shortfall to RBC. As a

result, there will be no funds available for any other creditors of Premier.

Intercompany Receivables - Medic Holdings Corp.

57. Medic Holdings Corp. was incorporated pursuant to the laws of Ontario on April 18, 2011.

Medic is the parent company and holds the majority of the common shares of 00 Lab,

Premier, Veba, and Slawner.

58. As of the date of Receivership, the books and records of 00 Lab indicate an outstanding

indebtedness due from Medic of approximately $1,636,795.

59. Medic was adjudged bankrupt on December 13, 2018. The Receiver was also appointed as

the Licensed Insolvency Trustee of Medic. To date there have been nominal recoveries in

the Medic bankruptcy estate and the projected future recoveries are anticipated to be

nominal. As noted in the below section (Creditor Claims - Source Deductions), CRA

appears to have a priority source deduction claim and as a result there will be no available

funds for creditors.

V. BOOKS AND RECORDS STORAGE

60. The Companies have almost 400 boxes of books and records (the "Records") that are

currently located at a storage facility.

61. Based on the Receiver's review of the Records catalogue, the contents of the majority of

the boxes are dated, and the books and records range from 2004-2018.

62. Most of the Records are not required to complete the administration of the receivership.

The Receiver will retain certain required Records, including but not limited to the

outstanding accounts receivable, the Records relating to the Holdings and Axiomatic

indebtedness, and Records required to obtain the release of post receivership period HST

refunds. EY, as Trustee, may require certain records to administer the 00 Lab, Premier,

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and Veba bankruptcy proceedings. The Receiver has notified BY on February 5, 2020 of

its intention to dispose of the Records. As of the date of this report, BY has not requested

any of the boxes of Records currently in storage.

63. Pursuant to Rule 68 of the BIA, unless the Court orders otherwise, a Licensed Insolvency

Trustee must keep books and records relating to the administration of the estate and shall,

only after being discharged and in accordance with the provisions of the BIA, dispose of

such books and records.

64. The storage cost for the Records is approximately $100 a month. The costs of these

proceedings are being borne by RBC, which will suffer a significant shortfall.

65. On February 25, 2020 the Receiver sent a letter to the Companies' former directors, Wayne

Cockburn and Pierre Gagnon ("Directors") providing notice that the Records, other than

those required by BY, in its sole discretion, will be destroyed unless the Directors within

30 days following the sending of such notice respond and notify the Receiver of their

intention to obtain any of the Records, at their cost.

66. In addition, the Receiver also notified the CRA on February 25, 2020 of the Receiver's

intention to destroy the Records.

67. The Receiver proposes to arrange for the destruction of the Records unless: (i) the Directors

take possession of them by no later than March 26, 2020; or (ii) CRA issues an objection.

If CRA objects, the Receiver will work with CRA to resolve the issue, failing which the

Receiver may seek the advice and direction of the Court.

68. The Receiver believes that it is appropriate for the Court to issue an order authorizing the

Receiver to destroy the Records in accordance with the terms hereof.

VI. CREDITOR CLAIMS

Property Claims

69. Due to the nature of 00 Lab and Premier's operations, as of the date of the Receiver's

appointment there was a considerable number of third-party property primarily consisting

of:

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i. customer owned footwear or orthotic insoles/arches that had been left at either the

00 Lab Premises or the Richmond Hill Premises for modification work; and

11. foam casts that had been shipped to the 00 Lab Premises from various footcare

clinics or medical professionals for completion of patient orthotic orders.

70. Numerous property claims have been received since the Receiver's appointment. The

Receiver reviewed these claims along with supporting documentation provided and

released property to owners where claims were supported by documentation. To the best

of its ability the Receiver also contacted certain owners or clinics in instances where items

had the owners contact information on it. A number of items were unclaimed where the

Receiver was unable to contact or reach owners. These items of unclaimed footwear and

foam casts were disposed ofby the Receiver when it vacated the 00 Lab Premises and the

Richmond Hill Premises. As of the date of this First Report, no property claims asserting

entitlement to any property located on the 00 Lab Premises or Richmond Hill Premises

umelated to the businesses of 00 Lab and Premier has been received by the Receiver.

30 Day Goods Claim

71. One 30-day goods claim was received by the Receiver. As the Claimant making the 30-

day goods claim did not meet tlie requirements of section 81.1 (1) of the BIA the claim was

disallowed by the Receiver.

Source Deductions

72. A payroll trust examination of 00 Lab and Premier was conducted by Canada Revenue

Agency on June 6, 2019 which indicated no source deduction arrears as at the date of

receivership.

73. On February 28, 2020 CRA issued a letter advising EY that CRA has processed a 2017 T4

slip to 00 Lab's account creating a balance due of $51,522.46 plus possible interest and

penalties. The 2017 T4 slip in question was not on file or in 00 Lab's records at the time

the payroll trust examination was conducted.

74. The Receiver has reviewed 00 Lab's payroll records and has corresponded with the

employee in question. It appears based on the Receiver's review ofOO Lab's records and

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24

discussions with the employee in question that he was employed and paid by Medic, a

related company in 2017 and not by 00 Lab. The Receiver has been advised that Medic's

management decided to issue the 2017 T4 slip in question utilizing 00 Lab's payroll

account as Medic did not have a payroll account.

75. The Receiver is working with the CRA to have the source deduction arrears relating to this

employee reversed from 00 Lab's payroll account and posted to Medic's account.

76. Until fully resolved, the Receiver has held back as a reserve, $55,000 to satisfy the potential

CRA priority trust claim.

Secured employee wage claim under Section 81.4 of the BIA

77. With respect to the secured portion ofOO Lab's employees' claims for unpaid wages and

vacation pay, the Receiver has reviewed the claims of all former employees, issued the

appropriate notices and application fonns under WEPP, and corresponded with Service

Canada regarding WEPP claims.

78. As a result, the Receiver has determined that former 00 Lab employees received payments

in the amount of $105,828.59 from Service Canada with respect to WEPP, and that the

priority component of the WEPP payments subject to the employee priority charge as

defined in section 81.4 of the BIA is $42,487.54.

79. The Premier employees received payment in the amount of $65,971.31 from Service

Canada, and the priority component of the WEPP payments subject to the employee

priority charge as defined in section 81.4 of the BIA is $28,921.10.

80. As a result, the Receiver proposes to distribute a total of $71,408.64 from the available

funds on hand to Service Canada.

RBC's Secured Claim

81. 00 Lab's outstanding indebtedness to RBC as at December 6, 2018 was $3,782,551.82.

82. Minden Gross LLP ("Minden") has provided the Receiver with a legal opinion (the "00

Lab Security Opinion") confirming the validity and enforceability of the security held by

RBC pursuant to the General Security Agreement between RBC and 00 Lab dated April

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25

8, 2011 (the "00 Lab Security Agreement") .

83. Minden has also provided the Receiver with a legal opinion (the "Premier Security

Opinion") confirming the validity and enforceability of the security held by RBC pursuant

to the General Security Agreement between RBC and Premier dated April 8, 2011 (the

"Premier Security Agreement"). Minden has advised the Receiver that, subject to the

usual qualifications and assumptions, it is of the opinion that the 00 Lab Security

Agreement and Premier Security Agreement constitute legal, valid and binding obligations

in favour ofRBC. Copies of the 00 Lab Security Opinion and Premier Security Opinion

are attached hereto as Appendix "K".

84. As will be described below, RB C's secured claim far exceeds the amounts collected by the

Receiver to date and any remaining amounts that may be collected.

HST

85. As noted above, on December 13, 2018, this Court issued an order in respect of the

Companies, terminating the 30-day statutory period in respect of the NOI proceedings and

deeming the Companies by section 50.4(11) of the BIA to have made an assigmnent in

bankruptcy. Accordingly, amounts due for HST are not a priority claim in the receivership

estates.

VII. RECEIVER'S STATEMENT OF RECEIPTS AND DISBURSEMENTS

86. Attached hereto as Appendix "L" is the Receiver's Statement of Receipts and

Disbursements (the "Statement"). The Statement reflects the activity in the Receiver's

trust account from the date of the Receivership Order to January 31, 2020.

87. The Statement shows that before payment of outstanding professional fees and

disbursements the receipts exceed disbursements by $439,110.73. After the payment of

outstanding professional fees including the Fee Accrual, (defined below) $384,577.23 is

available for distribution.

VIII. PROFESSIONAL FEES AND DISBURSEMENTS

88. The Receiver seeks the approval of its professional fees and disbursements and the fees

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26

and disbursements of its legal counsel.

89. Attached as Appendix "M" is a copy of the Receiver's detailed statements of account for

the period December 8, 2018 to October 31, 2019 together with a summary of the time

charges and applicable hourly rates and an Affidavit of Gary Abrahamson in cormection

with the Receiver's fees and disbursements.

90. The Receiver requests approval of its fees and disbursements in the amount of $184,240.17

( comprising paid and unpaid fees of $158,385.00, disbursements of $4,659.41, and HST

of $21,195.76) covering the period December 8, 2018 to October 31, 2019.

91. Attached as Appendix "N" is a copy of the Receiver's legal counsel, Minden Gross LLP

detailed statement of accounts for the period of December 13, 2018 to January 8, 2020

together with a summary of the time charges and applicable hourly rates, and the Affidavit

of Ken Kallish in cormection with same.

92. The Receiver has reviewed the detailed statements of account provided by counsel and

confirms that the services detailed in those documents were in fact provided to the

Receiver. The Receiver is of the view that the time and disbursements incurred, and hourly

rates charged by counsel are fair and reasonable in all respects. The Receiver respectfully

requests approval of Minden's fees and disbursements in the amount of $31,693.55

( comprising paid and unpaid fees of $26,395, disbursements of $1,652.38 and HST of

$3,646.17).

IX. RECEIVER'S REMAINING ACTIVITIES AND DISCHARGE

93. The Receiver's remaining activities (the "Remaining Activities") to complete the

administration of the receivership principally comprise:

a) attending at Court with respect to this Motion;

b) distributing funds to Service Canada in relation to the WEPP for priority employee

wages/vacation pay and to the RBC;

c) corresponding with 00 Lab's customers on the status of payment of the outstanding

accounts receivables and distributing any Potential Future Collections (as defined

below) to RBC;

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27

d) corresponding with the Trustee of Slawner on the status of the payment of final

distribution to creditors and distributing and additional recovery from the Slawner

estate to RBC;

e) filing the receiver's Section 246 (3) report pursuant to the BIA and outstanding HST

Returns; and

f) completing any other administrative matters necessary to the Receiver's discharge.

94. Provided that there is no opposition to the relief sought in this First Report, and provided

that such relief is granted, the Receiver estimates that the additional fees and disbursements

for itself and its counsel to complete this Receivership proceeding will be $20,000,

excluding disbursements and HST ( collectively, the "Fee Accrual").

95. The Receiver proposes that once it has completed the Remaining Activities, it be permitted

to file a certificate confirming as much and that it be discharged upon filing that certificate.

X. PROPOSED DISTRIBUTIONS

96. Based on the actual receipts and disbursements to date, as well as the anticipated

disbursements to be paid, $240,000 is currently available for distribution (the "Available

Funds") to RBC. Further, this amount will increase if the Receiver collects any further

amounts in respect ofOO Lab's outstanding accounts receivable or additional distributions

from the Slawner bankruptcy estate (the "Potential Future Collections").

97. As RBC's secured claim greatly exceeds the Available Funds and the Potential Future

Collections, there are insufficient funds in the estate to repay RBC in full and that there

will be no funds available for any other creditors of 00 Lab and Premier.

98. The Receiver therefore requests this Court's approval to distribute to Service Canada

$71,408.64 and to RBC (i) $240,000 of the Available Funds; (ii) any Potential Future

Collections tlmt may be collected, up to the amount ofRBC's outstanding indebtedness.

XI. REQUESTS FOR APPROVAL

99. The Receiver respectfully recommends and requests that this Court grant an Order:

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a) approving the Receiver's First Report and the actions and activities as described

herein;

b) approving the Receiver's Statement of Receipts and Disbursements as at January 31,

2020;

c) approving a distribution of funds held in the receivership estates to Service Canada

in relation to the WEPP for the priority claims of employee wages and vacation pay

totaling $71,408.64, and to RBC as secured creditor in the amount of $240,000;

d) approving any future distribution to RBC from the Potential Future Collections and

the balance of funds held by the Receiver up to the amount of RBC's outstanding

indebtedness;

e) approving the fees and disbursements of the Receiver and its counsel, including the

Fee Accrual;

f) authorizing the Receiver to destroy the Records unless the Directors take possession

of the Records prior to March 25, 2020 or Canada Revenue Agency ("CRA") objects

to the Receiver destroying the Records; and

g) declaring that, effective upon completing the Remaining Activities and the filing of a

Receiver's Certificate attached hereto as Schedule "A", the Receiver will have

completed its duties and be discharged.

All of which is respectfully submitted this 11th day of March, 2020.

11zfJLU ½~ The Fuller Landau Group Q~c. in its capacity as Court appointed Receiver of Ontario Orthotic Lab Inc. and Premier Footworks Inc.

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APPENDIX "A"29



(COMMERCIAL LIST)

THE HONOURABLE )

)

)

THURSDAY, THE 13TH

DAY OF DECEMBER, 2018 JUSTICE

ROY AL BANK OF CANADA

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ONTARIO ORTHOTIC LAB INC., PREMIER FOOTWORKS INC., MEDIC HOLDINGS CORP., VEBA SOCK COMP ANY INC.,


Applicant

Respondents

APPLICATION UNDER SUBSECTION 243(1) OF THE BANKRUPTCY AND INSOLVENCY ACT, R.S.C. 1985, c. B-3, AS AMENDED AND SECTION 101 OF THE

COURTS OF JUSTICE ACT, R.S.O. 1990, c. C.43, AS AMENDED

ORDER (appointing Receiver)

THIS APPLICATION made by Royal Bank of Canada ("RBC") for an Order pursuant

to sections 50.4(11 ), 57 .1 and 243(1) of the Bankruptcy and Insolvency Act, R.S.C. 1985, c. B-3,

as amended (the "BIA") and section I 01 of the Courts of Justice Act, R.S.O. 1990, c. C.43, as

amended (the "CJA") to, amongst other things, appoint The Fuller Landau Group Inc. ("FLG")

as receiver (in such capacity, the "Receiver") without security, of all the assets, undertakings and

properties of each of Ontario Orthotic Lab Inc. (the "Borrower") and Premier Footworks Inc.

(the "Secured Guarantor", and together with the Borrower, the "Debtors") acquired for, or

30- 2 -

used in relation to a business carried on by any of the Debtors, was heard this day at 330

University Avenue, Toronto, Ontario.

ON READING the affidavit of Peter Gordon sworn December 6, 2018 and the exhibits

thereto, and on hearing the submissions of counsel for RBC and such other counsel as were

present and list on the Counsel Slip, no one appearing for any other person on the service list

although duly served as appears from the affidavit of service of Alyssa Gebert sworn December

6, 2018, the affidavit of service of Kyle Plunkett sworn December 7, 2018 and the affidavit of

service of Eunice Baltkois sworn December 7, 2018, and on reading the consents of FLG to act

as: (i) the trustee of the Ontario Parent Guarantor (as defined herein); and (ii) the Receiver,

SERVICE

1. THIS COURT ORDERS that the time for service of the notice of application and the

application record is hereby abridged and validated so that this application is properly returnable

today and hereby dispenses with further service thereof.

TERMINATION OF NOi PROCEEDINGS AND RELATED RELIEF

2. THIS COURT ORDERS AND DECLARES terminated the 30-day statutory period

specified by section 50.4(8) of the BIA ( or any extension thereof granted under section 50.4(9)

of the BIA) in respect of the notices of intention to make a proposal filed on December 3, 2018

(each an "NOi") by the Borrower, the Secured Guarantor, Medic Holdings Inc. (the "Ontario

Parent Guarantor") and Veba Sock Company Inc. (the "Veba Guarantor"), such that, for

greater certainty, each of the Borrower, the Secured Guarantor, the Ontario Parent Guarantor and

the Veba Guarantor is deemed by section 50.4(11) of the BIA to have made an assignment in

bankruptcy effective immediately.

3. THIS COURT ORDERS that pursuant to section 57.1 of the BIA, FLG is hereby

appointed as trustee of the Ontario Parent Guarantor in lieu of the trustee appointed under the

NOi filed by the Ontario Parent Guarantor.

31- 3 -

APPOINTMENT

4. THIS COURT ORDERS that pursuant to section 243(1) of the BIA and section 101 of

the CJA, FLG is hereby appointed Receiver, without security, of all the assets, undertakings and

properties of each of the Debtors acquired for, or used in relation to a business carried on by any

of the Debtors, including all proceeds thereof (the "Property").

RECEIVER'S POWERS

5. THIS COURT ORDERS that the Receiver is hereby empowered and authorized, but not

obligated, to act at once in respect of the Property and, without in any way limiting the generality

of the foregoing, the Receiver is hereby expressly empowered and authorized to do any of the

following where the Receiver considers it necessary or desirable:

(a) to take possession of and exercise control over the Property and any and

all proceeds, receipts and disbursements arising out of or from the

Property;

(b) to receive, preserve, and protect the Property, or any part or parts thereof,

including, but not limited to, the changing of locks and security codes, the

relocating of Property to safeguard it, the engaging of independent

security personnel, the taking of physical inventories and the placement of

such insurance coverage as may be necessary or desirable;

(c) to manage, operate, and carry on the business of the Debtors, or any one of

them, including the powers to enter into any agreements, incur any

obligations in the ordinary course of business, cease to carry on all or any

part of the business, or cease to perform any contracts of any of the

Debtors;

( d) to engage consultants, appraisers, agents, experts, auditors, accountants,

managers, counsel and such other persons from time to time and on

whatever basis, including on a temporary basis, to assist with the exercise

32- 4 -

of the Receiver's powers and duties, including, without limitation, those

conferred by this Order;

(e) to make payment of any and all costs, expenses and other amounts that the

Receiver determines, in its sole discretion, are necessary or advisable to

preserve, protect or maintain the Property, including, without limitation,

taxes, municipal taxes, insurance premiums, repair and maintenance costs,

costs or charges related to security, management fees and any costs and

disbursements incurred by any manager appointed by the Receiver;

(f) to purchase or lease such machinery, equipment, inventories, supplies,

premises or other assets to continue the business of the Debtors, or any

one of them, or any part or parts thereof;

(g) to receive and collect all monies and accounts now owed or hereafter

owing to any of the Debtors and to exercise all remedies of the Debtors, or

any one of them, in collecting such monies, including, without limitation,

to enforce any security held by any of the Debtors;

(h) to settle, extend or compromise any indebtedness owing to any of the

Debtors;

(i) to execute, assign, issue and endorse documents of whatever nature in

respect of any of the Property (including, without limitation and for

greater certainty, in respect of any securities in which any of the Debtors

may have an interest), whether in the Receiver's name or in the name and

on behalf of any of the Debtors, for any purpose pursuant to this Order;

U) to initiate, prosecute and continue the prosecution of any and all

proceedings and to defend all proceedings now pending or hereafter

instituted with respect to any of the Debtors, the Property or the Receiver,

and to settle or compromise any such proceedings. The authority hereby

conveyed shall extend to such appeals or applications for judicial review

in respect of any order or judgment pronounced in any such proceeding;

33- 5 -

(k) to market any or all of the Property, including advertising and soliciting

offers in respect of the Property or any part or parts thereof and

negotiating such terms and conditions of sale as the Receiver in its

discretion may deem appropriate;

(I) to sell, convey, transfer, lease or assign the Property or any part or parts

thereof out of the ordinary course of business,

(i) without the approval of this Court in respect of any transaction not

exceeding $500,000, provided that the aggregate consideration for

all such transactions does not exceed $500,000; and

(ii) with the approval of this Court in respect of any transaction in

which the purchase price or the aggregate purchase price exceeds

the applicable amount set out in the preceding clause;

and in each such case notice under subsection 63(4) of the Ontario

Personal Property Security Act, or such other equivalent statute in other

jurisdictions as may be applicable, shall not be required;

(m) to apply for any vesting order or other orders necessary to convey the

Property or any part or parts thereof to a purchaser or purchasers thereof,

free and clear of any liens or encumbrances affecting such Property;

(n) to report to, meet with and discuss with such affected Persons (as defined

below) as the Receiver deems appropriate on all matters relating to the

Property and the receivership, and to share information, subject to such

terms as to confidentiality as the Receiver deems advisable;

( o) to register a copy of this Order and any other Orders in respect of the

Property against title to any of the Property;

(p) to apply for any permits, licences, approvals or permissions as may be

required by any governmental authority and any renewals thereof for and

34- 6 -

on behalf of and, if thought desirable by the Receiver, in the name of any

of the Debtors;

( q) to enter into agreements with any trustee in bankruptcy appointed in

respect of any of the Debtors, including, without limiting the generality of

the foregoing, the ability to enter into occupation agreements for any

property owned or leased by any of the Debtors;

(r) to exercise any shareholder, partnership, joint venture or other rights

which any of the Debtors may have;

(s) to file an assignment in bankruptcy with the Official Receiver on behalf of

any of the Debtors; and

(t) to take any steps reasonably incidental to the exercise of these powers or

the performance of any statutory obligations,

and in each case where the Receiver takes any such actions or steps, it shall be exclusively

authorized and empowered to do so, to the exclusion of all other Persons (as defined below),

including the Debtors, and without interference from any other Person.

DUTY TO PROVIDE ACCESS AND CO-OPERATION TO THE RECEIVER

6. THIS COURT ORDERS that (i) each of the Debtors, (ii) all of each of the Debtors'

current and former directors, officers, employees, agents, accountants, legal counsel and

shareholders, and all other persons acting on any of the Debtors' instructions or behalf, and (iii)

all other individuals, firms, corporations, governmental bodies or agencies, freight forwarders,

brokers, other third-party logistics providers, warehouses, third party warehouses or other entities

of any nature having notice of this Order (all of the foregoing, collectively, being "Persons" and

each being a "Person") shall forthwith advise the Receiver of the existence of any Property in

such Person's possession or control, shall grant immediate and continued access to the Property

to the Receiver, and shall deliver all such Property to the Receiver upon the Receiver's request.

7. THIS COURT ORDERS that all Persons shall forthwith advise the Receiver of the

existence of any books, documents, securities, contracts, orders, corporate and accounting

35- 7 -

records, and any other papers, records and information of any kind related to the business or

affairs of any of the Debtors, and any computer programs, computer tapes, computer disks, or

other data storage media containing any such information (the foregoing, collectively, the

"Records") in that Person's possession or control, and shall provide to the Receiver or permit the

Receiver to make, retain and take away copies thereof and grant to the Receiver unfettered

access to and use of accounting, computer, software and physical facilities relating thereto,

provided however that nothing in this paragraph 5 or in paragraph 6 of this Order shall require

the delivery of Records, or the granting of access to Records, which may not be disclosed or

provided to the Receiver due to the privilege attaching to solicitor-client communication or due

to statutory provisions prohibiting such disclosure.

8. THIS COURT ORDERS that if any Records are stored or otherwise contained on a

computer or other electronic system of information storage, whether by independent service

provider or otherwise, all Persons in possession or control of such Records shall forthwith give

unfettered access to the Receiver for the purpose of allowing the Receiver to recover and fully

copy al I of the information contained therein whether by way of printing the information onto

paper or making copies of computer disks or such other manner of retrieving and copying the

information as the Receiver in its discretion deems expedient, and shall not alter, erase or destroy

any Records without the prior written consent of the Receiver. Further, for the purposes of this

paragraph, all Persons shall provide the Receiver with all such assistance in gaining immediate

access to the information in the Records as the Receiver may in its discretion require including

providing the Receiver with instructions on the use of any computer or other system and

providing the Receiver with any and all access codes, account names and account numbers that

may be required to gain access to the information.

9. THIS COURT ORDERS that the Receiver shall provide each of the relevant landlords

with notice of the Receiver's intention to remove any fixtures from any leased premises at least

seven (7) days prior to the date of the intended removal. The relevant landlord shall be entitled

to have a representative present in the leased premises to observe such removal and, if the

landlord disputes the Receiver's entitlement to remove any such fixture under the provisions of

the lease, such fixture shall remain on the premises and shall be dealt with as agreed between any

applicable secured creditors, such landlord and the Receiver, or by further Order of this Court

36- 8 -

upon application by the Receiver on at least two (2) days' notice to such landlord and any such

secured creditors.

NO PROCEEDINGS AGAINST THE RECEIVER

10. THIS COURT ORDERS that no proceeding or enforcement process in any court or

tribunal ( each, a "Proceeding"), shall be commenced or continued against the Receiver except

with the written consent of the Receiver or with leave of this Court.

NO PROCEEDINGS AGAINST ANY OF THE DEBTORS OR THE PROPERTY

11. THIS COURT ORDERS that no Proceeding against or in respect of any of the Debtors

or the Property shall be commenced or continued except with the written consent of the Receiver

or with leave of this Court and any and all Proceedings currently under way against or in respect

of any of the Debtors or the Property are hereby stayed and suspended pending further Order of

this Court.

NO EXERCISE OF RIGHTS OR REMEDIES

12. THIS COURT ORDERS that all rights and remedies against each of the Debtors, the

Receiver, or affecting the Property, are hereby stayed and suspended except with the written

consent of the Receiver or leave of this Court, provided however that this stay and suspension

does not apply in respect of any "eligible financial contract" as defined in the BIA, and further

provided that nothing in this paragraph shall (i) empower the Receiver or any of the Debtors to

carry on any business which the Debtors are not lawfully entitled to carry on, (ii) exempt the

Receiver or any of the Debtors from compliance with statutory or regulatory provisions relating

to health, safety or the environment, (iii) prevent the filing of any registration to preserve or

perfect a security interest, or (iv) prevent the registration of a claim for lien.

NO INTERFERENCE WITH THE RECEIVER

13. THIS COURT ORDERS that no Person shall discontinue, fail to honour, alter, interfere

with, repudiate, terminate or cease to perform any right, renewal right, contract, agreement,

licence or permit in favour of or held by any of the Debtors, without written consent of the

Receiver or leave of this Court.

37- 9 -

CONTINUATION OF SERVICES

14. THIS COURT ORDERS that all Persons having oral or written agreements with any of

the Debtors or statutory or regulatory mandates for the supply of goods and/or services,

including, without limitation, all computer software, communication and other data services,

centralized banking services, payroll services, insurance, transportation services, utility or other

services to any of the Debtors are hereby restrained until further Order of this Court from

discontinuing, altering, interfering with or terminating the supply of such goods or services as

may be required by the Receiver, and that the Receiver shall be entitled to the continued use of

each of the Debtors' current telephone numbers, facsimile numbers, internet addresses and

domain names, provided in each case that the normal prices or charges for all such goods or

services received after the date of this Order are paid by the Receiver in accordance with normal

payment practices of the Debtors or such other practices as may be agreed upon by the supplier

or service provider and the Receiver, or as may be ordered by this Court.

RECEIVER TO HOLD FUNDS

15. THIS COURT ORDERS that all funds, monies, cheques, instruments, and other forms

of payments received or collected by the Receiver from and after the making of this Order from

any source whatsoever, including, without limitation, the sale of aII or any of the Property and

the collection of any accounts receivable in whole or in part, whether in existence on the date of

this Order or hereafter coming into existence, shall be deposited into one or more new accounts

to be opened by the Receiver (the "Post Receivership Accounts") and the monies standing to

the credit of such Post Receivership Accounts from time to time, net of any disbursements

provided for herein, shall be held by the Receiver to be paid in accordance with the terms of this

Order or any further Order of this Court.

EMPLOYEES

16. THIS COURT ORDERS that the Receiver shall not be liable for any employee-related

liabilities, including any successor employer liabilities as provided for in section 14.06(1.2) of

the BIA, other than such amounts as the Receiver may specifically agree in writing to pay, or in

respect of its obligations under sections 81.4(5) or 81.6(3) of the BIA or under the Wage Earner

Protection Program Act.

38- 10 -

PIPEDA

17. THIS COURT ORDERS that, pursuant to clause 7(3)(c) of the Canada Personal

Information Protection and Electronic Documents Act, the Receiver shall disclose personal

information of identifiable individuals to prospective purchasers or bidders for the Property and

to their advisors, but only to the extent desirable or required to negotiate and attempt to complete

one or more sales of the Property ( each, a "Sale"). Each prospective purchaser or bidder to

whom such personal information is disclosed shall maintain and protect the privacy of such

information and limit the use of such information to its evaluation of the Sale, and if it does not

complete a Sale, shall return all such information to the Receiver, or in the alternative destroy all

such information. The purchaser of any Property shall be entitled to continue to use the personal

information provided to it, and related to the Property purchased, in a manner which is in all

material respects identical to the prior use of such information by the Debtors, and shall return all

other personal information to the Receiver, or ensure that all other personal information is

destroyed.

LIMITATION ON ENVIRONMENTAL LIABILITIES

18. THIS COURT ORDERS that nothing herein contained shall require the Receiver to

occupy or to take control, care, charge, possession or management (separately and/or

collectively, "Possession") of any of the Property that might be environmentally contaminated,

might be a pollutant or a contaminant, or might cause or contribute to a spill, discharge, release

or deposit of a substance contrary to any federal, provincial or other law respecting the

protection, conservation, enhancement, remediation or rehabilitation of the environment or

relating to the disposal of waste or other contamination including, without limitation, the

Canadian Environmental Protection Act, the Ontario Environmental Protection Act, the Ontario

Water Resources Act, or the Ontario Occupational Health and Safety Act and regulations

thereunder (the "Environmental Legislation"), provided however that nothing herein shall

exempt the Receiver from any duty to report or make disclosure imposed by applicable

Environmental Legislation. The Receiver shall not, as a result of this Order or anything done in

pursuance of the Receiver's duties and powers under this Order, be deemed to be in Possession of

any of the Property within the meaning of any Environmental Legislation, unless it is actually in

possession.

39- 11 -

LIMITATION ON THE RECEIVER'S LIABILITY

19. THIS COURT ORDERS that the Receiver shall incur no liability or obligation as a

result of its appointment or the carrying out the provisions of this Order, save and except for any

gross negligence or wilful misconduct on its part, or in respect of its obligations under sections

81.4(5) or 81.6(3) of the BIA or under the Wage Earner Protection Program Act. Nothing in

this Order shall derogate from the protections afforded the Receiver by section 14.06 of the BIA

or by any other applicable legislation.

RECEIVER'S ACCOUNTS

20. THIS COURT ORDERS that the Receiver and counsel to the Receiver shall be paid

their reasonable fees and disbursements, in each case at their standard rates and charges unless

otherwise ordered by the Court on the passing of accounts, and that the Receiver and counsel to

the Receiver shall be entitled to and are hereby granted a charge (the "Receiver's Charge") on

the Property, as security for such fees and disbursements, both before and after the making of

this Order in respect of these proceedings, and that the Receiver's Charge shall form a first

charge on the Property in priority to all security interests, trusts, liens, charges and

encumbrances, statutory or otherwise, in favour of any Person, but subject to sections 14.06(7),

81.4(4), and 81.6(2) of the BIA.

21. THIS COURT ORDERS that the Receiver and its legal counsel shall pass its accounts

from time to time, and for this purpose the accounts of the Receiver and its legal counsel are

hereby referred to a judge of the Commercial List of the Ontario Superior Court of Justice.

22. THIS COURT ORDERS that prior to the passing of its accounts, the Receiver shall be

at liberty from time to time to apply reasonable amounts, out of the monies in its hands, against

its fees and disbursements, including legal fees and disbursements, incurred at the standard rates

and charges of the Receiver or its counsel, and such amounts shall constitute advances against its

remuneration and disbursements when and as approved by this Court.

FUNDING OF THE RECEIVERSHIP

23. THIS COURT ORDERS that the Receiver be at liberty and it is hereby empowered to

borrow by way of a revolving credit or otherwise, such monies from time to time as it may

40- 12 -

consider necessary or desirable, provided that the outstanding principal amount does not exceed

$100,000 ( or such greater amount as this Court may by further Order authorize) at any time, at

such rate or rates of interest as it deems advisable for such period or periods of time as it may

arrange, for the purpose of funding the exercise of the powers and duties conferred upon the

Receiver by this Order, including interim expenditures. The whole of the Property shall be and

is hereby charged by way of a fixed and specific charge (the "Receiver's Borrowings Charge")

as security for the payment of the monies borrowed, together with interest and charges thereon,

in priority to all security interests, trusts, liens, charges and encumbrances, statutory or

otherwise, in favour of any Person, but subordinate in priority to the Receiver's Charge and the

charges as set out in sections 14.06(7), 81.4(4), and 81.6(2) of the BIA.

24. THIS COURT ORDERS that neither the Receiver's Borrowings Charge nor any other

security granted by the Receiver in connection with its borrowings under this Order shall be

enforced without leave of this Court.

25. THIS COURT ORDERS that the Receiver is at liberty and authorized to issue

certificates substantially in the form annexed as Schedule "A" hereto (the "Receiver's

Certificates") for any amount borrowed by it pursuant to this Order.

26. THIS COURT ORDERS that the monies from time to time borrowed by the Receiver

pursuant to this Order or any further order of this Court and any and all Receiver's Certificates

evidencing the same or any part thereof shall rank on a part passu basis, unless otherwise agreed

to by the holders of any prior issued Receiver's Certificates.

SERVICE AND NOTICE

27. THIS COURT ORDERS that the E-Service Protocol of the Commercial List (the

"Protocol") is approved and adopted by reference herein and, in this proceeding, the service of

documents made in accordance with the Protocol (which can be found on the Commercial List

website at http://www.ontariocourts.ca/scj/practice/practice-directions/toronto/eservice

commercial/) shall be valid and effective service. Subject to Rule 17.05 of the Rules of Civil

Procedure (the "Rules") this Order shall constitute an order for substituted service pursuant to

Rule 16.04 of the Rules. Subject to Rule 3 .01 ( d) of the Rules and paragraph 21 of the Protocol,

service of documents in accordance with the Protocol will be effective on transmission. This

http://www.ontariocourts.ca/sci/practice/practice-directions/toronto/eservice-commercial/

http://www.ontariocourts.ca/sci/practice/practice-directions/toronto/eservice-commercial/

41- 13 -

Court further orders that a Case Website shall be established in accordance with the Protocol and

shall be accessible by selecting the Debtors' name from the active files menu on the following

_, #lj!ff&A U2, !AJ~1A

or distribution of documents in accordance

with the Protocol is not practicable, the Receiver is at liberty to serve or distribute this Order, any

other materials and orders in these proceedings, any notices or other correspondence, by

forwarding true copies thereof by prepaid ordinary mail, courier, personal delivery or facsimile

transmission to the Debtors' creditors or other interested parties at their respective addresses as

last shown on the records of the Debtors and that any such service or distribution by courier,

personal delivery or facsimile transmission shall be deemed to be received on the next business

day following the date of forwarding thereof, or if sent by ordinary mail, on the third business

day after mailing.

GENERAL

29. THIS COURT ORDERS that the Receiver may from time to time apply to this Court

for advice and directions in the discharge of its powers and duties hereunder.

30. THIS COURT HEREBY REQUESTS the aid and recognition of any Person, court,

tribunal, regulatory or administrative body located or having jurisdiction in Canada or in the

United States, as applicable, to give effect to this Order and to assist the Receiver and its agents

in carrying out the terms of this Order. All Persons, courts, tribunals, regulatory and

administrative bodies are hereby respectfully requested to make such orders and to provide such

assistance to the Receiver, as an officer of this Court, as may be necessary or desirable to give

effect to this Order or to assist the Receiver and its agents in carrying out the terms of this Order.

31. THIS COURT ORDERS that the Receiver be at liberty and is hereby authorized and

empowered to apply to any court, tribunal, regulatory or administrative body, wherever located,

for the recognition of this Order and for assistance in carrying out the terms of this Order, and

that the Receiver is authorized and empowered to act as a representative in respect of the within

proceedings for the purpose of having these proceedings recognized in a jurisdiction outside

Canada.

https://fullerllp.com/selected-active-engagements/

42- 14 -

32. THIS COURT ORDERS that RBC shall have its costs of this application, up to and

including entry and service of this Order, provided for by the terms of RBC's security or, if not

so provided by RBC's security, then on a substantial indemnity basis to be paid by the Receiver

from the Debtors' estate with such priority and at such time as this Court may determine.

33. THIS COURT ORDERS that any interested party may apply to this Court to vary or

amend this Order on not less than seven (7) days' notice to the Receiver and to any other party

likely to be affected by the order sought or upon such other notice, if any, as this Court may

order.

34. THIS COURT ORDERS that a copy of this Order be placed in the following Court

files: 32-2450927, 32-2450923, 32-2450948 and 34:-2451034.

ENTERED AT / A TORONTO ON/ BOOK NO: LE/ REGISTl4.E NO:

DEC 1 3 2018

PER/ PAR:

43

SCHEDULE "A"

RECEIVER CERTIFICATE

CERTIFICATE NO. ------

AMOUNT$ ----------

1. THIS IS TO CERTIFY that The Fuller Landau Group Inc., the receiver (the

"Receiver") of all the assets, undertakings and properties that Ontario Orthotic Lab Inc. (the

"Borrower") and Premier Footworks Inc. (the "Secured Guarantor", and together with the

Borrower, the "Debtors") acquired for, or used in relation to a business carried on by any of the

Debtors, including all proceeds thereof ( collectively, the "Property") appointed by Order of the

Ontario Superior Court of Justice (Commercial List) (the "Court") dated the 13th day of

December 2018 (the "Order") made in an application having Court file number CV-18-

00610281-00CL, has received as such Receiver from the holder of this certificate (the "Lender")

the principal sum of $ _______ , being part of the total principal sum of

$ which the Receiver is authorized to borrow under and pursuant to the Order. -------

2. The principal sum evidenced by this certificate is payable on demand by the Lender with

interest thereon calculated and compounded [daily][monthly not in advance on the ___ day

of each month] after the date hereof at a notional rate per annum equal to the rate of ___ per

cent above the prime commercial lending rate of Bank of ____ from time to time.

3. Such principal sum with interest thereon is, by the terms of the Order, together with the

principal sums and interest thereon of all other certificates issued by the Receiver pursuant to the

Order or to any further order of the Court, a charge upon the whole of the Property, in priority to

the security interests of any other person, but subject to the priority of the charges set out in the

Order and in the Bankruptcy and Insolvency Act, and the right of the Receiver to indemnify itself

out of such Property in respect of its remuneration and expenses.

4. All sums payable in respect of principal and interest under this certificate are payable at

the main office of the Lender at Toronto, Ontario.

5. Until all liability in respect of this certificate has been terminated, no certificates creating

charges ranking or purporting to rank in priority to this certificate shall be issued by the Receiver

44

to any person other than the holder of this certificate without the prior written consent of the

holder of this certificate.

6. The charge securing this certificate shall operate so as to permit the Receiver to deal with

the Property as authorized by the Order and as authorized by any further or other order of the

Court.

7. The Receiver does not undertake, and it is not under any personal liability, to pay any

sum in respect of which it may issue certificates under the terms of the Order.

DATED the __ day of ______ , 20_

The Fuller Landau Group Inc., solely in its capacity as Receiver of the Property, and not in its personal capacity

Per:

Name:

Title:

45ROYAL BANK OF CANADA - and -

Applicant

34379366.3

ONTARIO ORTHOTIC LAB INC. et al.

Respondents Court File No. CV-18-00610281-00CL


(COMMERCIAL LIST)

Proceedings commenced at Toronto


AIRD & BERLIS LLP Barristers and Solicitors

Brookfield Place Suite 1800, Box 754

181 Bay Street Toronto, ON M5J 2T9

Steven L. Graff(LSUC#31871V) Tel: (416) 865-7724 Fax: (416) 863-1515 Email: sgraff(a),airdberlis.com

Jeremy Nemers (LSUC # 66410Q) Tel: (416) 865-7724 Fax: (416) 863-1515 Email: [email protected]

Lawyers for Royal Bank of Canada



APPENDIX "B"46



(COMMERCIAL LIST)

BETWEEN:


- and -

ONTARIO ORTHOTIC LAB INC., PREMIER FOOTWORKS INC., MEDIC HOLDINGS CORP., VERA SOCK COMPANY INC.,


Applicant

Respondents



AFFIDAVIT OF PETER GORDON (sworn December 6, 2018)

I, PETER GORDON, of the Town of Oakville, in the Province of Ontario, MAKE

OATH AND SAY AS FOLLOWS:

I. I am a Senior Manager in the Special Loans and Advisory Services Department of Royal

Bank of Canada ("RBC"). RBC is a secured creditor of the respondent borrower named Ontario

Orthotic Lab Inc. (the "Borrower") and the respondent guarantor named Premier Footworks Inc.

(the "Secured Guarantor"). RBC is also a creditor of the respondent guarantors named Medic

Holdings Corp. (the "Ontario Parent Guarantor"), Veba Sock Company Inc. (the "Veba

Guarantor"), 2335040 Ontario Inc. (the "233 Guarantor") and 9339-6497 Quebec Inc. (the

472

"933 Guarantor", and together with the Ontario Parent Guarantor, the Veba Guarantor and the

233 Guarantor, the "Unsecured Guarantors", and collectively together with the Borrower and the

Secured Guarantor, the "Debtors"). I am responsible for the management of the Borrower's

accounts and credit facilities with RBC. As such, I have personal knowledge of the matters to

which I hereinafter depose. Where I do not have personal lmowledge of the matters set out herein,

I have stated the source ofmy information and, in all such cases, believe it to be true.

PURPOSE

2. I am swearing this Affidavit in support of an application by RBC for, inter alia:

(a) an Order pursuant to subsection 50.4(11) of the BIA (as defined below), declaring

terminated, before its actual expiration, the 3 0-day statutory period specified by

subsection 50.4(8) of the BIA (or any extension thereof granted under subsection

50.4(9) of the BIA), which statutory period commenced on December 3, 2018

when each of the Borrower, the Secured Guarantor, the Ontario Parent Guarantor

and the Veba Guarantor filed a notice of intention to make a proposal ("NOi")

under subsection 50.4(1) of the BIA;

(b) an Order appointing The Fuller Landau Group Inc. ("FLG") as receiver (in such

capacity, the "Receiver") in respect of the assets, undertakings and properties of

the Borrower and the Secured Guarantor; and

(c) judgment against each of the Unsecured Guarantors.

483

DESCRllPTION OF THE DEBTORS AND THEIR BUSINESS

Overview

3. To the best of RBC's knowledge, the Ontario Parent Guarantor is the majority

shareholder of each of the other Debtors except for the 933 Guarantor (together with the Ontario

Parent Guarantor, the "Ontario Entities"). In turn, the Ontario Parent Guarantor was acquired

on March I, 2017 by Agility Health, Inc. (the "Ultimate Parent"), which acquisition is set out in

the Ultimate Parent's consolidated financial statements for the year ended December 31, 2017

(the "Annual Consolidated Statements") and for the quaiter ended September 30, 2018 (the

"Most Recent Quarterly Consolidated Statements"), both of which are attached as Exhibit

"A" to this Affidavit (the "Consolidated Statements"). The Consolidated Statements advise

that the business of the Ontario Parent Guarantor constitutes "the primary business and asset of

the [Ultimate Parent] going forward."

