The man who allegedly died with the password to $137m crypto money reportedly cleared the accounts before his death.
The wallets have been found to be empty. The discovery was made by a firm appointed to oversee QuadrigaCX after the death of founder Gerald Cotten.
It was expected to find the wallets full of C$180m ($137m; £105m) in crypto-cash deposited by the coin exchange’s customers.
Mr Cotten, who died in India in December 2018, had sole responsibility of handling the funds and coins passing through the site. Cotten’s death forced the closure of QuadrigaCX and auditor Ernst & Young was appointed to wind it up.
Investigation secured access to Cotten’s laptop but also revealed that the digital wallets had been cleaned out months before he died.
However, the company said, it found evidence that Cotten had 14 other user accounts created outside the normal process that may have been used to trade on the QuadrigaCX exchange.
A reward of $100,000 has been offered for information about where the exchange’s cash has gone.