List of all Licensed Insolvency Trustees and Licensed Insolvency Trustee Firms

  • 207 Licensed Insolvency Trustee Firm(s) Found
  • 1,022 Individual Licensed Insolvency Trustee(s) Found

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207 Licensed Insolvency Trustee Firm(s) Found

  1. A. FARBER & PARTNERS INC.
  2. A. FARBER & PARTNERS LTD.
  3. A. JOHN PAGE & ASSOCIATES INC.
  4. A. MILLER & ASSOCIATES INC.
  5. A.C. WARING & ASSOCIATES INC.
  6. AC STEVENSON & PARTNERS LTD.
  7. ADAMSON & ASSOCIATES INC.
  8. ALBERT GELMAN INC.
  9. ALLAN MARSHALL & ASSOCIATES INC.
  10. ALLARD BISSON INC.
  11. ALVAREZ & MARSAL CANADA INC.
  12. ANDRE GABBAY & ASSOCIES INC.
  13. ANDREA ORR INC.
  14. ANDREW DALGLEISH & ASSOCIATES /ASSOCIES INC.
  15. ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  16. BAIGEL CORP.
  17. BAKER TILLY OTTAWA LTD.
  18. BAKER TILLY WM INC.
  19. BARRY NYKYFORUK & ASSOCIATES INC.
  20. BDO CANADA LIMITED / BDO CANADA LIMITEE
  21. BEAUDIN GROUPE CONSEIL INC.
  22. BELHUMEUR SYNDICS INC.
  23. BERNIER & ASSOCIES/ ASSOCIATES INC.
  24. BETH MAYNARD & ASSOCIATES. INC.
  25. BLT LAPOINTE & ASSOCIES INC.
  26. BOALE, WOOD & COMPANY LTD.
  27. BOILY HADDAD INC.
  28. BORSELLINO CONSULTING INC.
  29. BRESSE SYNDICS INC.
  30. BRIAN RABY & ASSOCIATES INC.
  31. BRIEF & ASSOCIATES INC.
  32. BROMWICH & SMITH INC.
  33. BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  34. C. Buhler & Associates Ltd.
  35. C. CHEVELDAVE & ASSOCIATES LTD.
  36. C.E. CRAIG & ASSOCIATES INC.
  37. CAMERON - OKOLITA INC.
  38. CAMPBELL, SAUNDERS LTD
  39. CAPLAN AND COMPANY LTD.
  40. CHANDE & COMPANY INC.
  41. CHARLES ADVISORY SERVICES INC.
  42. CHOREL & ASSOCIES INC.
  43. COOPER & COMPANY LTD. C/O DODICK LANDAU INC.
  44. CRAWFORD, SMITH AND SWALLOW INC.
  45. CROWE MACKAY & COMPANY LTD
  46. CROWE SOBERMAN INC.
  47. D & A MACLEOD COMPANY LTD
  48. D. KWASNICKY & ASSOCIATES INC.
  49. D. MANNING & ASSOCIATES INC.
  50. D. THODE & ASSOCIATES INC.
  51. DANIEL GIROUARD & ASSOCIES INC.
  52. DAVID REYNOLDS AND ASSOCIATES INC.
  53. DAVID SKLAR & ASSOCIATES INC.
  54. DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  55. DEMERS BEAULNE INC.
  56. DENIS ALLAIN & ASSOCIES INC.
  57. DEREK L. CHASE & ASSOCIATES LTD
  58. DEVLETIAN & ASSOCIES INC.
  59. DODICK LANDAU INC.
  60. DON ALLEN & ASSOCIATES INC.
  61. DOUG LEE & ASSOCIATES INC.
  62. DOYLE SALEWSKI INC.
  63. E. SANDS & ASSOCIATES INC.
  64. ERNST & YOUNG INC.
  65. EXELBY & PARTNERS LTD.
  66. F.J. ZIELSKI & ASSOCIATES INC.
  67. FABER INC.
  68. FISET&ASSOCIES SYNDIC INC/FISET&PRTNRS TRUSTEE INC
  69. FONG & PARTNERS INC.
  70. FONTAINE & ASSOCIATES INC
  71. FOX-MILES & ASSOCIATES INC.
  72. FRANCOIS HUOT & ASSOCIES SYNDIC LTEE
  73. FREDERICK & COMPANY LTD
  74. FRENDO AND PARTNERS INC.
  75. FTI CONSULTING CANADA INC.
  76. G. MOROSO & ASSOCIATES INC.
  77. G. POWROZNIK GROUP INC.
  78. G. SLOCOMBE & ASSOCIATES INC.
  79. GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  80. GLOVER-DRENNAN INC.
  81. GOLDHAR & ASSOCIATES LTD
  82. GOLDING & ASSOCIATES LIMITED
  83. GOTH & COMPANY LTD.
  84. GRANT THORNTON LIMITED
  85. GREEN LANDERS LIMITED
  86. GROUPE LEBLANC SYNDIC INC.
  87. GROUPE PIGEON SYNDICS INC.
  88. GROUPE SERPONE INC.
  89. HARDIE & KELLY INC.
  90. HARRIS & PARTNERS INC
  91. HOULE ROY S.A.
  92. HOYES, MICHALOS & ASSOCIATES INC.
  93. HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  94. IANNITELLO & ASSOCIES INC.
  95. IRA SMITH TRUSTEE & RECEIVER INC.
  96. J. BOTTOM & ASSOCIATES LTD.
  97. J. CAMPBELL & ASSOCIATES LTD.
  98. J.P. GRACI & ASSOCIATES LTD.
  99. JAMES B. WALKER & CO. LTD
  100. JAMES WILLIAMS & ASSOCIATES INC.
  101. JANES & NOSEWORTHY LIMITED
  102. JEAN FORTIN & ASSOCIES SYNDIC INC
  103. JEAN LELIEVRE SYNDIC
  104. JEANNOT FILLION SYNDIC INC.
  105. JOHN D. MCKEOWN INC.
  106. JOHN S. BEVERLEY & ASSOCIATES INC.
  107. JOLIN, TURCOTTE & ASSOCIES INC
  108. KEN ROWAN & ASSOCIATES INC.
  109. KEVIN THATCHER & ASSOCIATES LTD.
  110. KPMG INC.
  111. KRIEGER & COMPANY INC.
  112. KSV KOFMAN INC.
  113. KUNJAR SHARMA & ASSOCIATES INC.
  114. L. C. TAYLOR & CO. LTD.
  115. L.W. MURPHY LTD.
  116. LABELLE, MARQUIS INC.
  117. LAFRENIERE GBM INC.
  118. LAURA GYLDENBJERG & ASSOCIATES INC.
  119. LAZARD & ASSOCIATES INC.
  120. LAZER GRANT INC.
  121. LE GROUPE FULLER LANDAU INC.
  122. LEBLOND ET ASSOCIES INC.
  123. LEMIEUX NOLET INC.
  124. LINK & ASSOCIATES INC.
  125. LITWIN BOYADJIAN INC.
  126. LOCKE CONSULTING INC.
  127. LOUIS LANGEVIN INC.
  128. M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  129. MACKENZIE, GILLIS, MACDOUGALL INC.
  130. MACPHERSON & ASSOCIATES INC.
  131. MALLETTE SYNDICS ET GESTIONNAIRES INC.
  132. MANKU & ASSOCIATES INC.
  133. MARIA RICKARD & ASSOCIATES INC.
  134. MCEOWN AND ASSOCIATES LTD.
  135. MICHEL LAROUCHE SYNDIC S.A.
  136. MIKE WRIGHT & ASSOCIATES INC.
  137. MNP LTD / MNP LTEE
  138. MORATAYA CORP.
  139. MORGAN & PARTNERS INC.
  140. MOSES ADVISORY GROUP INC.
  141. MSI SPERGEL INC
  142. McLENNAN & COMPANY LTD.
  143. N. SEGUIN INC.
  144. NATHALIE BRAULT SYNDIC INC.
  145. NOEL R. ANDREWS & ASSOCIATES INC.