4. No direct relief is being sought against the Ultimate Pai·ent in the within application. The

Ultimate Parent is a publicly-listed company on the TSX Venture Exchange which trades under

the symbol AHI.V. A copy of the Ultimate Parent's issuer profile on SEDAR is attached as

Exhibit "B" to this Affidavit, which reflects, amongst other things, that the Ultimate Parent was

formed in the Cayman Islands, is principally regulated in Ontario and maintains a head office

and mailing address in Ontario. RBC intends to provide the Ultimate Pai·ent with a courtesy

copy of the within application.

5. To the best of RBC's knowledge (and as set out in the Consolidated Statements), the

Ontario Parent Guarantor (through itself, the other Ontario Entities and, possibly, other entities

that are not the subject of this application, as applicable) is a manufacturer and distributor of

49

4

custom orthotics and prosthetics and operates foot clinics in Ontario and Quebec, As set out

below, Pierre Gagnon ("Pierre") is an officer and director (and in some cases, the sole officer

and director), of all the Debtors.

The Ontario Entities

6, Each of the Ontario Entities (i.e., all the Debtors except the 933 Guarantor) is a privately

owned Ontario corporation, The corporate profile reports for the Ontario Entities are attached

collectively as Exhibit "C" to this Afiidavit, and indicate, amongst other things, that:

(a) the registered office of each of the Ontario Entities is 42 Niagara Street in

Hamilton, Ontario;

(b) Pierre is either the sole officer and director, or one of the officers and directors, as

applicable, of each of the Ontario Entities; and

(c) Pierre resides in Oakville, Ontario,

7. As also set out in the Ontario Entities' corporate profile reports, each of the Borrower and

the Secured Guarantor were formed by way of a multiple series of historical amalgamations.

These amalgamation are reflected in more detail in the amalgamation history tables that are

attached collectively as Exhibit "I)" to this Affidavit.

The 933 Guarantor

8, The 933 Guarantor is a privately-owned Quebec corporation, The corporate profile

report for the 933 Guarantor is attached as Exhibit "E" to this Affidavit. I understand and verily

believe from speaking with Jeremy Nemers, who is one of the lawyers at Aird & Berlis LLP who

505

is acting for RBC in connection with this matter, that he speaks French and has reviewed the

corporate profile repmi for the 933 Guarantor, which indicates, amongst other things, that:

(a) the 933 Guarantor's registered office is 5713 Cote-des-Neiges in Montreal,

Quebec; and

(b) Pierre is the 933 Guarantor's majority shareholder and sole officer and director,

9, I understand that Pierre may have recently resigned as officer and director from certain or

all of the Debtors,

RBC'S LOANS TO THE BORROWER AND RELATED GUARANTEES/ SECURITY

111e Credit Agreements

IO, The Bonower is directly indebted to RBC in connection with certain credit facilities

made available by RBC to the Borrower (the "Credit Facilities") pursuant to and under the

terms of the following agreements (collectively, the "Credit Agreements"), copies of which are

attached collectively as Exhibit "F" to this Affidavit:

(a) a loan agreement dated July 29, 2016, as amended by an amending agreement

dated December 23, 2016 (collectively, as same may have been further amended,

extended, supplemented or restated from time to time, the "Loan Agreement");

(b) a master lease agreement dated July 10, 2013 (as same may have been amended,

extended, supplemented or restated from time to time, the "Master Lease

Agreement"); and

516

(c) a Visa agreement dated February 14, 2013 (as same may have been amended,

extended, supplemented or restated from time to time, the "Visa Agreement"),

The Guarantees

11, The obligations of the Borrower to RBC, including, without limitation, its obligations

under the Credit Agreements were guaranteed by the other Debtors pursuant to and under the

terms of the following written guarantees on RBC's standard form 812 (the "Guarantees"),

copies of which are attached collectively as Exhibit "G" to this Affidavit:

(a) the Secured Guarantor guaranteed the obligations of the Borrower pursuant to

three separate written guarantees dated August 7, 2016 given by three of the

Secured Guarantor's pre-amalgamation entities (being Walk'N Comfort Inc,,

894182 Ontario Limited and Premier Footworks Inc.), each in the limited

principal amount of $9,600,000; and

(b) the Unsecured Guarantors guaranteed the obligations of the Borrower pursuant to

separate written guarantees also dated August 7, 2016, each also in the limited

principal amount of $9,600,000.

12, Pierre also guaranteed the obligations of the Borrower pursuant to a separate personal

guarantee dated August 7, 2016 in the limited principal amount of $3,000,000 ("Pierre's

Guarantee"), which is or will be the subject of separate litigation commenced by RBC.

The Security

527

13. As security for their respective obligations to RBC, including, without limitation, their

obligations under the Credit Agreements and the Guarantees, as applicable, the Borrower and the

Secured Guarantor provided security in favour of RBC (collectively, the "Security"), including,

without limitation, general security agreements on RBC's standard form 924 (the "GSAs"),

registration in respect of which was duly made pursuant to the Personal Property Security Act

(Ontario) (the "PPSA").

14. Despite its efforts, RBC has been unable to locate copies of the GSAs. However, I do not

believe the existence of the GSAs should be in dispute, given that, amongst other things:

(a) the Loan Agreement requires the Borrower and the Secured Guarantor to provide

the GSAs on RBC's standard form 924;

(b) the Borrower's own draft financial statements shared with RBC state that the

Borrower's bank facility is secured by a "first ranking general security agreement

over all personal property of the [Borrower];" and

(c) the notes lo the Consolidated Statements of the Ultimate Parent (Exhibit "A" to

this Affidavit) state that the Loan Agreement is secured by, inter a/ia, all assets of

the Borrower and the Secured Guarantor.

THE OTHER SECURED CREDITORS

15. A copy of the PPSA search results for the Borrower, with currency to November 28,

2018 (or October 10, 2018 for the previous entities that amalgamated to fo1m the Borrower), is

attached as Exhibit "H" to this Affidavit. These PPSA search results show that, in addition to

538

RBC's registrations, the only other PPSA registrations made against the Borrower are by Pierre's

spouse, Carolyn Jane Cross ("Carolyn"), which were made after RBC's PPSA registrations.

16. A copy of the PPSA search results for the Secured Guarantor, with currency to November

28, 2018 (or October 10, 2018 for the previous entities that amalgamated to form the Secured

Guarantor), is attached as Exhibit "I" to this Affidavit. These PPSA search results show that, in

addition to RBC's registration, tbe only other PPSA registration made against tbe Secured

Guarantor is by National Leasing Group Inc. ("National Leasing"), which is only in respect of

specific equipment.

17. It is RBC's intention that Carolyn and National Leasing will be served with a copy of

RBC's application record.

DIFFICULTIES, DEFAULT AND DEMAND

18. As set out in a letter from RBC to the Debtors dated October 4, 2018, a copy of which is

attached as Exhibit "J" to this Affidavit (the "October 4 Letter"), and as discussed in a meeting

with the Debtors that week (the "Early October Meeting"), RBC was (and remains) concerned

about the operating losses repmted by the Borrower in 2016, 2017 and year-to-date, which have

resulted in covenant breaches, working capital deficiencies, cash flow issues and overdrafts.

These concerns were (and remain) further augmented by the Borrower's tardiness with its year

end financial reporting.

19. As a result ofRBC's concerns, the October 4 Letter formally (and amongst other things):

(a) requested that all the Credit Facilities be repaid, in full and as soon as possible;

54

9

(b) requested the delivery of certain itemized information and reporting particulars by

the deadlines specified in the October 4 Letter;

( c) advised that overdrafts would not be permitted and the Borrower was to maintain

its operating loan within margin and/or maximum authorized limits at all time;

( d) advised that a formal forbearance agreement would be prepared setting out more

formal terms and conditions pending the full repayment of the Credit Facilities

(the "Forbearance Agreement"); and

( e) advised that, as a precondition to providing its ongoing financial support, RBC

may require the Borrower to engage the services of a third-party financial

consulting firm recommended by RBC (the "Consultant"), in which case the

Consultant would be engaged to provide an independent review of the Borrower's

finances, the Borrower's projections and RBC's security position and report to

RBC with the Consultant's findings and recommendations.

20. Notwithstanding the Early October Meeting and the October 4 Letter, the Credit

Facilities were not repaid in full, significant portions of the itemized information and reporting

particulars were not delivered (or were delivered late) and overdrafts continued (and continue) to

occur.

21. Of additional concern to RBC is that, at the time Pierre's Guarantee for $3,000,000 was

delivered to RBC, Pierre was the registered owner of certain real property in Oakville, Ontario

(which had previously been acquired for $2,057,500, and which was financed by a conventional

mortgage from RBC registered on title in the principal amount of $2,080,000). Pierre then

55

10

purported to transfer such real property to his spouse, Carolyn, on March 28, 2018 for "natural

love and affection" and for no reported monetary consideration (the "Purported Real Property

Transfer"). Copies of the real property parcel pages and registrations reflecting same are

attached as Exhibit "K" to this Affidavit.

22. As at October 24, 2018, a total of $3,829,418.95 was owing under the Credit Agreements,

plus accruing interest and recovery costs and expenses. On October 25, 2018, RBC made formal

demand on the Debtors for payment of their respective indebtedness to RBC, but, at the Debtors'

request, RBC withdrew these demands on October 29, 2018 "without prejudice to RBC 's right to

re-issue same and without any implied or expressed waiver of default under the lending

arrangements." A copy of RBC's cover letter advising of same is attached (without enclosures)

as Exhibit "L" to this Affidavit.

23. On October 31, 2018, RBC delivered the proposed Forbearance Agreement and the

Consultant's proposed engagement letter to the Debtors. On November 11, 2018, the Debtors

executed the Consultant's engagement letter, a copy of which is attached as Exhibit "M" to this

Affidavit (the "Consultant's Engagement Letter"). However, the Debtors advised that they

would not agree to the proposed Forbearance Agreement, one of the terms of which was that

Carolyn provide a written guarantee in the principal amount of $4,000,000 of the Borrower's

obligations to RBC ("Carolyn's Proposed Guarantee").

24. On November 20, 2018, r advised the Debtors that RBC was not prepared to amend the

previously issued Forbearance Agreement without the inclusion of Carolyn's Proposed

Gumantee, and that if Carolyn's Proposed Guarantee were not forthcoming immediately, RBC

56

11

would be making formal demand on November 21, 2018. A copy ofmy email reflecting same is

attached as Exhibit "N" to this Affidavit.

25. Neither Carolyn's Proposed Guarantee nor a Forbearance Agreement acceptable to RBC

was delivered by the Debtors. Accordingly, RBC made formal written demand on the Debtors

for payment of their respective indebtedness to RBC by letters dated November 21, 2018

(collectively, the "Demand Letters"). Notices of Intention to Enforce Security (the "BIA

Notices") pursuant to subsection 244(1) of the Bankruptcy and Insolvency Act (Canada) (the

"BIA") accompanied the Demand Letters sent to the Borrower and the Secured Guarantor.

Copies of the Demand Letters and the BIA Notices are attached collectively as Exhibit "0" to

this Affidavit.

26. The Ultimate Parent confirmed the issuance of the Demand Letters and the BIA Notices

by way of (amongst other things):

(a) a press release issued on November 22, 2018, a copy of which is attached as

Exhibit "P" to this Affidavit; and

(b) one of the notes to the Most Recent Quarterly Consolidated Statements (part of

Exhibit "A" to this Affidavit).

27. As reflected in the Demand Letters and the BIA Notices, the amount of the indebtedness

owing under the Credit Agreements was $3,808,262.29 as of November 20, 2018 (plus accruing

interest and recovery costs and expenses). This is materially consistent with the indebtedness

owing as at October 24, 2018, which, as referenced above, was $3,829,418.95 (plus accruing

interest and recovery costs and expenses), notwithstanding RBC's request in the Early October

57

12

Meeting and the October 4 Letter that all Credit Facilities be repaid in full and as soon as

possible.

28. I also understand and verily believe from speaking with Gary Abrahamson of FLG that,

since the Consultant's engagement, the Consultant has made its own informational requests to

the Debtors, but fulsome answers have not generally been provided in a timely mam1er, or, in

certain cases, at all. Attached as Exhibit "Q" to this Affidavit is an email chain between the

Consultant and the Debtors reflecting same.

29. On November 28, 2018, the Consultant also advised of a potential material discrepancy

between the gross eligible finished goods inventory of $3,018,026 reported on the Debtor's most

recent borrowing base certificate for September 30, 2018 (a copy of which is attached hereto as

Exhibit "R") and the inventory of $1,669,081 reported in the draft consolidated financial

statements as at October 31, 2018 that were delivered by the Debtors to the Consultant. Attached

as Exhibit "S" to this Affidavit is an email from the Consultant to the Debtors asldng for

clarification in this regard.

30. In light of all the foregoing and continuing overdrafts, RBC decided on November 29,

2018 that it could no longer extend additional credit to the Borrower. I therefore instructed

RBC's legal counsel to issue a letter to the B01Tower's legal counsel, a copy of which is attached

as Exhibit "T" to this Affidavit, which confirms, inter alia, the termination of the Credit

Facilities and the placing of the Bonower's accounts on "deposit-only" status.

31. The Most Recent Quarterly Consolidated Statements also appeared on SEDAR on

November 29, 2018. After RBC and the Consultant became aware of this SEDAR filing, I

understand that the Consultant reviewed the Most Recent Quarterly Consolidated Statements and

58

13

concluded that the inventory numbers reflected therein are significantly lower than what was

disclosed in the borrowing base calculations previously submitted by the Borrower to RBC in

respect of the same period, Attached as Exhibit "U" to this Affidavit is a copy of the

Consultant's calculations, which show that the combined availability as at September 30, 2018

according to the Most Recently Quarterly Consolidated Statements should have been no more

than $864,640, whereas the calculations previously submitted by the Borrower to RBC for the

same period reflected an availability of $2 million. To put the Debtors on notice that RBC was

now aware of what appears to be a very serious misrepresentation in the borrowing base

certificate, I instructed RBC's legal counsel to issue a second letter on November 29, 2018 to the

Borrower's legal counsel, a copy of which is attached as Exhibit "V" to this Affidavit.

32. In addition, and based upon a review of the Borrower's account activities over the past

two weeks, there w a decline in the amount of deposits when compared to historical activity.

33. On December 3, 2018, which was the last day before the BIA Notices wonld expire, each

of the Borrower, the Secured Guarantor, the Ontario Parent Guarantor and the Veba Guarantor

filed an NOI tmder the BIA.

RELIEF SOUGHT

Terminating the NO/ Proceedings

34. In light of all the foregoing, RBC has serious concerns that the Debtors and certain of

their principals and related parties have not been acting in good faith or with due diligence. I

also verily believe that it is very unlikely that a viable proposal can be made under these

circumstances that will be accepted by the requisite majorities of creditors, as RBC - which is by

59

14

all accounts the fulcrum creditor in these proceedings and which is the only registered general

secured creditor of both the Borrower and the Secured Guarantor (other than Carolyn, who is

both a related party and who is registered behind RBC) - will not be prepared to accept any

proposal from any of the Debtors in light of what is previously described in this Affidavit unless

it contemplates a full repayment of the indebtedness owed by the Debtors to RBC.

35. I also verily believe that RBC and the arm's-length creditors as a whole would be

materially prejudiced if the NOi proceedings were to continue, as there is a strong likelihood that

their chances for recovery would be eroded further by the continued operation of the Debtors'

business, given its history of continuous operating losses and the unlikely ability that a viable

proposal can be made that will be accepted by the requisite majorities of creditors.

36. It is therefore RBC's view that the NOi proceedings should be terminated immediately.

Appointment of a Receiver and Judgment against tlte Unsecured Guarantors

37. As of the time of swearing this Affidavit, the Debtors have failed to make payment in

accordance with the Demand Letters or make alternative arrangements acceptable to RBC.

38. As at December 6, 2018, a total of $3,782,551.82 was owing under the Credit

Agreements, plus accruing interest and recovery costs and expenses.

39. At this stage, RBC wishes to take steps to enforce its Security and realize on same and to

obtain Judgment against the Unsecured Guarantors.

60

15

40. RBC considers it reasonable and prudent to begin the enforcement of its Security in an

effort to recover the indebtedness owed by the Debtors to REC, and it is within REC's rights

under the Credit Agreements, the Guarantees and the Security to do so.

41. In the circumstances set out above, I believe that it is just and equitable that a receiver be

appointed. A receiver is necessary for the protection of the estates of the Borrower and the

Secured Guarantor, the interests of RBC and, perhaps, other stakeholders. REC believes that the

appointment of a receiver would enhance the prospect of recovery by REC and protect all

stakeholders.

42. RBC proposes that FLG be appointed as the Receiver.

43. FLG is a licensed insolvency trustee and is familiar with the circumstances of the

Borrower and the Secured Guarantor (and the other Debtors) and their arrangements with RBC.

Amongst other things, the Consultant's Engagement Letter expressly provides that FLG may be

appointed as a receiver of any of the Debtors.

44. FLG has consented to act as the Receiver should the Court so appoint it. A copy of

FLG's consent will be provided to the Court on the return of this application.

45. This Affidavit is made in support of the within application, and for no other or improper

purpose whatsoever.

SWORN before me at the City of Toronto, in the Province of Ontario,

tl:s 6th

dl•of Decemberz

.f}i.1&(,.,~. . -Comm1ss1oner for takmg affidavits, etc.

\{~ \-e. 6 f lun ke.11"

) ) ) ) GORDON

Confidential Information Memorandum

Ontario Orthotic Lab Inc. and Premier Footworks Inc.

December 2018

APPENDIX "C"

61

ORTHOTICS,t. Drlvlllg 1M m1hatlc rewJlutltm,.

TABLE OF CONTENTS

REASONS FOR THE SALE PROCESS ............................................................................... 2

SALE PROCESS PROCEDURES ........................................................................................ 5

COMPANIES OVERVIEW ................................................................................................. 7

APPENDIX “A” – OFFER FORM ...................................................................................... 10

APPENDIX “B” – OOLAB MACHINERY AND EQUIPMENT LISTING ............................ 13

APPENDIX “C” – OOLAB SUMMARY OF FOOTWEAR INVENTORY BY BRANDS ....... 16

APPENDIX “D” – PRODUCTS ......................................................................................... 17

62

Confidential Information Memorandum Page 2

REASONS FOR THE SALE PROCESS

On December 13, 2018 The Fuller Landau Group Inc. (“Fuller Landau”) was appointed as receiver (the “Receiver”) of Ontario Orthotic Lab Inc. (“OOLab”) and Premier Footworks Inc. (“Premier”), (collectively the “Companies”) by order of the Ontario Superior Court of Justice (the “Court”). The Receiver has initiated this process to market and sell the Companies’ assets, undertaking and property. The assets available for sale include the machinery and equipment, inventory and intellectual property including customer lists, trademarks and tradenames (if any) and URLs (the “Assets”). The Assets will be sold on an “as is, where is” basis.

All Offer Forms must be submitted in a sealed envelope and received by 1:00 pm (Eastern Standard Time) on January 9, 2019.

DUE TO THE TIME SENSITIVITIES RELATED TO THE BUSINESS AND ITS CUSTOMERS, THE RECEIVER RESERVES THE RIGHT TO ENTER INTO AN AGREEMENT(S) OF PURCHASE AND SALE FOR SOME OR ALL ASSETS IN ADVANCE OF THE OFFER DEADLINE WITHOUT FURTHER NOTICE TO PROSPECTIVE PURCHASERS.

Terms and Conditions:

Purpose of the Confidential Information Memorandum

This Confidential Information Memorandum (the “CIM”) has been compiled by Fuller Landau in its capacity as Receiver of the Companies. The purpose of the CIM is to provide interested parties and prospective purchasers with sufficient information to determine whether they wish to undertake a further investigation of the Companies in order to submit an offer for the Assets pursuant to the sale process procedures set out in the CIM.

Absence of Representations, Warranties and Independent Investigation

The information contained herein or otherwise provided to potential purchasers was compiled by Fuller Landau and comes from the Companies or from sources believed by the Companies to be reliable. Fuller Landau has not independently verified such information or made any other investigation of the Companies. Fuller Landau and its affiliates, partners, principals, directors, officers, agents, employees, and representatives (collectively the “Disclaiming Parties”) make no representation or warranty, express or implied, as to the accuracy or completeness of the information contained herein or in any other written or oral communication provided to the recipient in the course of its evaluation of the Company or a potential transaction. The recipient must read this entire CIM carefully. The CIM does not purport to be all-inclusive or to contain all of the information that the recipient would need in connection with a proposed transaction. Nothing in the CIM is intended nor is it to be construed as investment, tax, accounting or legal advice. The recipient should consult his/her own investment, tax,

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accounting and other advisors and legal counsel as to these and related matters concerning the Companies and any proposed transaction. Receipt of this CIM constitutes the recipient’s acknowledgement that the Disclaiming Parties expressly disclaim, and will not be liable for, any liability that may arise from any information in the CIM or otherwise provided to prospective purchasers, or errors therein or omissions therefrom, whether or not the Disclaiming Parties knew or should have known of any such error or omission, or were responsible for its inclusion in or omission from the CIM. The only obligations of the Disclaiming Parties shall be those set forth in a definitive purchase agreement executed in connection with a transaction or proposed transaction.

Not an Offer, Solicitation, or a Prospectus

This CIM has been prepared for information purposes only and is intended solely for use by prospective purchasers of the Companies. The CIM is not an offer to sell or a solicitation of an offer to purchase securities of the Companies or any entity or to engage in any other transaction. It has been provided solely to assist the recipient in evaluating the Companies. The CIM is not, nor is it to be construed under any circumstances as, a prospectus, a public offering of securities, or an offering memorandum as defined under any applicable securities legislation.

Confidentiality and Return of Material

The recipient of the CIM has been required to execute a Confidentiality Agreement (“Confidentiality Agreement”). Without limiting the provisions of the Confidentiality Agreement, the recipient will not distribute the CIM, in whole or in part, at any time without the prior written consent of Fuller Landau, other than as set forth in the Confidentiality Agreement. Further, the recipient has agreed that it will keep confidential all information contained herein or made available in connection with any further investigation of OOLab and Premier (the “Confidential Information”) as set forth more fully in the Confidentiality Agreement. Upon request, the recipient will promptly return all material received from Fuller Landau, or the Companies (including the CIM) without retaining any copies thereof, unless otherwise agreed in writing. Recipients of the CIM who abandon their interest in purchasing the Assets are required to return the Confidential Information to Fuller Landau.

Fees and Expenses

Prospective purchasers are solely responsible for their own fees, costs, and expenses incurred in their investigation of Companies, regardless of whether or not a transaction is consummated, including without limitation: travel; accounting fees; due diligence costs; legal fees; disbursements; and taxes.

Currency

All figures in the CIM are stated in Canadian dollars, except where noted.

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No Contact

Except with the approval of the Receiver, prospective purchasers are expressly prohibited from making direct contact with the Companies, its management, shareholders, affiliates, and their advisors or authorized representatives (the “Management”), its employees, suppliers, creditors or customers in connection with the opportunity described herein, other than in the normal course of business.

Inquiries

All inquiries should be directed to: The Fuller Landau Group Inc. Receiver of Ontario Orthotic Lab Inc. and Premier Footworks Inc. 151 Bloor Street West, 12th Floor Toronto, Ontario M5S 1S4 Mr. Joshua Samson (416) 645-6535 [email protected]

Offers

The deadline to submit an offer is 1:00 p.m. (Eastern Standard Time) on January 9, 2019. All offers should be submitted utilizing the offer form (Appendix “A”) and should be marked “Confidential – Ontario Orthotic Lab Inc and Premier Footworks Inc..” and be delivered to:

The Fuller Landau Group Inc. Receiver of Ontario Orthotic Lab Inc. and

Premier Footworks Inc. Attention: Mr. Joshua Samson

151 Bloor Street West, 12th Floor Toronto, Ontario M5S 1S4

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SALE PROCESS PROCEDURES

Sale Procedures

The sale of OOLab and Premier will be conducted in accordance with the procedures set out below. However, Fuller Landau reserves the right in its sole discretion: i) To terminate or extend, at any time, the Sale Process or the participation in the Sale Process

by any party including to enter into agreement(s) of purchase and sale for some or all the Assets in advance of the offer deadline without further notice to prospective purchasers;

ii) To modify, at any time, any procedure relating to the Sale Process for any reason; any

material changes will be communicated directly to all prospective purchasers who have executed a Confidentiality Agreement;

iii) To revise or amend the CIM or any other Confidential Information which has been made

available to prospective purchasers through revision of existing material, addition of new material, or other means; and

iv) To disqualify any prospective purchaser from the Sale Process. Further, Fuller Landau undertakes no obligation to invite or allow the recipient to proceed with any subsequent investigation of the Companies, or to provide the recipient with access to any additional Confidential Information.

Receipt of Confidential Information Memorandum,

This CIM contains a description of the Companies and its business, including financial information. The purpose of the CIM is to enable prospective purchasers to determine their interest in pursuing this opportunity.

Due diligence and offer submission

Prospective purchasers will be provided with any additional information (if available) upon receipt of such request including access to Management and a tour of the OOLab facilities by appointment only. After completing due diligence on the Companies, prospective purchasers may submit an offer to purchase part or all of the assets of the Companies. All prospective purchasers shall submit a binding offer to purchase in the prescribed format (the “Offer Form”). The Assets are being sold on an “as is, where is” basis. The prescribed Offer Form is attached hereto as Appendix “A”.

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Offer acceptance

Any Offer Form must be received by 1:00 p.m. (Eastern Standard Time) on January 9, 2019. Preference will be given to unconditional cash offers. Any offer accepted may be deemed to be a binding Agreement of Purchase and Sale or may be finalized by way or an Asset Purchase Agreement, as determined by Fuller Landau. The highest or any offer will not necessarily be accepted and may be subject to further Court approval. Any offer must be accompanied by a deposit of 15% of the offer payable to “The Fuller Landau Group Inc. In-Trust” by way of a certified cheque or bank draft.

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COMPANIES OVERVIEW

Companies Background

OOLab OOLab is a custom orthotic manufacturer located in Hamilton Ontario. It uses high-quality raw materials to produce foot orthotics, insoles, and specialty orthotics. The manufacturing plant in Hamilton Ontario produced over 45,000 pairs of orthotics in calendar 2017. OOLab recently partnered with a U.S owned company and moved some of its orthotics manufacturing offshore to reduce costs as well as increase capacity. OOLab sells its products through approximately 1,200 non-owned foot clinics in Ontario, that were active in fiscal 2018. Premier Premier formerly operated four retail orthopedic foot care clinics in Ontario, Canada. The foot clinics provided a variety of footwear, orthotics, compression hosiery and other peripheral products. Two of the clinics were shut down by the Companies prior to the Receivership. The two remaining clinics operating under the trade name Walk’N Comfort at 20 Vogell Road, Unit A, Richmond Hill, ON and 9100 Jane St. Bldg A, Unit 111 Vaughan were closed just prior to the Receivership and the Receiver is in the process of preparing lists of the remaining inventory and equipment (as noted below).

Assets for Sale

1) Machinery and equipment with a net book value of $ 231,384 as of December 13, 2018 (OOLab machinery and equipment listing attached as Appendix “B”) (Premier footwear machinery and equipment listing to be provided)

2) Footwear inventory 2,649 pairs of branded footwear with a cost of approximately

$173,378. (OOLab summary listing of footwear inventory by brands is attached as Appendix “C”. A full inventory listing is available in electronic form upon request.) (Premier footwear inventory listing to be provided)

3) Intellectual Property – including customer lists, trademarks and tradenames (if any),

and urls/websites

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Customers Lists totaling 46,746 customers – o OOLab (1,480 customers) o Premier (45,266 customers)

Trademarks and tradenames (if any)

4 URLs/domain names and social media presence of 4 platforms which are used

in the business for a variety of marketing and branding initiatives and customer ordering purpose.

URLs:

www.oolab.com

https://premierfootworks.com

https://footwear.oolab.com/ (OOLAB Inc.'s Online Inventory Lookup and Ordering Site and Custom portal developed by ZEDsuite that sync with SAP)

https://fp2.oolab.com

(Customer portal to send 3D scans and order forms for processing)

Product Offerings:

Key Features

Custom-manufactured, prescription orthotic devices for dress, athletic, casual or diabetic footwear (compatible with Adidas, Nike, Rockport, Drew, Asics and NAOT)

Functional electrical stimulation (FES), prosthetics, T.E.N.S pain management, home health care and mobility aids

Custom Orthotics & Insoles

Manufacturing process includes the qualifications and key insight of a: o Chiropodist o Canadian Board Certified Pedorthist o Kinesiologist o Orthotist/Prosthetist

12 different styles of foot orthotics to choose from with 50+ additional modifications

Orthopedic Shoes, Custom Shoes, & Footwear

Sell a wide variety of orthopedic and standard footwear Footwear selection includes plantar fasciitis shoes as well as casual, boot, dress,

athletic, and sandals Orthopedic brands include Apex, P.W. Minor, and Drew

The detailed information for each product is attached hereto as Appendix “D”.

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The chart below provides a sales summary for the OOLab’s product for fiscal year-to-date 2018 (January1, 2018 to November 30, 2018), fiscal 2017, and fiscal 2016. OOLab’s year end for accounting purposes is December 31st:

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5,000,000

4,500,000

4,000,000

3,500,000

3,000,000 2,748,042

2,500,000

2,000,000

1,500,000

1,000,000

500,000

0

YTD 2018

Revenue

4,315,405

2017 2016


APPENDIX “A” – OFFER FORM

Offer Form To: The Fuller Landau Group Inc. Re: Ontario Orthotic Lab Inc. and Premier Footworks Inc. 151 Bloor Street West, 12th Floor Toronto, Ontario M5S 1S4

Telephone: (416) 645-6535 Facsimile: (416) 645-6501 Attention: Mr. Joshua Samson

1. _______________________________________ (Name of Prospective Purchaser) 2. _______________________________________

(Address of Prospective Purchaser) 3. _______________________________________

(Telephone Number) 4. _______________________________________

(Email Address)

5. Liquidator/Auctioneer auction proposals are to include at a minimum (a) net minimum guarantee amount and expense details and participation structure, (b) timelines for occupancy and date of auction; (c) terms of payment and (d) any other pertinent terms and conditions.

6. Offer to Purchase:

a) The undersigned hereby submits this offer (the “Offer”) to purchase from The Fuller Landau Group Inc., in its capacity as court appointed Receiver of Ontario Orthotic Lab Inc. (“OOLab”) and Premier Footworks Inc. (“Premier”) its right title and interest, if any, in the following assets, undertaking and property (the “Assets”):

Parcel 1 – Equipment and Machinery $_______________ Parcel 2 – Inventory $_______________

Parcel 3 –Intellectual Property $_______________ (customer lists, trademarks and tradenames (if any), and URLs)

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Parcel 4 – All Assets $________________ (en-bloc bid for Parcels 1 – 3)

TOTAL AMOUNT OF OFFER $ _ _ (exclusive of any taxes, charges, liens, duties or other levies)

b) In submitting this Offer, the undersigned acknowledges that it has relied solely on its

own investigations of the Assets of Companies and the undersigned acknowledges and agrees that the Assets are being purchased on an “as is, where is” basis, with no warranty or representation by Fuller Landau as to their quantity, quality, value, merchantability, description, fitness for any purpose, or any other matter whatsoever.

7. Enclosed is a deposit by way of a certified cheque or bank draft payable to “The Fuller

Landau Group Inc. – In Trust”, in the amount of $ (Canadian dollars) representing fifteen percent (15%) of the total amount of this Offer.

8. The undersigned hereby acknowledges and agrees that the highest or any offer shall not

necessarily be accepted. 9. The undersigned acknowledges that the Offer once accepted may be deemed to be a

binding Agreement of Purchase and Sale or may at Fuller Landau’s option be subject to the undersigned entering into an Agreement of Purchase and Sale on terms and in a form acceptable to Fuller Landau and customary to transactions of this nature. Any Offer accepted may be subject to Court approval. Payment of the purchase price, and any and all taxes payable in connection with a sale, less the deposit referred to in Paragraph 6, will be due by the undersigned upon closing and must be made by certified cheque or bank draft.

10. Any Offer received by Fuller Landau shall remain irrevocable until the deposit is returned

as set out in paragraph 11 below. 11. Any and all deposits (without interest) (the “Deposit”) submitted pursuant to the terms of

the Offer Form, shall be retained by Fuller Landau. If there is a successful bid, the Deposit (without interest) paid by the successful bidder shall be applied to the purchase price to be paid by the successful bidder upon closing of the approved transaction and will be non-refundable. The Deposits of Potential Bidders not selected as the successful bidder shall be returned to such bidders within ten (10) Business Days of the date upon which the successful bid(s) is/are approved by the Court (if required) or the completion of the transaction(s) with the successful bidder(s). If there is no successful bid, all Deposits (without interest) shall be returned to the bidders within ten (10) Business Days of the Date upon which the sale process is terminated in accordance with these procedures. If a successful bidder breaches its obligations under the terms of the sale process, its Deposit shall be forfeited as liquidated damages and not as a penalty.

12. If the prospective purchaser is a corporation and this Offer is not submitted under corporate

seal, the individual whose signature appears below has the authority to bind the corporation.

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13. The undersigned (or each of the undersigned, if more than one) hereby represents and

warrants that it (is/is not) a “non-Canadian” as defined in The Investment Canada Act. Dated at_______________, this ____ day of ____________________, 2019. _______________________________ (Print name of Prospective Purchaser) __________________________________ (Signature of Prospective Purchase)

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APPENDIX “B” – OOLab Machinery and Equipment Listing

Item Description

1 (66) Sections of blue industrial pallet racking approx. 32" x 8' x 12' 2 (3) Sections orange 42" x 12' x 12' industrial pallet racking 3 Belt & disc sander, wheelbarrow, Brinkman propane BBQ 4 2005 Kaeser SK15T 15hp rotary screw air compressor, s/n 1001 (31,965 hours)

c/w vertical air storage tank 5 (8) 8-step rolling warehouse ladders 7 (4) 5-step rolling warehouse ladders 8 (4) Assorted A-frame ladders 9 Assorted support equipment c/o: step ladder, metal shop carts, gas lawnmower,

dust collector, shop fan, shovels, leaf blower, King belt & disc sander, (2) chrome metro racks, etc.

10 Assorted raw materials found throughout back stock room, & assorted adhesives in back of warehouse

11 National Equipment flash table (not in use) 12 Relco SE999/4 traveling head clicker 13 (33) Assorted plastic shelves found throughout plant 14 (87) Assorted rolling chrome racks found throughout plant 15 Rosenthal heavy duty shear up-cut sheeter (not in use) 16 Custom built single station silk screen printer 17 Kobo TC-812 automatic hot stamping machine, s/n 2541 18 Custom built vacuum forming stations c/o: (3) Freedom & (6) custom built table

top vacuum frame presses, vacuum pump, & (3) wooden tables

19 (7) HP Netbooks mini laptops 20 General 90-280M1 wood cutting 17" vertical band saw, s/n 90961315

21 General 90-170B wood cutting 14" vertical band saw, s/n 92464414 22 Middleby Marshall PS360S-4 stainless steel natural gas line conveyor oven, s/n

10050715R 23 (3) 2012 Landis S-500 dual head shoe machine grinders, s/n 1915, 1889, & 1888

24 2007 Landis S-500 dual head shoe machine grinders, s/n 1353 25 (2) 2006 Landis S-500 dual head shoe machine grinders, s/n 1207, & 1317

26 (3) 2005 Landis S-500 dual head shoe machine grinders, s/n 1168, 1139, & n/a

27 2004 Landis S-500 dual head shoe machine grinders, s/n 1019

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Item Description

28 (2) 2001 & 2002 Landis S-500 dual head shoe machine grinders, s/n 753, & 798

29 (3) Mastercraft table top drill press w/ LED light 30 2004 Milltronics RH-20 3-axis CNC vertical milling machine c/w Centurion 7

controls, s/n 8191 31 2005 Milltronics RH-20 3-axis CNC vertical milling machine c/w Centurion 7

controls, s/n 8703 32 (25) Steel carts w/ plastic parts bins 33 (10) Utilitech floor fans 34 Freedom table top vacuum chamber w/ Vuototecnica vacuum generator

35 (2) Landis Letendre MGP34 dual mini shoe grinder machine, s/n 15972, 30206

36 Landis shoe grinding machine w/ built-in dust collector 37 (3) Powerfist customized 6" bench grinders 38 Travelling head clicker 39 King Canada single bag dust collector 40 Flammable materials storage cabinet 41 Custom built wood ventilation table 42 2008 Supreme MC4 hand trimmer, s/n 21090 43 (2) Red Wing 704D-T doubler sided sani-grinders, & King single bag dust

collector 44 Landis OMCVS --, s/n 19006 45 Custom built desktop PC w/ (2) LCD monitors 46 (10) Master electric heat guns 47 (7) Assorted plastic & metal shop carts 48 (2) Blue Ox JX2-5000DCO air cleaners 49 Sani-Grinder 700 dual pedestal grinder 50 (2) 2017 Landis dual mgvs mini shoe grinder machine, s/n 18723, 19007

51 Quantity of assorted color plastic parts bins 52 Metal employee lockers 53 Beam central vacuum system 54 Assorted hand tools, raw materials, supplies, etc. throughout main production

area 55 King single bag dust collection system 56 King CT-108C belt sander, s/n LR63416 c/w Craftex dust collector 57 (2) 2015 King KC-689-OSC 6" x 89" oscillating edge sander, s/n 1505033,

1505021

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Item Description

58 Custom built vacuum forming stations c/o: (4) Freedom & (2) custom built table top vacuum presses, vacuum pump, & wooden tables

59 Grand Chef electric oven 60 Assorted office furniture, filing cabinets, (2) medical patient chairs, medical

supplies, packaging, displays, etc. (under & on racking) 61 Complete contents of warehouse offices c/o: computers, monitors, desks, printers,

chairs, filing cabinets, etc. 62 (5) Sections industrial pallet racking (in shipping & receiving 63 Assorted packaging materials, boxes, etc. 64 (5) Assorted filing cabinets 65 Pallet jack 66 (3) Medical patient chairs & (8) stacking chairs 67 Canon ImageRunner 3225 photocopier 68 Desktop computer, monitors, & printer (in shipping area) 69 Large quantity of assorted wood orthotic foot molds 70 Assorted plastic parts bins throughout facility 71 DayForce & Arcoprint 175 time clocks 72 Contents of cafeteria c/o: fridges, (14) stacking chairs, folding tables, first aid

room, etc. 73 Contents of the main offices c/o: desktop computers, laptops, LED & LCD

monitors, desks, chairs, file cabinets, office supplies, etc. 74 Canon ImageRunner Advance C5235A photocopier 75 Complete contents of server room c/o: (3) Dell T610 servers, Dell T620 server,

server rack, portable air conditioner, battery backups, etc.

76 (2) Cutera Genesis Plus cosmetic laser for toenail fungus removal 77 Storz Medical Extracorporeal Pulse Activation Technology (EPAT) shock wave

therapy machine w/ power energy unit & Storz R-SW hand piece

78 Kraemer ECT-type dust collection system

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~ ) LANDAU LLP


APPENDIX “C” – OOLab Summary of Footwear Inventory by Brands

Brand No of Pair Cost ASICS 461 40,470 SAUCONY 237 20,273 NEW 194 15,148 SKECHERS 259 10,321 BIOTIME 267 9,722 ROCKPORT 100 7,695 PUMA 248 7,226 BLONDO 59 6,890 UGG 82 6,013 PAJAR 55 5,778 CLARKS 88 5,570 SPERRY 92 4,900 JOSEF 50 3,419 ADIDAS 72 3,319 REEBOK 72 3,171 BIRKENSTOCK 48 3,099 FLORSHEIM 34 2,540 KEEN 22 2,498 LACOSTE 36 2,417 COLUMBIA 27 1,793 DREW 12 1,688 STACY 28 1,621 JANA 30 1,613 TERRA 14 1,457 SOREL 12 1,197 HUSH 24 1,020 BLUNDSTONE 7 791 NAOT 9 787 APEX 4 330 ROS 2 295 HENRI 2 177 MARTINO 1 73 HARLEY 1 70 Grand Total 2649 173,379

77I:- FULLER

~ ) LANDAU LLP


APPENDIX “D” – Products

Orthotics

PRODUCT AND SPECIFICATION DESCRIPTION IMAGE STANDARD ORTHOTICS 14-16mm Heel Cup Black ETC Top Cover 1mm, 2mm or 3mm Carbon Flex Shell

Standard design is great for use in lace style footwear, boots, and runners for both Men and Women. It is the default orthotic if nothing is indicated or checked off on the prescription.

SOFT SPORT ORTHOTICS 10-14mm Heel Cup 1/16″ Black Suede Top Cover 1mm Puff Underlay 1mm, 2mm or 3mm Carbon Flex Shell

Soft Sport orthotics are for use in lace-style footwear, casual and running shoes.

GOLF ORTHOTICS 14mm Heel Cup Spenco (green) Top Cover 1st met cut out B/L Extrinsic neutral heel post Lateral wedge / Valgus 3mm 2mm or 3mm Carbon or Poly Shell

Golf design is great for balance and motion.

DRESS ORTHOTICS 10-12mm Heel Cup 1/16th Ultrasuede 1mm, 2mm or 3mm Carbon Flex Shell

Women’s Slim and (standard) Dress Orthotics are great for narrow slip-on footwear and heels. Men’s Dress Orthotics are designed for loafers or dress shoes. Narrow shell design.

78r:.._ FULLER

~ ) LANDAU LLP


PRODUCT AND SPECIFICATION DESCRIPTION IMAGE CONTROL SPORT ORTHOTICS 14-16mm Heel Cup 1/8″ Black ETC Top Cover 1mm Puff Underlay 1mm, 2mm or 3mm Carbon Flex Shell Dual Density Rearfoot Posts Skid Plates

Control Sport design is an excellent device to provide extra cushioning and shock absorption for supinators and mild pronators. It is geared towards use in athletic style footwear as well as work boots and is great for runners and individuals who lead an active lifestyle

PODIATRIC ORTHOTICS 14-16mm Heel Cup 1/8″ Black ETC Top Cover 1mm Puff Underlay 1mm, 2mm or 3mm Carbon Flex Shell Dual Density Rearfoot Posts Skid Plates

Podiatric design is an excellent device to provide extra cushioning and shock absorption for supinators and mild pronators. It is geared towards use in athletic style footwear as well as work boots and is great for runners and individuals who lead an active lifestyle

DIABETIC ORTHOTICS 14-16mm Heel Cup Diabetic Topcover (1/8″ Plastazote + 1/16″ Blue Poron) 1mm Puff Underlay 1mm or 2mm Carbon Flex Shell Poron Arch Fill

Diabetic design is for patients who suffer from Diabetes or are prone to open sores and friction related injuries. With incorporation of the Plastazote topcover, it offers a friction-less orthotic intervention which is necessary for Diabetics. The topcover also provides an abundance of cushioning making it an ideal orthotic

79C...... FULLER

~ ) LANDAU LLP


PRODUCT AND SPECIFICATION DESCRIPTION IMAGE GAIT PLATE 2mm carbon flex or polypropylene shell material.

