"Notice of Bankruptcy and First Meeting of Creditors
Transcription
"Notice of Bankruptcy and First Meeting of Creditors
RSM Richter RSM Richter Inc. 200 King St. W., P.O. Box 48, Suite 1100 Toronto, ON M5H 3T4 Tel: 416.932.8000 Fax: 416.932.6200 ww.rsmrichter.com Estate File No.: 31-1121528 IN THE MATTER OF THE BANKRUPTCY OF LINENS 'N THINGS CANADA CORP., OF THE CITY OF TORONTO, IN THE PROVINCE OF ONTARIO NOTICE OF BANKRUPTCY AND FIRST MEETING OF CREDITORS (Subsection 102(1)) Take notice that: Linens 'N Things Canada Corp. filed an assignment in bankruptcy on the 31st day of October, 2008 and RSM Richter Inc. was appointed as trustee of the estate of the bankrupt by the Official Receiver, subject to affirmation by the creditors of the trustee's appointment or the substitution of another trustee by the creditors. 2, The first meeting of creditors of the bankrupt will be held on the 24th day of November, 2008, at 11:00 a.m., at Holiday Inn on King, Oak Room, 370 King Street West, Toronto, Ontario. 3. To be entitled to vote at the meeting, creditors must lodge with the trustee, prior to the meeting, proofs of claim and, where necessary, proxies. 4. Enclosed with this notice is a form of proof of claim, a form of general proxy, and a list of creditors with claims amounting to twenty-five dollars or more, showing the amounts of their claims'. 5. Creditors must prove their claims against the estate of the bankrupt in order to share in any distribution of the proceeds realized from the estate2. DATED at Toronto, this 4th day of November, 2008. RSM RICHTER INC. TRUSTEE IN BANKRUPTCY OF LINENS 'N THINGS CANADA CORP. 'Please note that to be eligible to participate in any dividend distribution, you are not required to attend the meeting or file your Proof of Claim in advance of the meeting; for that purpose you must file your Proof of Claim with the Trustee to be received before a distribution has been approved and/or issued. It is recommended that you file your Proof of Claim as soon as possible. 2 Note to creditors with claims in US dollars: Please file your claim in Canadian dollars using the Bank of Canada exchange rate, as at October 31, 2008, of 1.2165. RSM Richter is an independent member firm of RSM International, an affiliation of independent accounting and professional firms. STATEMENT OF AFFAIRS (Sec 158) IN THE MATTER OF THE BANKRUPTCY OF LINENS N THINGS CANADA CORP. OF THE CITY OF TORONTO, IN THE PROVINCE OF ONTARIO. To the Bankrupt: You are required to carefully and accurately complete this form and the applicable attachments, showing the state of your affairs on the date of your bankruptcy, namely October 31 2008, Liabilities (Canadian $) (Note 2) Assets (Note 1) (as stated and estimated by bankrupt) 1 Unsecured creditors as per list 'A' .................. 2. Secured creditors as per list 'B' ...................... 3. Preferred creditors as per list 'C ..................... 4. Contingent or other liabilities as per list 'D' estimated to be reclaimable for .................... 33,972,090.54 NIL NIL NIL Total Liabilities ...................................... Surplus ................................................... 33,972,090.54 NIL Notes: The Interim Receiver has received approximately CDN $56 million in respect of the debtor's inventory pursuant to an agency agreement approved by the (Ontario) Superior Court of Justice. Of that amount, approximately $26 million has been paid to the debtor's secured creditor. It is anticipated that a portion of the balance of the funds, in addition to funds in the debtor's bank accounts and other funds that may be paid to the Interim Receiver on account of the realization of the debtor's assets, less costs, will be distributed to the trustee in bankruptcy for the benefit of unsecured creditors. 2. U.S. dollars have been converted to Canadian dollars at an exchange rate of 1.1952, 1. Inventory ........................................................... 2. Trade fixtures, fittings, utensils, etc .................... 3. Accounts Receivable, etc. as per list 'E' Good ...................................................... Doubtful ................................................. Bad ........................................................ Estimated to produce .............................. 4. Bills of exchange, promissory notes, etc. as per list 'F' ....................................................... 5. Deposits in Financial Institutions ........................ 6. Cash .................................................................. 7. Livestock .......................................................... 8. Machinery, equipment and plant ........................ 9. Real property or immovable as per list 'G' ........ 10. Furniture ......................................................... 11, RRSPs, RRIFs, Life Insurance, etc ................... 12. Securities (Shares, bonds, debentures, etc) 13. Interest under wills .......................................... 14. Vehicles ......................................................... 15. Other Property as per list 'H' ............................. Goodwill Trademarks Leasehold interests If Bankrupt is a Corporation add: Amount of capital subscribed Amount paid thereon Balance subscribed and unpaid Estimated to produce Total Assets ................................................ Deficiency ................................................... See Note 1 NIL NIL NIL NIL See Note 1 NIL See Note 1 NIL NIL See Note 1 NIL NIL NIL NIL NIL NIL Unknown Unknown Unknown NIL NIL NIL NIL See Note 1 33,972,090.54 I, PETER P. FARKAS, OF RSM RICHTER INC., SOLELY IN ITS CAPACITY AS COURT-APPOINTED INTERIM RECEIVER AND RECEIVER OF LINENS 'N THINGS CANADA CORP. do swear that the above statement and the attached lists are to the best of my knowledge, based on the information available to me, a full, true and complete statement of the affairs of LINENS 'N THINGS CANADA CORP. on October31, 2008, and fully disclose all of its property of every description in its possession or that may devolve on it in accordance with Section 67 of the Bankruptcy and Insolvency Act. Sworn before me at the City of Toronto, Province of Ontario this 31st day of October, 2008 I) / ,\ A Commisoner, etc., in and for the Provina)of Ontario. LINENS 'N THINGS CANADA CORP. by RSM Richter Inc., solely in its capacity as 51't-appointed Interim Receiver and of Linens 'N ndacer,. /'1eter P. Farkas RENEE FERN SCNWARTZ, a Commissioner, etc.. City of Toronto, for RSM Richter Inc., Trustee in Bankruptcy and RSM Richter UP. Chaitered Accountants. ynfrp phnir, 7 flflQ Unsecured 6914888 Canada Inc. Gray Rob AC Big Bend Crossing LP, Schnorr, Sandy ACME INT ENTERPRISES INC. IMPORT ADT SECURITY SVS. CANADA INC ADVANTAGE 1 DISTRIBUTING INC. AEOLUS DOWN IJC AERO PRODUCTS INTERNATIONAL Alloway Investments Ltd., Mackenzie, Carolyn AMCO CORP. AMERICAN CENTURY HOME FABRICS INC. AMERICAN COVERS INC. AMERICAN EXPRESS INCENTIVE AMERICAN FIBER IND. AMERICAN OAK PRESERVING CO.INC IJC AMERICAN PROJECT & REPAIR INC. AMERICAN SERVICES INC AMERICAN TACK & HARDWARE AMM PARREL IMPORTS L/C APEX PRODUCTS LLC ARBON EQUIPMENT CORPORATION ARC INTERNATIONAL ART IN MOTION ARY INC. ASSOCIATED/ACC INTERNATIONAL LTD AUTO DOORS INC. OF GA B & R PLASTICS INC. BARDWILL INDUSTRIES BASSETT MIRROR COMPANY INC. BATH BY TOWN & COUNTRY LIVING BATHMARK Bentall Retail Services LP, Andrew Lowther BERKSHIRE BLANKET do Ivanhoe Cambridge Inc 11012 Macleod Trail South Calgary AB T2J 6A5 do Anthem Properties Group Ltd 300-550 Burrard Street Vancouver BC V6C 2B5 400 LYSTER AVE. SADDLE BROOK NJ 07663 6 15-18TH ST SE CALGARY AB T2E 6J5 P0 BOX 309 MENOMONEE FALLS WI 53052 14050 NORTON AVE CHINO CA 91710 1834 WALDEN OFFICE SQUARE THIRD FLOOR SCHAUMBURG IL 60173 do Bachman Property Management Inc. 360 McMillan Ave Winnipeg MB R3L 0N2 DIV. OF FOCUS PRODUCTS GROUP 120 LAKEVIEW PARKWAY VERNON HILLS IL 60061 5200 SOUTH MAIN STREET SALISBURY NC 28147 P0 BOX 987 DRAPER UT 84020 SERVICES P0 BOX 790379 ST LOUIS MO 63179 SPRING GLOBAL 205 N WHITE STREET FORT MILL SC 29715 601 MULBERRY STREET P0 BOX 187 NORTH JUDSON IN 46366 28003 CENTER OAK CT SUITE B-7 WIXAM MI 48393 5151 GOLDEN FOOTHILL PARKWAY SUITE 110 ELDORADO HILLS CA 95762 1 RTE 17 S,SADDLE RIVER NJ 07458 47 WELLINGTON PLACE AMITYVILLE NY 11701 8333 MELROSE DRIVE LENEXA KS 66214 238 FERNWOOD AVE P0 BOX 6326 EDISON NJ 8818 1980 CLEMENTS FERRY RD. CHARLESTON SC 29492 2000 HARTLEY AVENUE COQUITLAM BC V3K 6W5 10301 HICKMAN MILLS DRIVE SUITE 110 KANSAS CITY MO 64137 19 WEST 21ST STREET 8TH FLOOR NEW YORK NY 10010 2770 FAITH INDUSTRIAL DRIVE BUFORD GA 30518 4550 KINGSTON STREET DENVER CO 80239 1071 AVE. OF THE AMERICAS NEW YORK NY 100180000 P0 BOX 627 1290 PHILPOTT ROAD BASSETT VA 24055 TOWN & COUNTRY LIVING 475 OBERLIN AVENUE SOUTH LAKEWOOD NJ 08701 350 5TH AVENUE 4TH FLOOR NEW YORK NY 10118 do West Oaks Mall Admin Office 32700 South Fraser Way Abbotsford BC V2T 4M5 44 EAST MAIN STREET WARE MA 01082 Preliminary List of Creditors as at October 31, 2008, as submitted by the Debtor, Without Admission as to Any Liabilities or Privilege Herein Shown IN THE MATTER OF THE BANKRUPTCY OF LINENS 'N THINGS CANADA CORP. OF THE CITY OF TORONTO, IN THE PROVINCE OF ONTARIO 1.00 1.00 7,043.68 96.86 210.00 29,457.28 90,202,46 1.00 2,338.79 1,246,24 748.96 64,928.52 121,210.37 3,305.27 190.20 1,766.18 1,883.96 28.30 988.93 853.37 2,521.59 12,105.74 656.16 348,75 2,160,06 1,329.34 8,915.39 149.52 301.19 4,359.64 1.00 14,643.93 Amount Due* (CDN $y Page 1 BERNARD HODES GROUP BETTER SLEEP INC. BISSELL LTD (CANADA) BLUE BOX TOYS INC. BONAKEMI USA INC. BOSS FACILITY SERVICES INC. BOSTON WAREHOUSE TRADING CORP. BRADSHAW INTERNATIONAL INC. Brant QEW Developments Inc., Barry Godfrey BRANT SCREEN CRAFT BRENTWOOD ORIGINALS BUDDEEZ INC. BUILT NY INC. BU RN ES HOME ACCE NTS LLC BY APPOINTMENT IMPORT BYRNE PARTNERS C & H DISTRIBUTORS INC. C.H.ROBINSON WORLDWIDE C.R. GIBSON/THOMAS NELSON INC. CALDREA COMPANY THE Calloway REIT (Cambridge) Inc. CALLOWAY REIT (CAMBRIDGE) INC. Calloway REIT (Leaside) Inc. Calloway REIT (London N) Inc. Calloway Reit-Etobicoke Calloway REIT-Lethbridge, Singh, Jatinder CALPHALON CORP. CAMBRIDGE SILVERSMITHS Canada Revenue Agency-Acct. No. 88755 1828 RT 0001 Canada Revenue Agency-Acct. No. NRJ 39126 3 Canada Revenue Agency-Acct. No, 88755 1828 RP CARPENTER COMPANY CDR INC. P0 BOX 751741 CHARLOTTE NC 202751741 C/0 BEACON PRODUCTS 261 5TH AVE. SUITE 1914 NEW YORK NY 10016 6934 KINSMEN COURT NIAGARA FALLS ON L2E 6S5 220 SOUTH ORANGE AVE #106 LIVINGSTON NJ 07039 2550 S PARKER RD. SUITE 600 AURORA CO 80014 992 SOUTH 2ND STREET RONKONKOMA NY 11779 59 DAVIS AVE. NORWOOD MA 02062 9409 BUFFALO AVE. RANCHO CUCAMONGA CA 91730 c/c Mobius Corporation 1858 Avenue Road Suite 200 Toronto ON M5M 3Z5 555 GREENWICH ST P0 BOX 1176 BRANTFORD ON NT35T3 20639 SOUTH FORDYCE AVE LONG BEACH CA 90810 1106 CROSSWINDS CT. WENTZVILLE MO 63385 520 BROADWAY FLOOR 2 NEW YORK NY 10012 21 CYPRESS BLVD. SUITE 1010 ROUND ROCK TX 78664 EX-CELL HOME FASHIONS INC. 295 5TH AVENUE-SUITE 612 NEW YORK NY 10016 20 BESSEMER COURT CONCORD ON L4K3C9 P.O. BOX 88031 MILWAUKEE WI 532880031 P0 BOX 86 SDS 12-0805 MINNEAPOLIS MN 55486 402 BNA DRIVE BUILDING 100 6TH FLOOR NASHVILLE TN 37217 D/BIA MRS. MEYER'S CLEAN DAY 420 N. FIFTH ST. SUITE 600 MINNEAPOLIS MN 55401 do Smart Centres 700 Applewood Cres Ste 100 Vaughan ON L4K 5X3 c/o FIRSTPRO SHOPPING CENTERS 700 APPLEWOOD CRESCENT SUITE 100 VAUGHAN ON L4K 5X3 do Smart Centres 700 Applewood Cres Ste 100 Vaughan ON L4K 5X3 c/o Smart Centres 700 Applewood Cres Ste 