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Intercreditor Agreements When Buying an Ontario Business with More Than One Lender

How an intercreditor agreement ranks a bank's and a vendor take-back seller's competing security when financing an Ontario business purchase.

Buying & Selling a Business6 min readTSLBy the Treadstone Law team · OntarioUpdated 2026-07
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Key takeaways
  • Ontario's Personal Property Security Act (PPSA) governs how security interests in a business's equipment, inventory, and other personal property are registered and ranked.
  • - Sets out priority by agreement, not just by registration timing.
  • The buyer arranges acquisition financing from a bank, secured against the purchased business's assets.

Many Ontario business purchases aren't financed by a single lender. It's common to combine a bank or institutional loan with vendor take-back (VTB) financing from the seller, or with a second lender filling a financing gap. The moment more than one party has a security interest in the same assets, someone has to decide whose claim comes first if things go wrong — and that's what an intercreditor agreement is for.

This article explains why priority isn't automatic, what an intercreditor agreement actually covers, and how a typical bank-plus-VTB structure gets ranked.

Why Priority Isn't Just "Whoever Registers First"

Ontario's Personal Property Security Act (PPSA) governs how security interests in a business's equipment, inventory, and other personal property are registered and ranked. As a general matter, registration and timing affect priority — but relying on the statutory default alone is risky when multiple lenders are involved in the same deal, for a few reasons:

An intercreditor agreement replaces uncertainty with an explicit, negotiated ranking that all the secured parties sign onto.

What an Intercreditor Agreement Actually Does

A Typical Scenario: Bank Senior, Vendor Take-Back Subordinate

  1. The buyer arranges acquisition financing from a bank, secured against the purchased business's assets.
  2. The seller agrees to finance part of the purchase price through a VTB, also secured against some of the same assets.
  3. The bank requires the VTB seller to sign an intercreditor (or subordination) agreement as a condition of funding — this is standard, not unusual or a sign the deal is troubled.
  4. The VTB seller agrees its security ranks behind the bank's, and that it won't take enforcement action or, often, accept certain payments while the bank loan is in default.
  5. Both security interests are registered under the PPSA, but the intercreditor agreement — not the registration order alone — governs how the parties actually behave toward each other.

What Happens Without One

If a bank and a VTB seller both take security over the same assets with no intercreditor agreement in place, a bank will very often simply decline to fund the deal — the uncertainty is exactly what this document exists to remove. Where a bank does proceed without one, both creditors are left relying on the PPSA's general priority rules to sort out a dispute after the fact, which is a far worse position for everyone than agreeing on the ranking up front.

Key Terms Worth Negotiating

TermWhy It Matters
Priority rankingConfirms who gets paid first from the collateral
Standstill periodHow long the subordinate creditor must wait before acting on a default
Permitted paymentsWhether the VTB seller can still receive scheduled payments absent default
Notice rightsWhether the subordinate creditor learns about a default early enough to respond
Amendment rightsWhether the senior lender can change its own loan terms without the subordinate creditor's consent

Frequently asked questions

Is an intercreditor agreement the same as a subordination agreement?

The terms are often used loosely and can overlap significantly, but "subordination" usually refers narrowly to the priority ranking itself, while a fuller intercreditor agreement typically also covers standstill obligations, payment restrictions, and notice rights between the creditors.

Does a vendor take-back seller have to agree to be subordinate?

No — it's a negotiated position. A seller offering VTB financing can decline to subordinate, but doing so may make the deal harder to finance if a bank is only willing to lend on a first-priority basis. This trade-off is usually worked out during deal negotiations.

Who prepares the intercreditor agreement?

Typically the senior lender's lawyer drafts it, since the senior lender is the one requiring it as a financing condition. The subordinate creditor's own lawyer should still review it carefully before signing.

Can an intercreditor agreement be renegotiated later?

It can, if all parties agree — for example, if the business refinances or the VTB is paid off early. Absent an amendment, the original terms continue to govern the parties for as long as both loans remain outstanding.

This article is general information, not legal advice. Reading it does not create a lawyer-client relationship. Ontario laws, tax rates, and government programs change, and how the law applies depends on your specific facts. For advice about your situation, speak with a licensed Ontario lawyer. Treadstone Law is licensed by the Law Society of Ontario — reach us at 1-844-900-1070 or start a file online.

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