  146. NOISEUX SYNDIC INC.
  147. PAT ROBINSON INC.
  148. PAUL J. PICKERING AND ASSOCIATES LIMITED
  149. PETRIE & ASSOCIATES INC.
  150. PETRIE RAYMOND INC.
  151. PHONG SU & ASSOCIATES INC.
  152. PIERRE GUAY SYNDIC INC.
  153. PIERRE ROY & ASSOCIES INC.
  154. PINDER BUECKERT & ASSOCIATES INC.
  155. POLLARD & ASSOCIATES INC.
  156. POMERLEAU & ASSOCIES SYNDIC INC.
  157. POUPART SYNDIC INC.
  158. POWELL ASSOCIATES LTD
  159. PRICEWATERHOUSECOOPERS INC.
  160. PRIMEAU PROULX & ASSOCIES INC.
  161. QUINNEY & ASSOCIATES LTD.
  162. R. WEST & ASSOCIATES INC.
  163. RALPH CULP AND ASSOCIATES INC.
  164. RASTAN & ASSOCIATES INC.
  165. RAYMOND CHABOT INC.
  166. REMOLINO and ASSOCIATES INC.
  167. RICHARD BURNSIDE & ASSOCIATES LTD.
  168. RICHARD KILLEN & ASSOCIATES LTD.
  169. RICHARD LAPOINTE & ASSOCIES INC.
  170. RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  171. RISMAN ZYSMAN INC
  172. RITA ANDERSON & ASSOCIATES INC.
  173. ROSEN GOLDBERG INC.
  174. ROSS ADVISORY GROUP INC.
  175. ROY, METIVIER, ROBERGE INC.
  176. RSM Canada Limited
  177. RUMANEK & COMPANY LTD.
  178. RUSINEK & ASSOCIATES INC.
  179. RUSSO CORP.
  180. S. FUNTIG & ASSOCIATES INC.
  181. S. R. STACK & COMPANY LTD.
  182. S. W. HOPKINS & ASSOCIATES INC.
  183. SALYZYN & ASSOCIATES LIMITED
  184. SCHONFELD INC.
  185. SCHWARTZ LEVITSKY FELDMAN INC.
  186. SCOTT, PICHELLI & EASTER LIMITED
  187. SHEILA SMELT AND ASSOCIATES INC.
  188. SHERIFF SOLE & MADEJ INC.
  189. SMITH CAGEORGE BAILEY, INC.
  190. SMYTHE INSOLVENCY INC.
  191. STEVE WELKER AND COMPANY INC.
  192. SURGESON CARSON C/O RAYMOND CHABOT INC.
  193. TAYLOR LEIBOW INC.
  194. THE BOWRA GROUP INC.
  195. THE FRYZUK GROUP INC.
  196. THE FULLER LANDAU GROUP INC.
  197. THE OAKMAN GROUP INC.
  198. TODD MCMAHON INC.
  199. TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  200. VINE AND WILLIAMS INC
  201. WASSERMAN RAMSAY INC.
  202. WBLI INCORPORATED
  203. WELKER & ASSOCIATES INC.
  204. WIHNAN TRUSTEE CORPORATION
  205. YANCH, DEY & ASSOCIATES LTD.
  206. ZEIFMAN PARTNERS INC.
  207. de BILLY-TREMBLAY & ASSOCIES INC.

1,022 Individual Licensed Insolvency Trustee(s) Found

  1. ABERBACK, SHERI LEE - MNP LTD / MNP LTEE
  2. ABRAHAMSON, GARY FRANK - THE FULLER LANDAU GROUP INC.
  3. ADAMS, DAVID JOSEPH ANTHONY - GOLDHAR & ASSOCIATES LTD
  4. ADAMS, GREGORY JOHN - ERNST & YOUNG INC.
  5. ADAMSON, JOHN - ADAMSON & ASSOCIATES INC.
  6. ADESSKY, ANDREW HOWARD - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  7. ADIKEN, JEFFREY - MSI SPERGEL INC
  8. ADJAMI, CARL
  9. ADLER, KAREN RHEA - RUMANEK & COMPANY LTD.
  10. ADLINGTON, RYAN JOHN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  11. AGUIRRE, SAMUEL - FTI CONSULTING CANADA INC.
  12. ALAM, MIRZA ZAKI - MNP LTD / MNP LTEE
  13. ALBERT, JOSEPH EDWARD ALLAN - ALBERT GELMAN INC.
  14. ALEXANDERSON, LINDA JILL - GRANT THORNTON LIMITED
  15. ALGER, BRUCE ELLIS - A. FARBER & PARTNERS LTD.
  16. ALLAIN, DENIS - DENIS ALLAIN & ASSOCIES INC.
  17. ALLARD, ANDRE - ALLARD BISSON INC.
  18. ALLEN, DONALD JOHN - DON ALLEN & ASSOCIATES INC.
  19. ALLEN, VANESSA AWENDELA - MNP LTD / MNP LTEE
  20. AMBACHTSHEER, TODD JEFFREY - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  21. AMRAM, KARINA
  22. ANDERSON, RITA ELLIS - RITA ANDERSON & ASSOCIATES INC.
  23. ANDREWS, NOEL R - NOEL R. ANDREWS & ASSOCIATES INC.
  24. ARLETTE, MICA JOHN - PRICEWATERHOUSECOOPERS INC.
  25. ARSENAULT, RONALD - MNP LTD / MNP LTEE
  26. ASHER, KRISTA - BROMWICH & SMITH INC.
  27. ASTON, EGLE VERONIKA - CRAWFORD, SMITH AND SWALLOW INC.
  28. ATHANASIOU, JOHN - MNP LTD / MNP LTEE
  29. AUDET, JEAN-FRANCOIS - LE GROUPE FULLER LANDAU INC.
  30. AYLWARD, KAREN - MNP LTD / MNP LTEE
  31. AYRE, JEFFREY THOMAS
  32. BAIGEL, MICHAEL NEIL WOOLF - BAIGEL CORP.
  33. BAILEY, SENGA - SMITH CAGEORGE BAILEY, INC.
  34. BANDO, BRUCE S. - GRANT THORNTON LIMITED
  35. BARBIERI, ERIC - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  36. BARNES, STEPHEN HERBERT
  37. BARRETT, JOHN FITZGERALD - ERNST & YOUNG INC.
  38. BASI, ANDREW HARRINDER SINGH - GRANT THORNTON LIMITED
  39. BASS, GLYNIS - A. FARBER & PARTNERS INC.
  40. BASSO, MICHAEL - FTI CONSULTING CANADA INC.
  41. BAZELEVSKY, ANDRIY - BROMWICH & SMITH INC.
  42. BAZIAN, GRANT - MNP LTD / MNP LTEE
  43. BEAUCHAMP, MICHEL - JEAN FORTIN & ASSOCIES SYNDIC INC
  44. BEAUCHEMIN, MARC
  45. BEAUDIN, YVES PATRICE - BEAUDIN GROUPE CONSEIL INC.
  46. BEAUMIER, NANCY - RAYMOND CHABOT INC.
  47. BEAUSEJOUR, BENOIT - JEAN FORTIN & ASSOCIES SYNDIC INC
  48. BEAVER, JOSHUA ALLAN - PRICEWATERHOUSECOOPERS INC.
  49. BEEKENKAMP, BRENT RONALD - ERNST & YOUNG INC.
  50. BEGGS, BRUCE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  51. BELHUMEUR, MICHEL - BELHUMEUR SYNDICS INC.
  52. BELISLE, JULIEN
  53. BELL, MICHAEL ANDREW - ERNST & YOUNG INC.
  54. BELL, NATHANIEL AARON GRANT - GRANT THORNTON LIMITED
  55. BELZIL-LACASSE, PIER-PAUL - RAYMOND CHABOT INC.
  56. BENCHAYA, GILLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  57. BENCHAYA, OLIVIER CHARLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  58. BERGERON, REJEAN - JEAN FORTIN & ASSOCIES SYNDIC INC