Designed with medial and lateral flanges with options to induce out-toeing or in-toeing of patient.

Induce Intoeing

Induce Outoeing

UCBL ORTHOTICS 16-20mm Heel Cup Blue/Green, Pink/Purple or Black Microcell Top Cover (depending on gender & age) 1mm Puff Underlay 1mm, 2mm or 3mm Carbon Flex Shell Medial & Lateral Shell Flange

UCBL design is great for use in lace style footwear, boots, and runners for both Men and Women. It is the default orthotic if nothing is indicated or checked off on the prescription.

80C-... FULLER

~ ) LANDAU LLP


Brands

81C-. FULLER ~ ) LANDAU LLP

UlW ANODYNE FLORSHEI M ............ . ....

biotime· .. ~~ ad1aas

~ LACOSTE

l.(33 s~ · fi Hush Puppies I Y I l r I I I I -TA■"4Al'•ollA AUaT9'ALIA 1■7D c:.~ <>AP~ G2 aetrex. SOREL i}as,cs

Josef Seiber .,.. •. ....., •.• ,.~.,,...,~ SPERRY-r oP - s I o e R ii;/i

TeRRA ♦Columbia

WATEII PRO OF

A Q UASKI N uenll•P••"• &

sauc~ B r-lSTIE~ KODIAK SINCE 1910

Jana® -:-?B new balance

PUffl~ ,J~l-~-~~9,~,tt

APPENDIX "D"82

--------··········· AN BURY GLOBAL

Sent Via Email: ;[email protected]

January 9, 2019

The Fuller Landau Group Inc. 151 Bloor Street West, 12th Floor Toronto, Ontario M5S 1S4

Attention: Mr. Joshua Samson

Re: Auction Proposal for the Assets of Ontario Orthotic Lab Inc. & Premier Footworks Inc.

Thank you for the opp01tunity to submit our formal proposal to The Fuller Landau Group Inc. (the "Receiver") to liquidate the footwear inventory, orthotic manufacturing equipment, saws, routers, grinders, racking, carts, and support equipment (the "Assets") of Ontario Orthotic Lab Inc. & Premier Footworks Inc. (collectively the "Company") located at 42 Niagara Street, Hamilton, Ontario (the "Plant"), and 20 Vogel Road, Richmond Hill, Ontario (the "Store")

This is an important project and there are many details that must be accounted for in a professional manner. Our broad experience and high caliber professional staff combined with our unique service capabilities will allow us to take complete charge of all aspects of the liquidation to ensure a successful sale with maximum dollar return.

Should you have any questions regarding our proposal, please do not hesitate to contact us. We trust this proposal meets all of your requirements and that you will enter into a contract with Danbury Global Limited ("Danbury" or the "Auctioneer") to conduct this liquidation.

Respectfully submitted,

Danbury Global Ltd.

1.(J. /) 1~ (/

Jonathan Ordon President

Danbury Global Limited 37 Kodiak Crescent, Unit 7 •Toronto• Ontario• Canada• M3J3E5 •

Telephone: 416-630-5241 • Facsimile: 416-630-6260 • Website: www.danburyauctions.com • Email: [email protected]

83

AN BURY GLOBAL

Method of Sale - Retail Liquidation Sale & Public Timed Online Auction

Retail Liquidation:

Danbury will immediately organize, clean, and prepare the Store as well as transport the footwear from the Plant to the Store for the purposes of conducting an approximately (7) seven week retail liquidation sale open to the public.

The Sale will be promoted through a promotional campaign targeting the general public and past customers of the Company. Danbury will promote the Sale online through their website, email blasts to their proprietary listing of over 45,000 contacts, direct distributed flyers, and other advertising opportunities that may include radio, online ads, social media, and print advertising.

Public Timed Online Auction:

Danbury will immediately prepare and catalog the manufacturing and support equipment to conduct a Timed Online Auction Sale open to the public on or about Early to Mid February 2019. The sale will be promoted through an international promotional campaign targeting the industry and interested key market players.

Danbury would promote the public auction sale live on line via BidSpotter.com. The auction sale will be promoted through a combination of Bidspotter a global auction platform with over 531,000 active buyers, emails to our proprietary listing of over 50,000 contacts, listings on our websites, a color brochure mailed to over 3 ,060 industry contacts, and electronic marketing to wholesalers, and dealers in both Canada and the USA.



84

DANBURY GLOBAL

"This is an En-Bloc Offer for All Equipment & Inventocy" (As per the Attached Equipment Listings and per the approximate inventory count of 4,565 pairs of

footwear provided by the Receiver)

Our Net Minimum Guarantee for all assets will be $173,000 exclusive of any applicable taxes and our buyer's premium.

Danbury shall submit a deposit of $100,000 with the balance of the Net Minimum Guarantee to be paid no later than February 4th, 2019.

Parcel 1: Our Net Minimum Guarantee for all machinery & equipment will be $73,000 exclusive of any applicable taxes and our buyer's premium. The Auctioneer shall be entitled to:

(a) An expense budget and commissions of $16,000 exclusive of any applicable taxes and our buyer's premium, for advertising, sale setup, security, checkout, and accounting.

(b) On proceeds greater than $89,000 exclusive of applicable taxes and our buyer's premium, the proceeds will be shared between the Receiver 85% and Danbury 15%

(c) Retain a Buyer's Premium on any transaction whether sold privately or by Auction. The Buyer's Premium will be considered to be included in the Sale Price for all private transactions only. For further clarification, the Buyer's Premium is a fee charged to the purchaser by the Auctioneer directly in addition to the purchase price. The Receiver is not liable for this amount.

Parcel 2: Our Net Minimum Guarantee for all Inventory at the Store and Plant will be $100,000 exclusive of any applicable taxes and our buyer's premium. The Auctioneer shall be entitled to:

(a) An expense budget of to a maximum of $46,000 exclusive of any applicable taxes and our buyer's premium, for advertising, sale setup, security, checkout, credit cards, and accounting.

(b) A commission of 10% on all Gross Sales of the Assets from Parcel 2.

(c) Retain a Buyer's Premium on any transaction sold only by Auction. For further clarification, the Buyer's Premium is a fee charged to the purchaser by the Auctioneer directly in addition to the purchase price. The Receiver is not liable for this amount.



85

AN BURY GLOBAL

Retail Liquidation Sale Timing & Execution

Photographs & Marketing: Danbury shall be responsible, at its own cost, for managing and booldng of all marketing materials, as well as artwork, and creative design.

Use of Customer Contracts: Danbury shall be entitled to access and use of the Company's customer list for marketing the Sale.

Sale Policies: Danbury will sell all Assets on a "Final Sale" basis with "No Refunds, No Returns, & No Exchanges". All credit notes and gift cards will be refused.

Staffing: Danbury shall provide all professional sales staff to run and manage the store at their own expense.

Use of Premises: We shall be entitled to occupy the Store until the end of day March n th, 2019 (or sooner) free of any charges in respect of the occupancy, normal consumption of utilities free of any charges in respect of the occupancy, and normal consumption of utilities. The end occupancy date is based on Danbury gaining access starting from January 14th, 2019

Removal & Clean-up: Danbury shall dispose of all garbage and waste found on the Premises and provide the bins and labor to load. Danbury shall leave the Premises in broom swept condition at the end of the Sale. Danbury shall be responsible for all charges relating to the clean-up of the Store, except for the disposal of any Company records, sensitive documents, or patient files.

Accounting & Reports: Danbury shall provide a weekly sales report to the Receiver which will include a copy of the daily sales, and a listing of expenses incurred to date.



86

AN BURY GLOBAL

Timed Online Auction Sale Timing & Execution

Photographs & Marketing: Danbury shall be responsible, at its own cost, for managing and booking of all marketing materials, as well as artwork, and creative design.

Use of Customer Contracts: Danbury shall be entitled to access and use of the Company's customer list for marketing the Auction Sale.

Sale Policies: Danbury will sell all Assets on a "Final Sale" basis with "No Refunds, No Returns, &No Exchanges".

Staffing: Danbury will assign a Project Manager to oversee all aspects of the auction sale from the inception to completion of the project.

Use of Premises: We shall be entitled to occupy the Store until the end of day February 25th, 2019 (or sooner) free of any charges in respect of the occupancy, normal consumption of utilities free of any charges in respect of the occupancy, and normal consumption of utilities. The end occupancy date is based on Danbury gaining access starting from January 14th, 2019

Removal & Clean-up: Danbury is not responsible for the removal of or the disposition of any hazardous chemicals or materials, unsold furniture or fixtures, branded materials, books and records, and any other substances found on the premises during our contract. Danbury shall, if necessary, dispose of all garbage, waste, books and records found on the premises and provide the bins and labor to load. The Receiver however shall be responsible for all 3rd party charges relating to the above.

Accounting & Reports: The Auctioneer will be responsible for the collection of the Gross Proceeds. The Auctioneer will prepare and provide a Sales statement setting out the Gross Proceeds and the amounts payable to the Receiver no later than 10 days after the date of the Auction. The Receiver shall have the right to audit the Sales Statement.

Without limiting the Auctioneer's liability to pay the Net Minimum Guarantee, the Net Proceeds will be paid in the following order of priority within 7 Business Days of delivery of the Sales Statement, unless otherwise agreed in writing between the Auctioneer and the Receiver:

(i) (ii)

firstly, to the Auctioneer, the Expense Amount, and commissions; and Secondly, to the Receiver, any remaining Net Proceeds after the distribution of the amounts set out above.

Danbury Global Limited 37 Kodiak Crescent, Unit 7 • Toronto •Ontario• Canada• M3J3E5 •


87

AN BURY GLOBAL

Terms and Conditions

The foregoing proposal is subject to the following commitments and conditions:

1) Use of Names: Danbury shall be entitled to the use of the Company names Ontario Orthotic Lab Inc., Premier Footworks Inc. & Walk'n Comfort Inc. for the purpose of marketing the liquidation sale and auction. Danbmy will include "As authorized by the Receiver The Fuller Landau Group Inc." in their advertising materials

2) Insurance: The Receiver will be responsible for maintaining fire, flood, theft and other perils insurance, in respect of the Assets until sold. Danbury shall provide, per location, a minimum PLPD of $3,000,000 & WSIB coverage for the sale process. The Auctioneer agrees to act in a prudent manner while at the Premises and the Premises shall be maintained by the Auctioneer in the same state of repair as existed as at the commencement of the Liquidation Period, reasonable wear and tear excepted. The Auctioneer undertakes to remedy and repair any damages to the Premises caused in the course of its attendance or the attendance of its representatives, invitees, purchasers, agents or anyone for whom it is in law responsible during the liquidation period or caused by any of them in the course of preparing for the auction, auctioning, dismantling or removing any Assets; provided, however, the Auctioneer shall not be responsible for any diminution in the value of the Premises caused by the absence of the Assets.

3) Collection of Taxes: Danbury shall be solely responsible for charging for and collecting from all purchasers, all applicable taxes and our buyer's premium in connection therewith including, without limitation, HST in respect of all sales where applicable.

4) Force Majeure: In the event of fire, strike, natural disaster including civic disturbance, acts of terror or inclement weather. The Auctioneer shall be held harmless from any and all liability if such an event shall affect the conduct or timing of the sale of the assets, or result in a reduction in prices achieved.

Danbury Global Limited 37 Kodiak Crescent, Unit 7 •Toronto• Ontario• Canada • M3J3E5 •

Telephone: 416-630-5241 • Facsimile: 416-630-6260 • Website: www.danbwyauctions.com • Email: [email protected]

88

5) Miscellaneous: Our offer is made to you on the following basis:

6)

(a) In the event that you have been enjoined from completing this agreement, or the Assets or any substantial part thereof have been removed from your control by any means or process, or the Assets have been redeemed by any person entitled to redeem them, or any proceeding to enjoin you or remove the Assets from your control is pending or threatened, then you shall be under no obligation to complete this agreement and you may terminate for our actual out of pocket expenses.

(b) Gln assets are free-and-dear of any-lwn&-0r-~fln-006. See attached Schedule "A".

(c) !mi assets--will-he--sold !As--is,Wher-e-i&-wi-th-oo---waffaflties expressed or implied. See attached Schedule "A".

( d) This proposal is governed by the laws of the Province of Ontario

Use of Customer Information: See attached Schedule "A".

Danbury Global Limited 37 Kodiak Crescent, Unit 7 • Toronto• Ontario• Canada • M3J3E5 •

Telephone: 416-630-5241 • Facsimile: 416-630-6260 • Website: www,danburyauctions,com • Email: info@danburyglobal,com

89

1,o;;,--------······· AN BURY GLOBAL

The above offer is valid until Friday January 11th, 2019 at 4:00 PM E.S.T. or verbal indication thereof after which this offer is null and void. This offer, when executed is intended to form a binding agreement between the parties with respect to its subject matter.

Should the foregoing be acceptable please indicate your acceptance by signing the enclosed copy hereof where indicated below and returning it to us.

Accepted and agreed:

Danbury Global Limited

by: Jonathan Ordon I have the authority to bind the corporation

Date: January 9th, 2019

The Fuller Landau Group Inc. in their capacity as Receiver of Ontario Orthotic Lab Inc. and Premier Footworks Inc. and not in their personal capacity

By:

f-.- I Name: Joshu c, 5 'a rnsor1

Authorized Signatory

Title: /1anc, 9 er ./

Date: T ,


Telephone: 416-630-5241 • Facsimile: 416-630-6260 • Website: www.danbU1yauctions.com • Email: [email protected]

90

SCHEDULE "A"

The Auction Proposal for the Assets of Ontario Orthotic Lab Inc. and Premier Footworks Inc. between Danbury Global Ltd. and the Fuller Landau Group Inc. dated January 9, 2019 (the "Auction Proposal") is amended as follows:

TERMS AND CONDITIONS

5) Miscellaneous

(b) Subsection 5(b) is deleted and replaced as follows:

The Receiver has the right to sell the Assets pursuant to the Honourable Mr. Justice Penny's Order dated December 13, 2018.

(b) Subsection 5(c) is deleted and replaced as follows:

Danbury acknowledges that it has relied solely on its own investigations of the Assets, and acknowledges and agrees that the Assets are being purchased on an "as is, where is" basis, with no warranty or representation by the Receiver as to their quantity, quality, value, merchantability, description, fitness for any purpose, or any other matter whatsoever.

6) Section 6 is added as follows:

Use of Customer Information: notwithstanding any terms and conditions contained in the Auction Proposal:

(a) The Receiver agrees to disclose to Danbury the Customer Information (defined below) for the limited purpose of marketing the Sale and marketing the Auction Sale (the "Purpose").

(b) "Customer Information" is any information in whatever form or medium (and includes any copies of such information that Danbury is authorized to make), whether marked confidential or not, that is:

(i) proprietary or confidential to the Company or its affiliated companies or to their respective customers, suppliers or other business partners including, without limitation, customer lists, and for greater certainty, customer lists shall not include patient records; and/or

(ii) directly or indirectly disclosed or to which Danbury is otherwise provided access by the Receiver.

( c) Danbury agrees to use the Customer Information solely for the Purpose, and to employ the same degree of care as it uses to safeguard its own confidential information, but in no event less than a reasonable degree of

91

care. Danbury further agrees to keep in confidence and prevent the disclosure of the Customer Information to any person other than employees and consultants having a need to know such information to carry out the Purpose.

( d) All Customer Information and all copies thereof shall be returned to the Receiver by no later than March 11, 2019, and Danbury acknowledges that neither it nor its agents have any further rights to retain or use the Customer Information after March 11, 2019.

All capitalized terms used but not otherwise defined herein shall have the meanings ascribed thereto in the Auction Proposal.

#3525174 v2 I 4112412

92

Effective Date : December 2018

Item

1

2

3

4

5

7

8

9

Ontario Orthotic Lab Inc. 42 Niagara Street

Hamilton, Ontario

Description

(66) Sections of blue industrial pallet racking approx. 32" x 8' x 12'

(3) Sections orange 42" x 12' x 12' industrial pallet racking

Belt & disc sander, wheelbarrow, Brinkman propane BBQ

2005 Kaeser SK15T 15hp rotary screw air compressor, s/n 1001 (31 ,965 hours) c/w vertical air storage tank

(8) 8-step rolling warehouse ladders

(4) 5-step rolling warehouse ladders

( 4) Assorted A-frame ladders

Assorted support equipment c/o: step ladder, metal shop carts, gas lawnmower, dust collector, shop fan, shovels, leaf blower, King belt & disc sander, (2) chrome metro racks, etc.

Assorted raw materials found throughout back 10 stock room, & assorted adhesives in back of

warehouse

11

12

13

National Equipment flash table (not in use)

Relco SE999/4 traveling head clicker

(33) Assorted plastic shelves found throughout plant

Exhibit "A"

93

Item

14

15

16

17

18

19

20

21

22

23

24

Effective Date: December 2018


Hamilton, Ontario

Description

(87) Assorted rolling chrome racks found throughout plant

1995 Rosenthal WA-6Hl-UBEA24 heavy duty slitter knife sheeter (not in use) s/n 80243

Custom built single station silk screen printer

Kobo TC-812 automatic hot stamping machine, s/n 2541

Custom built vacuum forming stations c/o: (3) Freedom & (6) custom built table top vacuum frame presses, vacuum pump, & (3) wooden tables

(7) HP Netbooks mini laptops

General 90-280Ml wood cutting 17" vertical handsaw, s/n 90961315

General 90-170B wood cutting 14" vertical handsaw, s/n 92464414

Middleby Marshall PS360S-4 stainless steel natural gas flow through conveyor oven, s/n 10050715R

(3) 2012 Landis S-500 dual head shoe machine grinders, s/n 1915, 1889, & 1888

2007 Landis S-500 dual head shoe machine grinders, s/n 1353

2

Exhibit "A"

94

Exhibit "A"

@ Ontario Orthotic Lab Inc. 42 Niagara Street

Hamilton, Ontario

Item Description

25 (2) 2006 Landis S-500 dual head shoe machine grinders, sin 1207, & 1317

26 (3) 2005 Landis S-500 dual head shoe machine grinders, sin 1168, 1139, & nla

27 2004 Landis S-500 dual head shoe machine grinders, sin 1019

28 (2) 2001 & 2002 Landis S-500 dual head shoe machine grinders, sin 753, & 798

29 (3) Mastercraft table top drill press wl LED light

2004 Milltronics RH-20 3-axis CNC vertical 30 milling machine clw Centurion 7 controls, sin

8191

2005 Milltronics RH-20 3-axis CNC vertical 31 milling machine clw Centurion 7 controls, sin

8703

32 (25) Steel caits wl plastic paits bins

33 (10) Utilitech floor fans

34 Freedom table top vacuum chamber wl Vuototecnica vacuum generator

35 (2) Landis Letendre MGP34 dual mini shoe grinder machine, sin 15972, 30206

36 Landis shoe grinding machine wl built-in dust collector

Effective Date: December 2018 3

95

Item

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52



Hamilton, Ontario

Description

(3) Powerfist customized 6" bench grinders

Travelling head clicker

King Canada single bag dust collector

Flammable materials storage cabinet

Custom built wood ventilation table

2008 Supreme MC4 hand trimmer, sin 21090

(2) Red Wing 704D-T doubler sided sanigrinders, & King single bag dust collector

Landis OMCVS --, sin 19006

Custom built desktop PC wl (2) LCD monitors

(10) Master electric heat guns

(7) Assorted plastic & metal shop carts

(2) Blue Ox JX2-5000DCO air cleaners

Sani-Grinder 700 dual pedestal grinder

(2) 2017 Landis dual mgvs mini shoe grinder machine, sin 18723, 19007

Quantity of assorted color plastic parts bins

Metal employee lockers

4

Exhibit "A"

96

Exhibit "A"

(§ Ontario Orthotic Lab Inc. 42 Niagara Street

Hamilton, Ontario

Item Description

53 Beam central vacuum system

54 Assorted hand tools, raw materials, supplies, etc. throughout main production area

55 King single bag dust collection system

56 King CT-108C belt sander, s/n LR63416 c/w Craftex dust collector

57 (2) 2015 King KC-689-OSC 6" x 89" oscillating edge sander, s/n 1505033, 1505021

Custom built vacuum forming stations c/o: ( 4) 58 Freedom & (2) custom built table top vacuum

presses, vacuum pump, & wooden tables

59 Grand Chef electric oven

Assorted office furniture, filing cabinets, (2) 60 medical patient chairs, medical supplies,

packaging, displays, etc. (under & on racking)

Complete contents of warehouse offices c/o: 61 computers, monitors, desks, printers, chairs, filing

cabinets, etc.

62 (5) Sections industrial pallet racking (in shipping & receiving

63 Assorted packaging materials, boxes, etc.

64 (5) Assorted filing cabinets

65 Pallet jack

Effective Date : December2018 5

97


Item

66

67

68

69


Hamilton, Ontario

Description

(3) Medical patient chairs & (8) stacking chairs

Canon ImageRunner 3225 photocopier

Desktop computer, monitors, & printer (in shipping area)

Large quantity of assorted wood orthotic foot molds

Exhibit "A"

70 Asso1ied plastic parts bins throughout facility

71 DayForce & Arcoprint 175 time clocks

72

73

74

75

76

Contents ofcafeteria c/o: fridges, (14) stacking chairs, folding tables, first aid room, etc.

Contents of the main offices c/o: desktop ,_ Zx, /.,,). / /V~'l' "'c I/" s/4 ye"' computers, laptops, LED & LCD monitors, desks, /11" ' L ~ -.., e. chairs, file cabinets, office supplies, etc.

Canon ImageRunner Advance C5235A photocopier

Complete contents of server room c/o: (3) Dell - e.. x c. / ... J, -''J T610 servers, Dell T620 server, server rack, portable air conditioner, battery backups, etc.

(2) Cutera Genesis Plus cosmetic laser for toenail fungus removal

6

i)e// T6 IO ::.e ,-.,,?,3

/le II T 6- zo 5"e,- .-e,~

98


Item

77


Hamilton, Ontario

Description

Storz Medical Extracorporeal Pulse Activation Technology (EPA T) shock wave therapy machine w/ power energy unit & Storz R-SW hand piece

78 Kraemer ECT-type dust collection system

7

Exhibit "A"

99

Item

1

2

3

4

5

7

8

9

10

11

Effective Date: December2018

Walk'n Comfort Inc. 20 Vogell Road

Richmond Hill, Ontario

Description

Assorted computers & monitors found throughout the store c/o: (2) Lenovo all-in-one desktop

computers, (3) Cooler Master custom built desktop PC's w/ LG LCD monitors & receipt

printers, Lenovo mini PC w/ (2) Viewsonic LCD

monitors, (2) HP pavilion all-in-one PC's, paper shredder, etc.

(3) LG 47LK250 47" 1080p full HD wall mount

LCD TVs

(2) Brother MFC-7460DN multi-function printers

(4) Lifeline plastic folding tables

Ritter M7 SpeedClave steam sterilizer

Contents of office c/o: desk, (2) brown vinyl guest

chairs, green vinyl office chair, bookcase, Pioneer AV receiver, desktop computer, printer, & LCD

monitor

(6) Black leather guest chairs, (2) side tables, oval coffee table, sofa table, water cooler, & bar fridge

Office furniture from (3) offices c/o: ass01ied chairs, desks, tables, cabinets, bookcases, etc.

Ritter M9 UltraClave steam sterilizer

Midmark M250 Soniclean ultrasonic cleaner

8

Exhibit "B"

100

Effective Date : December 2018

Item

12

13



Description

(2) Medi-Plinth superior podiatry patient chairs, supply storage cabinets, Ikea desks, practitioner chairs, etc.

Medx MBMl 100 acupuncture/ rehab laser system

Exhibit "B"

14 (2) Orthofex Micro-air podiatry drill w/ vacuum

15

16

17

18

19

20

21

22

Contents of the server room c/o: Cisco SG200 26-port switch, Cisco VOIP phone system w/ handsets, (3) APC SClO00 Smart UPS, & (2) Dell T410 PowerEdge servers

Supreme single sided shoe grinder w/ dust collector

Red Wing 700 single sided sani-grinder

2012 Landis FB19 Fume Buster 19" portable fume extractor, s/n 18846

Assorted computer and electronics consolidated from Jane Street location c/o: desktop PC's, monitors, printer, etc.

Assorted support equipment c/o: heat gun, shoe stretcher, work table, warehouse carts, etc.

Xerox WorkCentre 3550 mono laser multifunction printer

Xerox WorkCentre 5330 black & white photocopier / multifunction printer

9

e x c /-1 ~/, / /.e.,,, s e. cl o > ~ e )-

X .e v-> i< Wo, 4_ Ce .. )_e >? JC)

101

Item

23

24

25




Description

Approx. ( 45) sections of stationary and rolling space saver style light duty warehouse shelving

Contents of lunchroom c/o: Maytag fridge & freezer, microwave, plates, cups, cutlery, etc.

Assmied store fixtures & display racks (not attached to walls) & furniture & toys from kids area

10

Exhibit "B"

102


Ontario Orthotic Lab Inc. & Walk'n Comfort Inc. Footwear Inventory

Richmond Hill & Hamilton, Ontario

Brand Quantity (In Pairs)

Adidas 72 Apex 3 Asics 461

Biotime 267 Birkenstock 48

Biondo 59 Bloodstone 6

Clarks 85 Columbia 27

Drew 12 Florsheim 34

Hush puppies 24 Jana 30

Josef Seibel 50 Keen 22

Lacoste 36 Naot 9

New Balance 194 Pajar 55 Puma 248

Reebok 72 Rockport 100 Saucony 237

Sketchers 259 Sperry 92

Stacey Adams 28 Terra 14 Uggs 82

Miscellaneous 23 Richmond Hill Stock 1,916

TOTAL

11

Exhibit "C"

APPENDIX "E"103

PURCHASE AND SAJ.E AG~ ·

This Agreement dated lanuaJy 21, 2019 is made,

BETWEEN:

RECITALS

WHEREAS:

The Fuller Landaa Gl'O■p Ia.e., solely in its.capacity as court appointed receiver of Ontario Orthotic Lab Inc. and Premier Footworb Inc., and not in illl personal capKity and without eny personal or corponm, liability

(heroinafter referml to as tho "Vendor")

-andM

2'7ffl7 Onwlo Inc., a corporalion incorporated under the laws of the Province ofOlltmio

(hen,inafter refemd to as dlo "Pa~

A. Pursuant to the Appointment Order, the Vendor was appoimcd as nceiver of tha assetB, undertaking, and piopemes of each of0n1ario 01'thotic Lab Inc. ("Oolab") and Premier Footworks fne. (".Pnmier");

B. The Appointment Order, among other things. autborm=s tbt Vendor to marbt and sell all or any part ofdl.e assets. undc:rtakinp and propertiea of the Companies;

C. The Purcbasor bas agreed to pumaaso fiom the Vendor, and the Vendor has agreed to sell to tho .Purchaser, all of tho Companies' right. titlo and intefcsl. if any. in and to the Purchased Assets.

NOW THEREFORE. in conmc,ation of the promises and mutual covenants and aa,w,emcnls eonllinod in this ~t and other good and valuable consideration, the receipt and sufficiency ofwhicb are hereby adtnowlcdged by tho Parties, the Parties hereto agree with each ·other as follows:

ARTICLE! INTDPRETA110N

t.J DefinJtioP!s

In this Aa,eemart. the, followiug terms shall havo the meanings set out below nnJoss the context NqUires otherwise:

(1) "Agreaaent" means this Agreement. btcluding any Schedule to this Agreement, as it or they may be amended or BUpplemcmtod fiom lime to time. and the expres$ions "hereof', "herein", "hereto", "hereunder", "hereby" and similar oxprms.ions refer fo this Agreement and not to any particular Section or other portion of this Agn,ement.

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(2) "Appllcable Law'' means, with respect to any Person. property, trln1laction, eveot or other matter, auy Law n:lating or applicable 1o sum Person, property, tnms11cti0tl, event or other matter. Applicable Law also includes. where appropriate. 1111)' intcrpre1ation of the Law (or any part) by any Person having jurisdiction over it, or charged with ifs administration or interpretation.

(3) "Appointment Order"' means the Order made by the Honourable Mr. Justice Penny on December 13, 2018, appointing dle Vendor as receiver of llll of tho IISHCs, undertakings and properties of each ofOolab and Premier.

{4) "Bmineu Day" means any day except Saturday, Sunday or any day on which banks are generally not opon for business in the City of Toronto.

(5) "Bu.ainep Prem.ita"mean1 collcdiveJy and individually, 42 Niagara StRet. Hmm1ton and 20 Vogel Road. Ricmnond HiU.

(6) "Canadha■ lloDan" means the lawful cum:ncy of Canada.

(7) "Clollag" moans 1h11 complotion of 1he purchase and sale of the Purchased Assets in a~ with the provisions of this Agroemcnt.

(8) "Closbag Dace" means January 23, 2019 or BUch ether date as may be aped by tho Pun:baserand the Vendor,

(9) "Cloal1g Time" means the time of closing oo the Closing Dafe provided for in Section 3 .1 .

(IO) "Companies" means c:olleetively, Oolab and Premier and "O>mpnay" mOlllls any Olle of them;

(11) "Coart" moaos the Ontario Superior Court of Justice. Commereial List.

(12) "Deposit' bas the meaning given in SIIClion 2.3.

(13) '"GcmnanHlllb.l Endty" means any fcdcral, provincial, or municipal court. board. tn'buna). arbib'ator or arbitral panel, adminislrativo agency or commission or other govaruoental or regulatory agency. minimy, dcpm1mtmt or authority.

(14) "HST" means the hannoniml sales tu imposed under the Ercure Tax A.Cl (Canada).

(JS) "Law" DICllll! common law. order, judgment. decree, law, statute. ordinance, role. instrument, code, oonatitution, treaty, rule, regu1idion or other n:quiranont of lllllY Oovemmcntal Entity.

(16) "Uabllltla" meaD5 all costs, expenses, chmps, debls, liabilities, claims, demands and obfigati009a whethl!I' primuy or SCCODdary, direct or indirec:t. fixed, contingent, abQOJUlb ar otherwi-. under or in respect of any contract. agreement. anangemcnt. leuo, cxmunilment or undertaking, Applklable Law and Taxes.

(17) "'Party"' moans a party to this Agreement and any roference to a Party includes its suceessors, pennitted assigns aod heus; "J'ardeaU means every Party.

(18) , "let& • Records" means the Premier patient records which fonn part of the Purcbasod Assets.

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(19) 'Tenon" is to be broadly interpreted and includes an individual, a corporation, a pa,tnmhip. a trust, an unincorpot'an,d mpnimdon. the government of a ~ or any political subdivision thereof, or any agency or department of any such government. and the execufor6, administmors or other legal ~tatiws of an .individual in such capecity.

(20) "Plut" means 42 N"iagara Streot, Hamilton. Ontario where Oolab is located.

(.21) "Parehruled Auea" means all of tho Vcndor•s and Companies' right, tide and intorest in, to and ondor or ~!ating to tho following assets:

(a) Oo!ab phone number. (90S) 521-1230;

(b) Two (2) di,sk top computers and one (l) scanner located in the prodl!(¢ion room at the Store;

(c) Wood ortbotic wot molds, locatod at tho Planti

(d) Oolab and Premier's signago and marketing matmaJ, including the brochures, located at the Plant;

(c) Any remainins Oolab customer orders located at the PJant;

(f) Trademark with bsistratkm Number TMA636S2 - "Driving the Orthotie Revolution .. , u further descn"bod in Schedule 1.1(21Xt);

(g) Websma and domains listed in Schedule 1.1(21 )(g);

(h) Oolab custmner list; and

{i) Patient Records.

(22} "l'urdwe Price" has the meaning given in Section 2.2.

(23) "hn:lwer" has the meaning givon in the recitals above.

(24) "Ptlrdla!fer'• SoUdton .. means Mann Law.

(2S) "Removal 'llme" means 3:00 p.m. {l3astem Slandard Tune) OD January 24, 2019.

(26) "R.iallfa" has the meaning given in Section 3.4.

(27) "Storen means 20 Vogel Road, Richmond Hill, Ontario whete Premier is ~.

(28) 'Tus' moans aJl 1axes, charges. fees. levies; imposts and OCha- asscsments, including all income, sales. use. goods and services. value added, capital. cqital gains, altemative, nctworlh. transfer, profits, withholding, payroll, employer heal1h, ~ise, mmchise, real property and personal property taxes, 111d any other faXes, customs duties, fees. assessments or similar charges in the nature of a tax including Canada Pension Plan and provincial pension plan contributions, employment insurance payments and WOJkers compensation premiums, together with any instaJments with ~tfleRto. and any inteft:St, fines and penalties. imposed by any govemmaofaJ authority (mcluding federal, st.ate, provincial, municipal and foreign governmental authorities), amd whether disputed or not.

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(29) "Tnuactloll" means the transaction of purchase and sale contemplated by this Agreement.

(30) "Vendor" has the meaning given in the recitals above.

(31) .. Veador'a SoHdton .. means Minden Grou LLP.

1.2 PMdfv• and Table of Cogtpts,

The division of this Ag,eement into Articles and Sections and the insertion of headings arc for convenlenco of merence only and shall not affect the consmictrcn or~ of this Agrement.

1.3 No Strid. Comtradiog.

The language used in this~ is the language chosen by the: Parties to express their mutual intent, and no rule of strict eonstruction shall be applied apinst any Party.

1.4 PfJU!l.lm •m! §e!g,el'.

Unless the context requires odierwise, words importing 1he singular include the plural and vice versa and words importing g-endor indudo all genden. Where the word "including'1 or "inc:ludes" is med in this Agreement, it meims "including (or includes} without limitation".

l.S Bmigep Dan.

lf any payment is required to be made or other actim is .required to bo taken puMllDt 1o this Agn:emcmt on a day which i11 oot a Business Day. thc:n such payment or action shall bo made or blketl on rho next Business Day.

t .6 Currency ud Pami__.gt QW@wm.

Bxcepl as otbcrwiso expressly provided in this Agreemem:

(a) all dollar amounts mmed to in this Agn:cmont are stated in Canadian Dollars~ HIid

(b) any payment contemplated by this Agreeme,lt shall bo made by win, transfer to the offices of tbc Vendor's solicitors, or as the Vendor may direct in writing.

1. 7 StatRf! Reterenea.

Any reference in this Agn.,ement to any llfa1Uto or any section thereof shall. unless otherwi.ae expressly stated. be deemed to be a reference to such statuie or section as amended. ~d or R-ellllCted f'tom time to time.

t .8 Section and Sebedale Rerereaca.

Unless 1he context requira otherwise, references in this Agn,emart to Sections or Schedules are to ~ons or Schedules of this Agreement. The Schedules to this Agreement, listed as follows, an, an integral part ofdlis Agreement:

Schodule J.1(21)(f) Trademark Schedule l .1(2l)(g) Websites and Domams

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ARnCLE2 J!YRCHASE OP .tqm;

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2.1 Agl'fflHPt to Pprduu@ and,,id1

Subject to the terms and conditions of this Apement, the Vendor ahall sell and the Purchaser shall purchase tho Pwdiased Asaets.

2.2 Am,upt o(fl@PYPrit+

The purchase price payablo by the Pumba9er to tho Vendor .for the Purobased Assets (the "Purehase Price") shall bo Plft.y noasaacl J>ollan ($50J)OO). ex.elusive of any applicablo Taxos,

2.l )!eposit.

The Vendor is holding a deposit provided by the Purohaser (tho "Deposit") in the. amount ofSnen 11aeuud Jftve Jlandrecl Dollan ($7,500). The PUR:haser authoriies the Vendor to disburse the Deposit in accordance w.ilh Che following provisions:

(1) if dw purchase and sale of tlJc Purchased Assets is completed in accordance widl die tams of this Agreement, then the Deposit shall bo roleased ftom 1rust and appliod towards payment of the Purohase Price;

(2) if the purchase and sale of the Pun::hased Asseta is not completed due ,ololy to a default by tho Purcllaset-, then the Deposit shall be forfeited by the Putchaser as liquidated damages (and not u a pcnalt,y) without prejudice to any other rigfds and remedies of tho Vendor arising from the Purchaser's default; and

(3) if the purchase and sale oftbe Purchaaed A8IICl8 ia not completed for any other mson, then the Depo!tit shall bo remmod to 1bo Purdtaser and 1be Pwoh11SC1T and the Vendor shall be reJoased from all obliptions under this Agreement.

2.4 Paymeat or Plll'!!"•a,e biioe.

Tll6 Purchase Price shall be paid and satisfied by the Purchaser at the Closing as follows:

(1) the Deposit shall be peidtotbe Vmdor and credited against the Putchase Price in accordan~ with sub5ection 2.3(1); and

(2) the balance,. together with HST on the fuU Purdwe Price, shall be paid to the Vendor by way of wire transfer to the offi"8 of Valdor's Solici1ofS, or u the Vendor may direct in writing.

2.S Pament o!Trm aqd hdemnlty,

Tho Purchaser shall pay all Taxos resulting from the Tl'8nSIKltion ( Olber than Taxes payable under applicable legislation by the Vendor). The Pur<lhaser hereby indemnifies and saves the Vendor JumnJoss from and against all claims and demands for the payment of Tues mdgible in connection with the

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Transaction. including penalties and interest thmon and aay liabilities or cosls incum:,d as a result of any failure to pay such Taxes when due.

2.6 EHlqded Uabffltfes

The PurdJasor shall not assume and shall not be liable for any debts, liabilities or other obligations of any Company.

2. 7 No Pvrelwe Price Adhgt.anc..

The Purchaser acknowledges. oonfinns and agn,es that thm shall be no adjustment of any kind to the Purcbue Price fur any reason.

2.s Ma~e From and after execution oftbis Agreement up uatil March 1 J, 2019. lhe Vendor, or its audloriDd.

Mpmentatffe <ir agmts, shall be enti1lod to the use of ell intellecwal property of the Companies including but not limited to copyrights. trade names. brand namesi, corporare names or any other type of intellectual pms,enyreasonabfy required by the Vendor. or its au1horiad repwtative or agans. in order to advertise, auction and/or soHcit proposals for third party sales of the Companies asseta that are not the Purdwcd Assees.

3.1 Qwg.

AB.TICLE3 CLOSING.ARgANG~S

Tho Closing shall tab, plece at 12:00 p.m. on the Closing Date al the officos of Ibo Vendor's SoJieitaff. or at 61ICb otbertime on tho Closingl>lde or sQGh o1bor place u may bo agrood orally or in writing b)' the Vendor and the Purchaser. All ofdte Pun.based Assets are to be located on the Business Prerni$ea on Closing.

3.2 Vador'• Clollag ,l)eliurig,

At the Closing. tho Vendor shall deliver or cause to be delivered to the Pwdlascrr lhe following documents:

(1) Bill of Sale. in a form agm,d to by the Vendor aod the Purchaser prior to Closing (acting reasonably) executed by the Vendor;

(2) a certificate of an officer of the Vendor, dldM as of the Closing Dale, confinning that (i) all oftbe representations IIIJd wamurtias of the Vendor c:ontained in this Agff:ement ~ tme as of tho CIO$lng Date, wi1h th sameetfect aa though made on and as ofthe Closing Date and (il1 that each ofdtc c:onditiona procedcnt in Section 4.3 of this A8feCJJic,nt havo been fulfil.led, performed or waivod as of1he Closing Date;

(3) all deeds of conveyance. bills of sate. assurances,. transfers, assignments, consents, and such other agreements, documents and instruments as may be reasonably requested by the Purcbuer or the Pwdwcr's SolicitoJS to complete du, Transaction; and

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(4) all such odt« agreements. cb:umeo1B and instrumenti as may be reasonably reques~ by the Purchaser or the PuroMS«'s Solicitms to complete the TmnsactioD.

3.3 lanilwel"'s CJoslne Jhllyerles.

At the Closing. the Purohaser shall deliver or cause to bo delivered to the Vendor tho following docwnents and payme11t11:

(1) Bill of Sale, in a form agreed to by the Vendor and lhe Purchaser prior to Closing (acting reasonably) executed by the Pun:huer;

(2) tho payments refmed to in subsections 2.4(1) and 2.4(2);

(3) a certificate from the Purchaser. dated as of the Closing Date, c:onfirming lhat (i) all of tho representations and warranties of the Pwdw« contained in this Agreement are true as of the Closing Date, with the same cff'eatu though made on and as of tho Closing Dato and (ii) that each of the conditions ~t in Section 4.1 of this Agreement have bee.o ftdfillcd, perfcnnod or waived as of the Closing Date~

( 4) an undertaking from the Purcha.scr, dated as of tha Closing Date, CODrmning that the Purchaser shall (i) cnaun; at a minimum to the standards of a health cue professional, that ffte Pationt ~ remain caifidemial and secure; and (h') .retain the Patient Recards for at least ten (JO) years following a patient's last visit to Premier or if a patient was less than eigbteen ( 18) years of age at the time of tho last visit to Premkir, tho dtr; tho patient becomes or would become eighteen yea,sofage;

(S) an indemnit.y agreement ro: Taxes. in a form agreed to by the Vendor and the Pindwer prior to Closing {aoting reasonably) duly executed by the Pmdlascr; and

(6) all such other ~ . documents and instruments as may be reasonably n:qucsted by tho V~r or tho Vendor's. Solicitors to complote the Transaction.

3.4 Npn-Tntn!f!rable ud Non-A•dgnallle Pprehased MKfL

To the extent that any of the Purchased Assets to be tnmsfemd to lbe Purcbsscr on tho CIMiag. or any claim, right or benefit arising under or resulting fnnn such Purohased Assel8 {collectively, the "Rlptl"), is not capable of being transferred without the approval, consent or waiver of any third Person, or if the iransfer of a Right would c:oDltituie a bn:aah of any cbHption under, or a violation of, any ApplicabJo Law un1w tho approval, consent or waiver of IIICh tbiRI Person is obtained. lheo. except as expmsly othc.-wise provided in this Agreement and without limiting the ripts and mnedies of the Purchalier contained olsowhere in 'this Agreement. this Agreement shall not comlitute an agreement to tnmsfer such Rights unless and QD.til such approval, conscmt or waiver has been obtained. Aftarthe Closing and for a period of 10 days following die CJosing. or such laterdatus the Parties may ape, the Vendor shall:

(a) comply with the terms ~ provisions of 1be .Rights as agent fur the Purchaser at the Purchaser's cost and for the Pun:hascrs benefit;

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{b) cooporate with the, Purchaser in any msoh8ble and lawfuJ urangcmcnts designed to provide the benefits of such Rights to the Purchaser. and

(c) enforce, at the rmsonablo Rquest of the Purchaser and st 1ho expense and for the eccount ofthePurchuer1 anyrigbtaoftbcVendororanyCompanyarisiog&omeuchRigbtsagaiost any lhhd Puson. including the risht to eloct to teiminate any such rights in eccordimc:e with the terms of sl.lCh rights upon the writton diroction of the Purchaser.