100 Vaughan ON L4K 5X3 c/o Smart Centres 700 Applewood Cres Ste 100 Vaughan ON L4K 5X3 c/o Smart Centres 700 Applewood Cres Ste 100 Vaughan ON L4K 5X3 C/O NEWELL RUBBERMAID 29 EAST STEPHENSON STREET FREEPORT IL 61032 116 LEHIGH DRIVE FAIRFIELD NJ 07004 275 Pope Road Suite 103 Summerside PE CIN 6A2 875 Heron Rd Ottawa ON K1A 1B1 333 Laurier Ave. W. Ottawa Tax Service Office Ottawa ON K1A 0L9 FORMERLY ER. CARPENTER COMPANY INC 5016 MONUMENT AVE RICHMOND VA 23230 FORMERLY SHEET HOLDERS INC. 635 BOB POSEY STREET HENDERSON KY 42420 Preliminary List of Creditors as at October 31, 2008, as submitted by the Debtor, Without Admission as to Any Liabilities or Privilege Herein Shown IN THE MATTER OF THE BANKRUPTCY OF LINENS 'N THINGS CANADA CORP. OF THE CITY OF TORONTO, IN THE PROVINCE OF ONTARIO 2,067.47 30,102.04 51,491.33 12,971.27 892.10 7,136.96 2,329.54 464.73 1.00 34,585.31 64,932.54 225.20 10,459.37 2,828.18 10,702.92 27,340.44 143.66 33,803.35 294.74 243.71 1.00 122,296.64 1.00 1.00 1,00 1.00 89,389.71 10,678.66 607,365.78 194,131.00 1.00 244.78 1,457.76 Amount Due* (CDN $) Page 2 CHARLESCRAFT (HOMEDICS CANADA) CHECKPOINT CHF INDUSTRIES INC.IMPORT Colliers Macaulay Nicolls Inc. Patrick Hwang COLONIAL CANDLE OF CAPE COD COMDATA STORED VALUE SOLUTIONS COMPAC INDUSTRIES INC. Counsel Real Estate, Susan Schuhmacher Creit Management Limited, Robert Mulvale CRISA CORP. CROSCILL INC. CRYOPAK CORPORATION CUISINART CANADA Customer obligations (aggregate)* DANESCO INC. Darthmouth Crossing Limited DASCO DeLONGHI CANADA INC. DEMARLE INC. DISCOVERY REFUSE MANAGEMENT INC. DIVATEX HOME FASHIONS DIVATEX HOME FASHIONS INC/IMPORT DSC PRODUCTS DYNAMIC DESIGNS INC. IMPORT DYSON CANADA LTD ECOFLAME INTERNATIONAL INC. ELCO FINE FOODS INC. ELLERY HOMESTYLES ELLISON FIRST ASIA LLC Employees - Various re: Termination and Severance payments* EPOCA INC EVERGREEN ENTERPRISES EVERGREEN LABS. INC. 40 E COTTERS LANE SUITE A EAST BRUNSWICK NJ 088162032 5915 MIDLOTHIAN TURNPIKE RICHMOND VA 23225 4 WEST REES AVE. P.O. BOX 2609 WALLA WALLA WA 99362 18111 TRANS CANADA HWY KIRKLAND QC H9J 3K1 c/o Centrecorp Management Services 278 Lacewood Dr Lease#7501 Halifax NS B3M 3N8 FORMERLY MICROSEAL ND. 932 MARKET ST. P0 BOX 2066 PATERSON NJ 075092066 6150 MCLAUGHLIN ROAD UNIT #3 MISSISSAUGA ON L5R 4E1 8 CORPORATE DRIVE CR.ANBURY NJ 08512 P.O.BOX 659 639 LACEY ROAD FORKED RIVER NJ 08731 295 FIFTH AVENUE SUITE 515 NEW YORK NY 10016 295 5TH AVENUE SUITE 515 NEW YORK NY 10016 P0 Box 577888 CHICAGO IL 60657 35438 DE PORTOLA RD. TEMECULA CA 92592 200 ADELAIDE STREET WEST STE.100 TORONTO ON M5H 1W7 2120 QUEEN STREET EAST SUITE 300 TORONTO ON M4E 1E2 40 WEST BEAVER CREEK ROAD RICHMOND HILL ON L4B 1G5 FORMERLY WAVERLY DECORATIVE FABRIC 295 5TH AVE SUITE 1212 NEW YORK NY 10016 208 E. FIRST AVENUE EASELY SC 29640 127 BROCKHOUSE ROAD TORONTO ON M8W 2X1 P.O. BOX 8538-379 PHILADELPHIA PA 19171 FORMERLY CAMEO CURTAINS INC. ONE PARK AVENUE-9TH FLOOR NEW YORK NY 10016 do Colliers International Suite 1680 13450 102nd Ave Surrey BC V3T 5X3 32057 64TH AVE. CANNON FALLS MN 55009 LOCKBOX #3802 3802 RELIABLE PKWY CHICAGO IL 606860038 2617 TALLEY STREET DECATUR GA 30030 Scotia Plaza Suite 320040 King Street West Toronto ON M5H 3Y2 do Smart Centres 700 Applewood Cres Ste 100 Vaughan ON L4K 5X3 LIBBEY INC. 300 MADISION TOLEDO OH 43699 261 5TH AVENUE NEWYORK NY 10016 1053 DERWENT WAY ANNACIS ISLAND DELTA BRITISH COLUMBIA BC V3M5R4 100 CONAIR PARKWAY WOODBRIDGE ON L4H 0L2 Preliminary List of Creditors as at October 31, 2008, as submitted by the Debtor, Without Admission as to Any Liabilities or Privilege Herein Shown IN THE MATTER OF THE BANKRUPTCY OF LINENS 'N THINGS CANADA CORP. OF THE CITY OF TORONTO, IN THE PROVINCE OF ONTARIO 460,042.39 19,041.93 38,101.29 1.00 18,358.75 6,019.64 103.27 1.00 1.00 11,539.20 232,941.42 648.71 913.29 4,589,457.00 7,069.91 1.00 536.41 58,338.00 2,153,08 27,474.86 6,735.75 7,077.85 18,048.48 1,726,14 324,878.56 33,096.10 31,495.37 1,434.24 70,635.85 2,700,000.00 22,831.43 196.42 766.72 Amount Due* (CON $) Page 3 EVRIHOLDER PRODUCTS INC. First Capital (South Park) Corporation, Punter, Sue First Capital (Woolridge) Corporation, Middlebrook, Marlene First Long Weekend Developments Inc., Sonia Martella FLOXITE COMPANY INC. FOR LIFE PRODUCTS INC. FRAMED PICTURE ENTERPRISE FREIGHT AND DUTY (ACCRUED)*** GERSON COMPANY THE IMPORT GLENOIT CORPORATION GOLDEN GT LLC GOLDEN TADCO INT'L CORP. LIC GT MEDIA INC. HANNA'S CANDLE COMPANY HAUTE DECOR HEARTLAND FRAGRANCE CO. LLC HELEN OF TROY L.P.(CANADA) HERITAGE MINT LTD.IMPORT HINDOSTONE PRODUCTS INC. HOME TRADITIONS HOMEDICS INC IMPORT HOMEDICS CORPORATION HORIZON NATIONAL CONTRACT HOUSEHOLD PRODUCTS CANADA LIMITED ICUP INC. IMPORTS IDEA VILLAGE PRODUCTS CORP IGNITE USA LLC IMPEX SYSTEMS GROUP INC. INDIA INK INNOFRESH PRODUCTS INC. INTERCONTINENTAL ART INC. INTERDESIGN INC. INTERNATIONAL SILVER 1450 S.LONE ELM ROAD OLATHE KS 66061 295 FIFTH AVENUE SUITE 612 NEW YORK NY 10016 DBA ZEVRO 3720 W. TOUHY AVENUE SKOKIE IL 60076 DBA LIFESTYLE HOME 251 HERROD BLVD. DAYTON NJ 08810 FORMERLY GOODTIMES PRODUCTS INC. 360 INTERLOCKEN BLVD. BROOMFIELD CO 80021 2700 S. ARMSTRONG AVENUE FAYETTEVILLE AR 72701 1108 WINNSBORO CT ALLEN TX 75013 8585 PAGE AVENUE ST. LOUIS MO 63114 ONE HELEN OF TROY PLAZA EL PASO TX 79912 16641 N. 91ST STREET SCOTTSDALE AZ 85260 7852 MOLLER ROAD INDIANAPOLIS IN 46268 9910 MONROE DRIVE DALLAS TX 75220 3000 PONTIAC TRAIL COMMERCE TWP. MI 48390 3000 PONTIAC TRAIL COMMERCE TOWNSHIP MI 48390 SERVICES LLC. P0 BOX 8500 PHILADELPHIA PA 191789376 3700 STEELES AVENUE WEST 11TH FLR TORONTO ONTARIO ON L4L 8K8 1135 CEDAR AVE. CROYDON PA 19021 WAYNE PLAZA 11155 ROUTE 46 WEST 4TH FLOOR WAYNE NJ 07470 954 W. WASHINGTON BLVD. CHICAGO IL 60607 2801 NW3RD AVENUE MIAMI FL 33127 do AMY BASEM 2457 E 27TH