  59. BERNIER, MARK - RAYMOND CHABOT INC.
  60. BERNIER, ROCH - BERNIER & ASSOCIES/ ASSOCIATES INC.
  61. BEST, GREGORY LEE - SMYTHE INSOLVENCY INC.
  62. BEVERLEY, JOHN STEWART - JOHN S. BEVERLEY & ASSOCIATES INC.
  63. BEZNER, AMANDA
  64. BEZNER, LANA
  65. BHASKAR, NIRMALA - A. FARBER & PARTNERS INC.
  66. BIEHLER, ROBERT WILLIAM
  67. BISHOP, HEATHER ANN
  68. BISHOP, PAUL - FTI CONSULTING CANADA INC.
  69. BISSELL, STEVEN - FTI CONSULTING CANADA INC.
  70. BISSON, ERIC - ALLARD BISSON INC.
  71. BLANCHARD, BRIAN EDWARD - EXELBY & PARTNERS LTD.
  72. BLOOMFIELD, PATRICK JAMES CARNWATH - RUSINEK & ASSOCIATES INC.
  73. BLUMER, ARTHUR - LITWIN BOYADJIAN INC.
  74. BOALE, STEPHEN ANDREW - DEREK L. CHASE & ASSOCIATES LTD
  75. BOETTGER, ADAM - BDO CANADA LIMITED / BDO CANADA LIMITEE
  76. BOILY, NICOLAS - RAYMOND CHABOT INC.
  77. BOLDUC, ANDRE PAUL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  78. BOPARAI, PARDEEP (PAM)
  79. BORSELLINO, STEPHEN JOSEPH - BORSELLINO CONSULTING INC.
  80. BORYSIAK, MARK IWAN - HOYES, MICHALOS & ASSOCIATES INC.
  81. BOTTOM, DAVID ALAN - J. BOTTOM & ASSOCIATES LTD.
  82. BOTTOM, JOHN - J. BOTTOM & ASSOCIATES LTD.
  83. BOUCHARD, GINO - LEMIEUX NOLET INC.
  84. BOUCHARD, RACHEL - RAYMOND CHABOT INC.
  85. BOUCHARD, REJEAN - RAYMOND CHABOT INC.
  86. BOULTON, COLIN DAVID - MSI SPERGEL INC
  87. BOURASSA-MILOT, YANNICK - RAYMOND CHABOT INC.
  88. BOURGEOIS, JOSEE - RAYMOND CHABOT INC.
  89. BOURIKAS, GEORGE - KPMG INC.
  90. BOURQUE, CHRISTIAN - PRICEWATERHOUSECOOPERS INC.
  91. BOUTHILLIER, DENIS - MNP LTD / MNP LTEE
  92. BOWRA, CHRISTOPHER - THE BOWRA GROUP INC.
  93. BOWRA, DAVID PAUL - THE BOWRA GROUP INC.
  94. BOYD, DAVID ANDREW - PRICEWATERHOUSECOOPERS INC.
  95. BOYD, OLIVIER - MNP LTD / MNP LTEE
  96. BRAGA, MICHAEL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  97. BRAULT, NATHALIE - NATHALIE BRAULT SYNDIC INC.
  98. BREARTON, NICHOLAS - KPMG INC.
  99. BREAULT, LISA KATHLEEN - GRANT THORNTON LIMITED
  100. BREEN, GLORIA MAY
  101. BREEZE, JASON GORDON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  102. BRENNAN, KEVIN B. - ERNST & YOUNG INC.
  103. BRESSE, CHARLES - BRESSE SYNDICS INC.
  104. BRETON, JEAN DANIEL - ERNST & YOUNG INC.
  105. BRICKS, HARTLEY M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  106. BRODEUR, DANIEL - GROUPE LEBLANC SYNDIC INC.
  107. BROOKS, MARVA MILLICENT - DAVID SKLAR & ASSOCIATES INC.
  108. BROOKS, PAULA IRENE - DEVLETIAN & ASSOCIES INC.
  109. BROWN, DAVID H. - BAKER TILLY OTTAWA LTD.
  110. BROWN, GORDON - THE BOWRA GROUP INC.
  111. BROWN, JASMIN LOUISE CONACHER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  112. BRUNEAU, VALERIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  113. BRYAN, BONNIE KATHLEEN - RICHARD KILLEN & ASSOCIATES LTD.
  114. BRYAN, DAVID - PRICEWATERHOUSECOOPERS INC.
  115. BUDD, DANIEL - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  116. BUDD, MATHIEU - ERNST & YOUNG INC.
  117. BUDD, ROCHELLE PONT - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  118. BUECKERT, KARL WAYNE - PINDER BUECKERT & ASSOCIATES INC.
  119. BUHLER, CRYSTAL - C. Buhler & Associates Ltd.
  120. BUNKER, NEIL PHILLIPS - PRICEWATERHOUSECOOPERS INC.
  121. BURKE, KIMBERLEY ANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  122. BURNETT, ANDREW JOHN - PRICEWATERHOUSECOOPERS INC.
  123. BURNSIDE, RICHARD DANE - RICHARD BURNSIDE & ASSOCIATES LTD.
  124. BURROWES, STEPHANIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  125. BUZZETTI, PHILIPPE - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  126. CAMERON, JOHN IRVINE PARKER - CAMERON - OKOLITA INC.
  127. CAMPBELL, JASON ELI - J. CAMPBELL & ASSOCIATES LTD.
  128. CAPLAN, BRUCE N. - CAPLAN AND COMPANY LTD.
  129. CAPPELL, HOWARD ALLEN
  130. CARRIERE, JILLIAN - GRANT THORNTON LIMITED
  131. CARRIERE, MARTIN - ERNST & YOUNG INC.
  132. CARSON, DONNA JEANNE - MNP LTD / MNP LTEE
  133. CARSON, TIMOTHY ALDER - J. CAMPBELL & ASSOCIATES LTD.
  134. CARVALHO, SIMONE-ANNE - ERNST & YOUNG INC.
  135. CASEY, PAUL M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  136. CAUCHON, FRANCOIS - ROY, METIVIER, ROBERGE INC.
  137. CAVERLY, KEITH WILLIAM
  138. CERRATO, GARY VINCENZO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  139. CHAABAN, AYMAN - RAYMOND CHABOT INC.
  140. CHAGANI, MAHMOOD HABIB
  141. CHAMBERS, PAUL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  142. CHAMPAGNE, ANDRE - RAYMOND CHABOT INC.
  143. CHAN, GARRETT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  144. CHAN, VICKI JESSICA - ALVAREZ & MARSAL CANADA INC.
  145. CHANDE, MIHIR - CHANDE & COMPANY INC.
  146. CHARLES, ROBERT JOHN - CHARLES ADVISORY SERVICES INC.
  147. CHARTRAND, ETIENNE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  148. CHASE, DEREK LLOYD - DEREK L. CHASE & ASSOCIATES LTD
  149. CHEN, YU - A. FARBER & PARTNERS INC.
  150. CHERNIAK, STEPHEN NEIL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  151. CHEVELDAVE, CECIL FREDERICK - C. CHEVELDAVE & ASSOCIATES LTD.
  152. CHIASSON, JEAN - RAYMOND CHABOT INC.
  153. CHICOINE, DIANE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  154. CHILDERSON, CAROL ANN - RICHARD KILLEN & ASSOCIATES LTD.
  155. CHISHOLM, PETER AUSTIN - ERNST & YOUNG INC.
  156. CHIVERS, DOUGLAS FRANK - THE BOWRA GROUP INC.
  157. CHOREL, DANIELLE - CHOREL & ASSOCIES INC.
  158. CHOW, KELVIN DEAN - GOTH & COMPANY LTD.
  159. CHTCHERBAKOVA, OLGA - A. FARBER & PARTNERS INC.
  160. CHURCH, DEREK GORDON - A. FARBER & PARTNERS LTD.
  161. CLARK, MICHAEL - FTI CONSULTING CANADA INC.
  162. CLARKE, PAUL PHILIP - BDO CANADA LIMITED / BDO CANADA LIMITEE
  163. CLEVELAND, LORELL RUTH - LAZER GRANT INC.
  164. CLICHE, JEAN-FRANCOIS - MNP LTD / MNP LTEE
  165. CLIFFE, RYAN EDMUND - A. FARBER & PARTNERS INC.
  166. CLINTON, JAMES STUART - ERNST & YOUNG INC.
  167. CLOSE, LEE KAREN - ERNST & YOUNG INC.
  168. CLOUATRE, BENOIT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  169. CODERE, MAXIME - KPMG INC.
  170. COHEN, FARLEY JAY
  171. COHEN-DOMANUS, JONATHAN
  172. COLLINS, DONNA LESLIE
  173. COLLINS, DOUGLAS G.
  174. COMBRET, CECILE - ERNST & YOUNG INC.
  175. COMIRE, CAROLINE
  176. COMRIE, MICHAEL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  177. COMTOIS, VIRGINIE - RAYMOND CHABOT INC.
  178. CONNOR, MICHAEL J - BDO CANADA LIMITED / BDO CANADA LIMITEE
  179. CONROY, DEBORAH
  180. CONSOLI, ANGELO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  181. COOKE, STEVEN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  182. COOPER & COMPANY LTD., C/O DODICK LANDAU INC. - COOPER & COMPANY LTD. C/O DODICK LANDAU INC.