In order that tho filll value of die Rights may be realized for die benefit of the Purchaser, 1M Vendor 8hall. at the request and eq,aso and under the direction of the Purdwer. in the name of the Vendor ar otherwiso aa tho Pun:baser may spocity. take all such action and do or causo to be dono all SPeh things as an. in tho reasonable opinion of the Purchaser. necessary or proper in orclor that the obHpuons of any Company und« such RighlS may bo perfonned in such 1IL11U1er that the value of sudt Rights is preserved qnd enun,s to tho benefit of the Purchaser, ud that any moneys due and payable and to become dllll and payable to the Purc.haser in and under the Righta aro reeeived by the Purchaser. Th6 Vendor shall promptly pay to the Pmdwer all~ collected by or paid to the Vendor in respect of~ such Right. To the ment that such approval. consent or waiver bu not been obtained by tho 1 ()Ill day following the Closing, or such hderdato as tbcPardes may ape, such lUJht aball deemed to be an Excluded As.,ot and the Vmidcr may tmnin~ any agreement po,tainingto such Right. 1bc Pw-cbaser shall indemnify and bold tho Vondor harmlass from and against any claim or liability UDder or in nsspcet of suoh Rights arising because of any action of the Vandortaken in accomanc:e with dJis Sec:tion.

4.t Pqrdlmr• ~lt!~

ARTICLE4 CQffl)fflONS OF CLOSING

The Purdluer shall not be obliged to complea, the Transaction unl~ at or bcron, the Closing Tune. eaeb of the follc:,wiug conditions has been 811lisfied. it being undentood that the following conditions are .included for the exclusive benefit of the Putchaset and may 116 waived. in whole or ua pert. in writing by tho Pllrchaser at any time; and lhe Vendor asn,c,s with the Purcllasor to tab all such amom, steps and proccodings within ils RIUOD8bJe control as may be necessary to eusuro that the followillg conditiODS are fulfilled at or before tho Closing Time:

(1) RqJrewrtaJ/on., and Wtl1'1'Q11tia. Tho n,pm,catations and warranties of the Vendor lo Seclion 5.2 shall be tme and comet at the Closing.

(2) Yendor:,O Compliance. 1'be Vendor shall have pafonnod and oompJiod with all of the terms and conditions In tbia Agreement on Its part to bo perfunned or complied with at or before Closing and .shall have executed and deli\11:J'Od or caused to have been executed and delivered to the Purchaser at the Closing all the dooumems contemplated in Section 3.2 or elsewbcre in this Agrcemeot.

(3) Na Litigation. There &hall be oo litigation or proceedings pending against any of the Parties hereto, or involving the Companies' busineas or any of the Pwdlased AS8CfB, for the puipose of mjoinlng, preventing or restraining tho oompletion of the Tnmsactlon or Olherwfao claiming 1hat such completioo is Improper.

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4.2 Copditiop Not FulfiDed.

If aoy condition in Section 4.1 has not been fillfillcd at or before the Closing Time. then · 1tie Purchaser in ifs sole discmion may, without limiting any rights or nm:tedles avaUablo to the Purchucr at law or in oqnity. either.

(1) te.nninale this Agreement by notice to the Vendor, in which event the Pun:baser shall be released from ifs obligations under this Apement and die Deposit shall be promptly mumcd to 1he Purchaser; or

(2) walw compliance with any such condition without prejudice to ifs right of tamlnation fn the event of non fulfillmont of any othcroondition.

4.3 Veador'• Conditions.

The Vendor shall not be obliged to complote the Transaction unle.u., at or befon, tho Closing Time. each of the following conditions has been aatiafied. Jt being understood that tho following aonditions ara included for the excfusivo benefit of the Vendor. and may be waived, in wholo or in part,. in writing by Iha Vendor at any time; and tho Purchaser agrees with the Vendor to take all such actions, st.,ps end prooeediogs wi1hin the Plnhasa's reasonable control as may be necessary to ensure that the following conditions are fulfiUed at or before the Closing Time:

(J) Repruelllalions and Wtll'l'anttu, The representations and warranties of the Purchaser in Section S. l shall be true and correct at tho Closing.

(2) Pvrr:ha.sa-'8 Complllz,,a. The Purchaser shall have performed imd complied with all of the terms and conditions in this Agreement on i1s part to be to be performed by or complied with at or bmn9 tho Closing Time md shall have executed and dellvemf or causod to have been executed and dclivcml to tho Vmdor at tho Closing Time all the documents contemplated in Section 3.3 or elsewhe:ro in this Agn,ement.

(3) No Liligalion. ~ -11 be no litigation or proceedings pending IJ8llinst any of the Panics hereto, or involving the Companies' business or any oflhe Purclwcd Asset,, for the purposo of enjoining. preventing or rostraining the completion oftha Tnmaaction or otherwise claiming that such completion is improper.

4.4 Condtdop Not lfnffltlm.

If any condition in Section 4.3 shall not have been fulfilled at or before the Closing Tiaie, 11m the Vendor in its sole discmion may, without limiting any rights or mnediea available to 1he Vendor at hlw or in equity. either:

{1) terminate this Agreement by notice to the Pun:ha&er in which eveqt tho Vendor shall be released from all obligations under this Agtecment and, unless tho condition 1hat was not fulfillod was contaiued in subsection 4.3(1) and (2), the Deposit thereon shall be promptly returned to tho Purchaser and the Purchaser shall be relcasccl m,m aQ obligations under thla Asmment; or

(2) waive compJinnce with any such condition without prejudice to its right of t.erminadon in the e\lent of non-fillfillmcnt of any o1ber condidon.

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ARTICLES 1:m1:,n,em411094r;mw~

S. 1 &J!J!!AAt&timu ·tn!d Wlinllg'del o(tite,Pµ~

Ar a maleriaJ inducement to the Vendor's entering into this Agreement and eompleting the Transaction and acknowledging that the Vendor is ontmng into this Agreement In reliance upon the repment.ations and wammtiea of the Purdusr set out in this ScclioD 5.1. the Purchu« represents and wananbJ lo the Vendor as follows:

(I)

(2)

(3)

(4)

(S)

S.2

Nan•Ruidacy: The Pwchuer is not now and does not intend to bocome, prior to Closing. a nonresident of Canada within the meaning and purpose af Section 116 af the Income Tm Act (Canada).

Health Profo!liona/. Moona. Rahcmtulla la a regimred pedorthist with the eoi. of Pedorthics of Canada and the Purclwer'11 businea employees n,gistetecl chiropodists.

Due .Authoraation. The Purcbaaor bu, or will have at the Closing Timo. tho capacity to CIDler into this Agreement and all other agn,emc,nts and instntmen1B to be executed by it u contemplated by this Agreement and to carry out ks obligations under this Agreement and such other agreomen1s and instruments. The execution and deliVCJy of this Agreement and such other 11~ and iflSb'Umentl and the completion of the Tl'imlllKllion and sudi other agreements and instruments have been, or will have been at the C.tosiDg Time, duly authoriml by all nccessl1)' oorporate action on the part of lhe Purchaser.

~abllily of Obllgotlons. This Agreanent constitutes a \lllid and bindmg obligation of 1hc Purch&ter eafim:eablo against the Pun:haser in accordanee wilh ha t.enns subject. however, to limilatiQllS on enfarr.cment imposed by bankruptey. insolvency or odi« Jaws affecting the ~ of the rights of creditors or odlCll'B and ta the emnt that equitable rmncdie.s such u specific petfomuutce and iajunctioos in oaJy amiable in tho discretion of tho eourt from which tboyaresoupt.

HSTIGST. Tho Purchaser is a ~!dram" under Put IX of tho E:iw/38. Tac ACI (Canada} and its "3is1ntion number is R•••••-1 or the Pun:haser will bo such 11 "registrant" at the Cloung Time and will notify the Vendor of its n,gisb-ation number prior to such time.

ft!p'!!fmdpu and Wm!Ptw of#Yedct..L

A5 II ma:b:riaJ inducement to tho Pun:hasa-•1 entering into this Agniclment and completing du, Transaction and IICknowleclging that the .Purcbaset is imterina into this Agreemmrt in reliance upon the tepn$Cllbdivas and warranties of the Vendor set out in this Section S.2, the Vendor n,prelClllts and wamu,ts to the Purchaser as foJJows:

(l) Non--Ruidency. The Vendor 1J not now and does not intend to become,, prior to Closina, a nonresident of Canada within the meaning and purpose of Section 116 of the Income Tea .A.ct (Canada).

(2) A.uthorlly to Self; '111c Vendor has the right, JIOWW and authority to seU dte Purcba.sed Auets and to pcrfonn all other obllptiona contemplated in this Agreement, in accordaoce with the terms and conditions of this AgrCIOPlODt end the Appoiotment Order, Tho Rt:ceiver has tho right to sell the

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Purchased Assets pursuana to the Honourable Mr. Iustico Penny"s Order dated December 13, 2018.

(3) 'fl"endar '6 Notice. The Vendor shall make reasonable efforts to provide notice oflho sale of Patient Records to all the Persons whose Patient Records funn part of the Purobased As.,ets.

(4) HST/GS'/'. Oolab isa ~u:nda'PartJX ofthe~i.rt Tax..4ct(Canada) end its registration nwnbe:r is 86387 7486 RTOOOI.

(5) C<R'lll'OI of Busfttu1 l'remuu; 'The Vendor bu all necessary right. title and intemt in the Business Premises so as to pennit the Purchaser aooesa as permitted under this A.a,eement

S.3 Snrytval ofJlepfflAAbltinn.uod '\YAttaAtiq.

Tho :represoncationa and wmrantim of the Purdwer and Vandorc:ontained in Scetions S.1 and 5.2. respcctiwly, or any other ap,ement. cerdficate or iDS1rurnent delivered pursuant t.o dus Agrr.ement llhaU survive the Closing until the earlier of tJm:e (3) months thenlafter end the date on wltich tho Receiver is discharpd by the Court.

S.4 "Aa is, Wien la",

The Pwdwor acknowledges dw dlo Vendor is selling tho Purcbascd Assets on an "as is, where is''. no l'CCOW'Se basis as they shall eixist on dto Closing Date subject to tho Ve.odor's covenant that tho Purchued Assets shall au be located at the Buafnoss Premises. The Purchaser .furlbet aclmowlodps that it has entered into thisAgn:,c,mcnt on tho basis that the Vendor doos not guaramee title to the PurclwedAssets and that the Punlhaser bu c:onductN such lmpcctions oflho condition of and title to the Purdiased Asads as it deemed appropriate and has satisfied .Itself with regard to tfieae mattm. No reprosentation, warranty or condition is expRSSCd or can bo implied as to title. encumbranee8, deioription, existc:ffl;e,, fitness for any putiadar pmpose. or at all. morchantability, condition, quantity or quality or in respect of any olhet matfB or thins whatsoovcr conoemiag the Purchased Assets or tho right of tho Vendor to sell or Ulign same save and except as expressly rep.osented 01 wammted hmin. Without limiting the pnerality of tho fongomg. any and all conditions, warrantios or ,ep,esenta1imis e:iqm,ssecl or implied pumwrt to the Sa/~ of GoodJ Act {Ontario) or similar legislation do not apply hereto and have beai waived by tho Plm)hasor. The d-.ription of 1hc Purehased A&WltS contained in this Agreement is for the pwpose of ide.ntification only. No repmmtatioo, wanaoty or cood'dion tu.& or will be given by the Vendor coacernfng compld.cmess or tho aceUl8C)' of such descriptions. 1be Pun:has.cr further actnowJodges that all written mid om1 infurmation (mcluding. without limitation, 11J111lyses, financial information and projeetions, oompilationl and studies) obtained by~ Purdiaser from tho Vendor with respect to the Purchased .Aasels or otherwise n:lating t.o the transactions contemplated in this Agn,oment has been obtained fur the convmicnae of dJc Pun:baser only and ia not Wllmlllted to be, aeewate or complete. 1be Purchasor further acknowledges that the Vendor shall be under no obligation to deliwt the Purclwed AueCs to the Purdmser and the± it shall k Im Purchaser's responsibility to take possession of the .Purchased As•-

6.1 Rfak of Loss.

ARUCLE6 RISKOFLOSS

Until the Closing, tho Putdltl8od Assets shall remain at the risk of tho Vondor. In 1hc event that the Purchased Assets. or any part thereof. are malmally damaged by fire or other bu.ard &om the data of this

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12

Agreement until the Closing Timo, provided that the Vendor ahall give written notice to the Pun:bascr of such material damasei and the Purchaser may elect in writing to the Vendor that it will either.

(11} ~ the procoeds of any insorancc available CJt actually paJd to the Vendor and apply same in RSpeet of the Purchase Priec and otherwise complete the Transaetion in accordance with the tmns set out in 1his Apement; or

(b) t.erminate this Agrec,ment,

The Pl,ll'Cbascr shall have five (S) Business Daya after n,ceMng notice from tho Vendor of material damage to make its elcotion in acc:ordance with subaecticn U(a) and 6.l(b) above. For the purposes of this section 6.1. damage to the Purdlased A.ssets shall be comidered material if the amount of such dmnage is equal to or piter than SS,000.

In the event that this Agnsement is terminated iu act.Ot'danco with sub9ocflon 6.l(b) above. the Deposit shall fimhwith be retumecl to the Pmdluer, wi1hout deduction.

1n the avent that the damage to the Purdwed Assets is less than $5,000, the Tainsac:tion shall be completed in accordll.DCe with the terms of this Agrwrmmt and without any reduction fn, or iutjustment to, the Purchase Price or any other change in tho terms of this Agreement, provided however, the Purdiaser shalt ~eive any lnsnmnce pmc:ccds payable in 00l'lllection with said damage as and when Ibey become aYailablo.

From and after Closing, the Purchased Assets llhall be at 1ho riak of the Purchaser.

ART!CLE7 POST-CLOSJNG ARRANGEMENTS

7.1 Remoyal of Pan;lraud ,A.saep.

The Purdwcr shall be responsible, at its cost and expense. for nmmving the Pun:bued Assets from tho Businoss Premises by tho Removal Time. From Closing to the Removal Time, the Vendor shall provide 8CCC$$ to the Business Pn:mieea fur the purposes of the n:moval and/or sale of the Pun:hased AJSCS1ll upon reasonable writtm ootico from the purchaser to the Vendor.

1 :i. The Vendor, or its authorized representative, shall bo entitled to be present during the nm.oval of the Pun:hased Asscbl fi'om the Business Premises..

7.3 The Pw.dtascr shall be solely responsible for any and all ~latDd 1hird party, including, but without limitation, Bell, IT service providers, and website hosting companies, expenses d>at it may incur in Older to etfect the transfer of the Ptm:haaed Ass$.

7,4 In the cmut that 1ho Purchaser fiuJs to (i) remove, or cau9e to have .removed. the Purchased Assm by the Removal Time, and/or (ii) leave the Business Premises in the condition required under lhis Article 7t or should the Vendor determine, acting rasonably, that the Purcbaset will be unable to remove the Purchased Assets and satisfy ita other obligations under tho Agreement befo:ro the :Removal Tiine. the Vendor shall be entitled to make such amn,gements with thud party n:moveni and cleaners as are nocessary to enst1re that the Pun:hased A9S019 an, n:moved and the Business Premises left In the condition required under dus Article 7 by tho Removal Time. and all such costs (mcludiog the professional tees and disbursements incurred by tho Vendor) ahall 'be tho sole rosponsl.bility of tho Purchaser.

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13

ARTICLES OTJIEB fflST·CLQSING MATl'DS

s.1 Nop Memr,

Each Party hereby agrees tflll ~ provisions of dtis ~t. other than the conditions in Article 4, shall forever survive tho cxocutio:n, delivery and performance of this Agreement. Cloaing and the execution. delivery and performance of any and all di>cuments deliveml in eonnectiDD with this Ag.reemat.

8.2 Fgrtller App!JIDW,

F.ach Party shall promptly do, mtecufe, deliver or cause to be done. exec:utad and delivered all further acts, documema and thiDp in connection with this Ap,ement that tho other Party may reasonably require. for 1he purposes of givins effect to this Agmmant.

9.1 Expe~

ARTICLE9 GffiM:A!:,

~ Party snail be responsible for its own legal and other expenses (inotudias any Taxes imposed 011 such expenses) incurred in conaedion with tho negotiation, preparation. =,cution, dolivay and performance of this Agreamenf and the Tranaaction and for the payment of any brobr's commission. finder's ftle or like payment payable by it in n:spoct of the purchaso aod safe of the Purchucd Assets pwsuant to this Agn,emant

9.2 Anqoagcemuta.

Except as required by law, &II public announcemen1s coDQeming the Transaction provided for in this Agnlement or contemplated by dlis Agn:e.mont shall bCI jointly approved as to form. substance Ind timing by the parties lo this Agreement afer ccmsultation.

9.3 Capaelty

It is aoknowledged by the Pmchuer that the Vendor is entering into Ibis Agreement solely in its capaci1y as court-appointed m-.eiver of the assets, tmdertaking9 ud propmtles of lhe Companies. and that the Vendor shall have no pemonal or corporato liability under or as a result of this Agreement. Any claim apimt the Vendor shall be limitm to and only eoforceablo apinst Che assets, undertakin~ and p-operties them held by or available lo lbe Vealdor in its capacity as court-appointed receiver of tho Companies and shall not apply to its personal property and other asaccs held by it in any odJcr capacity. Tho tam "Vendor" as used in this Agreement shaU have uo inferonce or reference lo the present regirtffld owner of the Pun:hmed Assets.

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14

9.4 NotJm.

(l) Any notico,, cortificatc. consent. cletcnnination or othet oommuoication required or ponniUed to be given or made under this Agreement sha11 be in writing and shall be effectively given and made if (i) delivered personally, (ii) sont by prepaid courier service or mail, or (iii) scot by fax or other similar means of cledtonic connnunicatioo, in each caso to the appHcable address set oot below:

(i) The hner Landau OMup Inc. IS I BJoor Street Wat. ll9- floor Toronto, Ontario MSS 184

Attention: Gary Abmmanson Email: [email protected]

with a copy to:

Mindco Gross LLP 14S King Street West. Suite 2200 Toronto, Ontario MSH 402

Attention: Hayley J. Larkin Email: [email protected]

(ii) if to die Purcbuer. to:

Moo.na RahemtuJla 2134 Hidden Valley Crescent Kitchener. Ontario N2C 2R.1

Email: [email protected]

-and-

Graeme White I 66 Uplaads Drive Kitdtcner, Ontmio N2M 4X6


with a copy to:

Manni.aw 920 Deny Road, Bast Miasissauga, Ontario LST 2X6

Attention: Harjaap S Mann


117

JS

(2) Any such communication so given or made shall i,. deemed to have been givm or made and to have been received on the day of deliYGI)' if delivered, nr on the day of.faxing or sending by other means of recorded elcctnmie communication, provided that such day in either event i1 a Business Day and 1ho communication is so delivered. faud or sent before 4:.30 p.m. on such day. Otherwise,, auch communication sball be deeJned to bavo bocm given and made and to hava been n:c:civcd on the next fullowing Busioesa Day. Any such communicllion sent by mail shall bo deemed to have been givon and made and to have been rccGived on tho fifth (S'k) Business Day following the malling thereof, provided however lhat no such communication shall be mailed during any actual or apprehended disruption of postal services. Any such communication given or made in any other manner shall be deemed to have been given or made and to haw bceJi .received only upon actual .reeeipt.

(3) Any Party may ftom time to time chanp its addreas under this Section O by notice to the other Party given in the manner provided by 1his Section.

9.5 ~

Time, shall be of the essence oftbis Apeement in all rapects.

9.6 Time Periodl,

Unless otherwise specifiod, time periods within or following which any payment is to be made or act is to be done shall bo calculated by excluding the day on which the period commencea and including the day on which the period ends and by extending the period to the next Business Day fuUowing if the last day of the period is not a Business Day.

9.7 Enfft!:Aernment.

This Awcement and the agreements and other documents n,qpired to bo delivered purrwmt to thJs Agreement. conlltituto the entire agreement behwelJ tho Paniu and set out all the oovenanu, promises, warranties, 1epresenlltions. OORditioos, unda'standings and agn,emema between the Parties pertaining to the RUbject matter of Ibis Agreement and supc,rsodo all prior agreemems, undcrsbmdings, negotiations 111d dilcuuions, whether om or written. There me DO covenants. promises, wammties. rcprcscm1ations. conditions, undetsmndinas or other agreements, oral or writtllo, opm;s. implied or collateral between the Parties in coo.nection with lbe mbject matter of this Agreement oxcept as specifically set forth in this Agn:ement and any document required to be delivmed pursuant to this AgieemenL

9.8 Amendments p!Jd Waiver.

No amendment of any provision of this Agreement 8hall be valid unless the nme shall be in writing and signed by tho Purchucr and tho Vcrador. TJw Vendor and the Purdwer may oonsent to any such mnendment at any time prior to thei Closing. No wawer by either Party of any default, mi1111crpxescntation, or bratcb of warranty or covenant bemmder, whether immtional or not. shall be deemed to l!Xfflld to any prior or subeequeot default. misrepmenration, or breach of wammty or covenant hereunder or affect ill any way any rights arising by virtue of any prior QI' subsequent such occurrence.

9.9 Se\leni,mtx-

An.y provision of this Agroement whidl Is prohibited or unenforceable in any jurisdiction sbal~ as to that jurisdiction, be inoft'ective to the extent of such prohibition or unenforceabUity and shall be severed

118

16

from the balance of this As,eemont. all without affecting the remaining provisions of this Agn:ememt or affecting the validil)I or cmforceabil~ of such provision in auy other jurisdiction.

9.10 L@ggpage.

The Parties have requin:111 that this Agrc:ement and all deods. docwnmits and notices relating to this Agreement be drawn up in the English lansuase.

9.11 Gowrnjpg I.aw.

This A~ shall be governed by and construed in accordance with the laws of the Province of Ontario and the Jaws of Canada applicable in that Province and s.haJJ be treated. in ell respects, as an Ontario contract. Any actRm or proceeding arising out of or buod upon thia Agn,cment or the transactions contemplated heteby or thereby may be brought in the colfflS ofdte Province of0n1ario and each party imvocably submits and as,eos to attom to 1he excl111ive jurisdiction of IIUCh courts in any such action or procoodfng.

9.12 Suecepon, Agfguaod Hein.

No party to this Apecment&ha.11 have the right to asalgn any of its rights and obligations herel.lllder without the prior written consent of the other party herdo which consent shall not be lllmlllSOll8bly withheld. The Pun::hwr may assign its rights and obligations under this Agrament to an lfliliat\l of tho Purchaser, provided that the Purdulsar remains Jiablo,jointl)', with such affiliate for all the obligations of the Purchaser heNIUOder. To the extent that any such assignment occurs, this Agreement 811d all provisions hereof shall be binding upon IIJld inure to the benefit of the Parties hereto and their mpettive succcssms, assigns and heirs.

9.13 No 1]aJnl Party Beiletldadn,

This Agreement ahall not confer any rights or remedies upon any Person oth«1han the Parties and their respective successoJS and pennitted assigns or u specificaUy rofemd to heroin.

9.14 Cougterpam,

This Agreement may be execut.d in eny number of countetparts. each ofwbich shaU ha deemed to be 11!1 original and an of which tabn together shall be deaned to constitute one and the same instrument. Countetparts may k executed either in originaJ. taxed or email PDF form and the parties adopt any signatures received by a J'Cll)ffling mx machine or email PDF as original signatures of the putics: ptOVided. however, that any party providing its signature fn such manner sball promptly .furwanl lo tho other party an CJrigiual of tho signed copy of this Agreement which was so fixed or emailed.

<<Sig,t(lllll'f pagafoiknH>>

119

INWITNESS WIIEUOI' the parties have executed this Agn,ament.

:!:5Da.~{'j..'A.,fcl~;.J..