STREET LOS ANGELES CA 90058 P0 BOX 9921 PHOENIX AZ 85068 525 WEST MAN VILLE STREET COMPTON CA 90220 30725 SOLON INDUSTRIAL PARKWAY SOLON OH 44139 SYRATECH ACQUISITION CORP. INT'L 175 MC CLELLAN HIGHWAY EAST BOSTON MA 02128 1530 S. LEWIS STREET ANAHEIM CA 92805 do FCB Property Management Services 9499-1 37 Avenue Suite 2004 Edmonton AB T5E 5R8 do FCB Property Management Services #200-367 1 Westminster Hwy. Richmond BC V7C 5V2 do Smart Centres 700 Applewood Cres Ste 100 Vaughan ON L4K 5X3 31 INDUSTRIAL AVE MAHWAH NJ 07430 2301 SW 145 AVENUE MIRAMAR FL 33027 483 HIGHWAY 6 WEST. BATESVILLE MS 38606 Preliminary List of Creditors as at October 31, 2008, as submitted by the Debtor, Without Admission as to Any Liabilities or Privilege Herein Shown IN THE MATTER OF THE BANKRUPTCY OF LINENS 'N THINGS CANADA CORP. OF THE CITY OF TORONTO, IN THE PROVINCE OF ONTARIO 2,333.65 1.00 1.00 1.00 7,916.38 165.65 12,993.31 2,903,278.25 2,362.67 12,449,67 202.30 491.23 59.74 223.07 4,838,97 915.40 3,399.46 4,564.76 1,075.68 600.59 276,717.48 28,775.15 15,358.70 63,520.29 12,238.85 2,983.22 1,921.59 1,709.33 8,481.31 358.83 25,126.69 60,030.02 4,926.23 Amount Due* (CDN $) Page 4 ISI-NORTH AMERICA INC. Ivanhoe Cambridge II Inc., Desarnia, Colleen JOE WHITNEY JOELSON INDUSTRIES JOLLEN CANADA K.F. Management Co- Woodhill Centre, Venton, Brian KARRY'S DISTRIBUTION KDM-POP SOLUTIONS GROUP KEMP & BEATLEY INC IMPORT KEYSTONE MANUFACTURING CO. INC. KITCHEN ART INC. L.A. IM PRINTS LANG HOLDINGS INC. LARIEN PRODUCTS LAVA WORLD INT'L LES ENTERPRISES MAGIC SLIDERS INC. LEVINSOHN LEXICAL TECHNOLOGIES LIBBEY (GLASSWARE) LIFETIME BRANDS INC. LIPPER INTERNATIONAL INC,IMPORT LITEMOR HD SUPPLY LIZ CLAIBORNE DIV.OF AMERICAN PACIF LOCKNET L.L.C. LOUISVILLE BEDDING LUIGI BORMIOLI CORPORATION - IMPORT LUX PRODUCTS CORPORATION M. KAMENSTEIN IMPORTS Manitoba Finance Taxation Div.-Acct. No. 887551828MT0001 MAPLES INDUSTRIES INC. MEASUREMENT SPECIALTIES INC. MEDELCO INC. 175 ROUTE 46 WEST FAIRFIELD NJ 07004 1 Bass Pro Mills Drive Vaughan ON L4K 5W4 24144 102 B AVENUE MAPLERIDGE BC V2W 2C5 2649 TOWNSGATE ROAD #500 WESTLAKE VILLAGE CA 91361 155-11880 HAMMERSMITH WAY RICHMOND BC V7A 5C8 5400 Yonge Street Suite 501 Toronto ON M2N 5R5 180 COURTNEY PARK DR. EAST MISSISSAUGA ON L5T 2S5 P0 BOX 635067 CINCINNATI OH 452635067 EX-CELL HOME FASHIONS 295 FIFTH AVENUE - 6TH FLOOR NEW YORK NY 10016 20 NORRIS STREET BUFFALO NY 14207 4420 HELTON DR. FLORENCE AL 35630 1069 BROXTON CORP. 1043 WESTWOOD BLVD. LOS ANGELES CA 90024 514 WELLS STREET DELAFIELD WI 53018 351 PLEASANT STREET PMB 224 NORTHHAMPTON MA 01060 9320 MICHIGAN AVENUE STURTEVANT WI 53177 1160 ROUTE 133 C.F. 147 IBERVILLE P0 J2X 4J5 261 5TH AVENUE NEW YORK NY 10016 do TODD HOUSLEY P.O. BOX 795671 DALLAS TX 75379 300 MADISON AVE. P0 BOX 10060 TOLEDO OH 43699 FORMERLY LIFETIME HOAN CORPORATION 1000 STEWART AVENUE GARDEN CITY NY 11530 235 WASHINGTON STREET WALLINGFORD CT 06492 325 DEERHIDE CRESCENT WESTON ON M9M2Z2 C ENTRIPRISE 3901 GANTZ RD. SUITE A GROVE CITY OH 43123 100 COURCHELLE DRIVE NICHOLASVILLE KY 40356 10400 BUNSEN WAY LOUISVILLE KY 402992500 5 WALNUT GROVE SUITE 140 HORSHAM PA 19044 60001 COMMERCE PARKWAY MOUNT LAUREL NJ 08054 C/O LIFETIME BRANDS INC. ONE MERRICK AVENUE WESTBURY NY 11590 415-401 York Avenue Winnipeg MB R3C 0P8 MAPLES INDUSTRIES INC. MOODY RIDGE ROAD SCOTTSBORO AL 357680000 710 ROUTE 46 EAST SUITE 206 FAIRFIELD NJ 07004 2 CORPORATE DRIVE SUITE 202 TRUMBULL CT 06611 Preliminary List of Creditors as at October 31, 2008, as submitted by the Debtor, Without Admission as to Any Liabilities or Privilege Herein Shown IN THE MATTER OF THE BANKRUPTCY OF LINENS 'N THINGS CANADA CORP. OF THE CITY OF TORONTO, IN THE PROVINCE OF ONTARIO 15,866.30 1.00 800.00 3,430.70 72,117.06 1.00 21,406.93 5,750.79 5,868.23 443,32 3,446.35 417.01 15,108.52 1,361.20 1,936.22 3,403.90 7,000.88 4,023.55 42,477.93 24,653.35 5,084.38 1,130.32 73,208.69 2,422.38 305,546.83 13,446.00 1,222.67 25,542.50 41,092.00 4,862.60 150.60 475.88 Amount Due* (CDN $) Page 5 MEDICI 888 LLC IMPORT MEDPORT LLC MELANNCO INTL LTD. MERCH SOURCE LLC METHOD PRODUCTS INC. METRO DOOR MIDTOWN NEON SIGN CORP. Ministry of Finance-Acct. No. 1963313 MINISTRY OF FINANCE- PST# 0005075 Ministry of Small Business Revenue, Richard Niemen MISTO INTERNATIONAL LLC MODERN MARKETING CONCEPTS MONTI INDUSTRIES MSRF INC. NASSAU CANDY DISTRIBUTORS INC. NAUTICA DIV.OF AMERICAN PACIFIC ENT NEATNIX NETWORK SERVICE MANAGEMENT INC. NEW ADVANCED PRODUCTS INC. NEW VIEW/IMPORT NEWPORT/LAYTON HOME FASHIONS C/O NIFTY HOME PRODUCTS INC. NIl NORTHERN INTERNATIONAL INC. OGGI CORPORATION ON THE WALL INC. ONTEL PRODUCTS CORPORATION OPERATING EXPENSES (ACCRUED)* ORIGINAL GOURMET FOOD COMPANY INC. OUTSTANDING CHEQUES (AGGREGATEY OWEN MANUFACTURING PARK B SMITH LTD. Park Royal Shopping Centre, Rick Amantea PEARLESSENCE LTD. SPRINGS GLOBAL 205 N WHITE STREET FORT MILL SC 29715 295 FIFTH AVENUE SUITE 114 NEW YORK NY 100160000 2002 Park Royal South West Vancouver BC V7T 2W4 4555 RENAISSANCE PARKWAY SUITE 101 CLEVELAND OH 44128 52 STILES ROAD SUITE 201 SALEM NH 03079 1431 BAKER ROAD VIRGINIA BEACH VA 23455 23 ACORN STREET PROVIDENCE RI 02903 175 MCCLELLAN HIGHWAY EAST BOSTON MA 02128 19511 PAULING FOOTHILL RANCH CA 92610 637 COMMERCIAL STREET SUITE 300 SAN FRANCISCO CA 94111 99 SMITHTOWN BYPASS 2ND FL HAUPPAUGE NY 11788 550 W. 30TH STREET NEW YORK NY 10001 2350 Albert Street Regina SK S4P 4A6 INSOLVENCY UNIT 6TH FLOOR, 33 KING STREET WEST OSHAWA ON L1H 8H5 1802 Douglas St., 6th Floor BC Provincial Tax Victoria BC V9T 4K6 8 TROWBRIDGE DRIVE BETHEL CT 06801 1220 E. OAK STREET LOUISVILLE KY 40204 DBA AERUS ELECTROLUX 37 SOUTH MAIN STREET WEST HARTFORD CT 6107 2501 NORTH ELSTON AVENUE CHICAGO IL 60647 530 WEST JOHN STREET HICKSVILLE NY 11801 3901 GANTZ RD. SUITE A GROVE CITY OH 43123 A DIVISON OF AMERICAN INNOTEK INC 501 SOUTH ANDREASEN DRIVE ESCONDIDO CA 92029 315 NORWOOD PARK SOUTH NORWOOD MA 02062 4779 WOODLANE CIRCLE TALLAHASSEE FL 32303 NEW VIEW GIFTS & ACCESSORIES LTD. 311 E.BALTIMORE AVE. MEDIA PA 19063 STEIN ASSOC. 