  183. COOPER, MARK - BDO CANADA LIMITED / BDO CANADA LIMITEE
  184. COOSSA, DEV A. - KPMG INC.
  185. CORBETT, ALEXANDRE MARC B
  186. CORSILLI, RICHARD - JEAN FORTIN & ASSOCIES SYNDIC INC
  187. COTE, PHILIPPE - RAYMOND CHABOT INC.
  188. COTTELL, CAVAN - PAUL J. PICKERING AND ASSOCIATES LIMITED
  189. COUTURE, PAULE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  190. COWAN, WESLEY JONATHAN - MNP LTD / MNP LTEE
  191. CRAIG, COLLEEN - C.E. CRAIG & ASSOCIATES INC.
  192. CRAMM, DEREK GEORGE - MNP LTD / MNP LTEE
  193. CRANDALL, LAWRENCE - GRANT THORNTON LIMITED
  194. CRAWLEY, PETER KEITH - A. FARBER & PARTNERS INC.
  195. CREBER, MICHAEL GEORGE - GRANT THORNTON LIMITED
  196. CROCKER, DARREN M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  197. CUKIERMAN, EREZ - A. FARBER & PARTNERS INC.
  198. CULLEN, RICHARD SCOTT - JANES & NOSEWORTHY LIMITED
  199. CULP, RALPH ALLISON - RALPH CULP AND ASSOCIATES INC.
  200. CUSSON, JEAN-FRANCOIS - RAYMOND CHABOT INC.
  201. CYR, MARTIN - A. FARBER & PARTNERS LTD.
  202. D'SA, APOLONIA - ALBERT GELMAN INC.
  203. DAHER, TANIA - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  204. DAIGNEAULT, MARTIN - ERNST & YOUNG INC.
  205. DALGLEISH, ANDREW - ANDREW DALGLEISH & ASSOCIATES /ASSOCIES INC.
  206. DAMIANI, STEFANO - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  207. DANEAU, PHILIPPE - RAYMOND CHABOT INC.
  208. DAOUST, HUGO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  209. DARBY, PAUL JAMES - PRICEWATERHOUSECOOPERS INC.
  210. DAVIDSON, JAMES GEORGE
  211. DAY, JORDAN ARTHUR - BDO CANADA LIMITED / BDO CANADA LIMITEE
  212. DE BROUX, STEPHANE - KPMG INC.
  213. DEAN, MICHAEL PHILIP
  214. DEDIC, SVEN - KPMG INC.
  215. DELABARRE, LYNN DIANNE
  216. DELACAS, MARINO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  217. DELANEY, COLLEEN
  218. DELO, JOHN FREDERICK - A. FARBER & PARTNERS INC.
  219. DELWAIDE, YVON
  220. DENEGA, BRIAN MICHAEL - ERNST & YOUNG INC.
  221. DENIS, MARIO - ERNST & YOUNG INC.
  222. DENTON, PAUL J. - A. FARBER & PARTNERS INC.
  223. DESAULNIERS, SHANNON PATRICIA - HOYES, MICHALOS & ASSOCIATES INC.
  224. DESAUTELS, SOPHIE - RAYMOND CHABOT INC.
  225. DESLANDES, DOMINIC - RAYMOND CHABOT INC.
  226. DESMARAIS, MELODY ANN - JOHN S. BEVERLEY & ASSOCIATES INC.
  227. DESSUREAULT, TANIA - BERNIER & ASSOCIES/ ASSOCIATES INC.
  228. DEVLETIAN, JERRY JIRAIR - DEVLETIAN & ASSOCIES INC.
  229. DEY, KELLY LYNN - YANCH, DEY & ASSOCIATES LTD.
  230. DHANANI, ARIF NAZARALI - RSM Canada Limited
  231. DHANANI, RAHEMAN N. J. - A. FARBER & PARTNERS INC.
  232. DI GUGLIELMO, GAETANO - MNP LTD / MNP LTEE
  233. DIAMOND, MAYER - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  234. DODICK, RAHN - DODICK LANDAU INC.
  235. DOELL, VICTORIA JANE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  236. DOROSIEWICZ, SUZANNE MAXINE - A. FARBER & PARTNERS INC.
  237. DOYLE, BRIAN PHILIP - DOYLE SALEWSKI INC.
  238. DOYON, MARC-ETIENNE - JEAN FORTIN & ASSOCIES SYNDIC INC
  239. DRANE, JULIANA NANCY - BROMWICH & SMITH INC.
  240. DRAPER, SHELBY NICOLE
  241. DREWCOCK, LEAH NICOLE - MNP LTD / MNP LTEE
  242. DRUKER, MAX B
  243. DUBE, JOHANNE - RAYMOND CHABOT INC.
  244. DUBOIS, PIERRE-OLIVIER - RAYMOND CHABOT INC.
  245. DUCHENE, STEFAN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  246. DUGAS, JORDAN - AC STEVENSON & PARTNERS LTD.
  247. DUWYN, ROBYN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  248. DZIEDZIC, PHILIP FREDERICK
  249. EAKINS, GEORGE MARTIN
  250. EASTER, JOEL CHARLES - SCOTT, PICHELLI & EASTER LIMITED
  251. EDGAR, BROCK J. - FTI CONSULTING CANADA INC.
  252. EDWARDS, NURHALIZA AZLY - MNP LTD / MNP LTEE
  253. ELYEA, BLAKE MONTAGUE
  254. ERLICH, ADAM MARK - THE FULLER LANDAU GROUP INC.
  255. EVANS, SHERRI LEE - A. FARBER & PARTNERS INC.
  256. EVERETT, JOHN M.
  257. EXELBY, WILLIAM ANTHONY - EXELBY & PARTNERS LTD.
  258. FABER, DANIEL WALTER - FABER INC.
  259. FABIANO, FRANCO - GRANT THORNTON LIMITED
  260. FADER, MATTHEW A.C. - ALLAN MARSHALL & ASSOCIATES INC.
  261. FARBER, ALAN IAN - A. FARBER & PARTNERS INC.
  262. FARKAS, PETER PAUL - KSV KOFMAN INC.
  263. FARMER, ROBERT - JEAN FORTIN & ASSOCIES SYNDIC INC
  264. FAUBERT, NATALIE - FONTAINE & ASSOCIATES INC
  265. FAUCHER, GEORGES - BRESSE SYNDICS INC.
  266. FAWDREY, TARAH - MNP LTD / MNP LTEE
  267. FERGUSON, STEPHEN JOHN - ALVAREZ & MARSAL CANADA INC.
  268. FILICE, DAVID - THE FULLER LANDAU GROUP INC.
  269. FILIPPONE, CLAUDIO - PRICEWATERHOUSECOOPERS INC.
  270. FILLION, JEANNOT - JEANNOT FILLION SYNDIC INC.
  271. FINDLAY, JAMES ERIC - MNP LTD / MNP LTEE
  272. FISET, BRIAN - FISET&ASSOCIES SYNDIC INC/FISET&PRTNRS TRUSTEE INC
  273. FISET, ETIENNE - RAYMOND CHABOT INC.
  274. FISHER, ADAM BENJAMIN - HARRIS & PARTNERS INC
  275. FISHER, ANDREW ALLAN
  276. FLEMING, SEAN - PRICEWATERHOUSECOOPERS INC.
  277. FONG, VICTOR - FONG & PARTNERS INC.
  278. FONTAINE, BENOIT - RAYMOND CHABOT INC.
  279. FONTAINE, GREGORY JAMES - FONTAINE & ASSOCIATES INC
  280. FORAN, GERARD THOMAS - E. SANDS & ASSOCIATES INC.
  281. FORAN, JAMES - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  282. FORBES, KATHERINE - KPMG INC.
  283. FORGET, KELLY ANNE MARIE - CAMERON - OKOLITA INC.
  284. FORTIN, JEAN - JEAN FORTIN & ASSOCIES SYNDIC INC
  285. FORTIN, PIERRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  286. FOX-MILES, RHONDA TRACEY - FOX-MILES & ASSOCIATES INC.
  287. FRANCHEVILLE, HENRY MURRAY - GRANT THORNTON LIMITED
  288. FRANCO, MARTIN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  289. FRECHETTE, GERARD
  290. FREDERICK, REBECCA MAUREEN - FREDERICK & COMPANY LTD
  291. FRENCH, RUSSELL
  292. FRENDO, GENE PETER - FRENDO AND PARTNERS INC.
  293. FRENKIEL, COREY
  294. FRITZ, JOHN ROBERT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  295. FRY, DAVID LEIGHTON - RICHARD KILLEN & ASSOCIATES LTD.