r

TBE J'IJLLEll LANDAU GROtJP INC.. soh,11 in its capacity as ooult appointed receiver of Ontario Oathotic Lab lnG. and Premier Footworks Inc .• and not in its peraonal ~ end without

~~~ -Tdle: .J';>J1~ ~ .t e.~ //Jlbv r

I have authority to bind tho c:orporadon.

m.·.m,~i ~-. . • . . i\ RAIIEMTULLA T'rtle: Director

·. . , .. :-. . ..

G .. WlllTE T"rtle: Dkector

<~ pa,-jrN" th, Purw:Aa. aml Salt Ag,wm,u,t>>

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120

See lltached.

SCHEDULE 1.1(21)(i)

Tndem•i'k

121

o:~o =:;-t = .. CClrtadk:a't fradenlarb Detall. . .

Thl'd,pmty lnformallDn ~~ Some of the lnfoonatlon on th& W~ P.qle hm been provided by external sources. lhe Govemment of Canada Is not ~ for Iha rx:ci.acy, l'Blllll)lty or cur~ of the fi'IIOrmaflon su~ ~ external sources. Users wish~ to ~ uPOtl this lnfo,motlon shcula constAt dh,cllv ~ the source of the Information. Content l)fOVlded by extemal sources is not subJect to off!clol languogel, plfvacy and aoca55lbltyreqwements.

1216328 - DRMHG THE ORIHOTIC REVOW1J0N

Applcallorl/Reglttlallt)n~ ApP.ff!=Olblntmber Re(js1raflon mmbet

Status CIPO 11af1.5

Kevl>oles filed Registered

In~~ Reglstrmt

Representolfve for service

~text

1216328 TMA636523

REGISTERED

Ontario Of1hotlc Leo .-ic.. a leoal antllv 903 Barton Street East, IJnHs 11 - U Stoney Creek L8E 5PS ONTARIO SCARFONE HAWKINS LLP ONE JAMeS ST. S. UTH FlOOR P.O. BOX 92&, DB'OT f t HAMILTON"ONTARIO 1BN 3P9

DRII/ING IHE ORTHOOC REVOLUTION Word Marie: Trade-n'l<R

The ,tghl to lhe excklffl UJO of the WOid ORTflOJIC Is disclaimed oport from 1he lradHncric.

lndexhoadtl1g1

DRMNG lliE ORTHOllC REVOLUJION

Goods 111 CWtom orthofk:s; footweor. ncmeiv shoes, sandols. wctilg shoes. runnng shoes. Joggwlg ~ alhletlc shoes and orihopedc footwea.

Clclsslfcattondakr Oaamner The daulllcollon data is prCMded forWormallon and seach!Ni pUIP.Qses ~. CIPO does notW<ITOnt 1he OCCtAOCY of the clmse5 GD~ to the !Jodematc. This data hos no legal value of ony kfnd.

10 - Moclcof ond vetl!lffr!Cl!Y deYlces 2S • CloffWlg. footwear, headgear

Clams Usod In CANADA since August 2.00'l.

Acftonl .. -;-~dale

Page 1 of2

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APPENDIX "F" 124

FULLER LANDAU LL P

December 28, 2018

A UDIT TAX A DVISO RY

VIA: EMAIL [email protected], REGULAR MAIL, and REGISTERED MAIL

Axiomatic Art Inc. 10 Maple Grove Drive, Unit 10 Oakville, ON, L6J0E1

Attention: Pierre Gagnon

Dear Sir:

Re: Indebtedness owing by Axiomatic Art Inc. ("Axiomatic") to Ontario Orthotic Lab Inc. ("00 Lab")

The Fuller Landau Group Inc. ("FLG") was appointed receiver of 00 Lab ("Receiver"). pursuant to the Order of the Ontario Superior Court of Justice (Commercial List), issued on December 13, 2018 (the "Receivership Order"). A copy of the Receivership Order is enclosed with this letter.

Pursuant to the Receivership Order, the Receiver is empowered and authorized to, amongst other things, receive and collect all monies and accounts now owed or hereinafter owing to 00 Lab, and to exercise all remedies of 00 Lab in collecting such monies including, without limitation, to enforce any security held by 00 Lab and to initiate, prosecute and continue prosecution of any and all proceedings with respect to 00 Lab.

From the Receiver's initial review of 00 Lab's books and records, the following amounts are owing by Axiomatic for principal as at the close of business on December 13, 2018:

Amount payable as of December 13, 2018

Total Indebtedness

$210,390.00

$210,390.00

The Receiver is hereby making formal demand for payment of the outstanding indebtedness of $210,390.00. Payment is required to be made no later than January 14, 2019.

If payment of the indebtedness is not received by January 14, 2019, the Receiver shall take whatever steps it may consider necessary or appropriate to recover the indebtedness.

TH E FULLE R LA N DAU GROU P INC

151 Bloor Street West I 12th Floor I Toronto I Ontario I Canada I M5S 1 S4

Ca ll 416 645.6500 I Fax 416 645 .6501 I Web fullerllp .com

125

Please govern yourself accordingly.

Yours very truly,

The Fuller Landau Group Inc. Court Appointed Receiver of Ontario Orthotic Lab Inc.

P/ob

126

FULLER LANDAU LLP

December 28, 2018

A UDIT TAX ADV ISORY


42 Niagara Street Holdings Inc. 10 Maple Grove Drive, Unit 10 Oakville, ON, L6J0E1


Dear Sir:

Re: Indebtedness owing by 42 Niagara Street Holdings Inc. ("Holdings") to Ontario Orthotic Lab Inc. ("00 Lab")



From the Receiver's initial review of 00 Lab's books and records, the following amounts are owing by Holdings for principal as at the close of business on December 13, 2018:


Total Indebtedness

$42,523.00

$42,523.00



THE FULLER LA NDAU GROUP INC


Ca ll 416 645.6500 I Fax 416 645.6501 I Web fullerllp.com

127


Yours very truly,


pi ~~

1

Joshua Samson

From: Pierre Gagnon <[email protected]>Sent: January 2, 2019 10:38 AMTo: Joshua SamsonCc: Gary AbrahamsonSubject: RE: Indebtedness owing by Axiomatic Art Inc. and 42 Niagara Street Holdings Inc.

Dear Mr. Samson,

Happy New Year.

The debt owing from Axiomatic has been written off in September, 2018.

I have no records of monies owing from 42 Niagara to OOLab and indeed, as (representative of the) landlord, I believe that 42 Niagara has a claim against OOLab. Details would be appreciated.

Kind regards,

Pierre G. Gagnon

From: Joshua Samson <[email protected]> Sent: Friday, December 28, 2018 3:18 PM To: Pierre Gagnon <[email protected]> Cc: Gary Abrahamson <[email protected]> Subject: Indebtedness owing by Axiomatic Art Inc. and 42 Niagara Street Holdings Inc.

Dear Mr. Gagnon,

Please see our correspondence of today’s date (attached) along with the referenced court order.

Originals have been sent to you in the mail.

Regards

Joshua Samson Manager, Restructuring and Insolvency FULLER LANDAU LLP

151 Bloor Street West Tel 416.645.6535

12th Floor Fax 416-645-6501

Toronto, Ontario Email [email protected]

Canada M5S 1S4 Web www.fullerllp.com

This message is only for the use of the individual or individuals to whom it is addressed. It may contain

information that is privileged, confidential, and exempt from disclosure under applicable law. If the reader of this

APPENDIX "G" 128

•

•

Best Workplaces·

CANADA 2018

2

message is not the intended recipient, you are hereby notified that any dissemination, distribution, or copying of

this communication is strictly prohibited. If you have received this communication in error, please

contact Joshua Samson immediately by email at [email protected]. Thank you.

129

APPENDIX "H" 130'MINDEN

GROSS L_:j

VIA EMAIL ([email protected]), AND VIA REGISTERED AND ORDINARY MAIL

Axiomatic Art Inc. 10 Maple Grove Dr. Unit 10 Oakville, ON L6J OEl Attn: Pierre Gagnon

Dear Sirs:

Re: Indebtedness Owing By Axiomatic Art Inc. (" Axiomatic") to Ontario Orthotic Lab Inc. ("00 Lab")

MINDEN GROSS LLP BARRISTERS & SOLICITORS

145 KING STREET WEST, SUITE 2200

TORONTO, ON, CANADA M5H 4G2

TEL 416.362,3711 FAX 416.864.9223

www.mindengross.com

DIRECT DIAL (416) 369-4124

E-MAIL [email protected] FILE NUMBER 4112412

May 31, 2019

We act as solicitors for The Fuller Landau Group Inc., in its capacity as receiver of 00 Lab and others ("Receiver"), appointed pursuant to the Order of the Honourable Mr. Justice Penny dated December 13, 2018 ("Appointment Order"). A copy of the Appointment Order is attached for your convenience of reference.

The Appointment Order empowers the Receiver to, among other things, receive and collect all monies and accounts owing to 00 Lab, and to exercise all remedies of 00 Lab in collecting such monies. In this regard, we refer you to paragraph 5(g) of the Appointment Order.

We have been advised by the Receiver that it forwarded to Axiomatic a demand letter dated December 28, 2018, a copy of which accompanies this letter. In response to that demand letter, we have also been advised by the Receiver that Mr. Pierre Gagnon, on behalf of Axiomatic, advised that all amounts owing by Axiomatic to 00 Lab were written off in September, 2018.

Attached is a ledger statement obtained by the Receiver from the books and records of 00 Lab. This ledger indicates that Axiomatic owes 00 Lab $210,390.41. There is no indication of a "write off' of indebtedness owing by Axiomatic to 00 Lab in September, 2018.

Demand is formally made upon Axiomatic for the payment of $210,390.41 by no later than June 10, 2019. If such payment is not made by June 10, 2019, it is the intention of the Receiver to commence formal legal proceedings against Axiomatic. In the event the Receiver commences such legal proceedings, Axiomatic shall be responsible for the legal costs incurred by the Receiver. It is strongly suggested that payment of $210,390.41 be made by June 10, 2019 in order to avoid unnecessary legal proceedings and costs.

--r"F

TIT MERITAS LAW FIRMS WORLDWIDE

131rM1NDEN

Page2

GROSS LLP

Payment should be made directly to the Receiver as follows: The Fuller Landau Group Inc., 151 Bloor St. W., 12th Floor, Toronto, Ontario, M5S 1S4, Attention: Joshua Samson.

We strongly suggest that you give this matter your immediate attention.

KLK/th Enc.

Yours truly, MINDEN GROSS LLP

~,i //J / I 1//

Kenn~ Kallish*

Per:

cc The Fuller Landau Group Inc. -Attn: J. Samson

*Partner through Professional Corporation

#3706347 vi 14112412

132

THE HONOURABLE MQ.

JUSTICE 'f€wlll"'{



(COMMERCIAL LIST)

)

)

)


- and -

THURSDAY, THE 13111

DAY OF DECEMBER, 2018

Applicant



Respondents





to sections 50.4(11), 57.1 and 243(1) of the Bankruptcy and Insolvency Act, R.S.C. 1985, c. B-3,

as amended (the "BIA") and section 101 of the Courts of Justice Act, R.S.O. 1990, c. C.43, as





133

- 2 -







6, 20 I 8, the affidavit of service of Kyle Plunkett sworn December 7, 2018 and the affidavit of



SERVICE




TERMINATION OF NOi PROCEEDINGS AND RELATED RELIEF


specified by section 50.4(8) of the BIA (or any extension thereof granted under section 50.4(9)







3. THIS COURT ORDERS that pursuant to section 57.1 of the BIA, FLO is hereby


NOI filed by the Ontario Parent Guarantor.

134

- 3 -

APPOINTMENT

4. THIS COURT ORDERS that pursuant to section 243(1) of the BIA and section IO I of




RECEIVER'S POWERS




following.where the Receiver considers it necessary or desirable:



Property;










Debtors;




135

- 4 -



(e) to make payment of any and all costs, expenses and other amounts that the






(f) to purchase or lease such machinery, equipment, inventories, supplies,








Debtors;






U) to initiate, prosecute and continue the prosecution of any and all






136

- 5 -























( o) to register a copy of this Order and any other Orders in respect of the




137

- 6 -


of the Debtors;

(q) to enter into agreements with any trustee in bankruptcy appointed in

























138

- 7 -















copy all of the information contained therein whether by way of printing the information onto
















139

- 8 -


secured creditors.


10. THIS COURT ORDERS that no proceeding or enforcement process in any court or

tribunal (each, a "Proceeding"), shall be commenced or continued against the Receiver except







this Court.
















140

- 9 -

















any source whatsoever, including, without limitation, the sale of all or any of the Property and







EMPLOYEES






141

- 10 -

PIPEDA





on~ or more sales of the Property ( each, a "Sale"). Each prospective purchaser or bidder to








destroyed.
















possession.

142

- 11 -





81.4(5) or 81 .6(3) of the BIA or under the Wage Earner Protection Program Act. Nothing in



RECEIVER'S ACCOUNTS







charge on the Prope11y in priority to all security interests, trusts, liens, charges and


81.4(4), and 81.6(2) of the BIA.












143

- 12 -


$100,000 (or such greater amount as this Court may by further Order authorize) at any time, at








charges as set out in sections 14.06(7), 81.4(4), and 81.6(2) of the BIA.









evidencing the same or any part thereof shall rank on a pari passu basis, unless otherwise agreed


SERVICE AND NOTICE




website at http://www.ontariocourts.ca/sci/practice/practice-directions/toronto/eservice

commercia1D shall be valid and effective service. Subject to Rule 17.05 of the Rules of Civil


Rule 16.04 of the Rules. Subject to Rule 3.0l(d) of the Rules and paragraph 21 of the Protocol,


144

- 13 -



URL: htt s://fullerll .com/selected-active-en a ements/. JJri-t~1"~ i" ~ ()rc/-u ~--1-rr,~r ~f{? ~ J\1 ~vca a- ..,...b,'1-..e;..k,,,') lroc.~:,s "" q3~ -699~ Que~c i~c.

P-? A":) r'l'l-t-ti..o/ ~ --fhk...., i11. a..t, O'f~U? t.U~ ~ R~l~.). 28. THIS COURT ORDERS that if the service or distribution of documents in accordance








day after mailing.

GENERAL















Canada.

145

- 14 -







likely to be ~ffected by the order sought or upon such other notice, if any, as this Court may

order.


files: 32-2450927, 32-2450923, 32-2450948 and 3\)

~--c_,

ENTERED AT/ INSCBIT A TORONTO ON/BOOK NO: LE/ DAMS LE REGISTRE NO:

OEC 13 2018

PER/PAR:

146

SCHEDULE "A"


CERTIFICATE NO. ------

AMOUNT$ ----------





Debtors, including all proceeds thereof ( collectively, the "Property") appointed by Order of the





$ _______ which the Receiver is authorized to borrow under and pursuant to the Order.















147





Court.



DATEDthe __ dayof _____ ,20_.


Per:

Name:

Title:

148


Applicant

34379366.3

- and - ONTARIO ORTHOTIC LAB INC. et al.



(COMMERCIAL LIST)





181 Bay Street Toronto, ON MSJ 2T9

Steven L. Graff(LSUC # 31871V) Tel: (416) 865-7724 Fax: (416) 863-1515 Email: [email protected]

Jeremy Nemers (LSUC # 664 I OQ) Tel: (416) 865-7724 Fax: (416) 863-1515 Email: [email protected]


149

I:-... FULLER ~) LANDAULLP

December 28, 2018

AUDIT TAX ADVISORY


Axiomatic Art Inc. 10 Maple Grove Drive, Unit 10 Oakville, ON, L6J0E1


Dear Sir:

Re: Indebtedness owing by Axiomatic Art Inc. ("Axiomatic") to Ontario Orthotic Lab Inc. ("00 Lab")



From the Receiver's initial review of 00 Lab's books and records, the following amounts are owing by Axiomatic for principal as at the close of business on December 13, 2018:


Total Indebtedness

$210,390.00

$210,390,00



THE FULLER LANDAU GROUP INC

151 Bloor Street West I 12th Floor I Toronto I Ontario I Canada I M5S 154

Call 416 645.6500 I Fax 416 645.6501 I Web fullerllp.com

150


Yours very"truly,


151

Due

fro

m A

xiom

atic

Art

Inc.

# Po

stin

g D

ate

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Dat

e Tr

ans.

No.

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rigin

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etai

ls

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alan

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ue (L

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ent D

ate

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Sh

anno

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-12-

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6157

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R

eallo

cate

Pre

paid

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atic

/Aqu

isiti

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1 20

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Sh

anno

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-12-

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6157

24

JE

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R

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/Aqu

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1 20

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Sh

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n 8

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-12-

31

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6166

69

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-000

R

eall

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e Pa

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l D

ec 2

016

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ustm

ent

$0.1

0 $0

.10

$198

,389

.91

2016

-12-

31

Shan

non

9 20

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20

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70

8101

JE

29

08-0

00

Ent

ry to

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ch A

udito

rs n

umbe

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$198

,390

.41

2016

-12-

31

Con

trol

10

20

17-0

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5-19

61

9540

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10

01-0

00

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5-24

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20

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6-27

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01-0

00

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35,3

90.4

1 20

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6-27

Sh

anno

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4

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-06-

28

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-06-

28

6305

45

JE

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R

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mt 6

/27

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er R

K ·$

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00

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00

$275

,390

.41

2017

-12-

31

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20

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61

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02.3

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oll

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02,2

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2 20

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-$7,

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$400

,877

.95

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-12-

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non

22

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,477

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152'MINDEN

GROSS1:J

VIA EMAIL ([email protected]), AND VIA REGISTERED AND ORDINARY MAIL

42 Niagara Street Holdings Inc. 10 Maple Grove Dr. Unit 10 Oakville, ON L6J OEl Attn: Pierre Gagnon

Dear Sirs:

MINDEN GROSS LLP

BARRISTERS & SOLICITORS


TORONTO, ON, CANADA MSH 4G2

TEL 416.362.3711 FAX 416.864.9223

www.mindengross.com

DIRECT DIAL (416) 369-4124

E-MAIL [email protected] FILE NUMBER 4112412

May 31, 2019

Re: Indebtedness Owing By 42 Niagara Street Holdings Inc. ("Holdings") to Ontario Orthotic Lab Inc. ("00 Lab")

We act as solicitors for The Fuller Landau Group Inc., in its capacity as receiver of 00 Lab and others ("Receiver"), appointed pursuant to the Order of the Honourable Mr. Justice Penny dated December 13, 2018 ("Appointment Order"). A copy of the Appointment Order is attached for your convenience of reference.

The Appointment Order empowers the Receiver to, among other things, receive and collect all monies and accounts owing to 00 Lab, and to exercise all remedies of 00 Lab in collecting such monies. In this regard, we refer you to paragraph 5(g) of the Appointment Order.

We have been advised by the Receiver that it forwarded to Holdings a demand letter dated December 28, 2018, a copy of which accompanies this letter. In response to that demand letter, we have also been advised by the Receiver that Mr. Pierre Gagnon, on behalf of Holdings, requested details regarding the indebtedness owing by Holdings to 00 Lab.

Attached is a ledger statement obtained by the Receiver from the books and records of 00 Lab. This ledger indicates that Holdings owes 00 Lab $42,523.21.

Demand is formally made upon Holdings for the payment of $42,523.21 by no later than June 10, 2019. If such payment is not made by June 10, 2019, it is the intention of the Receiver to commence formal legal proceedings against Holdings. In the event the Receiver commences such legal proceedings, Holdings shall be responsible for the legal costs incurred by the Receiver. It is strongly suggested that payment of $42,523.21 be made by June 10, 2019 in order to avoid unnecessary legal proceedings and costs.

YT


153MINDEN GROSS LLP

Page2

Payment should be made directly to the Receiver as follows: The Fuller Landau Group Inc., 151 Bloor St. W., 12th Floor, Toronto, Ontario, M5S 1S4, Attention: Joshua Samson.

We strongly suggest that you give this matter your immediate attention.

KLK/th Enc.

Yours truly, MINDEN GROSS LLP

Kenneth L. Kalli sh*

cc The Fuller Landau Group Inc. - Attn: J. Samson

*Partner through Professional Corporation

#3707730 vi J 4112412

154

I:.- FULLER ~) LANDAULLP

December 28, 2018

AUDIT TAX ADVISORY


42 Niagara Street Holdings Inc. 10 Maple Grove Drive, Unit 10 Oakville, ON, L6J0E1


Dear Sir:

Re: Indebtedness owing by 42 Niagara Street Holdings Inc. ("Holdings") to Ontario Orthotic Lab Inc. ("00 Lab")



From the Receiver's initial review of 00 Lab's books and records, the following amounts are owing by Holdings for principal as at the close of business on December 13, 2018:


Total Indebtedness

$42,523.00

$42.523,00

The Receiver is hereby malting formal demand for payment of the outstanding indebtedness of $42,523.00. Payment is required to be made no later than January 14, 2019.


THE FULLER LANDAU GROUP INC


Call 416 645.6500 I Fax 416 645.6501 I Web fullerllp.com

155


Yours very truly,


Pela:~

156

THE HONOURABLE MR.

JUSTICE '\'fdJ,v"{



(COMMERCIAL LIST)

)

)

)


- and -

THURSDAY, THE 13™

DAY OF DECEMBER, 2018

Applicant



Respondents





to sections 50.4(11), 57.1 and 243(1) of the Bankruptcy and Insolvency Act, R.S.C. 1985, c. B-3,

as amended (the "BIA") and section 101 of the Courts of Justice Act, R.S.O. 1990, c. C.43, as





157

- 2 -







6, 2018, the affidavit of service of Kyle Plunkett sworn December 7, 2018 and the affidavit of



SERVICE




TERMINATION OF NOI PROCEEDINGS AND RELATED RELIEF


specified by section 50.4(8) of the BIA (or any extension thereof granted under section 50.4(9)







3. THIS COURT ORDERS that pursuant to section 57.1 of the BIA, FLG is hereby


NOi filed by the Ontario Parent Guarantor.

158

- 3 -

APPOINTMENT

4. THIS COURT ORDERS that pursuant to section 243(1) of the BIA and section 101 of




RECEIVER'S POWERS




following where the Receiver considers it necessary or desirable:



Property;










Debtors;




159

- 4 -



( e) to make payment of any and al I costs, expenses and other amounts that the






(t) to purchase or lease such machinery, equipment, inventories, supplies,








Debtors;






G) to initiate, prosecute and continue the prosecution of any and all






160

- 5 -























(o) to register a copy of this Order and any other Orders in respect of the




161

- 6 -


of the Debtors;

( q) to enter into agreements with any trustee in bankruptcy appointed in

























162

- 7 -















copy all of the information contained therein whether by way of printing the information onto
















163

- 8 -


secured creditors.


I 0. THIS COURT ORDERS that no proceeding or enforcement process in any court or

tribunal (each, a "Proceeding"), shall be commenced or continued against the Receiver except







this Court.
















164

- 9 -

















any source whatsoever, including, without limitation, the sale of all or any of the Property and







EMPLOYEES






165

- 10 -

PIPEDA





on~ or more sales of the Property ( each, a "Sale"). Each prospective purchaser or bidder to








destroyed.
















possession.

166

- I I -





81.4(5) or 8 l.6(3) of the BIA or under the Wage Earner Protection Program Act. Nothing in



RECEIVER'S ACCOUNTS







charge on the Property in priority to all security interests, trusts, liens, charges and


81.4(4), and 81.6(2) of the BIA.












167

- 12 -


$100,000 (or such greater amount as this Court may by further Order authorize) at any time, at








charges as set out in sections 14.06(7), 81.4( 4), and 81.6(2) of the BIA.









evidencing the same or any part thereof shall rank on a pari passu basis, unless otherwise agreed


SERVICE AND NOTICE




website at http://www.ontariocourts.ca/scj/practice/practice-directions/toronto/eservice

commercia1D shall be valid and effective service. Subject to Rule 17.05 of the Rules of Civil


Rule 16.04 of the Rules. Subject to Rule 3.0 I ( d) of the Rules and paragraph 21 of the Protocol,


168



URL: htt s://fullerll .com/selected-active-en a ements/. A)i-tli.,"-~ '"' ~ ()rc/-u ~+;f l~r ts-ff.~ ...\v. J\1 !i!rvca a- t">-b•"-t:..~) 1roc.t'..b.S r>,. q3y; -G99➔ G-,.ebec i,-.c.

1>? A"";) r'l\t.1'-ol 0"1lw/' -the..~ ii,. a.t, CN'~U? w~ ~ 12\..4.l~.). 28. THIS COURT ORDERS that if the service or distribution of documents in accordance








day after mailing.

GENERAL















Canada.

169

- 14 -







likely to be affected by the order sought or upon such other notice, if any, as this Court may

order.


files: 32-2450927, 32-2450923, 32-2450948 and 32(~1)

~'-, 1 ENTERED AT/ INSCHIT A TORONTO ON/BOOK NO: LE/ DANS LE REGISTRE NO:

DEC 13 2018

PER/PAR;

170

SCHEDULE II A"


CERTIFICATE NO. ------AMOUNT$ _______ _





Debtors, including all proceeds thereof (collectively, the "Property") appointed by Order of the





$" _______ which the Receiver is authorized to borrow under and pursuant to the Order.















171





Court.



DATED the __ day of ______ , 20_.


Per:

Name:

Title:

172


Applicant

34379366.3

- and - ONTARIO ORTHOTIC LAB INC. et al.



(COMMERCIAL LIST)





181 Bay Street Toronto, ON MSJ 2T9

Steven L. Graff(LSUC # 31871V) Tel: (416) 865-7724 Fax: (416) 863-1515 Email: [email protected]

Jeremy Nemers (LSUC # 664IOQ) Tel: (416) 865-7724 Fax: (416) 863-1515 Email: [email protected]


173

Due from 42 Niagara Holdings Inc.

F2015

Posting May2014-

Description Date Apr2015

Reallocate Insurance Premiums 3,982.92 Shareholder Payments -Ql 2014-08-29 3,557.65

Shareholder Payments -Q2 2014-10-31 3,557.65 Shareholder Payments -Q3 2015-02-03 3,557.65

Shareholder Payments -Q4 2015-05-01 3,441.63

Payroll Allocation Loan Payment Wilcox Door Service Inc. 2015-08-17 To Clear Acquisition Loan 2016-06-22 Transfer of Funds - TD Bank 42 Niagara 2016-08-22 RBC Transactions 2016-08-23 AP Payment 2016-12-31 Amalgamation Entry Reallocation 2912 2016-06-30

F2016 F20165tub

May2015- May2016-Apr2016 Dec2016

4,066.98 4,183.60 3,557.65

3,557.65

3,480.30 12,716.18 7,895.86

19,976.00 440.28

17,352.26 7,000.00

(170,190.55)' 395.50

105,000.00

F2017

Jan2017-Dec2017

4,994.00

Total

12,233.50 7,115.30

7,115.30 3,557.65

6,921.93 20,612.04 24,970.00

440.28 17,352.26

7,000.00 (170,190.55)'

395.50 105,000.00

42,523.21 42,523.21

0.00

1

Joshua Samson

From: Pierre Gagnon <[email protected]>Sent: July 29, 2019 4:09 PMTo: Ken KallishSubject: Axiomatic Art

Dear Mr. Kallish,

Further to your letter of May 31st, 2019, I do not know how you obtained this “ledger statement”, or how, or by whom it was compiled but it is clearly wrong.

For example, Axio was never a party to any of the transactions that happened. It did not own, has never owned, was never promised to own any shares of OOLab or any of the related companies. It bogles the mind how then it could owe any fees for “Acquisition Legals”.

Kind regards,

Pierre G. Gagnon

APPENDIX "I" 174

1

Joshua Samson

From: Pierre Gagnon <[email protected]>Sent: July 29, 2019 11:31 AMTo: Ken KallishSubject: 42 Niagara Street

Dear Mr. Kallish,

Further to your letter of May 31st, 2019, I am not going to go through every entry but will make the following comments:

- I do not know how you obtained this “ledger statement”, or how, or by whom it was compiled but it isclearly wrong: in addition to 42 Niagara being a creditor of OOLab, it would be impossible for anyoneto post a journal entry on August 29th, 2014 for what is said to be a May, 15-April, 16 expense as wellas May, 16-December, 16;

- No loans were paid by anyone for 41 Niagara other than by 42 Niagara;- Other than the fact that there is no posting date (s) on the payroll allocation, I will point out that 42

Niagara had no employees;- In any case, there are no back-ups for anything;- The financial statements, prepared by the accounting staff of OOLab and reviewed by external

auditors, showed a Due to Related Company of $2,987 in April, 2017 and a Due from same of $2,013 in April, 2018;

- I add that the limitation period expired long ago.

Kind regards,

Pierre G. Gagnon

175

APPENDIX "J"176

ASSIGNMENT OF CLAIMS

THIS ASSIGNMENT made as of the \.1}'\. day of Pebrnary, 2020.

BETWEEN:

THE FULLER LANDAU GROUP INC., solely in its capacity as Receiver of Ontario 01ihotic Lab Inc., and not in its personal capacity

WHEREAS:

(hereinafter called the "Assignor")

-and-

ROY AL BANI( OF CANADA, a bank chartered pursuant to the laws of Canada, which carries on

business from various branches in Canada

(hereinafter collectively called the "Assignee")

A. Upon the application made by the Assignee for an Order pursuant to the Banla·uptcy and Insolvency Act (Canada) and Courts of Justice Act to, among other things, appoint the Assignor as receiver, without security, of all of the assets, undertakings and properties of Ontario Orthotic Lab Inc. ("OOLAB"), the Assignor was appointed the receiver of OOLAB pursua11t to the Order of the Honourable Mr. Justice Pem1y dated December 13, 2018;

B. During the course ofits mandate, and upon its review of the books rmd records ofOOLAB, the Assignor determined that Axiomatic Art Inc. ("Axiomatic") was indebted to OOLAB in the amount of $210,390.41 ("Axiomatic Indebtedness"), and that 42 Niagara Street Holdings Inc. ("Niagara Street") was indebted to OOLAB in the amount of $42,523.21 ("Niagara Street Indebtedness");

C. Notwithstanding demands made upon each of Axiomatic and Niagara Street by the Assignor and its counsel, Axiomatic has failed to pay to the Assignor the Axiomatic Indebtedness, and Niagara Street has failed to pay to the Assignor the Niagara Street Indebtedness;

D. Following the sale and realization of substantially all of the prope1iy and assets ofOOLAB, the Assignor has determined that the Assignee will suffer a shortfall in excess of$3,000,000; and

E. The Assignee has requested that the Assignor assign to it the claims of OOLAB with respect to the. Axiomatic Indebtedness ("Axiomatic Claim') and Niagara Street Indebtedness ("Niagara StreetCiaim").

1772

NOW THEREFORE THIS ASSIGNMENT WITNESSES that in consideration of the sum of $2.00 and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged:

l. The Assignor hereby transfers and assigns to the Assignee, without recourse to the Assignee, and without any representations or warranties whatsoever, all right, title, benefit and interest ofOOLAB in and to the Axiomatic Claim and Niagara Street Claim.

2. TI1e Assignee acknowledges that the Assignor makes no representations or warranties whatsoever, including, without limitation, the actual amount, if any, owing by Axiomatic and Niagara Street to OOLAB, or the collectability of any such amounts.

3. By its acceptance of this assignment, the Assignee covenm1ts and agrees with the Assignor that it will not bring, take or commence any suits, actions or proceedings in connection with the Axiomatic Claim and Niagara Street Claim in the name of the Assignor, and will not use the Assignor's name in any such suits, actions or proceedings, other than for the purpose of describing the Axiomatic Claim and Niagara Street Claim.

4. The Assignor covenants and agrees that it will not, at any time hereafter, accept payment from Axiomatic in respect of the Axiomatic Claim, or Niagara Street in respect of the Niagara Street Claim, or do any act by which the Assignee may be prevented or hindered from exercising m1y rights or remedies in connection with the Axiomatic Claim and Niagara Street Claim, Further, after the date ofthis Agreement, if the Assignor shall receive any such payment, the Assignor shall promptly remit such payment to the Assignee.

5. The Assignor will from time to time, at the cost of the Assignee, execute, acknowledge 1md deliver all such further documents and do all such further acts and things as may be reasonably necessary to give effect to this. assignment for the pmpose of better transferring and assigning the Axiomatic Claim and Niagara StTeet Claim pursuant to this assignment.

6. This Agreement constitutes the entire agreement runong the parties with respect to the subject matter hereof and may not be amended or modified in any respect except by written instrument signed by all of the parties. The recitals each form an integral paii of this Agreement.

7. This Agreement may be executed in one or more colJl1terparts, each of which shall be deemed to be an original, and all of which taken together shall be deemed to constitute one and the same agreement.

8. A facsimile or other electronic transmission received by each party of the other parties signature(s) shall serve to confirm the execution thereof by each such pru'ly.

9. This Agreement will be govemed exclusively by the laws of Ontario and the laws of Canada applicable therein.

1783

10. This Agreement will be binding upon the Assignor and the Assignee and their respective successors and assigns, and for the benefit of the Assignor, the Assignee and their respective successors and assigns.

IN WITNESS WHEREOF the Assignor and Assignee have executed this assignment on the date first above written.

#4042652vl 14112412

in its capacity as Re ei Inc., and not in its Per:

PINC., solely rio Orthotic Lab ity

Name: (lt-r AMM-114ti.1 /JU)

~ Title:

I/We have authorit to bind the Corporation.

Per:

Title:

I have authority to bind the Bank.

APPENDIX "K"179

'MINDEN GROSSL:J

VIA E-MAIL {[email protected])

Fuller Landau LLP 151 Bloor St. W. 12th Floor Toronto, Ontario M5S 1 S4 Attn: Gary Abrahamson

Dear Sirs:

MINDEN GROSS LLP

BARRISTERS & SOLICITORS


TORONTO,ON,CANADA M5H4G2

TEL416.362.3711 FAX4I6.864.9223

www.mindengross.com

DIRECT DIAL (416)369-4124

E-MAIL [email protected]

FILE NUMBER 4112412

January 8, 2020

Re: Royal Bank of Canada {"RBC") and Ontario Orthotic Lab Inc. {"Borrower")

In accordance with your instructions, we have now completed our review of the security arrangements in connection with credit facilities extended by RBC to the Borrower pursuant to a loan agreement dated July 29, 2016, and accepted by the Borrower on August 7, 2016, as amended, supplemented, restated and replaced from time to time, executed and delivered by the Borrower, as borrower, to and in favour ofRBC, as lender ("Loan Agreement").

We confirm that pursuant to the Order of the Honourable Mr. Justice Penny dated December 13, 2018, The Fuller Landau Group Inc. was appointed as Receiver of the assets, properties and undertakings of the Borrower (the "Receiver").

By this letter, we wish to provide to you our opinion respecting the validity and enforceability of the security interests that were granted by the Borrower to and in favour of RBC pursuant to the General Security Agreement (as hereinafter defined) (the "Security Interests") to secure the indebtedness owing by the Borrower to RBC under the Loan Agreement.

Our opinions, findings and conclusions are based upon and subject to the assumptions and specific qualifications as may be hereinafter expressed, including, but not limited to, those expressed in Article D of this letter.

180

- 2 -

A. SECURITY

In connection with this opinion, we have reviewed a photocopy of a general security agreement dated April 8, 2011 executed and delivered by the Borrower to and in favour of RBC ("General Security Agreement").

B. SEARCHES

We have performed the usual searches, particulars of which are detailed below:

1. Corporate Search

Attached as Schedule "A" is a summary of the corporate searches conducted by our firm against the Borrower as at December 18, 2018. Such schedule indicates: (i) the proper legal name of the Borrower; (ii) the corporate status of the Borrower; (iii) the directors and officers of the Borrower; (iv) the registered office and mailing address of the Borrower; and (v) the date and jurisdiction of amalgamation of the Borrower.

2. Searches Pursuant to the Personal Property Security Act (Ontario) (the "PPSA")

We obtained a certified print-out pursuant to the provisions of the PPSA against the Borrower effective as at December 10, 2019. Attached as Schedule "B" is a summary of this print-out. The summary describes, among other things, the file currency date of the search, particulars of each registration and, in the columns marked "Collateral Description" and "Miscellaneous", we have noted any other information apparent from the financing statements registered.

The PPSA searches against those corporations that amalgamated with the Borrower on June 22, 2016 disclosed no registrations. These searches were conducted on December 11, 2019.

The PPSA search against the Borrower indicates 2 registrations, as follows:

(i) a financing statement registered on April 4, 2017 in favour of RBC, under reference file #726229665 as registration #20170404 103 8 1529 45 82 in respect of Collateral Classifications noted as "Inventory", "Equipment", "Accounts", "Other" and "Motor Vehicle Included"; and

(ii) a financing statement registered on May 18, 2018 in favour of Carolyn Jane Cross, under reference file #739507896 as registration #20180518 0931 1862 3412 in respect of Collateral Classifications noted as "Inventory", "Equipment", "Accounts", "Other" and "Motor Vehicle Included".

C. OPINIONS

Based solely on the foregoing, and subject to the limitations and qualifications as set out in this letter, we are of the opinion that the Security Interests created by the General Security Agreement

181

- 3 -

delivered by the Borrower constitute legal, valid and binding obligations of the Borrower in favour of RBC, enforceable by RBC in accordance with its terms.

D. LIMITATIONS AND QUALIFICATIONS OF OPINION

The foregoing opinion is subject to the following limitations, qualifications, reservations and assumptions:

1. the foregoing opinion is confined to statements of fact or matters set forth herein as existing as of the date of this opinion letter;

2. we have relied upon certificates of public officers as to matters of fact not stated herein to have been assumed or independently verified or established by us;

3. we have assumed the completeness, accuracy and currency of the indexes and filing systems maintained at the public offices where we have searched or enquired or have caused such searches or enquiries to be conducted and that the results of our searches and enquiries continue to be complete, accurate and current as of the date hereof;

4. we have not been provided with the Minute Book, Records, or By-laws of the Borrower nor any documentation with respect thereto. Accordingly, we have assumed that the Borrower is a corporation duly amalgamated and organized and valid and subsisting under the laws of the Province of Ontario at the time that the General Security Agreement was executed and that the Borrower had all necessary corporate power and authority to execute and deliver the General Security Agreement;

5. we have assumed that the General Security Agreement was executed and delivered in accordance with corporate authorizations current at the time of execution of same and the execution and delivery of the General Security Agreement on behalf of the Borrower was authorized by all necessary resolutions and other corporate actions;

6. we have assumed that monies or other valuable consideration was advanced or given by RBC to the Borrower and that monies are, in fact, still owing by the Borrower to RBC with respect to such advances;

7. we have assumed that the Security Interests were intended by the Borrower and RBC to attach and have attached in accordance with the provisions of the PPSA;

8. we have assumed that the General Security Agreement was unconditionally delivered by the Borrower to RBC;

9. we have assumed that the General Security Agreement has not been assigned, released, discharged or otherwise impaired, either in whole or in part;

10. we have assumed that any financing statements and financing change statements registered respecting the General Security Agreement were completed in compliance with the PPSA

182

-4-

and the Regulations with respect thereto and copies thereof were delivered to the Borrower in accordance with the provisions of the PPSA;

11. we express no opinion as to right, title or interest of the Borrower in any personal property;

12. we have assumed that the Borrower does not have a legal defence for, without limitation, absence oflegal capacity, fraud by or to the knowledge ofRBC, misrepresentation, undue influence or duress;

13. to the extent that the Bankruptcy and Insolvency Act (Canada) ("BIA") applies to the General Security Agreement, and notwithstanding any other federal and/or provincial law, the rights of unpaid suppliers and their interest in certain goods supplied by them to a person prior to bankruptcy may rank ahead of the Security Interests in the goods supplied;

14. the binding effect and the enforceability of the Security Interests or any judgment arising out of or in connection therewith (and the priority of any rights arising thereunder) may be limited by any applicable bankruptcy, re-organization, winding up, insolvency, moratorium or other laws of general application affecting the enforcement of creditors' rights generally (including, without limitation, the Assignments and Preferences Act (Ontario), the Fraudulent Conveyances Act (Ontario) and the BIA), and is subject to general principles of equity, including the equitable or statutory powers of the Courts of Ontario and Canada to stay proceedings before them, to stay the execution of judgments and to grant relief against forfeiture;

15. no opinion is expressed with respect to the priority of the Security Interests as against any other security interests granted by the Borrower to other secured creditors (including, without limitation, purchase money security interests), liens (including, without limitation, construction liens and any holdbacks required to be maintained pursuant to the Construction Lien Act (Ontario)) or trust claims of any other creditors of the Borrower, and, in particular, to the existence or priority of any interest not registered or not required to be registered under any applicable legislation, whether or not referred to herein ( e.g. Crown claims);

16. no opinion is expressed as to whether a security interest was created in the following property:

(a) property consisting of a receivable, license, approval, privilege, franchise, permit, lease or agreement to the extent that the terms of such property or any applicable law prohibit its assignment or require, as a condition of its assignability, a consent, approval or other authorization or registration which has not been made or given;

(b) permits, quotas or licenses which are or may be held by or issued to the Borrower; and

( c) federal crown debts.

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- 5 -

17. no opinion is expressed regarding any provision in the General Security Agreement which purports to relieve a person from a liability or duty otherwise owed or to require compliance regardless of law;

18. no opinion is expressed as to the effect of those provisions of the General Security Agreement which purport to allow the severance of invalid, illegal or unenforceable provisions or restricting their effect;

19. enforcement of the rights to indemnity, contribution and waiver of contribution may be limited or voided by applicable law and may not be ordered by a court on grounds of public policy;

20. the enforceability of the General Security Agreement is subject to the Limitations Act, 2002 (Ontario), and we express no opinion as to whether a court may find that any provision of the General Security Agreement will be unenforceable as an attempt to vary or exclude a limitation period under that statute;

21. we express no opinion as to the enforceability of any provision of the General Security Agreement:

(a) which purports to waive all defences which might be available to, or constitute a discharge of the liability of the Borrower;

(b) to the extent it purports to exculpate, or provide indemnity to, RBC, its agents or any receiver or receiver - manager appointed by it from liability in respect of acts or omissions which may be illegal, fraudulent or involve wilful misconduct; or

( c) which states that amendments or waivers of or with respect to the General Security Agreement that are not in writing will not be effective;

22. to the extent that the General Security Agreement purports to extend the benefit thereof to persons who are not parties to the General Security Agreement, those persons may be unable to enforce that benefit;

23. we have made no searches under applicable statutes, including the Copyright Act (Canada), the Patent Act (Canada) and the Trade-marks Act (Canada), to confirm whether RBC has made registrations that may be necessary to perfect its security interests, if any, in intellectual property of the Borrower;

24. we are qualified to practice law in the Province of Ontario only and, accordingly, express no opinion herein as to the laws of any jurisdiction other than the Province of Ontario and the laws of Canada applicable herein.

With respect to our assumptions referred to above, we would suggest that, at the very least, you: (i) satisfy yourself that all monies or other valuable consideration referred to in paragraph 6 above

184

- 6 -

were actually advanced or given by RBC to the Borrower; and (ii) satisfy yourself that the Borrower is still indebted to RBC and the amount of such indebtedness.

E. MISCELLANEOUS

The opinions expressed herein are provided solely for the benefit of the Receiver and may not be used or relied upon by any other person in connection with this or any other matter.

We appreciate the opportunity to be of service to you with respect to this matter and would be pleased to answer any questions or address any concerns which you may have in relation thereto.

Yours truly,

MINDEN GROSS LLP

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187

'MINDEN GROSSL:J

VIA E-MAIL ([email protected])

Fuller Landau LLP 151 Bloor St. W. 12th Floor Toronto, Ontario M5S 1S4 Attn: Gary Abrahamson

Dear Sirs:

MINDEN GROSS LLP

BARRJSTERS & SOLICITORS


TORONTO, ON, CANADA M5H 4G2

TEL416.362.3711 FAX416.864.9223

www.mindengross.com

DIRECT DIAL (416) 369-4124

E-MAIL [email protected]

FILE NUMBER 4112412

February 20, 2020

Re: Royal Bank of Canada ("RBC") and Premier Footworks Inc. ("Premier")

In accordance with your instructions, we have now completed our review of a guarantee and postponement of claim limited to the amount of $9,600,000 executed and delivered by Premier to RBC ("Guarantee") and the General Security Agreement ( as hereinafter defined), in connection with credit facilities extended by RBC to Ontario Orthotic Lab Inc. ("Borrower") pursuant to a loan agreement dated July 29, 2016, and accepted by the Borrower on August 7, 2016, as amended, supplemented, restated and replaced from time to time, executed and delivered by the Borrower, as borrower, to and in favour ofRBC, as lender.

We confirm that pursuant to the Order of the Honourable Mr. Justice Penny dated December 13, 2018, The Fuller Landau Group Inc. was appointed as Receiver of the assets, properties and undertakings of Premier and the Borrower (the "Receiver").

By this letter, we wish to provide to you our opinion respecting the validity and enforceability of the security interests that were granted by Premier to and in favour of RBC pursuant to the General Security Agreement (the "Security Interests") to secure the obligations of Premier under the Guarantee.

Our opinions, findings and conclusions are based upon and subject to the assumptions and specific qualifications as inay be hereinafter expressed, including, but not limited to, those expressed in Article D of this letter.

188

- 2 -

A. SECURITY

In connection with this opinion, we have reviewed a photocopy of the Guarantee and a photocopy of a general security agreement dated April 8, 2011 executed and delivered by Premier to and in favour of RBC ("General Security Agreement").

B. SEARCHES

We have performed the usual searches, particulars of which are detailed below:

1. Corporate Search

Attached as Schedule "A" is a summary of the corporate searches conducted by our firm against Premier as at December 18, 2018. Such schedule indicates: (i) the proper legal name of Premier; (ii) the corporate status of Premier; (iii) the directors and officers of Premier; (iv) the registered office and mailing address of Premier; and (v) the date and jurisdiction of amalgamation of Premier.

2. Searches Pursuant to the Personal Property Security Act (Ontario) (the "PPSA")

We obtained a certified print-out pursuant to the provisions of the PPSA against Premier effective as at February 11, 2020. Attached as Schedule "B" is a summary of this print-out. The summary describes, among other things, the file currency date of the search, particulars of each registration and, in the columns marked "Collateral Description" and "Miscellaneous", we have noted any other information apparent from the financing statements registered.

The PPSA searches against those corporations that amalgamated with Premier on December 1, 2016 disclosed no registrations. These searches were conducted on February 12, 2020.

The PPSA search against Premier indicates 2 registrations, as follows:

(i) a financing statement registered on October 6, 2017 in favour of National Leasing Group Inc., under reference file #732720366 as registration #20171006 1335 6005 7046 in respect of the Collateral Classification noted as" "Equipment"; and

(ii) a financing statement registered on October 31, 2018 in favour of RBC, under reference file #745359021 as registration #20181031 0944 1793 6517 in respect of Collateral Classifications noted as "Inventory", "Equipment", "Accounts", "Other" and "Motor Vehicle Included".

C. OPINIONS

Based solely on the foregoing, and subject to the limitations and qualifications as set out in this letter, we are of the opinion that the Security Interests created by the General Security Agreement delivered by Premier constitute legal, valid and binding obligations of Premier in favour of RBC, enforceable by RBC in accordance with its terms.

189

- 3 -

D. LIMITATIONS AND QUALIFICATIONS OF OPINION

The foregoing opinion is subject to the following limitations, qualifications, reservations and assumptions:

1. the foregoing opinion is confined to statements of fact or matters set forth herein as existing as of the date of this opinion letter;

2. we have relied upon certificates of public officers as to matters of fact not stated herein to have been assumed or independently verified or established by us;

3. we have assumed the completeness, accuracy and currency of the indexes and filing systems maintained at the public offices where we have searched or enquired or have caused such searches or enquiries to be conducted and that the results of our searches and enquiries continue to be complete, accurate and current as of the date hereof;

4. we have not been provided with the Minute Book, Records, or By-laws of Premier nor any documentation with respect thereto. Accordingly, we have assumed that Premier is a corporation duly amalgamated and organized and valid and subsisting under the laws of the Province of Ontario at the time that the Guarantee and General Security Agreement were executed and that Premier had all necessary corporate power and authority to execute and deliver the Guarantee and General Security Agreement;

5. we have assumed that the Guarantee and General Security Agreement were executed and delivered in accordance with corporate authorizations current at the time of execution of same and the execution and delivery of the Guarantee and General Security Agreement on behalf of Premier were authorized by all necessary resolutions and other corporate actions;

6. we have assumed that monies or other valuable consideration was advanced or given by RBC to the Borrower and that monies are, in fact, still owing by the Borrower to RBC with respect to such advances;

7. we have assumed that the Security Interests were intended by Premier and RBC to attach and have attached in accordance with the provisions of the PPSA;

8. we have assumed that the Guarantee and General Security Agreement were unconditionally delivered by Premier to RBC;

9. we have assumed that the Guarantee and General Security Agreement have not been assigned, released, discharged or otherwise impaired, either in whole or in part;

10. we have assumed that any financing statements and financing change statements registered respecting the General Security Agreement were completed in compliance with the PPSA and the Regulations with respect thereto and copies thereof were delivered to Premier in accordance with the provisions of the PPSA;

190

-4-

11. we express no opinion as to right, title or interest of Premier in any personal property;

12. we have assumed that Premier does not have a legal defence for, without limitation, absence of legal capacity, fraud by or to the knowledge of RBC, misrepresentation, undue influence or duress;