8515 N.COLUMBIA BLVD PORTLAND OR 97203 FORMERLY T & L NIFTY PRODUCTS 920 WALNUT AVENUE MADISON LAKE MN 56063 1 BURBIDGE ST. SUITE 101 COQUITLAM B.C. CANADA - V3K-7B2 BC V3K-7B2 1809 1/2 NO. ORANGETHORPE PARK ANAHEIM CA 92801 685 RUPERT ST. WATERLOO ON N2V 1N7 21 LAW DRIVE FAIRFIELD NJ 07004 Preliminary List of Creditors as at October 31, 2008, as submitted by the Debtor, Without Admission as to Any Liabilities or Privilege Herein Shown IN THE MATTER OF THE BANKRUPTCY OF LINENS 'N THINGS CANADA CORP. OF THE CITY OF TORONTO, IN THE PROVINCE OF ONTARIO 4,264.14 2,406.65 2,352.23 91,291.98 6,614.58 920,30 3,004,10 21,354.00 727,490.00 1.00 430.27 64,349.57 200.60 24,947.39 50,677.50 106,380.59 1,379.02 11,928.61 3,972.93 2,193.43 691.30 4,831.95 5,728.10 820.21 541.20 65,168.28 5,721,097.31 5,092.38 9,607,447.87 5,641.20 71,372.34 1.00 204.74 Amount Due* (CDN $) - Page 6 PFALTZGRAFF PHILIPS ACCESSORIES PHILIPS ELECTRONICS LTD. PHOTOCO INC. PINNACLE FRAMES & ACCENTS INC. POLDER INC/IMPORT POMEROY COLLECTION, THE POTTERY COLLABORATIVE LLC. PREPARA IMPORT PRIMA TECHNOLOGIES INC/NAIL TEK PRODYNE PROMOTOPIA INC. Provincial Tax Commissioner-Acct. No, 204159 PUTNAM ROLLING LADDER CO. INC. QUALITY SOLUTIONS INC. R.W. ROGERS COMPANY INC Rancho Realty (1975) Ltd., Bockman, Barbara Rank Incorporated, Bisbee, Brenda REDI SHADE INC. REGENCY WRAPS INC. REVERE MILLS INC. RioCan (REIT) Johnson Tom Riokim Holdings (Alberta) lnc.Saran Jones Riokim Holdings (Alberta) Inc., Janice Gritfen RioKim Holdings (Ontario II) Inc,. Hayley, Ana Riokim Holdings (Ontario) Inc,. Beckerton, Genny RioKim Holdings (Tillicum Centre) Inc., Hugh March RJS TRADING INT'L LTD. (CANADA) Rockliffe Estates Ltd., Jason Rolfe Roundhouse Centre Windsor Inc. Rick Aseltine RPS In Trust re E.Gwillimbury 5 Pt Mall, Godfrey, Robert RPS ITF INNES, Cindy Levine RPS-BEACON Hill, Nagribianko, Marina DIV.OF LIFETIME BRANDS ONE MERRICK AVE WESTBURY NY 11590 FORMERLY GEMINI INDUSTRIES 1881 ROUTE 46 WEST LEDGEWOOD NJ 07852 DOMESTIC APPLIANCES 1010 WASHINGTON BLVD STAMFORD CT 06912 30305 SOLON ROAD SOLON OH 44139 12201 TECHNOLOGY BLVD. SUITE 100 AUSTIN TX 78727 8 SLATER ST. PORT CHESTER NY 105734921 4820 BLALOCK ROAD SUITE 101 HOUSTON TX 77041 60 NEWARK STREET HAVERHILL MA 01832 FRESHLINK INC. 247 CENTRE ST. 4TH FLOOR NEW YORK NY 10013 110 LAKE AVENUE SOUTH SUITE 42 NESCONSET NY 11767 C/O ANDY KALMUS P.O. BOX 81 MORGANVILLE NJ 07751 954 ROBIN LN, CAMPBELL CA 95008 P0 Box 1330 Charlottetown PE CiA 7N1 32 HOWARD STREET NEW YORK NY 10013 455 N. MAIZE ROAD WICHITA KS 67212 610S. KIRK ROAD ST CHARLES IL 60174 4-5508 - 1st Street SE. Calgary AB T2H 2W9 7071 Bayers Road Suite 119 Halifax NS B3L2C2 361 BLODGETT STREET COTATI CA 94931 2731 SATSUMA DR. DALLAS TX 75229 3000 SRI VER ROAD DES PLAINES IL 60018 c/o Rio Can Property Services 285 Taunton Road East Oshawa ON Li G 3V2 c/o Rio Can Property Services 2300 Yonge St Suite 500 Toronto ON M4P 1 E4 c/o Rio Can Property Services 495-36th Street N.E. Suite 257 Calgary AB T2A 6K3 c/o Rio Can Property Services 1239 Donald Street Ottawa ON Ki J 8W3 do Rio Can Property Services 1485 Lasalle Blvd. Sudbury ON P3A 5H7 do Rio Can Property Services 2300 Yonge Street Suite 500 Toronto ON M4P 1 E4 1555 CLI VEDEN AVE. DELTA BC V3M 6P7 c/o Bentall Retail Services P0 Box 49001 Suite 1800 1055 Dunsmuir St Vancouver BC V7X 1 Bi c/o Syndicate Management 3155 Howard Avenue Windsor ON N8X 4Y8 0/0 Rio Can Property Services 700 Lawrence Avenue West North York ON M6A 3B4 do Rio Can Property Services 1239 Donald Street Ottawa ON Ki J 8W3 c/o Rio Can Property Services Suite 257 495-36 Street NE Calgary AB T2A 6K3 Preliminary List of Creditors as at October 31, 2008, as submitted by the Debtor, Without Admission as to Any Liabilities or Privilege Herein Shown IN THE MATTER OF THE BANKRUPTCY OF LINENS 'N THINGS CANADA CORP. OF THE CITY OF TORONTO, IN THE PROVINCE OF ONTARIO 7,726.84 885.64 6,208.78 91.89 225.32 4,801 .47 33,429.56 34,842,11 8,375.14 2,693.50 437.44 741.50 31,025.00 59.76 4,461.13 860.54 1.00 1.00 625.19 2,717.51 9,274.44 1.00 1.00 1.00 1.00 1.00 1.00 12,800.64 1.00 1.00 1.00 1.00 1.00 Amount Due* (CDN $)' Page 7 RPS-Niagara Square, Kathy McRae S LICHTENBERG & CO. INC. SANGO SCG CAPITAL CORP SCHAWK RETAIL MARKETING SCHWARZ SECURITY RESOURCES INC. Select Management, Dan Hyde SHARPER IMAGE, THE SHOP TV INC. SHOPPING CHANNEL DIRECT, THE SHULSINGER SALES SKOTZ MFG INC. SMART INVENTIONS SNOW RIVER SOFT-TEX MFG CO. SOMERSET ENTERTAINMENT SONIC SCRU88ERS LLC SOURCE GLOBAL ENTERPRISES INC SOUTHRIDGE LIMITED PARTNERSHIP SOY BASICS LLC SPECTRUM HOME FASHIONS INC. SPRING MILL HOME PRODUCTS CORP. SPRINGS INDUSTRIES STERLING IMPORT & EXPORT SUNBEAM CORP(CANADA) LTD. SUNBEAM PRODUCTS INC. SUNBEAM PRODUCTS INC. Sunrise Shopping Centre, Barbara Safri SWING-A-WAY MFG. CO. TAYLOR ENVIRONMENTAL INSTRUMENTS LP TAYLOR PRECISION PRODUCTS TELEBRANDS do Rio Can Property Services 7555 Montrose Road Niagara Falls ON L2H 2E9 295 FIFTH AVENUE NEW YORK NY 10016 79 COUNTY AVENUE SECAUCUS NJ 07094 74 WEST PARK PLACE STAMFORD CT 6901 23704 NETWORK PLACE CHICAGO IL 606731237 P.O. BOX 75886 CHICAGO IL 606755886 SRI CORPORATE CENTER 1155 MARLKRESS ROAD CHERRY HILL NJ 8003 do Orlando Corporation 6205-B Airport Road Mississauga ON L4V 1 E3 350 THE EMBARCADERO SIXTH FLOOR SAN FRANCISCO CA 941051218 3003 E. THIRD AVE. SUITE 203 DENVER CO 80206 59 AMBASSADOR DRIVE MISSISSAUGA ON L5T 2P9 799 HINSDALE ST BROOKLYN NY 11207 P0 BOX 473 GLENMOORE PA 19343 6421 E. ALONDRA BLVD. PARAMOUNT CA 90723 AID/O COLUMBIAN