  296. FRYZUK, CRAIG ALEXANDER - THE FRYZUK GROUP INC.
  297. FULLER, MELANIE RACHELLE - MNP LTD / MNP LTEE
  298. FUNG, KAREN - ERNST & YOUNG INC.
  299. FUNTIG, STEPHEN CLIFFORD - S. FUNTIG & ASSOCIATES INC.
  300. GABBAY, ANDRE - ANDRE GABBAY & ASSOCIES INC.
  301. GAERTNER, JERRARD B.
  302. GAGNE, PIERRE - GROUPE LEBLANC SYNDIC INC.
  303. GAGNON, JEAN - RAYMOND CHABOT INC.
  304. GAGNON, LOUISE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  305. GAGNON, PASCAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  306. GAGNON, RONALD P. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  307. GALEA, CHRISTOPHER - MSI SPERGEL INC
  308. GANDOSSI, BRUCE B.
  309. GAUTHIER, ROCH - RAYMOND CHABOT INC.
  310. GAUVIN, STEPHANE - RAYMOND CHABOT INC.
  311. GEARY,TIMOTHY JOHN - THE FULLER LANDAU GROUP INC.
  312. GEE, GORDON DAVID
  313. GEENEN, COREY
  314. GELMAN, BRYAN ADAM - ALBERT GELMAN INC.
  315. GENNIS, PHILIP HOWARD - MSI SPERGEL INC
  316. GEORGE, DAVID ALEXANDER - MNP LTD / MNP LTEE
  317. GIBSON, PETER DAVID
  318. GIGUERE, JOHANNE - PIERRE ROY & ASSOCIES INC.
  319. GILBERT, FRANCOIS - FONTAINE & ASSOCIATES INC
  320. GILBERTSON, LANA RHEA - MNP LTD / MNP LTEE
  321. GINGRAS, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  322. GINGUES, BENOIT - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  323. GIRARDI, DANIEL JOSEPH - MNP LTD / MNP LTEE
  324. GIROUARD, DANIEL - DANIEL GIROUARD & ASSOCIES INC.
  325. GIROUX, LORRAINE EVELYN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  326. GLADWIN, GORDON ALAN
  327. GLOVER, KENNETH RAYMOND GOSFORD - GLOVER-DRENNAN INC.
  328. GODBOLD, MURRAY REA
  329. GOGUEN, JEAN B. - GRANT THORNTON LIMITED
  330. GOLDBAND, DAVID - GRANT THORNTON LIMITED
  331. GOLDBERG, STEVEN WARREN HOWARD - ROSEN GOLDBERG INC.
  332. GOLDBLATT, GILLIAN LAUREN - MSI SPERGEL INC
  333. GOLDHAR, RICHARD - GOLDHAR & ASSOCIATES LTD
  334. GOLDING, DAWN - GOLDING & ASSOCIATES LIMITED
  335. GOLDING, MATTHEW JACOB
  336. GOLDSTEIN, NOAH - KSV KOFMAN INC.
  337. GONTHIER, SUSAN
  338. GORDANEER, MICHAEL - ERNST & YOUNG INC.
  339. GOSSE, GREGORY STEVEN - MNP LTD / MNP LTEE
  340. GOTH, BARTON KELSEY - GOTH & COMPANY LTD.
  341. GOTH, JAMES DAVID - GOTH & COMPANY LTD.
  342. GOWLING, DAVID DELMER - MNP LTD / MNP LTEE
  343. GRACI, JOSEPH PAUL - J.P. GRACI & ASSOCIATES LTD.
  344. GRAHAM, JAMES KENNETH - SCHWARTZ LEVITSKY FELDMAN INC.
  345. GRANT, MICHELLE - PRICEWATERHOUSECOOPERS INC.
  346. GRAY, KRISTIN - THE BOWRA GROUP INC.
  347. GRISE, JOEL - FONTAINE & ASSOCIATES INC
  348. GROSS, HOWARD IAN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  349. GUAY, PIERRE - PIERRE GUAY SYNDIC INC.
  350. GULJA, KATHREN TINA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  351. GURNEY, STUART DEANE - E. SANDS & ASSOCIATES INC.
  352. GUTFREUND, IZYDORE GEORGE
  353. GYLDENBJERG, LAURA LEE - LAURA GYLDENBJERG & ASSOCIATES INC.
  354. HADDAD, NAGI - BOILY HADDAD INC.
  355. HAFNER, GUENTER BILL
  356. HAMEL, DENIS
  357. HAMEL, JEAN-CHRISTOPHE - PRICEWATERHOUSECOOPERS INC.
  358. HAMILTON, GRAEME - CROWE SOBERMAN INC.
  359. HAMILTON, RICHARD DONALD
  360. HAMILTON, RICK - GRANT THORNTON LIMITED
  361. HAMILTON, SHARON SARITA - ERNST & YOUNG INC.
  362. HAN, YIFEI - ERNST & YOUNG INC.
  363. HARA, RAJVINDER SINGH - E. SANDS & ASSOCIATES INC.
  364. HARALOVICH, JOHN PIERRE - MNP LTD / MNP LTEE
  365. HARLANG, ROBERT - KSV KOFMAN INC.
  366. HARPIN, ROBERT - RAYMOND CHABOT INC.
  367. HARRIS, JAY TOBIN - HARRIS & PARTNERS INC
  368. HARRIS, KYLE ALEXANDER - HARRIS & PARTNERS INC
  369. HARRIS, MATHEW McGRATH - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  370. HARRISON, CATHERINE ANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  371. HAYES, HOWARD - HOYES, MICHALOS & ASSOCIATES INC.
  372. HEALEY, JOSEPH ANTHONY - ERNST & YOUNG INC.
  373. HEBERT, ANDRE
  374. HELKAA, DERYCK - FTI CONSULTING CANADA INC.
  375. HENDRIKS, JOHN - A. FARBER & PARTNERS INC.
  376. HENECHOWICZ, JERRY - MNP LTD / MNP LTEE
  377. HERMAN, LOIS - MNP LTD / MNP LTEE
  378. HERPERS, ALEXANDER
  379. HICKEY, PAUL DAVID
  380. HINTON, BRENDAN THOMAS - MNP LTD / MNP LTEE
  381. HO, ALISON - ERNST & YOUNG INC.
  382. HOBBS, JOHN BROCK
  383. HONESS, NEIL ANDREW - KPMG INC.
  384. HOOLEY, BONNIE GAIL - L. C. TAYLOR & CO. LTD.
  385. HOPKINS, STANLEY WARD - S. W. HOPKINS & ASSOCIATES INC.
  386. HOPPENHEIM, HOWARD BARNETT
  387. HORNBOSTEL, DEBORAH - MSI SPERGEL INC
  388. HORVATH, KAREN ANNE - FABER INC.
  389. HOULDEN, BRENT MARSHALL WOOD
  390. HOULE, GUYLAINE - PIERRE ROY & ASSOCIES INC.
  391. HOULE, MARC-ANDRE - HOULE ROY S.A.
  392. HOWE, DAVID ALEXANDER - JANES & NOSEWORTHY LIMITED
  393. HOWELL, TODD RONALD - STEVE WELKER AND COMPANY INC.
  394. HOWITT, GARY G. - EXELBY & PARTNERS LTD.
  395. HOYES, JOHN DOUGLAS - HOYES, MICHALOS & ASSOCIATES INC.
  396. HRISTOW, CATHERINE ANN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  397. HSU, FELIX
  398. HUBER, GLEN ARIEL
  399. HUDSON, BRUCE GORDON - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  400. HUIZINGH, LAMBERT
  401. HUMES, JANET LYNN - E. SANDS & ASSOCIATES INC.
  402. HUNT, ROBERT CHARLES - GRANT THORNTON LIMITED
  403. HUNTER, FRANCYNE - ALLAN MARSHALL & ASSOCIATES INC.
  404. HUOT, AUDREY
  405. HUOT, FRANCOIS - FRANCOIS HUOT & ASSOCIES SYNDIC LTEE
  406. HUSSAIN, JODAT FAHAD
  407. HUTCHENS, ALAN JOHN - ALVAREZ & MARSAL CANADA INC.
  408. HUTCHENS, DERRICK - JANES & NOSEWORTHY LIMITED
  409. IANNI, ANTHONY - ERNST & YOUNG INC.
  410. IANNITELLO, SEBASTIEN - IANNITELLO & ASSOCIES INC.
  411. IBBOTT, GREGORY BRUCE - MNP LTD / MNP LTEE
  412. IHNATIUK, PAUL THEODORE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  413. JAGLOWITZ, FRANK J
  414. JOFFE, JONATHAN SAMUEL - KSV KOFMAN INC.
  415. JOHNSON, BERT JEFFREY
  416. JOHNSON, DOUGLAS BRUCE - ERNST & YOUNG INC.
  417. JOHNSON, JAIME - GRANT THORNTON LIMITED
  418. JOHNSON, KAREN - MNP LTD / MNP LTEE
  419. JOHNSON, ROBERT DALTON - ALLAN MARSHALL & ASSOCIATES INC.
  420. JONES, DOUGLAS OWEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  421. JONES, NEIL B. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  422. JORDAN, PHILIPPE - PRICEWATERHOUSECOOPERS INC.