13. to the extent that the Bankruptcy and Insolvency Act (Canada) ("BIA") applies to the General Security Agreement, and notwithstanding any other federal and/or provincial law, the rights of unpaid suppliers and their interest in certain goods supplied by them to a person prior to bankruptcy may rank ahead of the Security Interests in the goods supplied;

14. the binding effect and the enforceability of the Security Interests or any judgment arising out of or in connection therewith (and the priority of any rights arising thereunder) may be limited by any applicable bankruptcy, re-organization, winding up, insolvency, moratorium or other laws of general application affecting the enforcement of creditors' rights generally (including, without limitation, the Assignments and Preferences Act (Ontario), the Fraudulent Conveyances Act (Ontario) and the BIA), and is subject to general principles of equity, including the equitable or statutory powers of the Courts of Ontario and Canada to stay proceedings before them, to stay the execution of judgments and to grant relief against forfeiture;

15. no opinion is expressed with respect to the priority of the Security Interests as against any other security interests granted by Premier to other secured creditors (including, without limitation, purchase money security interests), liens (including, without limitation, construction liens and any holdbacks required to be maintained pursuant to the Construction Lien Act (Ontario)) or trust claims of any other creditors of Premier, and, in particular, to the existence or priority of any interest not registered or not required to be registered under any applicable legislation, whether or not referred to herein (e.g. Crown claims);

16. no opinion is expressed as to whether a security interest was created in the following property:

(a) property consisting of a receivable, license, approval, privilege, franchise, permit, lease or agreement to the extent that the terms of such property or any applicable law prohibit its assignment or require, as a condition of its assignability, a consent, approval or other authorization or registration which has not been made or given;

(b) permits, quotas or licenses which are or may be held by or issued to Premier; and

( c) federal crown debts.

17. no opinion is expressed regarding any provision in the General Security Agreement which purports to relieve a person from a liability or duty otherwise owed or to require compliance regardless of law;

18. no opinion is expressed as to the effect of those provisions of the General Security Agreement which purport to allow the severance of invalid, illegal or unenforceable provisions or restricting their effect;

191

- 5 -

19. enforcement of the rights to indemnity, contribution and waiver of contribution may be limited or voided by applicable law and may not be ordered by a court on grounds of public policy;

20. the enforceability of the General Security Agreement is subject to the Limitations Act, 2002 (Ontario), and we express no opinion as to whether a court may find that any provision of the General Security Agreement will be unenforceable as an attempt to vary or exclude a limitation period under that statute;

21. we express no opinion as to the enforceability of any provision of the General Security Agreement:

(a) which purports to waive all defences which might be available to, or constitute a discharge of the liability of Premier;

(b) to the extent it purports to exculpate, or provide indemnity to, RBC, its agents or any receiver or receiver - manager appointed by it from liability in respect of acts or omissions which may be illegal, fraudulent or involve wilful misconduct; or

( c) which states that amendments or waivers of or with respect to the General Security Agreement that are not in writing will not be effective;

22. to the extent that the General Security Agreement purports to extend the benefit thereof to persons who are not parties to the General Security Agreement, those persons may be unable to enforce that benefit;

23. we have made no searches under applicable statutes, including the Copyright Act (Canada), the Patent Act (Canada) and the Trade-marks Act (Canada), to confirm whether RBC has made registrations that may be necessary to perfect its security interests, if any, in intellectual property of Premier;

24. we are qualified to practice law in the Province of Ontario only and, accordingly, express no opinion herein as to the laws of any jurisdiction other than the Province of Ontario and the laws of Canada applicable herein; and

25. To the extent necessary, this opinion should be considered together with our opinion dated January 8, 2020 in respect of the security granted by the Borrower to RBC.

With respect to our assumptions referred to above, we would suggest that, at the very least, you: (i) satisfy yourself that all monies or other valuable consideration referred to in paragraph 6 above were actually advanced or given by RBC to the Borrower; and (ii) satisfy yourself that the Borrower is still indebted to RBC and the amount of such indebtedness.

E. MISCELLANEOUS

The opinions expressed herein are provided solely for the benefit of the Receiver and may not be used or relied upon by any other person in connection with this or any other matter.

192

- 6 -

We appreciate the opportunity to be of service to you with respect to this matter and would be pleased to answer any questions or address any concerns which you may have in relation thereto.

Yours truly,

MINDEN GROSS LLP

/Jl;11/4 {){&,~ Lif

#4059885 vi I 4112412

193-

7 -

SC

HE

DU

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"A"

PR

EM

IER

FO

OT

WO

RK

S IN

C.

Corp

orate Profile R

eport

Corporate N

ame:

Prem

ier Footw

orks Inc. F

ormer C

orporate Nam

e: N

IA (as o

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ame(s):

NIA

Expired B

usiness Nam

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IA Jurisdiction

Ontario

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Ham

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L8L

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Date o

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Decem

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2016 ( am

algamating

corporations w

ere 2526708

Ontario

Inc., P

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alk'n Com

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ntario Lim

ited) C

orporate Status: A

ctive D

irectors: U

nknown

Officers:

Unknow

n

194

Bu

siness D

ebtor:

File C

urrency Date:

Secu

red

Party

Royal B

ank o

f Canada

National

Leasing

Gro

up

Inc.

-8 -

SC

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Person

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PR

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February 11, 2020

Secu

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Prem

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20181031 0944 1793 6517 R

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732720366 20171006 1335 6005 7046

Place

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rthotic Lab

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5 I,E

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ll ultra shockw

ave w

ith related com

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f every nature or kind described in A

greement

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ebtor, as am

ended from

time to

195-

9 -

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ile No

. R

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. R

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isc. P

arty P

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Address

time,

together with

all attachm

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*Collateral: C

G -

Con

sum

er Goods, I -

Inventory, E -

Equipm

ent, A-A

ccoun

ts, 0 -O

ther, MV

I -M

otor Vehicle Included

#3975653 vl J 4112412

Ontario Orthotic Lab Inc.

Premier Footworks Inc.

Total

ReceiptsAccounts receivable 240,801.14 2,175.00 242,976.14 Equipment sale proceeds 169,160.20 56,602.05 225,762.25 Inventory sale proceeds 54,021.93 63,511.54 117,533.47 Intercompany Receivable - Slawner 57,848.31 6,318.39 64,166.70 Intellectual property sale proceeds (inclusive of HST) (Note 1) 27,334.53 29,165.47 56,500.00 Cash on hand 18,726.10 9,437.83 28,163.93 Prepaids 8,713.12 888.51 9,601.63 Reimbursement from Ernst & Young Inc. 4,373.94 4,373.94 8,747.87

580,979.27 172,472.73 753,451.99

DisbursementsReceiver's fees and disbursements (to March 31, 2019) (Note 2) 107,067.14 31,784.54 138,851.68 Legal fees and disbursements (to May 31, 2019) (Note 2) 18,491.03 5,489.35 23,980.38 Occupation Rent 28,211.65 30,099.15 58,310.80 HST paid (ITC) (Note 3) 24,353.50 9,618.74 33,972.24 IT - backup/storage 20,985.50 - 20,985.50 Utilities and telephone 12,980.51 1,708.77 14,689.28 Retained employees/consultant fees 5,947.22 - 5,947.22 Stock-taking and possession - 5,364.90 5,364.90 Storage books and records 1,168.33 1,168.33 2,336.66 Bank charges / credit card fees 1,811.27 3.00 1,814.27 Property maintenance / snow removal 1,712.50 - 1,712.50 Waste removal / Garbage 1,710.42 - 1,710.42 Insurance 1,079.87 581.17 1,661.04 Appraisal fees 975.17 524.83 1,500.00 Miscellaneous 748.39 755.98 1,504.37

Total Disbursements 227,242.50 87,098.76 314,341.26

Balance as at January 31, 2020 353,736.76 85,373.97 439,110.73

Unpaid Disbursements: (Note 2)Unpaid Receiver Fees to (April 1, 2019 to October 31, 2019) 18,654.77 5,537.96 24,192.73 Unpaid Legal Fees to (June 25, 2019 to January 8, 2020) 3,136.02 930.98 4,067.00 HST on Unpaid Receiver and Legal Fees 2,832.81 840.96 3,673.77 Fee Accrual ($20,000 plus HST) 17,426.63 5,173.37 22,600.00

Balance Available for Distribution 311,686.53 72,890.70 384,577.23

Less: Holdback for potential CRA - deemed trust priority 55,000.00 - 55,000.00

Proposed Distributions:Service Canada - WEPP 81.4 priority payment 42,487.54 28,921.10 71,408.64 Royal Bank of Canada 200,000.00 40,000.00 240,000.00

Note 1: The intellectual property sale proceeds have been allocated between the two entities based on book value.

Note 2: Receiver/Legal fees and disbursements (including the Fee Accrual) have been allocated on a pro rata basis between the two entites based on gross realizations.

Note 3: HST refunds are not included in receipts due to uncertainty of refund from CRA.

ONTARIO ORTHOTIC LAB INC. AND PREMIER FOOTWORKS INC.STATEMENT OF RECEIPTS AND DISBURSEMENTS AS AT JANUARY 31, 2020

Total Receipts

$

APPENDIX "L" 196

APPENDIX "M"

197

BETWEEN:



COMMERCIAL LIST


- and-

Applicant


2335040 ONT ARIO INC. AND 9339-6497 QUEBEC INC.

AFFIDAVIT OF GARY ABRAHAMSON (Sworn March 11, 2020)

Respondents

I, Gary Abrahamson, of the City of Toronto, in the Province of Ontario MAKE OATH AND SAY:

1. I am President and a Licensed Insolvency Trustee with The Fuller Landau Group Inc.

("Fuller Landau"), the Court Appointed Receiver (the "Receiver") of Ontario Orthotic

Lab Inc. and Premier Footworks Inc. (the "Debtors") and as such have knowledge of the

matters deposed to herein, except where such knowledge is stated to be based on

information and belief, in which case I state the source of the information and verily

believe such information to be true.

2. The Receiver was appointed, without security, of all of the assets, undertakings and

properties of the Debtors by Order of the Court dated December 13, 2018.

198

3. The Receiver has prepared invoices in connection with its appointment as Receiver

detailing its services rendered and disbursements, inclusive of HST, incmTed for the

period from December 8, 2018 through to the date of October 31 , 2019. (the "Period") in

the amount of$184,240.17 (comp1ising fees of$158,385.00, disbursements of $4,659.41,

and HST of $21 ,195.76).

4. Attached hereto and marked as Exhibit "A" to this Affidavit are a Summary of Invoices,

a Summary of Fees (Hours and Rates), and copies of the invoices together with

supporting time dockets. The invoices and time dockets disclose in detail the nature of

the services rendered; the time expended by each person and their hourly rates;

disbursements charged; and the total charges for the services rendered.

5. The Receiver spent a total of 540.71 hours on this matter during the Period resulting in

fees totaling $158,385.00. As reflected in the billing summary the average hourly rate in

respect of the Period is $292.92.

6. The hourly billing rates detailed in this Affidavit are comparable to the hourly rates

charged by Fuller Landau for services rendered in relation to similar proceedings.

7. To the best of my knowledge the hourly billing rates charged in the course of these

proceedings are comparable to rates charged by other Greater Toronto Area practitioners

providing similar services and are reasonable in light of the services provided in this

matter.

8. This Affidavit is made in support of a motion to, inter alia, approve the attached accounts

of the Receiver and the fees and disbursements detailed therein, and for no improper

purpose whatsover.

SWORN before me at the City of ) Toronto, in the Province of Ontario ) this i/-lJ-,day of.March 2020. )

)

~~ ~ 11Alnna unoa 1~1va, d Commissioner, etc., Province of Ontario. tor The Fuller Landlu Group Inc. and Its associates and affffillll. !:xoim Saotember 4. 2021

GARY RAHAMSON

199

Attached is Exhibit "A"

Referred to in the

AFFIDAVIT OF GARY ABRAHAMSON

Sworn before me

tt.. This // day of March, 2020

~kt,__)

Commissioner for taking Affidavits, etc

"' 111111,- J•t!lM ;111va , ,;ommiSSIOner, etc., "Ovtncf ,1, r1ntano" /or The Fuller landau , roi11, ""' ~nr its associates and afffllllla" "r.rnre ,aotP.mtler 4, 2021

200

Sr.No. Invoice Invoice Date No,

1 31-Dec-18 131722 2 31-Jan-l 9 132563 3 28-Feb-19 132907 4 31-Jul-19 136977 5 31-Oct-19 138267

Total

The Fuller Landau Group Inc. In its Capacity as Court Appointed Receiver of

Ontario Orthotic Lab Inc. and Premier Footworks Inc.

Summary of Fees by Invoice of the Receiver For the period up to October 31, 2019

No of Fees Disbursements* Hours $ $

171.75 $ 55,688.75 $ 327.55 $ 165.10 $ 46,971.00 $ 4,307.00 $ 65.87 $ 18,231.45 $ 11.48 $ 47.87 $ 13,314.45 $ - $ 90.12 $ 24,179.35 $ 13.38 $

Total $

56,016.30 51,278.00 18,242.93 13,314.45 24,192.73

540.71 $ 158.385.00 $ 4,659.41 $ 163,044.41

HST $

$ 7,282.11 $ 6,666.14 $ 2,371.58 $ 1,730.88 $ 3,145.05

$ 21,195.76

* Disbursements comprises of locksmith charges, Canada Post mail redirection, IT service providers and coiirier charges paid by Fuller.

Summary of Fees (Rates and Hours)

Average Staff Hours Amount Hourly Rate Restructuring and Insolvency $ $

G. Abrahamson 53.50 26,750.00 500.00 K. Pearl 0.60 297.00 495.00 A.Erlich 2.30 885.50 385.00 J.Samson 149.30 46,107.00 308.82 K. Jariwala 207.30 54,123.05 261.09 M.Niva 120.60 29,428.87 244.02 S. Murphy 5.50 550.00 100.00

Accounting, Tax and Other Suggort K.Regan 1.27 197.68 155.65 M. Baxter 0.34 45.90 135.00

Total 540.71 158,385.00 292.92

Exhibit II A 11

Invoice Total $

$ 63,298.41 $ 57,944.14 $ 20,614.51 $ 15,045.33 $ 27,337.78 $ 184,240.17

201I!!..... THE FULLER

~ ) LANDAU GROUP1Nc Invoice No. 131722

December 31 , 2018

Client No. 1308124:02 GFA Ontario Orthotics Lab Inc. c/o The Fuller Landau Group Inc. in its capacity as Court Appointed Receiver 151 Bloor Street West, 12th Floor Toronto, ON M5S 1S4

Attention: Gary Abrahamson

INVOICE

TO PROFESSIONAL SERVICES RENDERED:

With respect to our appointment as Court Appointed Receiver of Ontario Orthotics Lab Inc. and Premier Footworks Inc. for the period December 8, 2018 to December 31, 2018, including:

• Planning and preparation of possession memorandum and checklist; • Attend at two retail locations and head office to meeting with employees and management re: taking

possession; • Meeting with certain of the Company's employees regarding continued employment; • Numerous telephone calls with RBC and Aird Berlis LLP re: issues and status; • Initiate correspondence with service providers to advise of receivership order and continued service • Arranging for new insurance coverage; • Corresponding with the Companies' payroll provider regarding T4's and ROEs; • Draft and finalize, Confidentiality Agreement Confidential Information Memorandum (CIM), provide

same to prospective purchasers; • Contacting liquidators to arrange for viewings of the Company's fixed assets and inventory; • Attending premises to meet liquidators; • Numerous conference calls and e-mail correspondence to discuss and understand the status of the

Companies IT back-up; • Arranging for the back-up and virtualization of the Company's servers; • Respond to customers seeking status of orders and return of property; • Tour premises with prospective purchasers; • WEPP processing, T4s and ROEs for employees; and • Generally, all other matters relating to the above not specifically detailed herein

OUR STANDARD FEE

G. Abrahamson - 38.30 hrs. @ $500.00/hr. A. Erlich - 2.30 hrs. @ $385.00/hr. J. Samson - 61.50 hrs. @ $300.00/hr. K. Jariwala - 55.70 hrs. @ $250.00/hr. M. Niva - 13.95 hrs. @ $235.00/hr.

Please remit to:

THE FULLER LANDAU GROUP INC.

Accts Receivable

151 Bloor Street West, 12th Floor Toronto, Ontario Canada M5S 1 S4 Toronto, Hamilton

. .. turn over for page 2

Tel: (416) 645-6500 Fax: (416) 645-6501

www.fullerllp.com

202

Ontario Orthotics Lab Inc. December 31, 2018 Page2

Our fee ........ ..... .. ......... ............. ... .... ..... .. ... .... ........... ................ .... ................. ... .. ... ..... $ 55,688.75

Disbursements... ..... .... .. ............ ... ........ .. ...... .... ... ................. ............... ... .... ............... 327.55 - ----- - -Subtotal .... ... ....... ........... ... .. ... .... ......... ...... .............. .......... .. .... .......... ..... ...... ...... ........ 56,016.30

HST.... .. ..... ..... ..... ....... .. .... .......... .... . .... ... .. . ... . ......... ...... ... ...... . .... .. ......... ....... ...... ... .... . 7,282.11 ____ .....;.. __ _ BALANCE DUE ..... .......... ......... ............. ... .... ........ .... ...... ... ..... ...... ......... ........ .... ........ $ 63,298.41

=======

Note:

Disbursements= Chang ing locks and mail forwarding

HST Registration No. R130795669

Payment is due on receipt of account. Amount outstanding in excess of thirty days will be charged interest at 12% per annum until paid in full.

Cardholders Name:

Credit Card Type:

Credit Card Number:

Si nature:

Please remit to:

THE FULLER LANDAU GROUP INC. Accts Receivable

151 Bloor Street West, 12th Floor Toronto, Ontario Canada M5S 1S4

□ Visa □ MasterCard

Toronto, Hamilton

CVD:

Expiration Date:

Date:

Tel: (416) 645-6500 Fax: (416) 645-6501

www.fullerllp.com

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of t

he

pre

mis

es,

cont

actin

g al

arm

m

onito

ring

age

ncy

to n

otify

ab

ou

t rec

eive

rshi

p; T

ou

r pr

emis

es w

ith W

ayne

to u

nder

stan

d lo

catio

n o

f in

vent

ory,

pat

ient

reco

rds,

fix

ed a

sset

s et

c.;

d/w

var

ious

as

pect

s w

ith W

ayne

to u

nder

stan

d st

atus

of e

mpl

oyee

s;

busi

ness

; in

vent

ory;

ass

ets;

pat

ient

rec

ord;

14/1

2/20

18

Tak

ing

poss

essi

on -

Mee

ting

with

Sta

ff a

nd

man

agem

ent,

inf

orm

em

ploy

ees

of W

EP

P P

rogr

am a

nd

requ

irem

ents

to

appl

y; e

mpl

oyee

ta

sk a

nd te

rm l

ette

rs;

back

ups

and

imag

ing

of

IT s

yste

m;

Em

ploy

ee w

epp

clai

ms,

acc

ount

ing

reco

rds,

dra

fting

cor

resp

onde

nce

for

Mon

eris

re.

cha

ngin

g b

an

k ac

coun

ts f

or

cred

it ca

rd

proc

essi

ng,

tele

phon

e di

scus

sion

with

E&

Y tr

uste

e D

.Sal

dana

; R

evi

ew

AIR

and

A/P

lis

tings

with

S.P

elan

; re

view

dem

ands

and

cor

resp

onde

nce

from

cre

dito

rs;

notif

y 2

Pre

mie

r/W

NC

land

lord

s o

f rec

eive

rshi

p an

d se

rvic

e or

der;

ass

ist R

.Joh

n in

dra

fting

a e

mai

l to

empl

oyee

gro

up;

emai

l to

Gle

n G

odre

y re

. 20

Vog

ell

Roa

d;

Pa

ge

2 o

f 12

$300

.00

3.40

1,

020.

00

$250

.00

3.50

87

5.00

$300

,00

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160.

00

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ulle

r La

ndau

LLP

04

Jan

, 20

19

Bill

ing

Wo

rksh

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mar

y P

arm

er -

Clie

nt C

ode

Filt

ers

Use

d:

-T

ime

Exp

ense

Dat

e:

2000

-01-

01

to

2018

-12-

31

-E

ng

ag

em

en

t Na

me

: O

nta

rio

Ort

ho

tics

La

b ln

c. -

Re

ceiv

ers

hip

to

O

nta

rio

Ort

ho

tics

Lab

Inc.

-R

ece

ive

rsh

ip

Pri

ma

ry P

art

ne

r: A

bra

ha

mso

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, G

ary

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FA

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CR

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GT

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Gen

eral

CR

I A

GT

A

GT

80

Gen

eral

KE

J

KE

J

14/1

2/20

18

On

site

GO

LAB

: m

eetin

g w

ith e

mpl

oyee

s to

dis

cuss

is

sues

; ta

ke c

ontr

ol o

ver

asse

ts a

nd g

athe

red

acc

ou

ntin

g a

nd

oth

er

imp

ort

an

t in

form

atio

n f

rom

e

mp

loye

es

to (

incl

. T

ria

l bal

ance

, A

R,

Inve

ntor

y, A

P,

Cu

sto

me

r in

form

atio

n, e

tc.)

; co

ord

ina

te to

re

stri

ct u

ser

acc

ou

nts

fo

r S

AP

; co

ord

ina

te w

ith a

larm

Mo

nito

rin

g

ag

en

cy to

cha

nge

alar

m c

odes

and

aut

horiz

atio

n d

eta

ils:

fetc

h u

tility

bill

s fo

r fu

rth

er

corr

esp

on

de

nce

; d

iscu

ss w

ith I

T -

re:

IT in

fras

truc

ture

, co

nsul

tant

, lo

gin

cred

entia

ls f

or w

ebsi

te a

nd o

the

r on

line

acce

ss;

dra

ft

em

plo

yme

nt l

ett

er f

or

Sh

an

no

n;

d/w

Ma

rco

re:

co

mp

lete

d o

rde

rs r

eady

to s

hip

;

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18

M

ee

t an

d a

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t Ga

ry a

nd

Jo

sh r

e: p

rog

ress

on

rece

iver

ship

(in

cl.

cha

ng

e o

f acc

ess

co

de

/lock

s/ke

ys,

plan

to

ta

ke c

ontr

ol o

ver

clin

ics,

de

cid

ing

wh

o p

roce

ss

WE

PP

A (

E&

Yv/

s F

LG),

stat

us o

f RO

E's

and

T4'

s w

ith

Cer

idia

n +

FLG

aut

hori

zatio

n, I

T c

on

tro

ls -

plan

me

etin

g

with

CC

S I

T,

secu

rin

g c

ritic

al i

nfo

rma

tion

on

SA

P,

sho

rtlis

t e

mp

loye

es

to b

e hi

red

for

rece

iver

's

ass

ista

nce

; pl

an t

o e

valu

ate

sta

tus

of p

rod

uct

ion

an

d

po

ssib

ility

to c

om

ple

te t

he o

rder

s; p

lan

to s

cou

t p

ote

ntia

l buy

ers;

fe

tch

upd

ated

AR

; p

lan

to

ob

tain

a

sse

t an

d in

ven

tory

co

un

t an

d a

pp

rais

al f

rom

liq

uida

tor,

pl

an t

o p

rep

are

info

rma

tion

pa

cka

ge

for

pote

ntia

l bu

yers

; fe

tch

in

terc

om

pa

ny

rece

ivab

le;

sch

ed

ule

m

ee

ting

with

em

plo

yee

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lan

visi

ts to

OO

lab

loca

tion

an

d pl

an f

orw

ard

act

ion

ab

le f

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ne

xt w

ee

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re in

form

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ail

insu

ran

ce c

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ary

su

mm

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sin

g lo

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d a

mo

un

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ma

il C

hri

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d S

ha

nn

on

re:

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ive

SA

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cco

un

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00

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dau

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04

Jan

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19

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Pri

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sses

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OA

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TO

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ting

with

C

CX

IT (

J.M

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on

ald

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. b

ack

up

s o

f IT

sys

tem

s a

nd

se

rvic

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and

wal

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st in

p

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w

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rosp

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ovid

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our

with

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od

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d a

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qu

est

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gard

ing

spe

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sse

ts;

eq

uip

me

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ust

om

er

list;

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ee

ting

with

BJ

Win

nin

g o

f In

finity

Ass

et r

e. a

uct

ion

pr

opos

al;

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ew

fina

ncia

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port

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d d

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ts fr

om

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oo

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duct

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cess

with

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and

di

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ven

tory

co

un

t of t

he

ord

ers

on

ha

nd

on

pro

du

ctio

n

line;

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con

cile

ord

ers

with

th

e in

form

atio

n p

rovi

ded

fro

m

Fo

iwa

rd m

otio

n; p

rep

are

est

ima

ted

la

bo

ur

requ

ired

fo

r pr

oduc

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an

d e

stim

ate

po

ssib

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et m

arg

in g

en

era

ted

on

co

mp

letio

n o

f ord

ers;

(b

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ee

ting

with

po

ten

tial b

uyer

s to

dis

cuss

th

e

pote

ntia

l in

tere

st a

nd w

alk

thro

ugh

the

pre

mis

es

to

sho

wca

se in

ven

tory

an

d f

ixed

ass

ets

; (c

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ee

ting

with

Ga

ry a

nd

Jo

sh r

e: f

ea

sib

ility

to

com

ple

te t

he

ord

ers,

eva

lua

te in

tere

st o

f po

ten

tial b

uye

r a

nd

sta

tus

of o

the

r pe

ndin

g is

sue

s;

18

/12

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18

T

ele

ph

on

e d

iscu

ssio

n w

ith C

erid

ian

payr

oll r

e.

Em

ploy

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4s a

nd R

OE

, pr

ovid

e a

copy

of t

he

Re

ceiv

ers

hip

ord

er;

arr

an

ge

me

nts

of w

ire

for

pa

yme

nt;

d

raft

Re

ceiv

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s 0

0 L

ab a

nd

Pre

mie

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45

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6

notic

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vie

w a

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wo

rk o

n e

mp

loye

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EP

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spre

ad

she

et w

ith S

ha

nn

on

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an;

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ew

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from

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de.,

util

ities

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dro,

gas

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tern

et,

tele

ph

on

e)

ne

w

acc

ou

nts

an

d r

ea

din

gs

req

ue

ste

d.;

re

vie

w in

terc

om

pa

ny

rece

iva

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s

Pa

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4 o

f 12

$300

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B

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mar

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Clie

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Filt

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Use

d:

-T

ime

Exp

ense

Dat

e:

2000

-01-

01

to

2018

-12-

31

-E

ng

ag

em

en

t Nam

e:

Ont

ario

Ort

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s La

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Inc.

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Pri

ma

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art

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bra

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, G

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(G

FA

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clin

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prep

are

cost

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efit

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or

OO

La

bs;

att

en

d c

ust

om

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an

d c

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eks

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em

ail;

fill

in

ass

ets

and

cre

dito

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info

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in 2

45-2

46 n

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e;

revi

ew

pre

-pa

id s

che

du

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to s

ho

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ote

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cove

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follo

w u

p o

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act

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S

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cco

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pre

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on

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r 2

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no

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raft

info

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cka

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roce

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19

/12

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18

C

on

tinu

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po

sse

ssio

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Dra

ft a

nd f

ina

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Co

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taff

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p

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ha

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tele

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resp

on

d t

o 0

0 L

ab

cu

sto

me

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ee

kin

g s

tatu

s o

f ord

ers

a

nd

ret

urn

of p

rope

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ge

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00

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ndau

LLP

0

4 J

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2019

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illin

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Pri

ma

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art

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Clie

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Filt

ers

Use

d:

-T

ime

Exp

ense

Dat

e:

2000

-01-

01

to

2018

-12-

31

-E

ng

ag

em

en

t Nam

e:

Ont

ario

Ort

hotic

s La

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c. -

Rec

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rtho

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lnc.

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ma

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2018

A

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cuss

pla

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o s

ecu

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nvi

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me

nt,

ch

an

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be

do

ne

to C

IM,

sco

uti

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bu

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ase

sta

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for

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an

d o

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r is

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s;

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b

ase

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n a

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ter

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pa

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nd

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ek

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or

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f in

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pe

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ain

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lea

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cco

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cord

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info

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and

dis

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difi

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Mo

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to d

raft

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re:

add

pre

mie

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otw

ea

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form

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inve

nto

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um

ma

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ran

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list o

f m

ach

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logo

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form

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n,

term

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nd

co

nd

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Pag

e 6

of 1

2

$250

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00

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4 J

an

, 2

01

9

Filt

ers

Use

d:

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ime

Exp

en

se D

ate:

20

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to

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18-1

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Ful

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Land

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20

/12

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18

C

ontin

ued

dis

cuss

ion

with

IT

pro

vid

er

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. re

mot

e ac

cess

; te

leph

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llum

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soft

war

e pr

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lock

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cce

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leph

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at t

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y a

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r as

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ss p

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l to

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om A

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an

g

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ap

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en

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nce

at

Pre

mie

r F

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two

rks

clos

ed

clin

ics

(Ha

milt

on

, S

ton

eyc

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k, M

issi

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ns)

;

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In

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on

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with

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en

t an

d s

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ll w

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o d

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ss S

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-au

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late

d t

o

all

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ics

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d in

ter-

com

pa

ny

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nsa

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revi

ew

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se f

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ran

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en

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rep

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f rec

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d

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k q

uo

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r n

ew

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t H

OC

and

QO

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tion

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f p

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ise

s;

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ge

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Tim

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En

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am

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On

tari

o O

rth

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b In

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Re

ceiv

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hip

to

O

nta

rio

Ort

ho

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Lab

Inc.

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vers

hip

Pri

ma

ry P

art

ne

r: A

bra

ha

mso

n G

, G

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(G

FA

)

CR

l A

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Gen

eral

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l A

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eral

JOS

KE

J

21

/12

/20

18

R

evi

ew

pro

po

sal f

rom

Can

Am

Ap

pra

iz;

revi

ew

of

Da

nb

ury

app

rais

al;

tele

phon

e d

iscu

ssio

n w

ith J

.Ord

on;

No

tify

all l

iqu

ida

tors

of 3

rd p

art

y o

wn

ers

hip

of s

ock

in

vent

ory

and

need

to

sepa

rate

ou

t in

prop

osal

s;

Re

vie

w o

f In

tact

insu

ranc

e po

licy

and

notif

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sure

r o

f re

quir

ed c

ha

ng

es

to p

olic

y; d

iscu

ssio

n w

ith

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odri

guez

and

S.P

elan

re.

Sha

rpe

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pe s

oftw

are

and

3 d

scan

ners

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any

lice

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g ag

reem

ents

; R

evi

ew

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ort f

rom

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rtig

as

re.

foo

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nt

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ts c

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cted

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lk N

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ph

on

e d

iscu

ssio

n w

ith J

.Ter

tigas

; R

evi

ew

of

upda

ted

NR

list

ing

from

S.P

elan

;

21

/12

/20

18

M

eetin

g w

ith G

ary

and

Jo

sh r

e: s

tatu

s o

f clin

ics,

in

sura

nce,

IT

, A

R c

olle

ctio

n, l

iqu

ida

tor p

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plan

to

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te c

linic

s, p

atie

nt r

ecor

ds a

nd o

the

r is

sues

; M

eetin

g w

ith G

ary

and

Chr

is r

e: i

nte

r-co

mp

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y tr

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d su

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ting

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vie

w A

R

sta

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t pre

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d b

y S

hann

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ting

with

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nnon

re

: un

ders

tand

ing

vari

ous

AR

info

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ap

e s

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ers

and

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re A

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ma

ry,

top

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me

d b

alan

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colle

ctio

n to

be

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cess

ed

in J

an

and

sto

p pa

ymen

t;

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e 8

of 1

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.00

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00

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au L

LP

04

Jan

, 2

01

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Bill

ing

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Clie

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d:

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Exp

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Dat

e:

2000

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01

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2018

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31

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ng

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em

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t Na

me

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T CR

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GT

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ener

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al

JOS

27

/12

/20

18

T

ele

ph

on

e d

iscu

ssio

n a

nd e

mai

l cor

resp

onde

nce

with

C

erid

ian

(Tra

cy S

hie

lds)

re.

cor

rect

ed T

4s

and

RO

Es;

te

lep

ho

ne

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cuss

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nd

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law

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old

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s) a

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r re

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ne

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cco

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d t

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na

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28

/12

/20

18

C

on

tinu

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WE

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pro

cess

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with

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rici

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f po

licy

an

d s

tatu

s fr

om I

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ct

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ran

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e. e

xist

ing

po

licy;

re

vie

w p

olic

y a

nd

co

ord

ina

te p

aym

en

t of J

an

ua

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rem

ium

; co

ntin

ue

d

follo

w-u

p w

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erid

ian

tele

ph

on

e d

iscu

ssio

n a

nd e

ma

il co

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cy S

hie

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re.

co

rrec

ted

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s an

d R

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s; t

ele

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ma

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ote

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ase

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m

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s; F

inal

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allis

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rah

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r re

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tele

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ndau

LLP

04

Jan

, 20

19

Bill

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mar

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Dra

ft ke

y ac

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lett

er fo

r em

ploy

ees,

pro

pert

y m

an

ag

er

and

liqui

dato

r; f

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EP

PA

info

rma

tion

on

o

nlin

e p

orta

l fo

r e

mp

loye

es;

co

nn

ect

with

CC

XIT

team

to

res

olve

th

e is

sue

; co

nta

ct B

ell

Ca

na

da

re:

co

ntin

uatio

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f pa

rt s

ervi

ces

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ll an

d se

nd e

mai

l fo

r in

stru

ctio

ns;

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TT

ota

ls:

10

/12

/20

18

R

ece

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lan

nin

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ith J

osh

; m

ulti

ple

ca

lls w

ith

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+P

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all

with

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yne

and

Ren

ee;

call

with

Je

nn

ifer

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m r

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ope

ratio

ns.

17

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18

R

evi

ew

BD

O s

tate

me

nts

an

d e

ma

il to

Bia

nca;

mu

ltip

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em

ails

with

Co

dy

at

For

war

d M

otio

n; N

OA

do

c; p

rep

fo

r T

OG

me

etin

g.

18

/12

/20

18

C

alls

with

Pe

ter

re:f

ile u

pdat

e; c

alls

with

Ke

n K

allis

h re

:file

; ca

ll w

ith D

avid

Sa

t E

Y r

e:f

un

ds

tran

sfer

; ca

ll w

ith

Pie

rre

Da

lco

urt

re:in

tere

st;

me

et A

nd

rew

re:p

rem

ise

s a

nd

ba

ckg

rou

nd

; e

ma

ils w

ith C

od

y re

:FM

in

ven

tory

an

d

prod

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atu

s; m

ee

t Jo

sh K

eyu

r re

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on

go

ing

m

att

ers

; m

ee

t C

hris

re

:acc

ou

ntin

g m

att

ers

19

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18

R

evi

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va

rio

us

vers

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s o

f CIM

an

d d

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ss w

ith

JS/K

J/A

E;

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nd t

o m

ee

t Sh

an

no

n a

nd

Ch

ris

re:N

R,

lnte

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mp

an

y in

form

atio

n;

calls

with

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er;

follo

w u

p w

ith B

OO

and

EY

20

/12

/20

18

E

ma

il an

d ca

ll w

ith B

OO

re:

reco

rds;

cal

l w

ith F

M

re:p

roce

ss a

nd s

tatu

s; c

all w

ith T

OG

re

:pro

cess

and

of

fer;

cal

l w

ith J

osh

and

KJ

re:o

ngoi

ng i

ssu

es

and

ass

et

reco

veri

es.

Cal

l with

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ve r

e:E

Y fu

nd

s

21

/12

/20

18

A

tte

nd

to

me

et J

osh

and

Ke

yur

on a

ll is

sue

s; r

evi

ew

in

ter

com

pa

ny

air

sta

tus

an

d a

ir s

tatu

s; u

pd

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re

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pro

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22

/12

/20

18

R

evi

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Da

nb

ury

ap

pra

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l an

d e

mai

l; e

ma

il Jo

sh

re:s

ame;

re

vie

w R

ory

C le

tte

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po

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resp

ond

to

grou

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ma

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ayn

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ndau

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illin

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Cal

l with

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mai

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rec

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ffid

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d d

raft

ord

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dis

cuss

w

ith A

B.

08/1

2/20

18

Rev

iew

of f

iles

and

plan

re:

day

1 is

sues

; in

tern

et

rese

arch

re:

loca

tions

.

11

/12

/20

18

R

evi

ew

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215I!-... THE FULLER

~ ) LANDAU GROUP1NC

January 31, 2019

Ontario Orthotics Lab Inc. c/o The Fuller Landau Group Inc. in its capacity as Court Appointed Receiver 151 Bloor Street West, 12th Floor Toronto, ON M5S 1 S4


INVOICE


Invoice No. 132563

Client No. 1308124:02 GFA

With respect to our appointment as Court Appointed Receiver of Ontario Orthotic Lab Inc. and Premier Footworks Inc. for the period January 1, 2019 to January 31, 2019 including:

• Responding to and facilitating due diligence requests by prospective purchasers including site attendances at plant and clinics;

• Review of offers from prospective purchasers and liquidators; • Collecting outstanding Accounts Receivables (A/R) including drafting and circulating A/R collection

letters with supporting statements; • Numerous A/R collection calls with Ontario Orthotic Lab customers; • Responding to Moneris re. customer credit card chargebacks/disputes and providing requested

supporting documentation; • Discussions and meetings with the Landlords of the Premises; • Negotiating and entering into an auction agreement with Danbury Global Services; • Attending on various telephone calls with Jonathan Ordon from Danbury regard ing the fixed asset

auction; • Negotiating and finalizing terms of Intellectual Property purchase and sale agreement with Factory

Shoe; • Closing of the Intellectual Property purchase and sale agreement with Factory Shoe; • Review secured claims re. leased equipment, rented equipment, process release letters and

facilitate return of leased/rented items to creditors; • Review and responding to numerous customers seeking return of product; • Reporting to RBC and Aird & Berlis LLP; • WEPP processing, T4 and ROE processing for employees; and • Generally, all other matters relating to the above not specifically detailed herein.

OUR STANDARD FEE

G. Abrahamson - 6.60 hrs. @ $500.00/hr. K. Pearl - 0.60 hr. @ $495.00/hr. J. Samson - 52.50 hrs.@ $315.00/hr. K. Jariwala - 68.80 hrs. @ $265.00/hr. M. Niva- 34.10 hrs.@ $245.00/hr. S. Murphy - 2.50 hrs. @ $100.00/hr.

Please remit to: THE FULLER LANDAU GROUP INC. Accts Receivable



Tel : (416) 645-6500 Fax: (416) 645-6501

www.fullerllp.com

216

Ontario Orthotics Lab Inc. January 31, 2019 Page 2

Our fee ................. .. .......... ......... ... .. .. .... ............. ... ..... ... ... ......... ........ .. ........ .. ............. . $ 46,971.00

Disbursements....... .. ...... .. .... ........ .. ...... .... ....... ...... .. .... .. .. .......................... ... .......... .. . 4,307.00 --- -----

Subtotal ... .. ..... .... ..... ........ .. .... . .. ... .. ........... .. .. ............... ... .. ... ... .... ... ... ............... ..... .... . 51 ,278.00

HST . .. .. ... ... .. .. ... .... .. ... ... .. ..... .. . ... ... .. . ...... ..... ... .. .. . ..... ... .. .. . ... .... .. . . .......... .. . ... . .... ...... ..... 6,666.14 - ------'--- -

BALANCE DUE .. .. ............. ..... ............... ... .... .. ......... ...... ... ...... .. ...... .. ............. .......... .. $ 57,944.14 ========