HOME PRODUCTS 550 NORTH RAND ROAD LAKE ZURICH IL 60047 100 NORTH MOHAWK STREET P.O. BOX 76 COHOES NY 12047 1110 LAKE COOK ROAD SUITE 175 BUFFALO GROVE IL 60089 1220 WEST 450 NORTH STE.4 LAYTON UT 84041 450 AUSTIN PLACE BRONX NY 10455 A/C #3756589319 P0 BOX 404831 ATLANTA GA 303844831 375 INDUSTRIAL AVENUE NEW HAMPTON IA 50659 102 IRON MOUNTAIN ROAD SUITE B MINE HILL NJ 07803 P0 BOX 126 GLADWYNE PA 19035 SPRINGS GLOBAL 205 N. WHITE STREET FORT MILL SC 29715 I. LEHRHOFF & CO. 351 MILL RD. EDISON NJ 08837 D/B/A JARDEN CONSUMER SOLUTIONS 20 HEREFORD STREET BRAMPTON ON L6Y OM1 DBA JARDEN CONSUMER SOLUTIONS 2381 EXECUTIVE CENTER DRIVE BOCA RATON FL 33431 DBA JARDEN CONSUMER SOLUTIONS 2381 EXECUTIVE CENTER DRIVE BOCA RATON FL 33431 645 Westmount Road East Kitchener ON N2E 3S3 C/O HOFFMAN & EDGETTE 200 WILLIAM STREET SUITE 320 PORT CHESTER NY 10573 C/O DAVID S. LAPINE CO. P.O.BOX 10050 STAMFORD CT 06904 FORMERLY SALTER HOUSEWARES 2311 WEST 22ND STREET SUITE 200 OAKBROOK IL 60523 C/O MARVIN DENEROFF 79 TWO BRIDGES ROAD FAIRFIELD NJ 07004 Preliminary List of Creditors as at October 31, 2008, as submitted by the Debtor, Without Admission as to Any Liabilities or Privilege Herein Shown IN THE MATTER OF THE BANKRUPTCY OF LINENS 'N THINGS CANADA CORP. OF THE CITY OF TORONTO, IN THE PROVINCE OF ONTARIO 1.00 14,759.67 2,889.99 1,762.92 1,254.96 13,600,74 982.45 1.00 29,702.30 2,637.35 84,275.59 726.65 2,011.52 1,119.05 23,544.02 160.16 25,011.81 441.60 3,534,45 42.12 18,976.72 3,286,02 407.32 152,517.94 3,167.99 6,571.03 27,925.01 40,529.72 1.00 2,271.87 2,395.18 9,997.13 9,322.56 Amount Due* (CDN $) Page 8 TEN STRAWBERRY STREET Terra Losa Equities Ltd., Villatoro, Valeria TEXSTYLE LLC L/C THANE DIRECT (CANADA) INC. The Commissioner Social Service Tax #887551828BT0001 STATE GROUP INC., THE THIRSTYSTONE RESOURCES INC. TRI-DIM FILTER CORP. TRUDEAU TWEEZERMAN UMBRA LTD - CANADA UNITED SUPPLY UPPER CANADA SOAP & CANDLE MAKERS UPS SUPPLY CHAIN SOLUTIONS UPS SUPPLY CHAIN SOLUTIONS VACUVIN USA VARIMPO USA LTD.LIC VERSAILLES HOME FASHIONS INC. VERSO PAPER Victoria Gate Developments Ltd,. Gottselig, Greg VICTORY LAND GROUP INC. UC VORNADO AIR LLC W-C DESIGNS INC W.J. HAG ERTY & SONS CANADA LTD WALLACE INTERNATIONAL WAMSUTTA DOMESTICS WARP BROTHERS WATER P1K INC WELSPUN USA INC. IMPORT Westhills Equities Smith Scott WESTPOINT HOME INC IMPORT Whiterock 193 Malpeque Charlottetown Inc., Kelly Hanczyk 3837 MONACO PARKWAY DENVER CO 80207 do Canadian Urban 10572-105 Street Edmonton AB T5H 2W7 5555 MURRAY AVE SUITE A CINCINNATI OH 45227 5409 EGLINTON AVENUE WEST STE.203 TORONTO ONTARIO CANADA ON M9C 5K6 P.O Box 9443 Stn Prov Govt Victoria BC V8W 9W7 3206 ORLANDO DRIVE MISSISSAUGA ON L4V 1 R5 1304 CORPORATE DRIVE GAINESVILLE TX 76240 P0 BOX 822001 PHILADELPHIA PA 191822001 TRUDEAU CORPORATION 10440 WOODWARD AVENUE WOODRIDGE IL 60517 2 TRI-HARBOR COURT PORT WASHINGTON NY 110504617 UMBRA LTD 40 EMBLEM COURT TORONTO ON M1S-1B1 270 MARKET ST. SADDLE BROOK NJ 07663 1510A CATERPILLAR RD MISSISSAUGA ON L4X 2W9 P0 BOX 360302 PITTSBURGH PA 152503602 P0 BOX 360302 PITTSBURGH PA 152503602 P0 BOX 5489 NOVATO CA 949485489 2 BRISTOL TERRACE SADDLE BROOK NJ 07853 8551 RAY LAWSON BLVD VILLE D'ANJOU QUEBEC P0 H1J1K7 P0 BOX 643938 PITTSBURGH PA 152643938 do Harvard Property Management Inc 2000-1874 Scarth Street Regina SK S4P 4B3 1375 MITCHELL BLVD SCHAUMBURG IL 60193 415 E. 13TH STREET ANDOVER KS 67002 905 E. KATELLA AVENUE ANAHEIM CA 92805 777 THE QUEENSWAY UNIT D TORONTO ON M8Z 1N4 175 MCCLELLAN HIGHWAY EAST BOSTON MA 02128 SPRINGS GLOBAL 205 N WHITE STREET FORT MILL SC 29715 4647 W. AUGUSTA BLVD. CHICAGO IL 60651 1730 EAST PROSPECT ROAD FORT COLLINS CO 80553 295 5TH AVENUE SUITE #820 NEW YORK NY 10016 do Tonko Realty Advisors Ltd Suite 300 707-10th Avenue SW Calgary AB T2R 083 28 E. 28TH STREET 8TH FLOOR NEW YORK NY 10016 655 Bay Street, Suite 7 TORONTO ON M5G 2K4 Preliminary List of Creditors as at October 31, 2008, as submitted by the Debtor, Without Admission as to Any Liabilities or Privilege Herein Shown IN THE MATTER OF THE BANKRUPTCY OF LINENS 'N THINGS CANADA CORP. OF THE CITY OF TORONTO, IN THE PROVINCE OF ONTARIO 2,103.35 1,00 30,089.10 204,277.50 280,441.00 301.88 2,045.94 19,593.89 52.21 29,432.94 19,269.40 1,406.89 13,280.86 125,112.79 1,063.55 201.51 22,635.45 2,978.13 65,074.76 1.00 64,314.79 11,493.43 2,847.72 9,703.29 14,721.52 717,815.25 5,022.71 33,974.79 9,899.48 1.00 32,536.71 1.00 Amount Due* (CDN $* Page 9 6TH FLOOR 25 ST. CLAIR AVENUE EAST TORONTO ON M4T 1 M2 330 UNIVERSITY AVENUE 7TH FLOOR TORONTO ON M5G 1R7 Supplementary Mailing List SUPERINTENDENT OF BANKRUPTCY REGISTRAR OF BANKRUPTCY Scott Hurd * An amount due of $1.00 reflects that the balance due, if any, is undetermined/unknown. ** US$ amounts due have been converted to Canadian $ atan exchange rate of 1.1952. *** Amount to be reconciled by the Trustee. 2100 MIDDLE COUNTRY ROAD CENTEREACH NY 11720 3737W, 24TH STREET TORRANCE CA 905056003 951 5. PINE STREET SUITE 110 SPARTANBURG SC 29302 98 CARRIER DRIVE ETOBICOKE ON M9W 5R1 839 TALLEVAST ROAD SARASOTA FL 34243 3612 LAGRANGE PARKWAY TOANO VA 23168 181 SHORE COURT BURR RIDGE IL 60527 P0 BOX 110 SO.DEERFIELD MA 013730110 399 N GREATSOUTHWEST PKWY, MOMBASA, ARLINGTON TX 76011 WHOLE SPACE INDUSTRIES LTD WILLIAM BOUNDS WILLOWBROOK COMPANY, THE WILTON INDUSTRIES - CANADA WMS TRADE GROUP INC WYTHE-WILL DISTRBUTING LLC XCELL INTERNATIONAL CORP. YANKEE CANDLE COMPANY YUNG JOHANN HILLMAN INC. formerly MOMBASA SHEER Preliminary List of Creditors as at October 31, 2008, as submitted by the Debtor, Without Admission as to Any Liabilities or Privilege Herein Shown IN THE MATTER OF THE BANKRUPTCY OF LINENS 'N THINGS CANADA CORP. OF THE CITY OF TORONTO, IN THE PROVINCE OF ONTARIO 53,170.91 1,613.52 7,361.95 120,314.67 