  423. JOSLIN, DUSTIN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  424. JUDD, GREGORY - KUNJAR SHARMA & ASSOCIATES INC.
  425. JUNG, SUSAN EDNA LUISE - WELKER & ASSOCIATES INC.
  426. KANABAR, RAKESH LALIT
  427. KAPLAN, MATTHEW - ERNST & YOUNG INC.
  428. KARKOUTLIAN, JOHN
  429. KARPEL, GREG ALAN - ALVAREZ & MARSAL CANADA INC.
  430. KEEBLE, JEFF - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  431. KEHTLER, LAURA - E. SANDS & ASSOCIATES INC.
  432. KELLY, MARC EDWARD - HARDIE & KELLY INC.
  433. KEMP-GEE, MARK - GRANT THORNTON LIMITED
  434. KENNEDY, JULIE DIANE - MNP LTD / MNP LTEE
  435. KERBEL, JEFFREY DANIEL - ERNST & YOUNG INC.
  436. KIBEL, ILAN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  437. KIDECKEL, JOEL WAYNE - MNP LTD / MNP LTEE
  438. KILLEN, RICHARD JOHN - RICHARD KILLEN & ASSOCIATES LTD.
  439. KILNER, ROBERT WILLIAM - MSI SPERGEL INC
  440. KIMEL, KAREN - A. FARBER & PARTNERS INC.
  441. KINSMAN, GEORGE - ERNST & YOUNG INC.
  442. KISH, DENNIS JOHN - A. FARBER & PARTNERS INC.
  443. KISLUK, FRANK SHELDON - MSI SPERGEL INC
  444. KLEIN, RON MOSE - BRIEF & ASSOCIATES INC.
  445. KNIGHT, JASON - GRANT THORNTON LIMITED
  446. KOBBERT, RANDY FRANK - MNP LTD / MNP LTEE
  447. KOEHLI, SHELLEY LYNNE - D. THODE & ASSOCIATES INC.
  448. KOFMAN, ROBERT DAVID - KSV KOFMAN INC.
  449. KONOWALCHUK, OREST M. P. - ALVAREZ & MARSAL CANADA INC.
  450. KOREN, AVI
  451. KORNUTA, NAIDA - MNP LTD / MNP LTEE
  452. KORONEOS, ANNA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  453. KOZLOWSKI, MARIE DOROTHY - HARDIE & KELLY INC.
  454. KRIEGER, JONATHAN DAVID - GRANT THORNTON LIMITED
  455. KRIEGER, MICHAEL ARYEH DAVID - KRIEGER & COMPANY INC.
  456. KRIEGER, PERRY - BDO CANADA LIMITED / BDO CANADA LIMITEE
  457. KROEGER, VICTOR PAUL - MNP LTD / MNP LTEE
  458. KROLL, JEREMY NORMAN - BAIGEL CORP.
  459. KWAN, WILSON - PRICEWATERHOUSECOOPERS INC.
  460. KWASNICKY, DEBORA V. - D. KWASNICKY & ASSOCIATES INC.
  461. KWOK, AUGUSTINE - MNP LTD / MNP LTEE
  462. KWOK, JENNIFER GAR-YEE - KPMG INC.
  463. KWON, JENNIFER - GRANT THORNTON LIMITED
  464. LABELLE, ANDRE - LABELLE, MARQUIS INC.
  465. LACASSE, PIERRE - RAYMOND CHABOT INC.
  466. LACHANCE, FREDERIC - MNP LTD / MNP LTEE
  467. LACHANCE, STEPHANE - DEMERS BEAULNE INC.
  468. LACHANCE, SYLVAIN - LEMIEUX NOLET INC.
  469. LACROIX, CLAUDE M. - BELHUMEUR SYNDICS INC.
  470. LAFLAMME, GAETAN - PETRIE RAYMOND INC.
  471. LAFRENIERE, MARC - RAYMOND CHABOT INC.
  472. LAFRENIERE, PAUL - LAFRENIERE GBM INC.
  473. LAI, DEREK - CROWE MACKAY & COMPANY LTD
  474. LAIKEN, ADAM
  475. LAKERAM, ANN - GRANT THORNTON LIMITED
  476. LALANDE, LYNDA - RAYMOND CHABOT INC.
  477. LALONDE, VERONIQUE - RAYMOND CHABOT INC.
  478. LANDAU, HOWARD - DODICK LANDAU INC.
  479. LANDERS, ROSS DAVID - GREEN LANDERS LIMITED
  480. LANDRY, GUILLAUME - RAYMOND CHABOT INC.
  481. LANDRY, SANDRA - MNP LTD / MNP LTEE
  482. LANGEVIN, LOUIS OLIVIER - LOUIS LANGEVIN INC.
  483. LANGLOIS, REAL
  484. LAPOINTE, RICHARD - RICHARD LAPOINTE & ASSOCIES INC.
  485. LAPOINTE, SYLVAIN - BLT LAPOINTE & ASSOCIES INC.
  486. LAPORTE, PIERRE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  487. LAROCQUE, LYNE
  488. LAROCQUE, RAYMOND PHILIPPE
  489. LAROUCHE, MICHEL - MICHEL LAROUCHE SYNDIC S.A.
  490. LAURENCELLE, ANDREE ANNE - BAKER TILLY OTTAWA LTD.
  491. LAVOIE, MICHEL - RAYMOND CHABOT INC.
  492. LAW, PUI LAM - ALVAREZ & MARSAL CANADA INC.
  493. LAW, RUSSELL DAVID - CROWE MACKAY & COMPANY LTD
  494. LAZARD, JEAN MAURICE JOSEPH - LAZARD & ASSOCIATES INC.
  495. LAZER, JOEL H. - LAZER GRANT INC.
  496. LEBEL, ERIC - RAYMOND CHABOT INC.
  497. LEBEL, JEAN-FRANCOIS
  498. LEBLANC, PIERRE - GROUPE LEBLANC SYNDIC INC.
  499. LEBLANC, STEPHANIE - PRICEWATERHOUSECOOPERS INC.
  500. LEBLOND, STEPHANE - LEBLOND ET ASSOCIES INC.
  501. LEDUC, RENE C.
  502. LEE, DOUGLAS SCOTT - DOUG LEE & ASSOCIATES INC.
  503. LEE, HUEY - KPMG INC.
  504. LEET, DONALD ALLEN - POWELL ASSOCIATES LTD
  505. LEGALL, COLLIN JOEL - LAZER GRANT INC.
  506. LEIGH, MELANIE J. - FABER INC.
  507. LELIEVRE, JEAN - JEAN LELIEVRE SYNDIC
  508. LEM, MATTHEW ERIC - MNP LTD / MNP LTEE
  509. LEMIEUX, PIERRE - BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  510. LENART, KATHY MAY - TAYLOR LEIBOW INC.
  511. LEONARD, JOELLE - RAYMOND CHABOT INC.
  512. LEONG, CHEE-KONG
  513. LEPINE, RICHARD - KPMG INC.
  514. LESSARD, MARTINE - MNP LTD / MNP LTEE
  515. LESSARD, NICOLAS - RAYMOND CHABOT INC.
  516. LEUNG, WARREN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  517. LEVY, HYLTON BRETT - A. FARBER & PARTNERS INC.
  518. LEWIS, DAVID JASON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  519. LEWIS, JEFFREY RICHARD - HOYES, MICHALOS & ASSOCIATES INC.
  520. LI, NA (JENNA) - KUNJAR SHARMA & ASSOCIATES INC.
  521. LIBERTY, KAREN ELIZABETH - MNP LTD / MNP LTEE
  522. LIEBERMAN, NAOMI RUCHAMA
  523. LIFMAN, GARY DESMOND - A. FARBER & PARTNERS INC.
  524. LINK, ROBERT GARTH - LINK & ASSOCIATES INC.
  525. LIPMAN, HARVEY SEYMOUR - MSI SPERGEL INC
  526. LITVACK, BRYAN - A. FARBER & PARTNERS INC.
  527. LITWACK, NOAH MICHAEL - A. FARBER & PARTNERS INC.
  528. LOCK, ANGELA TRACY - A. FARBER & PARTNERS LTD.
  529. LOCK, VALERIE
  530. LOCKE, THOMAS FREDERICK - LOCKE CONSULTING INC.
  531. LOGAN-KLASSEN, JENNIFER - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  532. LOISELLE, DOUG - BROMWICH & SMITH INC.
