So far as the property of a company available for payment of creditors other than secured creditors is insufficient to meet payment of:

(a)

any debt referred to in paragraph 556(1)(e), (g) or (h); and

(b)

any amount that pursuant to subsection 558(3) or (4) is a cost of the winding up, being an amount that, if it had been payable on or before the relevant date, would have been a debt referred to in paragraph 556(1)(e), (g) or (h); and

(c)

any amount in respect of which a right of priority is given by section 560;