6,405.45 4,816.37 2,596.33 242,839.01 388.99 33,972,091.54 Amount Due* (CDN $)** Page 10 RSM Richter 200 King Street West P.O. Box 48, Suite 1100 Toronto, ON M5H 3T4 (Section 50.1, subsections 65.2(4), 81.2(1), 81.3(8), 81,4(8), 102(2), 124(2), 128(1), Facsimile: (416) 932-6200 and paragraphs 51(1)(e) and 66.14(b) of the Act) Bankruptcy and InsolvencyAct (Act") Proof of Claim (All notices or correspondence regarding this claim must be fotwarded to the following address. Creditor Name: __________________________________________________ Address: ____________________________________________________ Telephone: _______________________________________________________ Fax: __________________________ _______________________________________________ Email: ______________________ Account No.: In the matter of the bankruptcy (orthe proposal, orthe receivership) of .................................................................... (name of debtor) of (city and province) and the claim of ...................................................................... creditor. .................................................... hereby certify: (name of creditor or representative of the creditor), of ............................................ (city and province), do 1. That I am a creditor of the above-named debtor (orthat I am ................................................................ (state position ortitle) of 2. That I have knowledge of all the circumstances connected with the claim referred to below. 3. That the debtor was, at the date of bankruptcy, (or the date of the receivership, orin the case of a proposal, the date of the notice of intention or of the proposal, if no notice of intention was filed), namely the ........... day of .............................. and still is, indebted to the creditor in the sum of $ ............................ as specified in the statement of account (or affidavit) attached and marked Schedule "A", ........................................................................... (name of creditor)). after deducting any counterclaims to which the debtor is entitled. (The attached statement of account, or affidavit must specify the vouchers or other evidence in support of the claim.) 4. U (Check and complete appropriate catego,y.) A. UNSECURED CLAIM OF (other than as a customer contemplated by Section 262 of the Act) $_________ That in respect of this debt, I do not hold any assets of the debtor as security and (Check appropriate description.) U Regarding the amount of $ _______________,l do not claim a right to a priority. U U Regarding the amount of $ _______________,l claim a right to a priority under section 136 of the Act. (Set out on an attached sheet details to support priority claim.) B. CLAIM OF LESSOR FOR DISCLAIMER OF A LEASE $___________ That I hereby make a claim under subsection 65.2(4) of the Act, particulars of which are as follows: (Give full particulars of the claim, including the calculations upon which the claim is based.) U C. SECURED CLAIM OF That in respect of this debt, I hold assets of the debtor valued at $___________ $_____________ as security, particulars of which are as follows: (Give full particulars of the security, including the date on which the security was given and the value at which you assess the security, and attach a copy of the security documents.) U D. CLAIM BY FARMER, FISHERMAN OR AQUACULTURIST OF That I hereby make a claim under subsection 81 .2(1) of the Act for the unpaid amount of $_________ $_______________ (Attach a copy of sales agreement and delivety receipts.) U U E. CLAIM BY WAGE EARNER OF That I hereby make a claim under subsection 81.3(8) of the Act in the amount of $ I That I hereby make a claim under subsection 81.4(8) of the Act in the amount of $ I $__________ F. CLAIM AGAINST DIRECTOR _______________ _______________ $_________ (To be completed when a proposal provides for the compromise of claims against directors.) That I hereby make a claim under subsection 50(13) of the Act, particulars of which are set out on the attached sheet(s). (Give full particulars of the claim, including the calculations upon which the claim is based.) U G. CLAIM OF A CUSTOMER OF A BANKRUPT SECURITIES FIRM That I hereby make a claim as a customer for net equity as contemplated by Section 262 of the Act, particulars of which are set out on the attached sheet(s). $_________ (Give full particulars of the claim, including the calculations upon which the claim is based.) Continued on Page 2 Page 2 RStv Richter Proof of Claim (Secticr. 50 1 s,osectcs 552 and paragraphvs 5 2 a a'c6€ 140 2 2 5 ciOeAcl 2 128 5. That, to the best of my knowledge, am (or the above-named creditor is) (or am not or is not) related to the oebto within the meaning of section 4 of the Act, and have (or has) (or have not or has not) dealt with the debtor in a non-arms-length manner. 6. That the following are the payments that I have received from, the credits that I have allowed to, and the transfers at undervalue within the meaning of subsection 2(1) of the Act that I have been privy to or a party to with the debtor within the three months (or, n'the creditor and the debtor are related within the meaning of section 4 of the Act or were not dealing with each other at arm's length, within the 12 months) immediately before the date of the initial bankruptcy event within the meaning of subsection 2(1) of the Act: (Provide details of payments. credits and transfers at undervalue) (Applicable only in the case of the bankruptcy of an individual.) 