  533. LOISELLE, STANLEY CLAUDE - RAYMOND CHABOT INC.
  534. LOMAS, GEORGE B - MNP LTD / MNP LTEE
  535. LONERGAN, CLARK - BDO CANADA LIMITED / BDO CANADA LIMITEE
  536. LOPATINA, SVETLANA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  537. LORTIE, PIERRE - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  538. LOSIER, JEAN-DENIS - RAYMOND CHABOT INC.
  539. LOWE, TRACEY A. - E. SANDS & ASSOCIATES INC.
  540. LUCKIN, BRETT MARKE - A. FARBER & PARTNERS LTD.
  541. LUKCA, JOHN - JEAN FORTIN & ASSOCIES SYNDIC INC
  542. LYONS, SANDY BRUCE - GRANT THORNTON LIMITED
  543. LYONS, SYLVIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  544. MACALISTER, HEIDE BETH - BROMWICH & SMITH INC.
  545. MACDONALD, DAVID LEONARD - GRANT THORNTON LIMITED
  546. MACDONALD, EDWARD ALEXANDER - GRANT THORNTON LIMITED
  547. MACNEIL, SEAN CRAIG - GRANT THORNTON LIMITED
  548. MACNEIL, VANESSA BLAIRE - GRANT THORNTON LIMITED
  549. MACPHERSON, JAMES ALEXANDER - MACPHERSON & ASSOCIATES INC.
  550. MACRAE, DANA
  551. MACRAE, DUNCAN
  552. MADEJ, MALGORZATA - SHERIFF SOLE & MADEJ INC.
  553. MADORE, PIERRE - MNP LTD / MNP LTEE
  554. MADRIGGA, MICHELLE JEANNE
  555. MAINELLA, MARIO - THE BOWRA GROUP INC.
  556. MAINVILLE, MARTINE - PRICEWATERHOUSECOOPERS INC.
  557. MAJ, KATHERINE A. - BROMWICH & SMITH INC.
  558. MAKOVSKIS, ALDIS - PRICEWATERHOUSECOOPERS INC.
  559. MAKSYMCHAK, DANIEL ANTONI - L. C. TAYLOR & CO. LTD.
  560. MALETTE, STEVEN - PRICEWATERHOUSECOOPERS INC.
  561. MALIN, DAVID - PRICEWATERHOUSECOOPERS INC.
  562. MANCHANDA, MUKUL - MSI SPERGEL INC
  563. MANEL, PHILIP - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  564. MANKU, JAGJIT SINGH - MANKU & ASSOCIATES INC.
  565. MANNING, DONALD N - D. MANNING & ASSOCIATES INC.
  566. MANSKI, JUERGEN
  567. MANSKI, UWE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  568. MANTIN, BLAIR - E. SANDS & ASSOCIATES INC.
  569. MANZOOR, NAVEED ZAFFAR - CROWE SOBERMAN INC.
  570. MARCHAND, BRUNO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  571. MARCHAND, MATTHEW - BDO CANADA LIMITED / BDO CANADA LIMITEE
  572. MARCHAND, PIERRE - MNP LTD / MNP LTEE
  573. MARGULIS, ILYA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  574. MARINEAU, JOCELYN - JEAN FORTIN & ASSOCIES SYNDIC INC
  575. MARKHAM, PETER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  576. MARLEAU, MICHEL - ERNST & YOUNG INC.
  577. MARQUIS, LUC - LABELLE, MARQUIS INC.
  578. MARRIOTT, MARY ANN - ALLAN MARSHALL & ASSOCIATES INC.
  579. MARSHALL, ALLAN DOUGLAS - ALLAN MARSHALL & ASSOCIATES INC.
  580. MARSHALL, MARK LLOYD - ALLAN MARSHALL & ASSOCIATES INC.
  581. MARSHALL, PATRICIA A - PRICEWATERHOUSECOOPERS INC.
  582. MARSHALL, SCOTT GORDON - ALLAN MARSHALL & ASSOCIATES INC.
  583. MARTELL, WILLIAM ARMAND - HOYES, MICHALOS & ASSOCIATES INC.
  584. MARTIN, IAN - HOYES, MICHALOS & ASSOCIATES INC.
  585. MARTIN, PIERRE - RAYMOND CHABOT INC.
  586. MARTIN, TODD MAXWELL - ALVAREZ & MARSAL CANADA INC.
  587. MARTINEAU, CHRISTIAN
  588. MARTYN, REBECCA LYNN - HOYES, MICHALOS & ASSOCIATES INC.
  589. MASSE-GIGNAC, SAMUEL - LEMIEUX NOLET INC.
  590. MASSI, RAYMOND - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  591. MATSUDA, LUCAS JAMES TADASHI - PRICEWATERHOUSECOOPERS INC.
  592. MATTEAU, ISABELLE - JEAN FORTIN & ASSOCIES SYNDIC INC
  593. MAY, ALEXANDER G
  594. MAYNARD, MARY ELIZABETH - BETH MAYNARD & ASSOCIATES. INC.
  595. MAZUR, CHRISTOPHER JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  596. MCCRACKEN, JENNIFER DAWN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  597. MCCULLOCH, DANIEL ANGUS ROBERT - ERNST & YOUNG INC.
  598. MCCULLOCH, MATTHEW VICTOR B. - ERNST & YOUNG INC.
  599. MCELROY, THOMAS JOHN - ALBERT GELMAN INC.
  600. MCEOWN, JOHN DOUGLAS - MCEOWN AND ASSOCIATES LTD.
  601. MCILMOYLE, BRIAN ALAN - HOYES, MICHALOS & ASSOCIATES INC.
  602. MCKENNA, JOHN PATRICK - PRICEWATERHOUSECOOPERS INC.
  603. MCKIE, MELINDA CHRISTINE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  604. MCLAUGHLIN, STEVEN JAMES - ERNST & YOUNG INC.
  605. MCLERNON, ROBERT JOHN - GRANT THORNTON LIMITED
  606. MCNABB, JAMES DUNCAN
  607. MCNAIR, JONATHAN CAMPBELL - BAKER TILLY WM INC.
  608. MCTAGGART, MICHAEL - PRICEWATERHOUSECOOPERS INC.
  609. MEAKIN, NIGEL DOMINIC - FTI CONSULTING CANADA INC.
  610. MEDAKOVIC, GEORGE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  611. MEDIRATTA, CHRISTOPHER BRIAN
  612. MEGER, PAMELA DAWN - MNP LTD / MNP LTEE
  613. MENDELSON, PHILIPPE - CROWE MACKAY & COMPANY LTD
  614. MENDLOWITZ, BENNY - HOYES, MICHALOS & ASSOCIATES INC.
  615. MERCIER-OUELLETTE, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  616. MERKLEY, JULIE ANN - BAKER TILLY OTTAWA LTD.
  617. METHUEN, SUSAN L. - GRANT THORNTON LIMITED
  618. METIVIER, ERIC - ROY, METIVIER, ROBERGE INC.
  619. MEYLER, KEVIN EDWARD - HARDIE & KELLY INC.
  620. MICHAEL, KARL - GRANT THORNTON LIMITED
  621. MICHALOS, THEODORE ALEXANDROS - HOYES, MICHALOS & ASSOCIATES INC.
  622. MICHROWSKI, KAROL GEORGE - BAIGEL CORP.
  623. MIGUS, EUGENE PHILIP
  624. MIHALCHEON, CHRISTOPHER JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  625. MIHALCHEON, DONNA MARIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  626. MILLER, ANTONINA - A. MILLER & ASSOCIATES INC.