Note:

Disbursements= CCXIT Computer Services, HostDime.com Inc. and courier charge

HST Registration No. R 130795669


Cardholders Name:

Credit Card Type:

Credit Card Number:

Si nature:

Please remit to: THE FULLER LANDAU GROUP INC. Accts Receivable 151 Bloor Street West, 12th Floor Toronto, Ontario Canada M5S 1 S4

□ Visa □ MasterCard

Toronto, Hamilton

CVD:

Expiration Date:

Date:

Tel: (416) 645-6500 Fax: (416) 645-6501

www.fullerllp.com

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loye

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R

evi

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fina

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filin

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from

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raft

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all

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oo

two

rks

lan

dlo

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visi

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of

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an

d t

ha

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om

pa

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ab

an

do

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d t

he

P

rem

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rio

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ap

po

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all w

ith G

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rah

am

son

re

. st

atu

s a

nd

str

ate

gy

and

pla

nn

ing

; re

vie

w

corr

esp

on

de

nce

fro

m l

eg

al c

ou

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l re

pre

sen

ting

Vo

gu

e

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oe

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ad

em

ark

dis

pu

te w

ith P

rem

ier

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otw

ork

s/W

alk

N'C

om

fort

tra

de

na

me

and

tra

de

ma

rks;

fo

rwa

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o K

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llish

; re

vie

w y

ea

r en

d p

ack

ag

e fr

om

Ce

rid

ian

an

d in

stru

ctio

ns

to S

ha

rry/

Ke

yur

to m

ail

to a

ll e

mp

loye

es;

te

lep

ho

ne

dis

cuss

ion

with

A.C

olu

ccio

FC

A

insu

ran

ce B

roke

rs r

e. p

rici

ng

an

d c

ove

rag

e le

vel r

e.

polic

y; f

orw

ard

ND

A a

gre

em

en

t to

pro

spe

ctiv

e

pu

rch

ase

r Ja

red

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alli

sh o

f Fir

eP

ow

er

Ca

pita

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lan

re

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or

foo

twe

ar

retu

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d t

o B

lun

dst

on

e

an

d r

evi

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of d

eta

ils;

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e 2

of 1

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$265

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Gen

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KE

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03/0

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Rec

onci

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endi

ng A

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nd d

raft

lette

rs f

or

colle

ctin

g r

ece

iva

ble

s fo

r 2

17

cu

sto

me

rs;

resp

on

d t

o

cre

dito

r's

en

qu

iry

for

pro

of o

f cla

im;

follo

w u

p w

ith C

hri

s a

nd

ob

tain

Sla

wn

er

acc

ou

nt

in b

oo

ks o

f pre

mie

r, s

can

a

nd

sto

re e

mp

loye

r co

py

of R

OE

an

d T

4's

in O

RC

pd

f fo

rma

t fo

r fu

rth

er

reco

rd ;

re

vie

w le

tte

r fro

m J

SC

WM

LL

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coo

rdin

ate

with

IT

to s

et-

up

VP

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or

acc

ess

to

O

OL

ab

's n

etw

ork

; fo

llow

up

with

Ch

ris

for

fina

nci

al

sta

tem

en

t and

sen

d to

pot

entia

l bu

yer;

cha

nge

em

plo

yee

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dre

ss b

ase

d o

n ·e

ma

il a

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ca

lls f

or

furt

he

r co

rres

pond

ence

; co

mpi

le e

mpl

oyee

add

ress

and

co

ordi

nate

with

Sha

rry

to d

ispa

tch

RO

E a

nd T

4's;

pr

epar

e st

ate

me

nt o

f est

imat

ed e

xpen

se;

04/0

1/20

19

Pre

mie

r F

ootw

orks

lnc.

-m

eetin

g w

ith D

r. A

li T

abriz

i at

Wal

k'N

Co

mfo

rt R

ichm

ond

Hill

clin

ic,

an

swe

r qu

estio

ns

re.

sale

s pr

oces

s an

d fo

rm o

f offe

r, r

eque

sts

for

info

rmat

ion

pert

aini

ng t

o le

ases

and

key

em

ploy

ees;

in

spe

ct p

rem

ises

; co

ordi

nate

a c

onfe

renc

e ca

ll w

ith

form

er

empl

oyee

s S

teph

anie

Cor

reia

, D

r. C

alvi

n C

hui

and

Dr.

Tab

rizi a

s pa

rt o

f du

e d

ilige

nce;

Sha

nnon

Pel

an

re.

Blu

ndst

one

refu

nd;

tele

phon

e di

scus

sion

with

pr

ospe

ctiv

e p

urc

ha

ser H

ealth

Cas

a M

ike

Gas

par

and

coor

dina

te m

eetin

g fo

r M

onda

y; fo

rwar

d C

IM to

Mik

e G

asp

ar

of H

ealth

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a; e

mai

l cor

resp

onde

nce

to P

ierr

e D

elac

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ealth

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ales

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cess

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Dra

ft le

tte

r fo

r cl

osed

clin

ics

land

lord

and

ope

ratio

nal

stor

age

unit;

cal

l T

eksy

stem

gro

up a

nd A

DT

re:

find

alar

m m

onito

ring

com

pa

ny

for

Ric

hmon

d H

ill c

linic

; em

ail C

hris

re:

mis

sing

OO

Lab

YT

D in

com

e s

tate

men

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Vau

ghan

orig

inal

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se;

prov

ide

mis

sing

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s fo

r 3

PF

I em

ploy

ees

to S

harr

y; c

oord

inat

e w

ith C

CX

IT a

nd

inte

rnal

IT

team

to

ge

t acc

ess

to V

PN

and

SA

P;

Pa

ge

3 o

f 18

$265

.00

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2.

067.

00

$315

.00

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88

2.00

$265

.00

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6.00

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ller L

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, 2

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pro

spec

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ealth

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of p

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bra

ha

mso

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M.N

iva,

an

d K

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a; d

raft

co

rre

spo

nd

en

ce t

o p

rosp

ect

ive

pu

rch

ase

r an

d o

bta

in

requ

este

d d

ue

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do

cum

en

ts a

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alth

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on

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mp

an

y fo

r R

ich

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nd

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clin

ic)

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cha

ng

e o

f au

tho

rise

d

pers

on a

nd i

nvo

ice

de

tails

-se

vera

l ca

lls a

nd

em

ails

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rep

are

pay

roll

and

mai

l M

inna

fo

r pr

epar

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cheq

ues;

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ord

ina

te w

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CX

IT r

e: f

urt

he

r is

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pre

seiv

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infr

ast

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and

sch

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ule

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all;

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ail

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is r

e: Q

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cu

sto

me

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ting

an

d s

ale

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gis

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for

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for

20

17

an

d 2

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ch

eq

ue

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ils a

nd

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ck A

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ved;

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of 1

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$315

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08

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C

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hir

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foam

ca

sts)

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vie

w w

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gu

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Re

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les

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nd w

ould

ne

ed

to

co

mp

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du

e

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with

in 2

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rs;

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lita

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ue

dili

ge

nce

re

qu

est

from

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alth

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sa c

om

pili

ng

da

ta p

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to

#

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rs

08

/01

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ea

m m

ee

ting

re:

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ima

te r

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rom

in

ven

tory

&

ass

ets

, IP

, In

ter-

co r

ece

iva

ble

an

d a

cco

un

t re

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st

atu

s o

f sa

les

pro

cess

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ut o

f po

cke

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en

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PP

cl

aim

s; G

all w

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e: d

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late

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file

se

rve

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nd s

ecu

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p

rese

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g I

T in

fra

stru

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A

tte

nd

ca

lls f

rom

cu

sto

me

r fo

r se

eki

ng

ret

urn

of t

he

ir p

rod

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s;

tra

ckin

g

AR

co

llect

ed

; se

ek

sale

s re

gis

ter f

or

PF

I o

f la

st 2

ye

ars

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rep

are

un

iqu

e c

ust

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er

list a

nd

an

aly

se c

ust

om

er

list

to f

ind

ou

t act

ive

an

d in

act

ive

cu

sto

me

rs,

dis

cuss

th

e

an

aly

sis

with

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sh -

send

it t

o p

rosp

ect

ive

bu

yer,

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-01-

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on

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liq

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om c

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AR

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BC

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dit

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vie

w a

nd

info

rm C

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sto

p u

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vis

a ca

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cuss

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vari

ous

prop

osal

of l

iqui

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r;

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19

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eetin

g w

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rah

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up

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te

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alcu

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d su

mm

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of o

ffer

s an

d e

stim

ate

d

ne

t pro

ceed

s; t

ele

ph

on

e d

iscu

ssio

n w

ith 4

2 N

iaga

ra

land

lord

Pau

l An

dre

w S

mith

dis

cuss

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re.

time

fra

me

o

n R

ecei

ver's

occ

upat

ion

and

wh

eth

er

he

is p

repa

red

to

ente

rtai

n p

urc

ha

ser

on a

ne

w le

ase

or

ass

ign

me

nt

of

exis

ting

leas

e;

tele

ph

on

e d

iscu

ssio

n an

d em

ail

corr

espo

nden

ce w

ith p

rosp

ect

ive

pu

rch

ase

r G

ram

e

Wh

ite

th

at

land

lord

will

no

t be

prep

ared

to

ass

ign

leas

e o

r e

nte

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ener

al

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I A

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ener

al

JOS

KE

J

JOS

KE

J

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18

/01

/20

19

T

ele

ph

on

e d

iscu

ssio

n w

ith H

.La

rkin

and

Re

vie

w d

raft

a

gre

em

en

t of p

urch

ase

and

sale

from

Hay

ley

Lark

in

revi

ew

with

G. W

hit

e o

f Fac

tory

Sho

e, d

iscu

ss r

evis

ions

w

ith H

ayl

ey

an

d G

rae

me

re.

$5

0,0

00

inte

llect

ua

l pr

oper

ty;

AIR

col

lect

ion

me

etin

g w

ith G

.Ab

rah

am

son

a

nd

K.J

ariw

ala

and

dis

cuss

str

ate

gy

an

d p

lann

ing;

te

leph

one

disc

ussi

on w

ith D

r. G

alvi

n C

hiu

req

ue

st fo

r hi

s Li

cens

ed C

hir

op

od

ist

cert

ifica

te b

ack

18

/01

/20

19

U

pd

ate

acc

ou

nt r

ecei

vabl

e, r

eco

nci

le c

ha

ng

es

sin

ce

last

cre

dit

card

run

an

d d

iscu

ss w

ith J

osh

; e

ma

il C

CX

IT

re:

rese

t p

ass

wo

rd f

or

emai

l acc

ou

nts

; ca

ll A

DT

Ca

na

da

In

c. t

o a

dd l

iqu

ida

tor

on t

he e

me

rge

ncy

list

; d

/w G

ary

an

d Jo

sh r

e: o

uts

tan

din

g A

R a

nd

str

ate

gy

to c

olle

ct th

e

am

ou

nt;

fo

llow

ste

ps

an

d e

ma

il q

ue

rie

s to

lllu

miti

re:

b

ulk

invo

ice

pri

ntin

g fo

r o

uts

tan

din

g a

cco

un

t rec

eiva

ble;

21

/01

/20

19

T

ele

ph

on

e d

iscu

ssio

n w

ith G

.Wh

ite

of

Fa

cto

ry S

hoe;

te

lep

ho

ne

dis

cuss

ion

with

So

nia

, D

an

bu

ry G

loba

l.

21

/01

/20

19

S

can

an

d e

ma

il cu

sto

me

r sta

tem

en

t to

Josh

fo

r fo

llow

up

with

cu

sto

me

rs;

atte

nd c

ust

om

er

call

re:

en

qu

iry

for

pro

du

ct n

ot y

et s

hipp

ed t

o c

ust

om

er

an

d t

he

de

po

sit

am

ou

nt;

22

/01

/20

19

N

R c

olle

ctio

ns,

calls

to

la

rge

st o

uts

tan

din

g c

ust

om

er

NR

(A

cad

em

y, H

ea

lthG

ea

r et

c.),

fol

low

-up

em

ails

and

re

cord

res

pons

es;

con

tinu

ed

dis

cuss

ion

with

G.W

hit

e o

f F

act

ory

Sh

oe

re.

for

m o

f ag

ree

me

nt o

f pu

rch

ase

and

sa

le;

tele

ph

on

e d

iscu

ssio

n w

ith H

ayl

ey

Lark

in r

e.

ag

ree

me

nt o

f pu

rch

ase

an

d s

ale

an

d t

imin

g i

ncl

ud

ed

a

dd

ress

ing

pu

rch

ase

rs r

esp

on

sib

ility

fo

r th

e co

sts

of

tra

nsf

er

$3

15

.00

$2

65

.00

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.00

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65

.00

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.00

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ge

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of

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00

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50

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00

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ulle

r La

ndau

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05

Feb

, 20

19

Bill

ing

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rksh

ee

t

Pri

ma

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art

ne

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Clie

nt

Co

de

F

ilte

rs U

sed

: -

Tim

e E

xpen

se D

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00-0

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agem

ent N

ame:

O

ntar

io O

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tics

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lnc.

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vers

hip

to

Ont

ario

Orth

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s La

b In

c. -

Rec

eive

rshi

p

Pri

ma

ry P

art

ne

r: A

bra

ha

mso

n G

, G

ary

(G

FA

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CR

I A

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80

Gen

eral

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I A

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Gen

eral

CR

I A

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Gen

eral

KE

J

JOS

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22/0

1/20

19

Com

pile

all

emai

l and

voi

ce m

ail

rece

ived

fro

m

cust

om

er

enqu

iring

fo

r de

posi

t and

ret

urn

of t

he

ir

pro

du

ct;

reve

rt to

cal

l fro

m C

RA

on

Pre

mie

r to

re

solv

e

quer

ies

for

Dec

201

8 re

turn

; em

ail a

nd c

alls

to

7 cu

stom

ers

dem

andi

ng p

aym

en

t fo

r ou

tsta

ndin

g in

voic

e fo

r co

llect

ion

of A

R;

corr

esp

on

d w

ith l

llum

iti t

o g

en

era

te

bu

lk in

voic

e p

rin

ting

an

d s

hip

pin

g in

fo f

or

ou

tsta

nd

ing

a

cco

un

t rec

eiva

ble;

cor

resp

ond

with

CC

XIT

re:

fo

llow

up

fo

r qu

otes

fo

r IT

bac

kup

and

relo

catio

n o

f ser

ver;

23

/01

/20

19

C

losi

ng

, re

vie

w a

gre

em

en

t o

f pu

rch

ase

and

sa

le a

nd

clo

sin

g d

ocu

me

nts

from

H.L

ark

in -

K.P

ea

rl e

xecu

ted

d

ocu

me

nts

and

fon

,var

d to

G.W

hit

e to

sig

n; t

ele

ph

on

e

dis

cuss

ion

with

Bel

l In

solv

en

cy D

ep

art

me

nt t

o o

bta

in

pro

cess

to

tra

nsf

er

tele

ph

on

e n

um

be

r/fa

x n

um

be

rs t

o

pu

rch

ase

r o

f a b

usi

ne

ss;

pro

cess

re

lea

se l

ett

er

to

Ne

op

ost

re.

po

sta

ge

ma

chin

es;

co

nfr

nn

atio

n o

f lo

catio

n

of m

ach

ine

s; d

raft

sta

tus

rep

ort

for

P.G

ord

on

RB

C a

nd

upda

te E

RV

23

/01

/20

19

R

evi

ew

(a)

cust

om

er

em

ail

re:

refu

nd t

o p

ay

the

in

voic

e

an

d (

b)

Sh

an

no

n's

em

ail

re:

me

tho

d t

o p

roce

ss c

red

it

care

:!; d

iscu

ss A

R f

or

ER

V;

7 e

ma

ils a

nd 1

cal

l re

: co

llect

ion

of A

R;

Pag

e 12

of 1

8

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.00

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.00

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4.00

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.00

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8.50

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ulle

r La

ndau

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05

Feb

, 20

19

Bill

ing

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Clie

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Use

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ime

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ense

Dat

e:

2000

-01-

01

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-E

ng

ag

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en

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e:

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Rec

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O

ntar

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Lab

Inc.

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hip

Pri

ma

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art

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bra

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mso

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, G

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eral

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KE

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24/0

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Att

enda

nce

at 4

2 N

iaga

ra S

t. H

amilt

on -

clos

ing

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Int

elle

ctua

l pro

pert

y tr

ansa

ctio

n w

ith F

act

ory

S

hoe,

ver

ify fu

nds

rece

ived

wit

h M

inna

; ar

rang

emen

ts

ma

de

with

Bel

l Ca

na

da

Ju

lie B

ea

uch

esn

e to

co

nta

ct

Gra

eme

to t

rans

fer

acco

unt;

rele

ase

purc

hase

d a

sse

ts

to G

raem

e in

clud

ing

cust

omer

list

and

00

Lab

m

ark

etin

g m

ate

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ls in

th

e b

oard

room

sto

rag

e r

oom

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ncer

n fr

om p

urch

aser

tha

t cu

sto

me

r lis

t inf

orm

atio

n m

ay

be r

elea

sed

thro

ugh

Da

nb

ury

auc

tion

as r

esu

lt o

f to

p co

vers

with

cu

sto

me

r lo

gos/

insi

gnia

on

them

; d

iscu

ss c

once

rn w

ith J

.Ord

on a

nd w

he

the

r th

e lo

go

ma

rks

can

be c

ut o

r re

mov

ed

24/0

1/20

19

Rev

ert t

o ca

ll C

RA

re:

OO

LA

B G

ST

/HS

T a

udit;

cal

l C

CX

IT r

e: p

rese

rvin

g in

fras

truc

ture

-al

tern

ativ

es,

cost

an

d pl

an;

call,

em

ail a

nd f

ax

(7 c

ust

om

ers

) re

: to

col

lect

un

paid

inv

oice

s; u

pd

ate

ch

arg

eb

ack

su

mm

ary

and

logi

n M

oner

is p

orta

l to

add

auth

oris

ed e

mai

l id

and

att

em

pt

auth

oriz

e fo

r ch

arge

back

not

ifica

tion;

cor

resp

ond

with

Jo

sh r

e o

the

r is

sues

(in

cl.

pro

du

ct r

etur

n en

quir

ies)

:

25

/01

/20

19

R

espo

nded

to

mu

ltip

le c

alls

and

sp

oke

to c

ust

om

ers

of

Pre

mie

r F

ootw

orks

Wa

lk'N

Co

mfo

rt w

ho h

ave

pai

d d

ep

osi

ts f

or

ort

ho

tic o

rder

s I p

ass

alo

ng

to D

an

bu

ry a

nd

ad

vise

cus

tom

ers

of o

ptio

n; F

acto

ry S

ho

e c

losi

ng

dis

cuss

ion

with

H.L

arki

n a

t Min

den

Gro

ss a

nd G

.Wh

ite

re.

IP c

losi

ng;

esta

te b

anki

ng a

nd p

roce

ss

dis

bu

rse

me

nts

fo

r p

aym

en

t inc

ludi

ng N

iaga

ra S

t. re

nt,

bell

phon

e , r

evi

ew

and

res

pond

to

Mon

eris

cha

rge

ba

ck

sum

ma

ry;

revi

ew

Min

den

Gro

ss u

pdat

ed c

losi

ng

agen

da r

e. F

acto

ry s

ho

e

Pa

ge

13

of

18

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00

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ime

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ense

Dat

e:

2000

-01-

01

to

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31

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ng

ag

em

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ame:

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Lab

Inc.

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vers

hip

to

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b In

c. -

Rec

eive

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p

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mar

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artn

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rah

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, G

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25/0

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Rea

d C

RA

fax

re:

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LA

B a

ud

it an

d pr

elim

inar

y as

sess

men

t; d

/w J

osh

re:

pend

ing

issu

es;

emai

l CC

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re

: re

qu

est

to in

sta

ll p

df d

rive

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n V

PN

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d r

est

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mot

e ac

cess

to l

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coor

dina

te w

ith l

llum

iti r

e: s

et

up

of b

atc

h in

voic

e p

rin

ting

in

pd

f; c

olla

te c

ust

om

ers

w

ho h

ave

cont

acte

d fo

r th

eir

dep

osit

and

retu

rn o

f th

eir

pr

oduc

ts;

sca

n c

usto

mer

sta

tem

en

t to

reve

rt d

ispu

ted

am

ou

nt;

28/0

1/20

19

Rel

ease

of p

urch

ased

ass

ets

to p

urc

ha

ser

(Lib

rary

of

wo

od

mo

lds)

an

d m

on

ito

r re

mo

val;

sho

vel/

cle

ar

sno

w

fro

m f

ron

t wa

lk-w

ay

an

d s

ide

wa

lk a

nd

pu

t do

wn

sa

lt;

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w-u

p w

ith A

da

m L

aw

an

d D

an

bu

ry r

e. s

ho

rt te

rm

sno

w r

em

ova

l co

ntr

act

; re

turn

vo

ice

ma

il m

ess

ag

es

to

Pre

mie

r F

oo

two

rk c

ust

om

ers

Sa

m F

itzu

zo a

nd

Vim

al

Ch

op

ra;

Da

nb

ury

re.

co

mp

ute

r h

ard

dri

ves

to b

e

cle

are

d;

tele

ph

on

e d

iscu

ssio

n 'v

'Jith

So

nia

Lo

cke

yer

at

Wa

lk'n

Co

mfo

rt li

qu

ida

tion

sa

le r

e. c

ust

om

ers

inq

uir

ing

o

n t

he

ir c

ust

om

ort

ho

tic

ord

ers

at s

tore

;

28

/01

/20

19

R

eso

lve

co

resu

ite

iss

ue

s in

SA

P in

co

ord

ina

tion

with

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um

iti t

o g

en

era

te in

voic

e in

ba

tch

an

d d

o v

ari

ou

s te

st

runs

; ca

ll M

on

eri

s to

ge

t acc

ess

to

Me

rch

an

t Dir

ect

W

eb

site

an

d c

he

ck fo

r a

ny

ne

w c

ha

rge

ba

ck;

ge

ne

rate

su

pp

ort

ing

do

cum

en

ts a

nd

fa

x to

Mo

ne

ris

for

Dr.

Sh

ikh

a

Sa

ree

n c

ha

rge

ba

ck d

isp

ute

no

tice

s;

No

tice

re:

tra

nsf

er

of p

ati

en

t re

cord

s -

prin

t, s

ign

·and

sca

n t

he

no

tice

s,

em

ail

IT te

am

in

stru

ctio

ns

to u

plo

ad

to

no

tice

on

FL

an

d

Pre

mie

r we

bsi

te;

29

/01

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19

A

IR c

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ns

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lep

ho

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cuss

ion

wit

h D

r. N

ea

l A

nd

rew

, A

ctiv

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rch

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Fo

ot

Clin

ic,

revi

ew

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im f

or

cre

dits

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uro

lato

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arg

es,

lis

t of o

rde

rs t

ha

t d

id n

ot

ship

), t

ele

ph

on

e d

iscu

ssio

n w

ith

Ale

xis

of B

rock

ville

C

hir

op

ract

ic a

nd

fo

rwa

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cco

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t sta

tem

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ts;

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vie

w

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x le

tter

; te

lep

ho

ne

dis

cuss

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wit

h a

ud

ito

r Jo

na

tha

n N

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lle;

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on

d v

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et

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d d

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up t

he

ir o

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B

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nkr

up

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pa

rtm

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ho

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cuss

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d

emai

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ence

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ify th

at R

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ho

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nu

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pe

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e

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ase

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f sa

me

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dvi

se p

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ser

to c

on

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l to

co

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te

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tran

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ho

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cuss

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with

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tan

catt

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ea

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0 V

og

ell

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cco

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t;

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ph

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oval

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r. M

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hm

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d D

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ava

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cu

sto

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ou

nt

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Dat

e:

2000

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01

to

2019

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31

Fu

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llect

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of O

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om t

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d d

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req

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sura

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d s

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il sp

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form

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o J

osh

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p

en

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19

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Clie

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Use

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Exp

ense

Dat

e:

2000

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01

to

2019

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31

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ng

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235I!!..... THE FULLER

~ ) LANDAU GROUP1NC Invoice No. 132907

February 28, 2019

Client No. 1308124:02 GFA Ontario Orthotics Lab Inc. c/o The Fuller Landau Group Inc. in its capacity as Court Appointed Receiver 151 Bloor Street West, 12th Floor Toronto, ON M5S 1S4


INVOICE


With respect to our appointment as Court Appointed Receiver of Ontario Orthotics Lab Inc. and Premier Footworks Inc. for the period February 1, 2019 to February 28, 2019 including:

• Collecting outstanding Accounts Receivables (A/R) including drafting and circulating A/R collection letters with supporting statements;

• Numerous A/R collection calls with Ontario Orthotics Lab customers review and respond to requests from customers claiming rights of offset;

• Responding to Moneris re. customer credit card chargebacks/disputes and providing requested supporting documentation;

• Corresponding with the Company's landlord at 42 Niagara St. and 20 Vogell Road in anticipation of vacating the premises;

• Coordinate removal and disposal of empty chemical containers (glue/oil) with Apex Environmental at 42 Niagara St.;

• Final walk through of premises at 42 Niagara St. and turnover of premises to landlord; • Corresponding with John Tertigas from Tert & Ross to backup all computers, laptops and w ipe hard

drives clear prior to auction sale; • Corresponding with CCXIT to coordinate removal of Ontario Orthotics Lab server from 42 Niagara

St; • Release of books and records belonging to other entities located at 42 Niagara St. ; • Attending on various telephone calls with Jonathan Ordon from Danbury regarding the fixed asset

auction and liquidation sale; • Preparing termination of service letters for utility providers; • Review and responding to numerous customers seeking return of product; • Reporting to RBC and Aird & Berlis LLP; • Attending to all banking matters; and • Generally, all other matters relating to the above not specifically detailed herein

OUR STANDARD FEE

G. Abrahamson - 4.00 hrs. @ $500.00/hr. J. Samson-14.70 hrs.@ $315.00/hr. K. Jariwala - 24.90 hrs. @ $265.00/hr. M. Niva - 19.10 hrs. @ $245.00/hr. M. Baxter - 0.17 hr. @ $135.00/hr. S. Murphy - 3.00 hrs. @ $100.00/hr.




Tel : (416) 645-6500 Fax: (416) 645-6501

www.fullerllp.com

236

Ontario Orthotics Lab Inc. February 28, 2019 Page 2

Our fee .... .. ......... ......... ........... .... .... .. .... .. ...... .......... .... ......... .... .................. ................. $ 18,231.45

Disbursements.......... .... .... ... ........ ...... .. .... ........... .......... ... ..... ......... .. .. ............ ..... ...... 11 .48 --------

Subtotal....... ... .. ... ... .......... .... .... .... ....... .. .. .. ....... ........... .. .. ... .. .... .... .... .. .. ........... .. ... .. ... 18,242.93

HST.... ... ... .. .... ... .... ... .. .. ... .......... ... .... ... .. .. ... .. .... .. .... ... .... .. .. .. ... ........ .... ... ........ . ... ......... 2,371.58 -----"----

BALANCE DUE ................ .... .. .. ........ ... ... ............ ....... ..... .. ..... .. .. ... .... .. .. .... .. ..... .. ...... .. $ 20,614.51 ========

Note:

Disbursements= Courier charge



Cardholders Name:

Credit Card Type:

Credit Card Number:

Si nature:


151 Bloor Street West, 12th Floor Toronto, Ontario Canada M5S 1 S4

D Visa □ MasterCard

Toronto, Hamilton

CVD:

Expiration Date:

Date:

Tel: (416) 645-6500 Fax: (416) 645-6501

www.fullerllp.com

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om D

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equ

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equi

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ove

serv

ers;

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rcha

ser

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o cu

sto

me

rs/ d

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ssio

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ith

K.K

allis

h an

d co

rrec

t em

ail t

o G

.Whi

te;

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/02

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19

R

etur

n to

em

ails

and

cal

ls r

ecei

ved

from

var

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cu

stom

ers

and

debt

ors

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te A

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umm

ary;

em

ail

lllum

iti in

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or

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oval

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pay

men

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e 3

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ross

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ece

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ma

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ne

r: A

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GT

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GT

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ener

al

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22

/02

/20

19

4

2 N

iaga

ra l

andl

ord,

re.

sch

edul

ing

wa

lk th

roug

h an

d re

turn

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l ut

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posa

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ail o

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e.

outs

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F

inal

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ge

co,

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keys

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lon

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inal

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nt a

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kup

of

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vie

w r

etai

l liq

uid

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n

acc

ou

ntin

g f

rom

Da

nb

ury

;

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e 5

of 8

$315

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27

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245I!!-... THE FULLER

~ ) LANDAU GROUP1NC

July 31, 2019

Ontario Orthotics Lab Inc. c/o The Fuller Landau Group Inc. in its capacity as Court Appointed Receiver 151 Bloor Street West, 12th Floor Toronto, ON M5S 1S4


INVOICE


Invoice No. 136977


With respect to our appointment as Court Appointed Receiver of Ontario Orthotics Lab Inc. and Premier Footworks Inc. for the period March 1, 2019 to March 31, 2019 including:

• Final walk through of premises at 20 Vogell Road with the Landlord and Danbury, and turnover of premises to landlord and obtain signoff;

• Draft and forward email correspondence to landlord and D. Saldanha and M. Jackson of E& Y re: request for lease disclaimer;

• Review and respond the correspondence from Kastner Law regarding JD Cowen AIR; • Track chargebacks and fax documents for Moneris re. credit card chargebacks; • Coordinate the cancellation of alarm monitoring services at 42 Niagara St. and 20 Vogell Rd

premises; • Internal meeting regarding Slawner Court Materials re. sale and vesting order of Slawner assets; • Attend on telephone conference call with Chris Roode and E. Moss regard Slawner inter-company

back-up documents and records, and completion of Premier and 00 Lab HST audits; • Update A/R schedule and chargeback summary based on new information; • Call with C. Roode regarding inter-company accounts supporting documentation, coordinate with

CCXIT to provide SAP access to C. Roode; • Review Torkin Manes request re College of Chiropodist's complaint and request for patient records

and Premier Footworks records, and telephone call with Ken Kallish to discuss; • Numerous telephone calls with C. Roode and CRA regarding setting meeting dates for completion

of audit; • Review of various Settlement Offers, provide counteroffers and offer settlement agreements; • Prepare summary for chargeback disputes, email summary to J. Samson and telephone discussion

regarding clarification; • Internal meetings to review AIR settlement offers and counteroffers; • Internal meetings to review AIR collections and various issues, and update A/R schedule, ERV and

SRO; • Drafting Receiver's Report to Court and updates to same with current information; • Numerous calls to requesting details of accounts, disputes and requests for release/return of third

party leased and rented equipment;

Please remit to: THE FULLER LANDAU GROUP INC.

Accts Receivable


.. . turn over for Page 2

Tel : (416) 645-6500 Fax: (416) 645-6501

www.fullerllp.com

246

Ontario Orthotics Lab Inc. July 31, 2019 Page2

• Review and release of Minutes of Settlement and final release, discussion the T. Dunn regarding same, scan and email executed copies of both documents to opposing counsel, discussion with K. Kallish regarding Confidentiality Agreement for release of patient information to Torkin Manes and drafting and vetting of same with K. Kallish;

• Correspondence regarding cancellation of utilities; pay outstanding disbursements; creditors queries; and follow-up with employees on outstanding WEPP claims for Premier;

• Attending to all banking matters; and • Generally, all other matters relating to the above not specifically detailed herein.

OUR STANDARD FEE

G. Abrahamson - 1.80 hrs. @ $500.00/hr. J. Samson - 10.40 hrs.@ $315.00/hr. K. Jariwala - 20.90 hrs. @ $265.00/hr. M. Niva - 14.60 hrs. @ $245.00/hr. M. Baxter - 0.17 hr.@ $135.00/hr.

Our fee ......... .................................. .................. ..... .... ........ .. ..... ....... .. ........ ..... ...... .. .... $ 13,314.45

HST.. .... ....... .................. .................. .. ...................... ... ... ......... .............. ..... ................. 1,730.88 -----'----BALANCE DUE ..... ....... ................ .. .............................. .............................. ............ ... $ 15,045.33

=======



Cardholders Name:

Credit Card Type:

Credit Card Number:

Si nature:


Accts Receivable

151 Bloor Street West, 12th Floor Toronto, Ontario Canada M5S 1 S4

D Visa D MasterCard

Toronto, Hamilton

CVD:

Expiration Date:

Date:

Tel : (416) 645-6500 Fax (416) 645-6501

www.fullerllp.com

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252I!!-.... THE FULLER

~ ) LANDAU GROUP1Nc October 31, 2019

Ontario Orthotics Lab Inc. c/o The Fuller Landau Group Inc. in its capacity as Court Appointed Receiver 151 Bloor Street West, 12th Floor Toronto, ON M5S 1 S4


INVOICE

FOR PROFESSIONAL SERVICES RENDERED:

Invoice No. 138267


With respect to our appointment as Court Appointed Receiver of Ontario Orthotic Lab Inc. and Premier Footworks Inc. for the period April 1, 2019 to October 31, 2019 as set out in the attached time dockets including:

• Coordinating final payroll trust exams and HST audits with Canada Revenue Agency (CRA); • Reviewing and compiling requested records and reports requested by CRA for payroll and HST

audits; • Reviewing adjustments and audit results statement from CRA; • Preparing and allocating occupation disbursements between debtor companies (00 Lab and

Premier) and among Veba Sock Company inventory recoveries and forwarding schedule and offer to E&Y;

• A/R collections - responding to Moneris re. customer credit card chargebacks/disputes and providing requesting supporting documentation;

• AIR collections - Correspondence to and discussions with Moneris for final payouts of reserves; • AIR collections - Settlement discussions with 00 Lab customers including Physiomed; • AIR collections - final demands issued to unpaid customer accounts; • Collection of Slawner Ltee intercompany AIR including compiling and filing proof of claims with MNP

for amounts due to 00 Lab and Premier; • Review of MNP/Slawner Ltee draft statement of receipts and disbursements and dividend sheet; • Attendance on inspector meetings and creditor meeting via telephone conference with MNP re.

Slawner estate and review of interim distribution documents; • Conference call with Receiver's legal counsel re. demands to Axiomatic Art and42 Niagara St.

Holdings; • Correspondence with Debtor's auditors re. working papers and supporting records for Axiomatic Art

and 42 Niagara St. indebtedness; • Corresponding with IT provider and arranging for the shutdown of servers and removal of hardware

into storage; • Reporting to RBC; • Preparing and finalize Receiver's Court Report and Statement of Receipts and Disbursements; • Filing post receivership HST returns and correspondence with CRA on same; • Wage Earner Protection Program (WEPP) processing; • Attending to all banking matters; and • Generally, all other matters relating to the above not specifically detailed herein .


Accts Receivable


... turn over for Page 2

Tel : (416) 645-6500 Fax: (416) 645-6501

www.fullerllp.com

253

Ontario Orthotics Lab Inc.

October 31, 2019

OUR STANDARD FEE

G. Abrahamson - 2.80 hrs. @ $500.00/hr.

J. Samson- 10.20 hrs.@ $315.00/hr. K. Jariwala - 37.00 hrs. @ $265.65/hr. * M. Niva - 38.85 hrs. @ $245.55/hr. * K. Regan - 1.27 hrs. @ $155.59/hr. *

* average rate (rounded)

Page 2

Our fee .... ..... .......... .................. .. .. ................... ... ............ ..... ................ ..... .................. $ 24,179.35

Disbursements...... .......... ... .... .. .... ..... .......... .. ...... .. .. .......................... ........................ 13.38 -------Subtotal..... .. ........ .. .. .... ....... ..... .. .. ... ... .................... ... ... ........ ........ .. ..... ....... .... ........ ... . 24,192.73

HST................ .......... ... ....... ..................................... ............ ....................... ... ... ... ....... 3,145.06 -------BALANCE DUE ..... ...... .... .......... ......... .... ............... ................. ... ..... ........ .. .. ... ... .. .. ..... $ 27,337.79

====== Note:

Disbursements= Courier charges

HST Registration No. R 130795669


Cardholders Name:

Credit Card Type:

Credit Card Number:

Si nature:

Please remit to:

THE FULLER LANDAU GROUP INC. Accts Receivable

151 Bloor Street West. 12th Floor Toronto, Ontario Canada M5S 1 S4

D Visa D MasterCard

Toronto, Hamilton

CVD:

Expiration Date:

Date:

Tel: (416) 645-6500 Fax: (416) 645-6501

www.fullerllp.com

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(S

law

ner's

R

ecei

ver)

;

CR

I A

GT

A

GT

80

G

ener

al

KE

J 10

/04/

2019

G

ener

ate

and

Pre

pare

HS

T IT

C's

rep

ort

by

vend

or fo

r $2

65.0

0 1.

50

397.

50

Jan

1 m 2

108

to D

ec 1

3, 2

018

for

CR

A a

udit;

CR

I A

GT

A

GT

80

G

ener

al

JOS

11

/04/

2019

C

RA

, H

ST

aud

it, p

repa

re a

US

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ey w

ith r

eque

sted

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40

126.

00

reco

rds

and

repo

rts

and

send

to

aud

itor;

CR

I A

GT

A

GT

80

G

ener

al

KE

J 11

/04/

2019

C

all w

ith A

me

x re

: ac

coun

ting

of f

unds

tra

nsfe

rred

to

$265

.00

0.50

13

2.50

O

OLA

B f

or

the

perio

d D

ec 2

0, 2

018

to J

an 1

7, 2

019;

CR

! A

GT

A

GT

80

Gen

eral

JO

S

12/0

4/20

19

00

Lab

and

Pre

mie

r F

ootw

orks

pro

of o

f cla

ims

in

$315

.00

0.60

18

9.00

S

law

ner e

stat

e fin

aliz

ed e

xecu

ted

and

filed

with

MN

P.

settl

em

en

t of P

hysi

omed

Alli

ston

AIR

CR

! A

GT

A

GT

80

Gen

eral

K

EJ

16/0

4/20

19

Upd

ated

: A

ccou

nts

Rec

eiva

ble

stat

emen

t as

at M

arch

$2

65.0

0 1.

20

318.

00

31, 2

019

and

Cha

rgeb

ack

sum

mar

y;

255Fu

ller

Land

au L

LP

05 N

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2019

P

age

2 o

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Bill

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Wo

rksh

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Pri

mar

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artn

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Clie

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Filt

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Use

d:

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ime

Exp

ense

Dat

e:

2000

-01-

01

to

2019

-10-

31

-E

ngag

emen

t ID

: 13

0812

4:02

to

1308

124:

02

Pri

mar

y P

artn

er:

Ab

rah

amso

n G

, G

ary

(GF

A)

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

17/0

4/20

19

Rec

onci

led

Mon

eris

and

Am

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50

Sta

tem

ent o

f R

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to M

arch

31

, 20

19 a

nd (

b) E

RV

; Fi

nd c

usto

mer

s pr

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rms

in S

AP

for

two

invo

ices

as

requ

este

d by

CR

A fo

r au

dit;

CR

I A

GT

A

GT

80

Gen

eral

JO

S

23/0

4/20

19

Fina

lize

dist

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ion

to R

BC

and

Rec

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0 0.

20

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RI

AG

T

AG

T80

G

ener

al

KE

J 23

/04/

2019

M

eetin

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and

Josh

re:

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ER

V,

SR

O a

nd

$265

.00

0.50

13

2.50

ot

her

issu

es;

CR

I A

GT

A

GT

80

Gen

eral

JO

S

26/0

4/20

19

Dr.

Brin

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on a

nd D

r. Ta

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CR

I A

GT

A

GT

80

Gen

eral

K

EJ

26/0

4/20

19

Cal

l M

oner

is r

e: r

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ter

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13

2.50

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on g

iven

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avou

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cus

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ers;

CR

I A

GT

A

GT

80

Gen

eral

JO

S

29/0

4/20

19

Veb

a S

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Com

pany

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allo

catio

n of

occ

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ion

$315

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0.40

12

6.00

di

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sem

ents

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

29/0

4/20

19

Rev

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OH

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n to

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65.0

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132.

50

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eba;

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ate

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V b

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Veb

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d in

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ting

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vise

OH

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n an

d up

date

d E

RV

; R

evie

w M

oner

is d

ispu

tes;

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

30/0

4/20

19

Follo

w u

p ca

ll M

oner

is r

e: s

tatu

s of

dis

pute

$2

65.0

0 0.

20

53.0

0

CR

I A

GT

A

GT

80

Gen

eral

JO

S

02/0

5/20

19

Atte

ndan

ce o

n co

nfer

ence

cal

l with

K.

Kal

lish.

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15.0

0 0.

40

126.

00

P .G

ordo

n, G

.Abr

aham

son

re.

upda

ted

ER

V a

nd R

BC

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curit

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ents

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rwar

d de

man

d le

tters

to K

.Kal

lish

post

cal

l

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

02/0

5/20

19

Cal

l with

Mon

eris

re:

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o di

sput

ed c

harg

ebac

ks;

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.00

2.20

58

3.00

U

pdat

e A

R T

rack

er;

Rec

onci

le o

peni

ng b

alan

ce o

f AR

an

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date

ER

V;

CR

] A

GT

A

GT

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Gen

eral

JO

S

03/0

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19

Flex

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ean

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fer,

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63

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CR

I A

GT

A

GTS

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ener

al

KE

J 03

/05/

2019

D

raft

final

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59

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ting

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ay

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50

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R tr

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es;

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

08/0

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19

Res

pond

to e

mai

ls f

rom

cus

tom

er r

e: s

ettle

men

t of

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10

6.00

ac

coun

t rec