0 I request that a copy of the report filed by the trustee regarding the bankrupt's application for discharge pursuant to subsection 170(1) of the Act be sent to the above address. Dated at ............................................................................. this ............. day of .......................................... Creditor Witness NOTE: If an affidavit is attached, it must have been made before a person qualified to take affidavits. WARNINGS: A trustee may, pursuant to subsection 128(3) of the Act, redeem a security on payment to the secured creditor of the debt or the value of the security as assessed, in a proof of security, by the secured creditor. Subsection 201(1) of the Act provides severe penalties for making any false claim, proof, declaration or statement of account. DIRECTIONS FOR coMPLETIoN OF THIS FORM ARE ON THE REVERSE SIDE GENERAL PROXY (Paragraphs 51(1)(e) and 66.15(3)(b) and subsection 102(2)) In the matter of the bankruptcy) (or proposal) of .......................................................................................... a bankrupt (or an insolvent) I (or We) .......................................................... (name of creditor), of .................................................... (name of city town or village), a creditor in the above matter hereby appoint ...................................................... of .............................................. to be my (Or our) general proxy in the above matter except as to the receipt of dividends, with (or without) power to appoint another general proxy in his or her place. DATED AT ..................................................... this ......... day of .......................................... Witness Individual Credttor OR Name of Corporate Creditor Witness Name and Title of Signing Officer ODMA PODOCS C:ron 1515 77 CHECKLIST FOR PROOFS OF CLAIM This checklist is provided to assist you in preparing the accompanying proof of claim form and, wnere required, proxy form a complete and accurate manner. Please specifically check each requirement. Under Section 109 of the Bankruptcy and Insolvency Act only those creditors who have filed their ctaims in the proper form with the trustee, before the time appointed for the meeting, are entitled to vote at the meeting Section 124 states that every creditor shall prove his claim and the creditor who does not prove his claim is not entitled to share in any distribution that may be made. General • The signature of a witness is required; • • • The claim must be signed personally by the individual completing this declaration; Give the complete address where all notices or correspondence is to be forwarded; The amount of the statement of account must correspond to the amount indicated on the proof of claim. Paragraph I • • Creditor must state full and complete legal name of company or firm; If the individual completing the proof of claim is not the creditor himself, he/she must state his/her position or title. Paragraph 3 • • The statement of account must be complete; A detailed statement of account must be attached to the proof of claim and must show the date, the number and the amount of all the invoices or charges, together with the date, the number and the amount of all credits or payments. A statement of account is not complete if it begins with an amount brought forward. Paragraph 4 • Subparagraph 4.A must be completed by an unsecured creditor and must indicate if priority is claimed pursuant to Section 136. • Subparagraph 4.B must be completed by a landlord only in a Proposal, for any claim related to disclaimer of lease. The amount of the claim is to be calculated according to the terms of the proposal. Provide details of calculation. • Subparagraph 4.C must be completed by a secured creditor. A certified true copy of the security instrument as registered must be provided. • Subparagraph 4.D must be completed a farmer, fisherman or aquaculturist creditor. A copy of the sales agreement and delivery documents must be provided. • Subparagraph 4.E applies if you are a wage earner (ie, a clerk, servant, travelling salesperson, labourer or worker who is owed wages, salaries, commissions or compensation by a bankrupt (subsection 81.3) or by a "person" that is subject to a receivership (subsection 81.4) for services rendered during the six months immediately before the date of bankruptcy or receivership). • Subparagraph 4.F is to be completed only in a Proposal, and only if the proposal provides for the compromise of claims against Directors. Provide full details including calculations. • Subparagraph 4.G applies if you are a "customer" of a bankrupt securities firm (as contemplated by Section 262 of the Bankruptcy and Insolvency Act). Paragraph 5 • All claimants must indicate if he or she is related or not to the debtor, as defined in Section 4 of the Bankruptcy and Insolvency Act, by striking out "AM" or "IS" or "AM NOT" or "IS NOT". Paragraph 6 • All claimants must attach a detailed list of all payments or credits received or granted, as follows: a) Within the three (3) months preceding the bankruptcy or the proposal, in the case where the claimant and the debtor are not related; b) Within the twelve (12) months preceding the bankruptcy or proposal, in the case where the claimant and the debtor are related. APPOINTING PROXY - Note: The Bankruptcy and Insolvency Act permits a proof of claim to be made by a duly authorized agent of a creditor but this does not give such a person power to vote at the first meeting of creditors or to act as the proxy of the creditor. General • A creditor may vote either in person or by proxy; • A debtor may not be appointed as proxy to vote at any meeting of his creditors; • The Trustee may be appointed as a proxy for any creditor; • In order for a duly authorized person to have a right to vote he must himself be a creditor or be the holder of a properly executed proxy. The name of the creditor must appear in the proxy.