Atwill-Morin Structure Inc., part of the Atwill-Morin Group, acquired substantially all of the property, in-progress contracts, and order backlog of Brook Restoration Ltd. and two affiliated corporate guarantors (E G 869 Rest Acres Ltd. and Swinfin Properties Inc.) through a court-supervised receivership sale process. The Ontario Superior Court of Justice (Commercial List), acting on an application by National Bank of Canada under section 243(1) of the Bankruptcy and Insolvency Act, appointed Deloitte Restructuring Inc. as receiver of the debtors' property on February 3, 2026, and on the same date granted an Approval and Vesting Order approving a sale transaction to transfer the property to Atwill-Morin Structure Inc. as purchaser pursuant to an Asset Purchase Agreement dated January 7, 2026. The transaction closed on February 3, 2026, the date the orders were granted, and the debtors were subsequently assigned into bankruptcy on February 6, 2026. Brook was a construction company specializing in building and public infrastructure restoration, operating across Ontario including Toronto, the Greater Toronto Area and Ottawa; prior to the transaction it managed 14 bonded contracts with total revenues of approximately $50 to $60 million and 4 smaller unbonded contracts. A September 14, 2026 press release announcing the deal publicly, issued roughly seven months after closing, described the original contract value at approximately $100 million and referenced more than 80 jobs retained. This $100-million figure is not directly corroborated in the court record reviewed and appears to describe gross original contract value of the assumed work rather than purchase price (see Transaction Value, below). The receiver, through its counsel Thornton Grout Finnigan LLP, received closing proceeds from the transaction of $10,015,134. Legal counsel acted for the receiver, the purchaser, the secured lender, the debtor principals, and two surety companies with bonding exposure on the debtors' contracts.