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on d

eliv

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of p

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ct a

nd

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ctiv

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ts;

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

09/0

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19

Res

pond

to

cust

omer

s em

ail;

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.00

0.10

26

.50

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ulle

r La

ndau

LLP

05

Nov

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19

Pa

ge

3o

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Pri

mar

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Clie

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Filt

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Use

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-T

ime

Exp

ense

Dat

e:

2000

-01-

01

to

2019

-10-

31

-E

ng

ag

em

en

t ID

: 13

0812

4:02

to

1308

124:

02

Pri

ma

ry P

art

ne

r: A

bra

ha

mso

n G

, G

ary

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FA

)

CR

I A

GT

A

GT

80

G

ener

al

JOS

10

/05/

2019

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hysi

omed

and

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set

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ent;

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with

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and

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u C

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e V

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R fo

r 2

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mit

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0 L

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ents

, re

view

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res

pond

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conc

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R

sche

dule

;

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

10/0

5/20

19

Em

ail

re:

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ond

to s

ett

lem

en

t off

er b

y cu

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er a

nd

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.00

0.40

10

6.00

fo

llow

up

for

paym

ent;

CR

I A

GT

A

GT

80

Gen

eral

JO

S

13/0

5/20

19

Rev

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MN

P d

ocum

ents

fo

r de

tails

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law

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IR a

nd

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urch

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CR

I A

GT

A

GT

80

G

ener

al

KE

J 13

/05/

2019

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mai

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: re

spon

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ttle

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sto

me

r an

d $2

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CR

I A

GT

A

GT

80

G

ener

al

JOS

14

/05/

2019

R

evie

w M

NP

doc

umen

ts fo

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tails

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law

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nd

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view

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espo

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r. M

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onal

d re

. N

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se

ttle

me

nt o

ffer;

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

14/0

5/20

19

Cor

resp

ond

with

CC

XIT

to r

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cess

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40

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00

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e; d

/w J

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re:

back

up d

ocum

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gen

eral

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dg

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or

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Nia

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Str

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t out

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ount

;

CR

I A

GT

A

GT

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Gen

eral

K

EJ

15/0

5/20

19

Cor

resp

ond

Re:

AR

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rovi

de s

uppo

rtin

g in

form

atio

n,

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0.30

79

.50

nego

tiate

set

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ent,

and

fo

llow

up

for

paym

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);

Upd

ate

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sch

edul

e;

CR

I A

GT

A

GT

80

Gen

eral

JO

S

17/0

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19

CC

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r co

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GT

A

GT

80

G

ener

al

KE

J 21

/05/

2019

C

orre

spon

d w

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ebto

rs r

e; s

ett

lem

en

t off

ers

and

follo

w

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47

7.00

up

em

ails

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ls f

or

colle

ctio

ns;

Pro

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cus

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er

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Tra

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mai

l col

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hom

mai

l wer

e n

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eliv

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CR

I A

GT

A

GT

80

Gen

eral

K

EJ

22/0

5/20

19

Cor

resp

ond

with

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me

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00

up e

ma

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alls

for

colle

ctio

ns;

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ckin

g A

R s

tate

men

t;

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l City

re:

201

9 P

rope

rty

Ta

x In

voic

es;

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ller

Land

au L

LP

05 N

ov,

2019

P

ag

e4

of 9

B

illin

g W

ork

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Prim

ary

Par

tner

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Cod

e Fi

lters

Use

d:

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me

Exp

ense

Dat

e:

2000

-01-

01

to

2019

-10-

31

-E

ngag

emen

t ID

: 13

0812

4:02

to

1308

124:

02

Pri

mar

y P

artn

er:

Ab

rah

amso

n G

, G

ary

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)

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

24/0

5/20

19

Cor

resp

ond

with

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re;

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ent o

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and

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low

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65.0

0 1.

30

344.

50

up e

mai

ls/ c

alls

for

colle

ctio

ns;

Trac

king

AR

sta

tem

ent;

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

27/0

5/20

19

Cor

resp

ond

with

deb

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re;

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and

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20

53.0

0 up

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ails

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ls f

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AR

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tem

ent;

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

28/0

5/20

19

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ond

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low

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10

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0 up

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ls f

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Trac

king

AR

sta

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ent;

CR

I A

GT

A

GT

80

Gen

eral

JO

S

29/0

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19

Ali

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Phy

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$3

15.0

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10

31.5

0

CR

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GT

A

GT

80

Gen

eral

K

EJ

29/0

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19

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ail C

CX

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ls

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Trac

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AR

sta

tem

ent;

CR

I A

GT

A

GT

80

Gen

eral

JO

S

30/0

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19

CR

A,

Jona

than

Nic

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adj

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ents

mad

e on

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20

63.0

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ents

, fo

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sly

to

Ern

st a

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man

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St.

Hol

ding

s de

bt;

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

31/0

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19

Cor

resp

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R s

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men

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I A

GT

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GT

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Gen

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K

EJ

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CC

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53

.00

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GT8

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A

GT

80

Gen

eral

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S

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00

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CR

I A

GT

A

GT

80

Gen

eral

K

EJ

06/0

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19

Em

ail

Josh

re:

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tom

er c

olle

ctio

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tails

for

one

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65.0

0 0.

10

26.5

0 cu

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CR

I A

GT

A

GT

80

Gen

eral

K

EJ

13/0

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19

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LAB

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ast a

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and

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low

up

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ues

if an

y re

ceiv

ed b

y th

em o

n be

half

of u

s;

258F

ulle

r La

ndau

LLP

05

Nov

, 2

01

9

Pag

e 5

of

9 B

illin

g W

orks

heet

Pri

mar

y P

artn

er -

Clie

nt

Co

de

Fi

lters

Use

d:

-Ti

me

Exp

ense

Dat

e:

2000

-01-

01

to

2019

-10-

31

-E

ngag

emen

t 1D

: 13

0812

4:02

to

1308

124:

02

Pri

ma

ry P

artn

er:

Ab

rah

am

so

n G

, G

ary

(G

FA

)

CR

I A

GT

A

GT

80

Gen

eral

JO

S

14/0

6/20

19

Dis

cuss

ion

with

Gra

eme

Whi

te,

Fact

ory

shoe

s re

. $3

15.0

0 0.

40

126.

00

cast

s/m

olds

and

pre

scrip

tion

files

stil

l be

ing

sent

to t

he

Rec

eive

r an

d p

lan

to

dea

l w

ith f

utu

re i

tem

s s

en

t to

th

e R

ecei

ver;

int

erim

SR

O f

inal

ized

; re

view

cor

resp

onde

nce

from

Gar

n B

ear a

t E&

Y:

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

14/0

6/20

19

Upd

ate

inte

rim s

tate

men

t of

rece

ipts

and

dis

burs

emen

t $2

65.0

0 1.

30

344.

50

and

AR

trac

ker;

ca

ll Jo

y an

d N

atas

ha r

e: c

oord

inat

e fo

r pi

ckup

of c

asts

and

ord

er r

ecei

ved

from

cus

tom

er;

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

19/0

6/20

19

Upd

ate

ER

V a

nd A

R s

tate

men

t; em

ail t

o C

CX

IT r

e:

$265

.00

0.80

21

2.00

re

ques

ting

to e

valu

ate

optio

ns fo

r sh

utdo

wn

and

pres

erve

dat

a an

d IT

env

ironm

ent;

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

24/0

6/20

19

Gal

l with

CC

XIT

: re

: pl

an t

o sh

utdo

wn

OO

LAB

ser

ver

$265

.00

0.40

10

6.00

an

d pr

eser

ve t

he d

ata;

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

26/0

6/20

19

Follo

w u

p ca

ll an

d em

ail w

ith 2

clin

ics

for

unpa

id

$265

.00

0.10

26

.50

invo

ices

;

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

11/0

7/20

19

Acc

ou

nti

ng

fo

r liq

uid

ato

r ch

equ

e in

Asc

end

an

d a

rran

ge

$265

.00

0.10

26

.50

for

dep

osi

t in

ban

k;

CR

I A

GT

A

GT

80

G

ener

al

KE

J 30

/07/

2019

C

oo

rdin

atio

n t

o re

turn

mai

l (c

ust

om

er p

rod

uct

);

$265

.00

0.10

26

.50

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

12/0

8/20

19

D/w

Jo

sh r

e: A

xio

mat

ic b

alan

ce in

bo

oks

of

OO

LA

B;

$265

.00

0.10

26

.50

CR

I A

GT

A

GT

80

Gen

eral

JO

S

19/0

8/20

19

upda

te S

RD

(0

0 L

ab/P

rem

ier)

and

for

war

d to

Gar

y:

$315

.00

0.30

94

.50

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

19/0

8/20

19

Up

da

te A

R t

rack

er b

ased

on

asc

end

; E

mai

l an

d C

all

re:

$265

.00

2.90

76

8.50

F

oll

ow

up

fo

r co

llect

ion

of

ou

tsta

nd

ing

acc

ou

nts

re

ceiv

able

; P

rep

are

a lis

t o

f p

ote

nti

al r

eco

veri

es a

nd

th

e m

ost

rec

ent

corr

esp

on

den

ce f

or

effe

ctiv

e tr

acki

ng

an

d e

mai

l to

Jo

sh;

CR

I A

GT

A

GT

80

Gen

eral

JO

S

03/0

9/20

19

Re

qu

es

t fro

m C

CX

IT to

ha

ve

all

00

Lab

har

dw

are

and

$3

15.0

0 0.

30

94.5

0 se

rver

s re

mo

ved

fro

m f

acili

ties

; co

ord

inat

e w

ith J

oh

n

Ter

tig

as t

o p

icku

p a

nd

sto

re;

CR

I A

GT

A

GT

80

G

ener

al

KE

J 27

/09/

2019

U

pdat

e S

RD

$2

65.0

0 1.

20

318.

00

259F

ulle

r La

ndau

LLP

05

Nov

, 20

19

Pag

e 6

of

9 B

illin

g W

ork

shee

t

Pri

mar

y P

artn

er -

Clie

nt C

od

e F

ilter

s U

sed

: -

Tim

e E

xpen

se D

ate:

20

00-0

1-01

to

20

19-1

0-31

-

En

gag

emen

t ID

: 13

0812

4:02

to

1308

124:

02

Pri

mar

y P

artn

er:

Ab

rah

amso

n G

, G

ary

{GF

A}

CR

I A

GT

A

GT

80

Gen

eral

JO

S

07/1

0/20

19

Tel

eph

on

e co

nfer

ence

cal

l with

K.K

halli

sh,

$315

.00

0.80

25

2.00

G

.Ab

rah

amso

n r

e. G

agno

n re

spon

se t

o A

xiom

atic

and

42

Nia

gara

dem

and

lette

rs;

and

Min

den

lega

l opi

nion

on

RB

C s

ecur

ity d

ocum

ents

; po

st c

all,

prep

are

and

send

em

ail

to 0

0 L

ab a

udito

rs f

or w

orki

ng p

aper

s or

bac

kup

supp

ort:

upda

te to

SR

D

CR

I A

GT

A

GT

80

Gen

eral

JO

S

23/1

0/20

19

Fina

lize

Rec

eive

r's r

epor

t and

for

war

d to

Gar

y fo

r $3

15.0

0 1.

20

378.

00

revi

ew;

CR

I A

GT

A

GT

80

Gen

eral

JO

S

30/1

0/20

19

Rev

iew

of A

xiom

atic

and

42

Nia

gara

St

Hol

ding

s in

ter

$315

.00

0.50

15

7.50

co

mpa

ny a

nd s

earc

h fo

r ba

ckup

doc

umen

tatio

n;

voic

emai

l an

d em

ail

to C

hris

Roo

de r

e. A

xiom

atic

ba

ckup

; R

espo

nd t

o M

elin

da S

ervi

ce C

anad

a re

ques

ting

revi

ew o

f pay

roll

for

form

er e

mpl

oyee

; re

ques

t for

201

4 an

d 20

15

CR

I A

GT

A

GT

80

Gen

eral

JO

S

31/1

0/20

19

Mee

ting

with

G.A

brah

amso

n re

. A

xiom

atic

dem

and

and

$315

.00

0.60

18

9.00

le

dger

revi

ew;

revi

ew a

nd r

econ

cile

tabl

es w

ith K

eyur

fo

r in

clus

ion

in R

ecei

ver's

Rep

ort

CR

I A

GT

A

GT

80

Gen

eral

K

EJ

31/1

0/20

19

Co,

llect

ion

follo

w u

p em

ail

to 5

cus

tom

er,

upda

te A

R

$275

.00

2.40

66

0.00

co

llect

ion

sche

dule

for

colle

ctio

ns p

ost A

pril

2019

; fe

tch

AR

rel

ated

inf

orm

atio

n fo

r C

ourt

rep

ort;

AG

TT

ota

ls:

47.2

0 13

,042

.00

CR

I C

BA

C

BA

53

Ban

king

K

ER

11

/04/

2019

F

eb 2

019

bank

Rec

s $1

55.0

0 0.

17

26.3

5

CR

I C

BA

C

BA

53

Ban

king

K

ER

11

/04/

2019

F

eb 2

019

bank

Rec

s $1

55.0

0 0.

17

26.3

5

CR

I C

BA

C

BA

53

Ban

king

K

ER

08

/05/

2019

B

ank

rec

$155

.00

0.17

26

.35

CR

I C

BA

C

BA

53

Ban

king

K

ER

22

/05/

2019

B

ank

rec

$155

.00

0.15

23

.25

CR

I C

BA

C

BA

53

Ban

king

K

ER

24

/06/

2019

M

ay 2

019

bank

rec

$1

55.0

0 0.

15

23.2

5

CR

I C

BA

C

BA

53

Ban

king

K

ER

13

/08/

2019

Ju

ne b

ank

recs

$1

55.0

0 0.

15

23.2

5

CR

I C

BA

C

BA

53

Ban

king

K

ER

05

/09/

2019

Ju

ly b

ank

recs

$1

55.0

0 0.

16

24.8

0

CR

I C

BA

C

BA

53

Ban

king

K

ER

08

/10/

2019

A

ug 2

019

bank

rec

$1

60.0

0 0.

15

24.0

0 C

BA

To

tals

: 1.

27

197.

60

CR

I C

PR

C

PR

80

Gen

eral

G

FA

02

/04/

2019

C

all w

ith S

heri

re:S

law

ner

stat

us a

nd p

oten

tial A

R s

ale.

$5

00.0

0 0.

30

150.

00

CR

I C

PR

C

PR

80

Gen

eral

G

FA

12

/04/

2019

U

pdat

e m

eetin

g w

ith J

osh

and

KJ

re:o

ngoi

ng r

ealiz

atio

n $5

00.0

0 0.

50

250.

00

issu

es a

nd m

atte

rs

260Fu

ller

Land

au L

LP

05 N

ov, 2

019

Pag

e 7

of9

B

illin

g W

ork

shee

t

Prim

ary

Par

tner

-C

lient

Cod

e Fi

lters

Use

d:

-Ti

me

Exp

ense

Dat

e:

2000

-01-

01

to

2019

-10-

31

-E

ngag

emen

t ID

: 13

0812

4:02

to

1308

124:

02

Pri

mar

y P

artn

er:

Ab

rah

amso

n G

, G

ary

(GF

A)

CR

I C

PR

C

PR

B0

Gen

eral

G

FA

23

/04/

2019

M

eet w

ith J

osh

and

KJ

re:O

OLA

B i

ssue

s an

d $5

00.0

0 0.

50

250.

00

real

izat

ions

upd

ate

CR

I C

PR

C

PR

80

Gen

eral

G

FA

30

/04/

2019

R

evie

w E

RV

and

com

men

ts t

o Jo

sh.

$500

.00

0.40

20

0.00

C

RI

CP

R

CP

R80

G

ener

al

GF

A

02/0

5/20

19

Upd

ate

call

with

Pet

er a

nd K

en.

$500

.00

0.40

20

0.00

C

RI

CP

R

CP

R80

G

ener

al

GF

A

22/0

5/20

19

Atte

nd S

law

ner

Insp

ecto

rs m

eetin

g.

$500

.00

0.40

20

0.00

C

PR

Tot

als:

2.

50

1,25

0.00

CR

I R

EC

R

EC

80

Gen

eral

M

LN

02/0

4/20

19

Dep

osit

AIR

$2

45.0

0 0.

45

110.

25

CR

I R

EC

R

EC

80

Gen

eral

M

LN

04/0

4/20

19

Rec

onci

le M

arch

Mon

eris

col

lect

ions

/cha

rges

$2

45.0

0 0.

40

98.0

0 C

RI

RE

C

RE

C80

G

ener

al

MLN

05

/04/

2019

P

ay o

utst

andi

ng d

isbu

rsem

ents

$2

45.0

0 0.

90

220.

50

CR

I R

EC

R

EC

80

Gen

eral

M

LN

08/0

4/20

19

AIR

dep

osit

$245

.00

0.45

11

0.25

C

RI

RE

C

RE

C80

G

ener

al

MLN

10

/04/

2019

A

IR a

nd m

isce

llane

ous

refu

nd d

epos

its -

OO

Lab

and

$245

.00

0.60

14

7.00

P

rem

ier

CR

I R

EC

R

EC

80

Gen

eral

M

LN

11/0

4/20

19

Rev

iew

AD

T in

voic

e an

d co

llect

ion

corr

espo

nden

ce w

ith

$245

.00

1.40

34

3.00

JS

; va

rious

mai

l; pa

y fin

al A

lect

ra i

nvoi

ces

for

Pre

mie

r an

d O

OLa

b

CR

I R

EC

R

EC

80

Gen

eral

M

LN

12/0

4/20

19

AIR

dep

osit;

con

fim,

bank

ing

corr

ectio

n de

bit

HS

BC

$2

45.0

0 0.

70

171.

50

CR

I R

EC

R

EC

80

Gen

eral

M

LN

17/0

4/20

19

Mai

l re

dire

ctio

n ex

tens

ion;

upd

ate

Mon

eris

col

lect

ions

$2

45.0

0 0.

75

183.

75

to A

pril

17/1

9

CR

I R

EC

R

EC

80

Gen

eral

M

LN

18/0

4/20

19

Cal

l/em

ail

to B

ankr

uptc

y H

ighw

ay r

e: p

osta

ge m

eter

; $2

45.0

0 1.

40

343.

00

vario

us c

redi

tor

quer

ies

CR

I R

EC

R

EC

80

Gen

eral

M

LN

23/0

4/20

19

Mai

l red

irect

ion

info

for

ext

ensi

on f

or S

M

$245

.00

0.20

49

.00

CR

I R

EC

R

EC

80

Gen

eral

M

LN

25/0

4/20

19

Pay

out

stan

ding

dis

burs

emen

t $2

45.0

0 0.

40

98.0

0

CR

I R

EC

R

EC

80

Gen

eral

M

LN

26/0

4/20

19

AIR

dep

osit;

cre

dito

r qu

ery

$245

.00

0.70

17

1.50

CR

I R

EC

R

EC

80

Gen

eral

M

LN

02/0

5/20

19

AIR

dep

osit

$245

.00

0.30

73

.50

CR

I R

EC

R

EC

80

Gen

eral

M

LN

08/0

5/20

19

Rec

onci

le W

EP

P;

revi

ew M

oner

is A

pril

2019

act

ivity

$2

45.0

0 0.

70

171.

50

CR

I R

EC

R

EC

80

Gen

eral

M

LN

09/0

5/20

19

AIR

dep

osit

$245

.00

0.45

11

0.25

CR

I R

EC

R

EC

80

Gen

eral

M

LN

14/0

5/20

19

Mar

ch b

anki

ng c

orre

ctio

n; p

ay o

utst

andi

ng

$245

.00

0.70

17

1.50

di

sbur

sem

ents

CR

I R

EC

R

EC

80

Gen

eral

M

LN

16/0

5/20

19

AIR

dep

osit

$245

.00

0.60

14

7.00

CR

I R

EC

R

EC

80

Gen

eral

M

LN

21/0

5/20

19

Trac

k A

pril

Mon

eris

act

ivity

; em

ails

Poc

rnic

re:

$2

45.0

0 0.

40

98.0

0 ou

tsta

ndin

g in

voic

es

CR

I R

EC

R

EC

80

Gen

eral

M

LN

22/0

5/20

19

Apr

il ba

nkin

g co

rrec

tion;

NR

dep

osits

$2

45.0

0 0.

90

220.

50

CR

I R

EC

R

EC

80

Gen

eral

M

LN

28/0

5/20

19

Em

ails

re:

Pitn

ey,

retu

rn o

f pos

tage

met

er; N

R d

epos

its

$245

.00

0.90

22

0.50

CR

I R

EC

R

EC

80

Gen

eral

M

LN

29/0

5/20

19

Pay

out

stan

ding

dis

burs

emen

t; C

DIC

form

$2

45.0

0 0.

45

110.

25

CR

I R

EC

R

EC

80

Gen

eral

M

LN

30/0

5/20

19

CD

IC fo

rms

x 2;

AIR

dep

osits

$2

45.0

0 0.

60

147.

00

CR

I R

EC

R

EC

80

Gen

eral

M

LN

31/0

5/20

19

Cre

dito

r qu

ery;

em

ail t

o A

lect

ra r

e: w

ater

bill

; fil

e H

ST

$2

45.0

0 2.

40

588.

00

for

OO

Lab

and

Pre

mie

r to

Apr

il 30

-19;

em

ail

to B

ell

Gan

ada;

AIR

dep

osits

261Fu

ller

Land

au L

LP

05 N

ov,

2019

P

age

8 o

f9

Bill

ing

Wo

rksh

eet

Pri

mar

y P

artn

er -

Clie

nt C

ode

Filte

rs U

sed:

-

Tim

e E

xpen

se D

ate:

20

00-0

1-01

to

20

19-1

0-31

-

Eng

agem

ent

ID:

1308

124:

02 t

o 13

0812

4:02

Pri

mar

y P

artn

er:

Ab

rah

amso

n G

, G

ary

(GF

A)

CR

I R

EC

R

EC

80

Gen

eral

M

LN

03/0

6/20

19

Em

ails

Ale

ctra

re:

fin

al w

ater

bill

; va

rious

mai

l $2

45.0

0 0.

90

220.

50

CR

I R

EC

R

EC

80

Gen

eral

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APPENDIX "N"264

BETWEEN:



COMMERCIAL LIST

ROYAL BANK OF CANADA Applicant

- and -


2335040 ONTARIO INC. AND 9339-6497 QUEBEC INC.

AFFIDAVIT OF KENNETH L. KALLISH (sworn March 9th

, 2020)

Respondent

I, KENNETH L. KALLISH, of the City of Toronto, in the

Province of Ontario, MAKE OATH AND SAY AS FOLLOWS:

1. I am a partner with the law firm, Minden Gross LLP ("Minden

Gross"), counsel to The Fuller Landau Group Inc. in its capacity as

receiver, without security, of all the assets, undertakings and properties of

Ontario Orthotic Lab Inc. and Premier Footworks Inc. ("Receiver"), and, as

such, I have knowledge of the matters to which I hereinafter depose. Unless

I indicate to the contrary, the facts herein are within my personal knowledge

265- 2 -

and are true. Where I have indicated that I have obtained facts from other

sources, I believe those facts to be true.

2. The Receiver was appointed pursuant to the Order made by the

Honourable Mr. Justice Penny of the Ontario Superior Court of Justice on

December 13, 2018.

3. Attached hereto as Exhibit "A" is a true copy of Minden Gross '

accounts dated January 31, 2019, March 21, 2019, June 25, 2019 and

January 20, 2020 with respect to the fees and disbursements incurred by

Minden Gross in relation to these receivership estates for the period of

December 18, 2018 to January 8, 2020.

4. The accounts also include a chart which sets out the hourly billing

rates of Minden Gross for the period of December 18, 2018 to January 8,

2020, in respect of the invoices rendered by Minden Gross to the Receiver.

5. I make this Affidavit in support of a motion by the Receiver for, inter

alia, approval of the fees and disbursements of its counsel, Minden Gross.

SWORN before me at the City of )

Toronto, in the Province of Ontario, this ~ )

A Co issioner, etc. )

266

#4088 108 v 1 14 11 24 12

- 3 -

This is Exhibit "A" referred to

in the Affidavit of Kenneth L. Kallish

Sworn this 9th

............. ). ............ .. .. .. .. -............................................................. . A Cor nissioner for Taking Affidavits

267r MINDEN

GROSS L:J

PERSONAL AND CONFIDENTIAL

The Fuller Landau Group Inc. 151 Bloor Street West 12th Floor Toronto, ON M5S 1S4 Attn: Gary Abrahamson

Re: Ontario Orthotic Lab Inc. & Premier Footworks Inc. (Receivership)

To Professional Services: Our Fees:

Less Discount: Fees Less Discount: Disbursements:

Total Fees and Disbursements:

GST/HST Tax: On Professional Fees: On Taxable Disbursements:

Total GST/HST Tax:

TOTAL DUE ON THIS ACCOUNT:

$15,680.50 -3,335.00

$12,345.50 I , 146.25

$13,491.75

$1,604.92 149.01

$1 ,753 .93

ACCOUNTS DUE WHEN RENDERED. ALL AMOUNTS OVERDUE 30 DAYS OR MORE WILL BEAR INTEREST AT THE RATE OF 1.3% PER ANNUM AS PROVIDED FOR IN SECTION 128 OF THE COURTS OF JUSTICE ACT. R. S 0 . 1990, PURSUA T TO T HE SOLICITORS ACT.

Minden Gross I Ip barristers &solicit ors

145 kin g st r eel west, sui te 2200 toronto,on,canada m5h 4g2 te l 4 16.362.37 11 fax 416.864.9223 www.m indengross.com

I N ACCOUNT WITH

DATE 3 1-Jan-19 FI LE NUMBER 411241 2

OST/HST Reg.# 11943 7556 RT

INVOICE# 407767

$13 ,491.75

1,753.93

$15,245.68

......... iii MERITAS LAW FIRMS WORLDWID E

268' MINDEN

GROSS 1:J F I LE NUMBER

TO PROFESSIONAL SERVICES RENDERED in connection with the above-noted matter:

18-Dec-18 Kallish, Kenneth Review P. Gordon Affidavit and list issues to discuss with Receiver; meeting with Receiver to review background and outstanding issues;

l 8-Dec-18 Larkin, Hayley Review application record; client meeting with Gary Abrahamson re strategy, instruction and general overview of corporate structure

l 9-Dec-18 Larkin, Hayley Review material (emails with attachments) received from Fuller Landau; draft overview chart

20-Dec-18 Kallish, Kenneth Review Confidential Information Memorandum and provide comments to Receiver; review trademark searches and provide results to Receiver; email correspondence with Receiver re trademark and patent searches;

20-Dec-18 Larkin, Hayley Review Fuller Landau's CIM document re sales process for Oolab assets

21-Dec-18 Kallish, Kenneth Telephone conference with Receiver re patient records and outstanding issues;

21-Dec-l 8 Larkin, Hayley Review motion record application material; add to corporate overview chart

24-Dec-18 Kallish, Kenneth Consider settlement proposal from parent;

24-Dec-18 Larkin, Hayley Restructurings - email receipt from Gary Abrahamson; review proposal re RBC

27-Dec-18 Correale, Lucrezia Obtain corporate Quebec profile search J. Slawner Ltee;

3-Jan-19 Larkin, Hayley Read and consider letter from John Aiyadurai ew trademark opposition and upcoming trademark hearing (WalkN' Comfort)

4-Jan-19 Kallish, Kenneth Review Order and background information; consider emails from Receiver re Slawner; review further Quebec searches and email correspondence with Fuller re same;

4-Jan-19 Larkin, Hayley Attend to file re corporate profile reports for 2 Quebec companies re Slawner; email correspondence with Gary Abrahamson re 2 Quebec companies

4-Jan-19 Cygelfarb, Sherri Discussion with K. Kallish; Order and obtain Corporation Profile Report; Further discussion; Order and obtain Corporation Point in time report;

4-Jan-19 Zito, Shannon Order Quebec Corporate Profile Reports for J. Slawner Ltee and 9339-6497 Quebec Inc .;

7-Jan-19 Larkin, Hayley 3 conference calls with Gary Abrahamson re 2 Quebec companies; strategy and instructions; review and translate CPRs for 2 Quebec companies

,.....,.

Page 2

4112412

1.60 hrs

2.00 hrs

1.50 hrs

1.60 hrs

.30 hrs

.30 hrs

.50 hrs

.20 hrs

.40 hrs

.30 hrs

.30 hrs

2.50 hrs

.40 hrs

.40 hrs

.20 hrs

2.30 hrs

ACCOUNTS DUE WHEN RENDERED. ALL AMOUNTS OVERDUE 30 DAYS OR MORE WILL BEAR INTEREST AT THE RATE OF 1.3% PER ANNUM AS PROVIDED FOR IN SECTION 128 OF THE COURTS OF JUSTICE ACT, R.S.O. 1990. PURSUANT TO T HE SOLICITORS ACT.

iii MERITAS LAW FIRMS WORLDWIDE

269' MINDEN

GROSS L:J 8-Jan- I 9 Ali , Nusrat

I 0-Jan-19 Kallish, Kenneth

14-Jan-19 Kallish, Kenneth

l 4-Jan-19 Larkin, Hayley

l 4-Jan-19 Ali, Nusrat

l 5-Jan-19 Kallish, Kenneth

15-Jan- l 9 Larkin, Hayley

l 6-Jan-19 Larkin, Hayley


17-Jan-19 Larkin,Hayley


1 8-Jan-19 Larkin, Hayley

2 l -Jan-19 Kallish, Kenneth

22-Jan- l 9 Kallish, Kenneth

22-Jan- l 9 Larkin, Hayley

23-Jan- l 9 Kallish, Kenneth

F l LE NUMBER

Research re receiver's obligation with respect to customer ('patient') information of the orthotics clinic. Draft email to Ben re relevant legislation and regulations Review relevant legislation and regulations Draft email to Ken re follow-up enquiries to client

Telephone conference with Receiver re status;

Review emails from Receiver and email correspondence with Receiver re Walk In Comfort trademark issue; consider email correspondence from potential purchaser of Slawner shares;

Restructurings - email receipt from Joshua Samson re bids for assets, trademark opposition withdrawal and liquidation process; review attached documents re same

Research and draft memo re trustees obligations with respect to 'patient' records. Specifically, follow up on legislative guidelines re sale of patient records

Review Danbury offer; telephone conferences with Receiver re same; review proposed amendment to Danbury proposal ;

Attend to file re Liquidation Agreement/ Auction Proposal from Danbury; review and amend Liquidation Agreement/ Auction Proposal; attend to file re bids for Oolab and Premier assets ; email correspondence with Joshua Samson re same

Call with Joshua Samson re agreement of purchase and sale; review potential restrictions re selling chiropodist's customer list; draft agreement of purchase and sale

Conference call with RBC re offer from TCN; consider options and provide Fuller with comments on TCN offer; amendments to Walter Capital NDA and review Slawner minute book resolutions and email correspondence with Fuller re same;

Attend to file re drafting agreement of purchase and sale ; communications with Joshua Samson re same

Review AP A; email correspondence with Gary re NDA indemnity language;

Draft and revise agreement of purchase and sale; communications re instructions and agreement of purchase and sale with Joshua Samson

Conference call with Medic Trustee and Wayne and counsl for Agility group re Slawner purchase;

Consider amendments to AP A and address clear title issue;

Call with Joshua Samson re instructions for closing documents; attend to file re drafting all closing documents

Email correspondence with Receiver re Slawner strategy;

. ..,....,..

4112412

Page 3

.80 hrs

.20 hrs

I. 10 hrs

1.00 hrs

.50 hrs

1.30 hrs

3.30 hrs

3.20 hrs

1.30 hrs

2.90 hrs

1.00 hrs

2.90 hrs

.50 hrs

.20 hrs

5.40 hrs

.30 hrs

ACCOUNTS DUE W HEN RENDERED. ALL AMOUNTS OVERDUE 30 DAYS OR MORE WILL BEAR INTEREST AT THE RATE OF 1.3% PER ANNUM AS PROVIDED FOR IN SECTION 128 OF T HE COURTS Of- JUSTICE ACT, R.S.0. 19q0, PURSUANT TO T HE SOLICITORS ACT.

TiT MERITAS LAW FIRMS WORLDWIDE

270' MINDEN

GROSSL:J

FILE NUMBER

23-Jan- l 9 Larkin, Hayley Finalize closing documents; send same to Joshua Samson for closing

24-Jan- l 9 Kallish, Kenneth Email correspondence re closing;

Our Fee: Less Discount:

Total Fees: GST/HST:

Total Fees and GST/HST:

Disbursements:

Agent Service/Filing/Registration Fees/Reports Writ Search (OWL/CSP) Photocopy/Document Impression Search Bankruptcy - Superintendent of Bankruptcy Search Corporate Search Corporate - Profile Report Search PPSA Search Sec. 427 of Bank Act

Total Disbursements: GST/HST on taxable disbursements:


273 .00 100.00 265.25

32.00 122.00 154.00 172.00 28.00

$1 ,146.25 149.01

$1,295 .26

..,...,,.

411 2412

Page 4

.60 hrs

.20 hrs

15 ,680.50 -3,335 .00

$12,345 .50 1,604.92

$13 ,950.42

$1,295 .26

$15,245.68

ACCOU NTS DUE WHEN RENDERED. ALL AMOUNTS OVERDUE 30 DAYS OR MORE WILL BE."1R INTEREST AT THE RATE OF 1.3% PER ANNUM AS PROVIDED FOR IN SECTION 128 OF THE COURTS OF JUSTICE ACT, R.S.O. 1990, PURSUANT TO THE SOLICITORS ACT.

iii MERITAS LAW FIR MS WORLDWIDE

271Page 5

! MINDEN

GROSS 1:J FIL E NUMBER 4112412

PRE-BILL SUMMARY INFORMATION

Area of Legal Rate Per Name Professional Category Expertise Hour

Kallish, Kenneth Senior Partner BANKRUPTCY 495.00

Larkin, Hayley Junior Assoc BANKRUPTCY 215 .00

Cygelfarb, Sherri Clerk-CorpServ CORP.SERVICES 230.00

Correale, Lucrezia Clerk-CorpServ CORP.SERVICES 200.00

Zito, Shannon Clerk-CorpServ CORP.SERVICES 135.00

Ali, Nusrat Articling Stud STUDENT 210.00

ACCOUNTS DUE WHEN RENDERED. ALL AMOUNTS OVERDUE 30 DAYS OR MO RE WI LL BEA R INTEREST AT T HE RATE OF 1.3% PER ANNUM AS PROVIDED FOR IN SECTION 128 OF THE COURTS OF JUSTICE ACT, R.S.0. 1990, !'URSUA T TO THE SOLICITORS ACT.

Total Region Hours Total Value

Tor. 12.30 $6,088.50

Tor. 27.00 $5,805.00

Tor. 0.40 $92.00

Tor. 0.30 $60.00

Tor. 0.20 $27.00

Tor. 1.30 $273.00

Totals: 41.5 $12,345.50

. .,,....,. iii MERITAS LAW FIRMS WORLDWIDE

272'MINDEN

GROSSL~


The Fuller Landau Group Inc. 151 Bloor Street West 12th Floor Toronto, ON M5S I S4 Attn: Gary Abrahamson

REMITTANCE PAGE

Minden Gross lip barristers &solicitors

14Skin g st r eel west , su it e 2200 to r ont o , on , ca nada m.5h 4g2 te l 416.362.3711 fax 416.864.9223 www.mi ndengross.com

I N ACCOUNT WITH

D ATE

FILE NU:vtBER

GST/HST Reg. #

INVOICE #

31-Jan-19

411 2412

11943 7556 RT

407767

For professional services rendered in connection with the above-noted matter.

Our Fees GST/HST Disbursements

GST/HST on taxable disbursements

TOTAL AMOUNT DUE ON THIS ACCOUNT

$12,345 .50 1,604.92 1,146.25

149.01

$15,245.68

For payment by wire transfer requiring our banking infonnation please contact Accounts Receivable at (4 I 6) 369-4328 .

.ACCOUNTS DUE WHEN REN DER ED. ALL AMOUNTS OVERDUE 30 DAYS OR MORE WILL BEAR INTEREST AT THE RATE OF 1.3% PER ANNUM AS PROVI DED FOR IN SECTION 128 OF T HE COURTS OF JUSTICE ACT. R.S.O. 1990, PURSUANT TO THE SO LICITORS ACT.

...,........ iiT MERITAS LAW FIRMS WORLDWID E

273! MINDEN

GROSS 1~




To Professional Services: Our Fees: Disbursements:



Total GST/HST Tax:


$6,366.00 177.98

$6,543 .98

$827 .58 23.14

$850.72

ACCOUNTS DUE WHEN RENDERED. ALL AMOUNTS OVERDUE 30 DAYS OR MORE WI LL BEAR INTEREST AT THE RATE OF 1.3% PER ANNUM AS PROVIDED FOR IN SECTION 128 OF THE COURTS OF JUSTICE ACT. R.S.0. 1990, PURSUANT TO T HE SO LICITORS ACT.

Minden Gross 11 p barrist e r s & solicitor s

145 king str eet west , suite 2200 to r on t o , o n ,canada m5h 4g 2 te l 4 16.362.3711 fax 4 16.864.9223

www. m in den gross.com

I N ACCOUNT W I TH

DATE 21-Mar-19

FI LE NUMBER 4112412

GST/HST Reg. # 11943 75 56 RT

INVOICE # 409558

$6,543.98

850.72

$7,394.70

.......,.. iii MERITAS LAW FIRMS WORLDWIDE

274' MINDEN

GROSSL~

f l LE NUMBER


15-Jan-19 Ali, N.

16-Jan-19 Ali, N.

23-Jan-19 Dunn, T.

24-Jan- l 9 Larkin, H.

25-Jan-l 9 Larkin, H.

28-Jan-l 9 Larkin, H.

6-Feb-19 Kallish, K.

l 1-Feb-19 Kallish, K.

ll-Feb-19 Kallish, K.



l 9-Feb-19 Kallish, K.


2 l -Feb-19 Kallish, K.

25-Feb-19 Dunn, T.

25-Feb-19 Dunn, T.

25-Feb-19 Dunn, T.

25-Feb-l 9 Dunn, T.


28-Feb- l 9 Dunn, T.

Preliminary research about legislation in Ontario that governs the transfer of "patient records" Meeting with Aaron Grubner re sale of "patient records" and related obligations

Research and draft memo re trustee's obligations during a sale of "customer information"

Reviewing closing documents ;

Attend to file re closing IP purchase and sale transaction; email correspondence and telephone call with Joshua Samson re same

Attend to file re IP purchase and sale agreement; telephone call with Joshua Samson re transfer of trademark

Attend to file re transfer of trademark; email correspondence with Joshua Samson re same;

Telephone conference with Gary re Slawner issue;

Email correspondence re Slawner bid;

Meeting with Trustee to review AIR collection strategy and Slawner sale status;

Consider breach of section 9.2 of APA and advise Receiver re deletions to website and other communications to customers;

Telephone conference and email correspondence with Josh re correction of amount by purchaser ofIP; conference call with Agility counsel and Wayne and Fuller Landau re Slawner status;

Email correspondence with Receiver re auction results and funds at RBC; email correspondence re Slawner transaction;

Draft proforma demand letters to Oolab account debtors; email correspondence with Receiver re same; review Slawnor APS and email correspondence and telephone conference with Gary re same;

Draft demand letters (13);

Telephone call from N. Andrews re: quantum of debt;

Telephone call from N. Andrews;

Telephone call to N. Andrews re: claims that debt amount is inaccurate; telephone call to J. Samson at Fuller re: same;

Exchange e-mails with J. Samson re: collection efforts;

Email correspondence re Slawner AP A;

Telephone call from Sean Qayycumi ofFlexcare Therapy re : AIR; telephone call to Sean Qayycumi re: concerns with damages call received by Oolabs;

..........

4112412

Page 2

.70 hrs

3.50 hrs

.50 hrs

.90 hrs

.50 hrs

.70 hrs

.30 hrs

.20 hrs

1.00 hrs

.50 hrs

.80 hrs

.40 hrs

1.30 hrs

1.00 hrs

.10 hrs

.10 hrs

.40 hrs

.20 hrs

.30 hrs

.30 hrs

ACCOUNTS DUE WHEN RENDERED. ALL AMOUNTS OVERDUE 30 DAYS OR MORE WILL BL\R INTEREST AT THE RATE OF 1.3% PER ANNUM AS PROVIDED FOR IN SECTION 128 OF T HE COU RTS OF JUSTICE ACT, R.S.0. 1990, PURSUANT TO T HE SOLIC ITORS ACT.

iii MER ITAS LAW FIRMS WORLDWIDE

275' MINDEN

GROSS L:J

28-Feb-19 Dunn, T .

28-Feb-19 Dunn, T .

l -Mar-19 Kallish, K.

4-Mar-19 Kallish, K.




l l-Mar-19 Kallish, K.

l 2-Mar-19 Kallish, K.

Our Fee: GST/HST:


Disbursements:

Photocopy/Document Impression Postage Charges/Registered Mail Telephone Long Distance Charges

Total Disbursements:

F l LE NUMBER

Telephone call to J. Samson re: allegations by Sean Qayycumi of Flexcare;

Telephone calls from and to Dr. Sidon re : Supreme Physiotherapy debt; telephone call to J. Samson re: same;

Email correspondence re collection status and Slawner status;

Telephone conference with Gary re Slawner deal and position of Trustee; review response to demand letters and email correspondence with Joshua re request for patient records and other information re Mr. Ginsberg;

Telephone conferences with Josh re AIR collections and next steps; telephone conferences with 2 account debtors;

Consider letter from John Hardy re AIR demand and forward same to Josh;

Telephone conference with counsel for Mr. Ginsberg re information request and email correspondence with Joshua re same; consider Slawner approval Order;

Email correspondence with Josh re AIR collection matters;

Email correspondence re AIR settlements - Hardy and Cowan and Ng;

137.00 40.30

0.68

GST/HST on taxable disbursements: $177.98

23 .14

$201.12


...,....,...

4112412

Page 3

.20 hrs

.50 hrs

.20 hrs

.80 hrs

.50 hrs

.20 hrs

.60 hrs

.20 hrs

.50 hrs

6,366.00 827 .58

$7,193.58

$201.12

$7,394.70

ACCOU NTS DUE W HEN RENDERED. ALL AMOUNTS OVERDUE 30 DAYS OR MORE W ILL BEAR INTEREST AT T HE RATE OF 1.3% PER ANNUM AS PROVIDED FOR IN SECTION 128 OF T HE COURTS OF JUSTICE ACT, R.S.O. 1990, PURSUANT TO T HE SOLICITORS ACT.

iii ME RI TAS LAW FIRMS WORLDWIDE

276Page 4

' MINDEN

GROSS L:J Fl LE NUMBER 4112412



Kallish, K. Senior Partner BANKRUPTCY 495.00

Dunn, T. Senior Partner BANKRUPTCY 495.00

Larkin, H. Former Tkpr-Act BANKRUPTCY 215.00

Ali , N. Articling Stud STUDENT 100.00

/\CCOUNTS DUE WHEN RENDERED ALL AMOUNTS OVERDUE 30 DAYS OR MORE WILL 13EAR INTEREST AT T HE RATE OF 1.3% PER ANNUM AS PROVIDED FOR IN SECTION 128 OF THE COURTS OF JUSTICE ACT, R.S.O. 1990, PURSUANT TO THE SOLICITORS ACT.


Tor. 8.80 $4,356.00

Tor. 2.30 $1,138.50

Tor. 2.10 $451.50

Tor. 4.20 $420.00

Totals: 17.4 $6,366.00

,......-TIT MERITAS LAW FIRMS WORLDWIDE

277! MINDEN

GROSSL~


The Fuller Landau Group Inc. 151 Bloor Street West 12th Floor Toronto, ON M5S IS4

Attn: Gary Abrahamson

REMITTANCE PAGE

Minden Gross I Ip barristers &solicitors

145kingst r eet west , suit e2200 t o r o nto , on , can ad a m5h 4g2 te l 416.362.3711 fa x 416.864. 9223

www. mi ndengro ss.com

I N ACCOUNT WITH

DATE

FILE NUMBER

GST/HST Reg. #

INVOICE #

21-Mar-19

4112412

11943 7556 RT

409558


Our Fees GST/HST Disbursements GST/HST on taxable disbursements


6,366.00 827.58 177.98 23.14

$7,394.70

For payment by wire transfer requiring our banking infonnation please contact Accounts Receivable at ( 4 I 6) 369-4328 .

ACCOUNTS DUE WHEN RENDERED. ALL AMOUNTS OVERDUE 30 DAYS OR MORE WILL BEAR INTEREST AT THE RATE OF 1.3% PER ANNUM AS PROVIDED FOR IN SECTION 128 OF THE COURTS OF JUSTICE ACT, R.S.0. 1990, PURSUANT TO THE SOLICITORS ACT

..,....... iii MERITAS LAW FIRMS WORLDWIDE

2781MINDEN

GROSS L:J


The Fuller Landau Group Inc. 151 Bloor Street West 12th Floor Toronto, ON M5S 1 S4 Attn: Gary Abrahamson





Total GST/HST Tax:


$3,778.00 166.65

$3,944.65

$491.14 21.66

$512 .80

ACCO\J 1\JTS DUE WHEN RENDERED. ALL AMOUNTS OVERDUE 30 DAYS OR MORE WILL BEAR INTEREST AT THE RATE OF 1.3% PER ANNUM AS PROVIDED FOR IN SECTION 128 OF THE COURTS OF JUSTICE ACT, R.S .0. 1990, PURSUANT TO THE SOUC ITORS ACT.

Minden Gross 11 p barristers &s olicit ors

145 kin g street west , su it e 2200 toron t o, on,canada m5h 4g2 tel 416.362.3711 fax 416.864.9223 www. mindengross.com

I N ACCOUNT W ITH

DATE 25-Jun-l 9 FILE NUMBER 4112412

OST/HST Reg. # 11 943 7556 RT

INVOICE # 412365

$3,944.65

512 .80

$4,457.45

..,,...... iii MERITAS LAW FIRMS WORLDWIDE

279' MINDEN

GROSS 1:_J

F I LE NUMBER


20-Mar- l 9 Kallish, K.

20-Mar-19 Dunn, T.

20-Mar-19 Dunn, T.


21-Mar-19 Dunn, T.

22-Mar-l 9 Kallish, K.

22-Mar-19 Dunn, T.

22-Mar-19 Dunn, T.

22-Mar-19 Dunn, T.


26-Mar-19 Dunn, T.




l-Apr-19 Kallish, K.

2-Apr-19 Kallish, K.

3-Apr-19 Kallish, K.

5-Apr-19 Dunn, T.

l 9-Apr-19 Kallish, K .

l-May-19 Kallish, K.

2-May-19 Kallish, K.

14-May-19 Kallish, K.

Consider Cowan settlement documents and email correspondence with Receiver and provide comments to Cowan counsel - email correspondence re Ginsberg matter;

Receiving and reviewing Settlement Agreement and e-mails from D. Kastner re : same;

Receiving e-mail from J. Samson re : Minutes of Settlement;

Email correspondence re Ginsberg matter;

Telephone calls from and to J. Samson re : comments on full and final release requested by counterparty; drafting e-mail to D. Kastner re : receiver proposed to release all claims ifrelease is mutual; exchange e-mails with D. Kastner;

Email correspondence with Joshua re Ginsberg - information disclosure and privacy issues and Cowan settlement documents;

Receiving e-mail from M. Lougheed and reviewing revised documents;

Telephone call to J. Samson;

Receiving e-mail from J. Samson re: changes acceptable and next steps re : Cowen;

Email correspondence re Ginsberg release of information and letter from Receiver re same;

Receiving e-mail from M. Lougheed re: fully executed by Cowen;

Telephone conference with Receiver re estate issues and status;

Draft further demand letters;

Telephone conference with Receiver re estate issues;

Email correspondence re security;

Email correspondence with Receiver re security issues;

Email correspondence with Receiver and RBC counsel re security;

Receiving e-mail from J. Samson re: confirmation of payment by Cowen;

Email correspondence with Fuller Landau re position of Slawner inspector;

Consider Receiver's email re distribution;

Meeting with Receiver and RBC re asset realization and outstanding issues re same;

Email correspondence with RBC counsel;

.......,.-

4112412

Page 2

.60 hrs

.20 hrs

. 10 hrs

.20 hrs

.60 hrs

.40 hrs

.30 hrs

.20 hrs

.10 hrs

.20 hrs

.10 hrs

.40 hrs

.40 hrs

.30 hrs

.20 hrs

.20 hrs

.20 hrs

.10 hrs

.20 hrs

.20 hrs

.50 hrs

.30 hrs

ACCOUNTS DUE WHEN RENDERED. ALL AMOUNTS OVERDUE 30 DAYS OR MORE WILL BEAR INTEREST AT THE RATE OF 1.3% PER ANNUM AS PRO VIDED FOR IN SECTION 128 OF THE COURTS OF JUSTICE ACT, R.S.O. 1990, PUKSUANT TO THE SOLICITORS ACT.

TIT MERITAS LAW FIRMS WOR LD WIDE

280Page 3

' MINDEN

GROSSL:J

f l LE NUMBER 4112412

30-May-19 Kallish, K. Draft demand letter to Axiomatic Art; telephone conference with .70 hrs Receiver;

3 l-May-19 Kallish, K. Finalize Axiomatic demand letter and demand letter to 42 Niagara .40 hrs

Our Fee: GST/HST:


Disbursements:

Photocopy/Document Impression Postage Charges/Registered Mail Search Corporate - Profile Report


Holdings;

GST/HST on taxable disbursements:

TOT AL DUE ON THIS ACCOUNT:


Name Professional Category

Kallish, K. Senior Partner

Dunn, T. Senior Partner

Area of Legal Rate Per Expertise Hour

BANKRUPTCY 495 .00

BANKRUPTCY 650.00

ACCOUNTS DUE W HEN RENDERED. ALL A MOUNTS OVERDU E 30 DAYS OR MOR E WILL BEAR INTER EST AT T HE RATE OF 1.3% PER ANNUM AS PROVID ED FOR IN SECTION 128 OF THE COURTS OF JUSTICE ACT, R.S.O. 19q0, PURSUANT TO T HE SOLICITORS ACT.

74.25 38.40 54.00

$166.65 21.66

$188.31

Region

Tor.

Tor.

Totals:

,........

Total Hours

5.40

1.70

7.1

3,778.00 491.14

$4,269.14

$188.31

$4,457.45

Total Value

$2,673.00

$1,105.00

$3,778.00

iii MER ITAS LAW FIRMS WORLDWIDE

281! MINDEN

GROSSL~


The Fuller Landau Group Inc. 151 Bloor Street West 12th Floor Toronto, ON M5S 1 S4 Attn : Gary Abrahamson

REMITTANCE PAGE

Minden Gross 11 p barristers &solicitors 145 kin g street west, suit e 2200

t oront o , on,can ada m5h 4g2 t el 416.362.3711 fa x 416.864.9223 www. mindengross.com

I N ACCOUNT WITH

DATE

fl LE NUMBER

GST/HST Reg. #

INVOICE #

25-Jun- l 9

4112412

11943 7556 RT

412365




3,778.00 491.14 166.65 21.66

$4,457.45

For payment by wire transfer requiring our banking information please contact Accounts Receivable at ( 416) 369-4328 .

ACCOUNTS DUE WHEN RENDERED. ALL AMOUNTS OVERDUE 30 DAYS OR MORE WILL BEAR INTEREST AT Tl-IE RATE OF 1.3% PER ANNUM AS PROVIDED FOR IN SECTION 128 O F Tl-IE COURTS OF JUSTICE ACT. R.S .0. 1990, PURS ANT TO T HE SOLICITORS ACT.

..,........ TIT MER ITAS LAW FIRMS WORLDWIDE

282' MINDEN

GROSS L~







Total GST/HST Tax:


$3,905.50 161.50

$4,067.00

$507.72 21.00

$528.72

ACCOUNTS DUE WHEN RENDERED. ALL AMOUNTS OVERDUE 30 DAYS OR MORE WILL BEAR INTEREST AT THE RATE OF 1.3% PER ANNUM AS PROV IDED FOR IN SECTION 128 OF THE COURTS OF JUSTICE ACT. R.S.0. 1990, PURSUANT TO T HE SOLICITORS ACT.

Mi nd en Gro ss 11 p barristers &solicitors l45king st r eet west , suite 2200 toronto , on , canada m5h 4g2 tel 416.362.3711 fax 416.864.9223 www.mindengross.com

I N ACCOUNT WIT! !

DATE 20-Jan-20 FILE , UMBER 4 11 24 12

GST/HST Reg. # 11 943 7556 RT

INVOICE # 419275

$4,067.00

528.72

$4,595.72

..,,....,... Tii" MERITAS LAW FIRMS WORLDWIDE

283' MINDEN

GROSS 1_:J F t L.E NUMB E R


25-Jun- l 9 Francis, C.

25-Jun-19 Kallish, K.

12-Aug-19 Kallish, K.

30-Oct-l 9 Kallish, K.

29-Nov-19 Kallish, K.

2-Dec-19 Kallish, K .

3-Dec-19 Kallish, K.

l l -Dec-19 Kallish, K.

12-Dec-19 Kallish, K.

19-Dec-l 9 Kallish, K.

6-Jan-20 Kallish, K.

8-Jan-20 Kallish, K.

Our Fee: GST/HST:


Disbursements:

Search Corporate - Profile Report Search PPSA


Consultation re opinion on RBC GSA and provide advice and case law re same;

Consider response from Gagnon and forward same to Receiver; emails correspondence with RBC counsel re outstanding issues; consider opinion issue;

Consider responses from Gagnon re Axiomatic and Niagara Street demands and email correspondence with Receiver re same;

Review information re Axiomatic and 42 Niagara and email exchange with BDO; telephone conference with Receiver and RBC re outstanding issues;

Telephone conference with Gary re status;

Email correspondence with RBC counsel;

Review file - telephone conference with RBC solicitor and email correspondence with Receiver re outstanding issues;

Begin drafting security opinion;

Revisions to opinion;

Telephone conference with Gary re outstanding issues;

Telephone conference with Receiver and email correspondence with RBC counsel re assignment of claims ;

Finalize legal opinion; email correspondence with Receiver; forward opinion to Receiver;

27 .00 134.50

GST/HST on taxable disbursements: $161.50

21.00

$182.50


..,........

4112412

Page 2

.70 hrs

.70 hrs

.30 hrs

1.70 hrs

.20 hrs

.20 hrs

.60 hrs

1.10 hrs

.50 hrs

.30 hrs

.30 hrs

1.00 hrs

3,905.50 507.72

$4,413.22

$ 182.50

$4,595.72

ACCOUNTS DUE W HEN RENDERED. ALL AMOUNTS OVERDUE 30 DAYS OR MORE WILL. BEAR INTEREST AT THE RATE OF 1.3% PER ANNUM AS PROVIDED FOR IN SECTION 128 OF THE COURTS OF JUSTICE ACT, R.S.O. 1990. PURSUANT TO THE SOLICITORS ACT.


284Page 3

! MINDEN

GROSS 1:_J FILE NUMBER 4112412



Francis, C. Senior Partner LITIGATION 700.00

Kallish, K. Senior Partner BANKRUPTCY 495.00

ACCOUNTS DU E W HEN RENDERED. ALL AMOUNTS OVERDUE 30 DAYS OR MORE WILL BEAR INT EREST AT THE RATE OF 1.3% PER ANNUM AS PRO VIDED FOR IN SECTION 128 OF THE COURTS OF JUSTICE .t,,CT, R.S .O. 19qo. PURSUANT TO THE SOLICITORS ACT.


Tor. 0.70 $490.00

Tor. 6.90 $3,415.50

Totals: 7.6 $3,905.50

·.......,..-TIT ME RITAS LAW FIRMS WORLDWIDE

285' MINDEN

GROSSL:J


The Fuller Landau Group Inc. 151 Bloor Street West 12th Floor Toronto, ON M5S 1 S4 Attn: Gary Abrahamson

REMITTANCE PAGE

Minden Gross 11 p barristers &solicitors

145kin gstr eet west ,suite2200 t or onto,on ,canada m5h 4g2 te l 416.362.3711 fax 416.864.9223 www.mindengross.com

I N ACCOUNT WITH

D ATE

FILE NUMBER

GST/HST Reg. #

INVOICE #

20-Jan-20

4112412

11943 7556 RT

419275



TOT AL AMOUNT DUE ON THIS ACCOUNT

3,905.50

507.72 161.50 21.00

$4,595.72

For payment by wire transfer requiring our banking infonnation please contact Accounts Receivable at (416) 369-4328 .

ACCOUNTS DUE WHEN RENDERED. ALL AMOUNTS OVERDUE 30 DAYS OR MORE WILL BEAR INTE l~EST AT T HE RATE OF 1.3% PER ANNUM AS PROVIDE D FOR IN SECTION 128 OF THE COURTS OF .J USTICE ACT. R.S.O. 1990, PURSUANT TO T HE SOLICITORS ACT

...,,...... TIT MERITAS LAW FIRM S WORLDWID E

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SERVICE LIST (as at March 16, 2020)

TO: AIRD & BERLIS LLP

Barristers and Solicitors Brookfield Place Suite 1800, 181 Bay Street Toronto, ON M5J 2T9 Steven L. Graff Tel: (416) 865-7726 Email: [email protected] Jeremy Nemers Tel: (416) 865-7724 Email: [email protected] Lawyers for Royal Bank of Canada

AND TO: ERNST & YOUNG INC. Ernst & Young Tower 100 Adelaide Street West, PO Box 1 Toronto, ON M5H 0B3 David Saldanha CIRP | Vice President | Transaction Advisory Services

Tel: 416-943-4431 Fax: 416 943 3300 Email: [email protected] Cam P. Bear Manager | Transaction Advisory Services

Email: [email protected] Tel: 416-943-2167 Fax: 416-943-3300 Proposal Trustee for Ontario Orthotic Lab Inc., Premier Footworks Inc., Veba Sock Company Inc. and Medic Holdings Inc.

287





- 2 -

AND TO: FRED TAYAR & ASSOCIATIONS PROFESSIONAL CORPORATION 65 Queen Street W. Suite 1200 Toronto, ON M5H 2M5 Fred Tayar Tel: 416-363-1800 Fax: 416-363-3356 Email: [email protected] Lawyers for Pierre Gagnon and 9339-6497 Quebec Inc.

AND TO: 2335040 ONTARIO INC. 42 Niagara Street Hamilton, ON L8L 6A2 or 10 Maple Grove Dr., Unit 10, Oakville, ON, L6J 0E1 Attn: Pierre Gagnon Email: [email protected]

AND TO: CAROLYN JANE CROSS 10 Maple Grove Drive Oakville, ON L6J 0E1 Email: [email protected]

AND TO: NATIONAL LEASING GROUP INC. 1525 Buffalo Place (2839829) Winnipeg, MB R3T 1L9 Anna Neustaedter Tel: 1-204-954-9093 Toll Free: 1-877-211-4061 Email: [email protected]

AND TO: HER MAJESTY THE QUEEN IN RIGHT OF THE PROVINCE OF ONTARIO AS REPRESENTED BY THE MINISTER OF FINANCE Legal Services Branch 777 Bay Street, 11th Floor Toronto, ON M5G 2C8 Kevin J. O’Hara Tel: (416) 327-8463 Email: [email protected]

288



- 3 -

AND TO: DEPARTMENT OF JUSTICE The Exchange Tower 130 King Street West, Suite 3400 Toronto, ON M5X 1K6 Diane Winters Tel: (416) 973-3172 Email: [email protected]

289


- 4 -

Email Service:

[email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; [email protected];

#4095317 v2 | 4112412

290







B E T W E E N

ROYAL BANK OF CANADA -and- ONTARIO ORTHOTIC LAB INC., et al. Applicant Respondents


ONTARIO

SUPERIOR COURT OF JUSTICE

COMMERCIAL LIST

Proceeding commenced at Toronto

MOTION RECORD

MINDEN GROSS LLP Barristers and Solicitors 2200 - 145 King Street West Toronto, ON M5H 4G2

Catherine Francis (LSO# 26900N) [email protected]


MOTION RECORD - Fuller Landau

Documents

Transcript of MOTION RECORD - Fuller Landau