  627. MILLER, KAREN CLAIRE - A. FARBER & PARTNERS INC.
  628. MILLIS, STELLA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  629. MILNE, BRADLEY JOHN - MNP LTD / MNP LTEE
  630. MITCHELL, STUART FREDERICK - A. FARBER & PARTNERS INC.
  631. MOFFETT, PAUL DANIEL - POWELL ASSOCIATES LTD
  632. MOISAN, CLAUDE - LEMIEUX NOLET INC.
  633. MOLASKY, JULIE - GRANT THORNTON LIMITED
  634. MONACO, ELIZABETH LEA
  635. MONTGOMERY, TIMOTHY - KPMG INC.
  636. MOORE, STEPHEN - ALVAREZ & MARSAL CANADA INC.
  637. MORATAYA, ALEXANDRA - SHERIFF SOLE & MADEJ INC.
  638. MORATAYA, MARIO - MORATAYA CORP.
  639. MORGAN, JOHN - MORGAN & PARTNERS INC.
  640. MORGAN, MARK ANTHONY - DAVID SKLAR & ASSOCIATES INC.
  641. MORIN, ERIC - RAYMOND CHABOT INC.
  642. MORIN, MAXIME - RAYMOND CHABOT INC.
  643. MOROSO, GREGORY FRANK - G. MOROSO & ASSOCIATES INC.
  644. MORRISON, ALEXANDER - ERNST & YOUNG INC.
  645. MORRISON, SARAH - GRANT THORNTON LIMITED
  646. MORTREUX, JULIE
  647. MOSES, JAMES RODERICK - MOSES ADVISORY GROUP INC.
  648. MOYNEUR, STEPHAN - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  649. MULLETT, T. DEAN - FTI CONSULTING CANADA INC.
  650. MUNRO, CRAIG ANDREW - FTI CONSULTING CANADA INC.
  651. MUNRO, MATTHEW JAMES - POWELL ASSOCIATES LTD
  652. MURPHY, LIAM - PRICEWATERHOUSECOOPERS INC.
  653. MURPHY, LLOYD - L.W. MURPHY LTD.
  654. MURRAY, MELANIE KAREN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  655. MacEACHERN, BRYAN - RAYMOND CHABOT INC.
  656. MacGIRR, C GARTH
  657. MacKENZIE, GREGORY JOHN - MACKENZIE, GILLIS, MACDOUGALL INC.
  658. MacKINNON, J. WALTER - MNP LTD / MNP LTEE
  659. MacLEOD, ALLEN WAYNE - D & A MACLEOD COMPANY LTD
  660. McCAW, JAMES LLOYD
  661. McCOURT, PHILIP JOHN - GRANT THORNTON LIMITED
  662. McCUAIG, ROBERT LESLIE
  663. McDICKEN, DANIEL WILLIAM - FABER INC.
  664. McDONALD, MURRAY ALLAN - ERNST & YOUNG INC.
  665. McGRAN, CAROL - ERNST & YOUNG INC.
  666. McINTOSH, DOUGLAS RICHARD - ALVAREZ & MARSAL CANADA INC.
  667. McKEOWN, JOHN DAVID - JOHN D. MCKEOWN INC.
  668. McKINLEY, REBECCA DIANE
  669. McLENNAN, DONALD BRUCE - McLENNAN & COMPANY LTD.
  670. McMAHON, RONALD GEORGE - TODD MCMAHON INC.
  671. McMORRAN, GORDON JAMES - BAKER TILLY WM INC.
  672. McNEILL, DAVID BRUCE
  673. NACKAN, ALLAN DAVID - A. FARBER & PARTNERS INC.
  674. NADON, EMILIE - RAYMOND CHABOT INC.
  675. NADON, JEAN-FRANCOIS - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  676. NANTEL-LEGAULT, MARC
  677. NARFASON, HAROLD NEIL
  678. NATHANIEL, MICHAEL - ERNST & YOUNG INC.
  679. NAUMIS, PETER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  680. NEILSEN, KRISTI LEIGH - GRANT THORNTON LIMITED
  681. NELSON, ROBERT ROSS
  682. NEUDORF, GORDON VICTOR - MNP LTD / MNP LTEE
  683. NEVSKY, JOSHUA BRETT - ALVAREZ & MARSAL CANADA INC.
  684. NEWBERY-MITCHELL, CARYL - MNP LTD / MNP LTEE
  685. NEWTON, BRAD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  686. NG, ALEX EN HWA - D. MANNING & ASSOCIATES INC.
  687. NGUYEN, ANNIE
  688. NGUYEN, CATHERINE - PRICEWATERHOUSECOOPERS INC.
  689. NICHOLSON, BRETT - HOYES, MICHALOS & ASSOCIATES INC.
  690. NICOLINI, ISABELLA - MNP LTD / MNP LTEE
  691. NIEWERTH, SYLVIA - DEVLETIAN & ASSOCIES INC.
  692. NOEL, FRANCOIS - RAYMOND CHABOT INC.
  693. NOISEUX, GILLES - NOISEUX SYNDIC INC.
  694. NOISEUX, OLIVIER - RAYMOND CHABOT INC.
  695. NORONHA, DAVID JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  696. NYKYFORUK, BARRY LEE - BARRY NYKYFORUK & ASSOCIATES INC.
  697. NYKYFORUK, LANAIA - BARRY NYKYFORUK & ASSOCIATES INC.
  698. O'CONNELL, PATRICK - ALLAN MARSHALL & ASSOCIATES INC.
  699. OAKMAN, BRADLEY JAMES - THE OAKMAN GROUP INC.
  700. OKOLITA, JOSEPH ANDREW - CAMERON - OKOLITA INC.
  701. ORR, ANDREA GWENN - ANDREA ORR INC.
  702. ORRELL, ALANA - E. SANDS & ASSOCIATES INC.
  703. ORRELL, D. GEOFFREY
  704. OUAKNIN, HARRY - MNP LTD / MNP LTEE
  705. OWENS, BRENDA DARLENE - YANCH, DEY & ASSOCIATES LTD.
  706. PAGE, ALAN HERBERT - SCHWARTZ LEVITSKY FELDMAN INC.
  707. PAGE, ANTONY JOHN - A. JOHN PAGE & ASSOCIATES INC.
  708. PAGE, GENEVIEVE - RAYMOND CHABOT INC.
  709. PAGE, GRAHAM - PRICEWATERHOUSECOOPERS INC.
  710. PALMATEER, DAVID - MNP LTD / MNP LTEE
  711. PALMER, HOLLY MARIE - ERNST & YOUNG INC.
  712. PALMER, WAYNE KEVIN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  713. PARADIS, NADIA - RAYMOND CHABOT INC.
  714. PARE, MICHEL - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  715. PARENT, MAUREEN - HOYES, MICHALOS & ASSOCIATES INC.
  716. PARISI, JOSEPHINE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  717. PASCAL, NICOLAS - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  718. PATEL, PRITESH - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  719. PAUL, LINDA JUNE - MNP LTD / MNP LTEE
  720. PEAKE, BARRY JOHN - A. FARBER & PARTNERS INC.
  721. PEARL, KEN LAWRENCE - THE FULLER LANDAU GROUP INC.
  722. PEDE, JENNIFER - PRICEWATERHOUSECOOPERS INC.
  723. PELECK, STEVEN PETER
  724. PELLARIN, JEFF P.
  725. PELOQUIN, DAVID
  726. PENNEY, IAN JASON - JANES & NOSEWORTHY LIMITED
  727. PENSTON, JEFFREY - WELKER & ASSOCIATES INC.
  728. PERNICA, JOSEPH
  729. PERRAULT, ANNE ISABELLE - ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  730. PESNER, MICHAEL
  731. PETRIE, ALISON ANNE - PETRIE & ASSOCIATES INC.
  732. PETTAI, DAVID
  733. PETTIGREW, PAUL - PRICEWATERHOUSECOOPERS INC.
  734. PHANEUF, EMMANUEL - RAYMOND CHABOT INC.
  735. PICARD, JOEL WILLIAM JOSEPH - FONTAINE & ASSOCIATES INC
  736. PICHELLI, PETER - SCOTT, PICHELLI & EASTER LIMITED
  737. PICKERING, BEN ROSS
  738. PICKERING, PAUL - PAUL J. PICKERING AND ASSOCIATES LIMITED
  739. PICKETT, MICHELLE MARIE - PRICEWATERHOUSECOOPERS INC.
  740. PIGEON, FRANCE - GROUPE PIGEON SYNDICS INC.
  741. PIGEON, YVES
  742. POIRIER, ANN CLAIRE - POWELL ASSOCIATES LTD
  743. POIRIER, MARTIN - LEMIEUX NOLET INC.
  744. POLAK, NICOLE LYNN - MNP LTD / MNP LTEE
  745. POLLACK, DANIEL A.
  746. POLLARD, ANGELA KAREN - POLLARD & ASSOCIATES INC.
  747. POMERLEAU, JOSEE - POMERLEAU & ASSOCIES SYNDIC INC.
  748. PONTING, DAVID SCOTT - A. FARBER & PARTNERS INC.
  749. POON, CASSIE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  750. POREPA, JODI
  751. POULIN DE COURVAL, JEAN-MARC
  752. POULIN, LUC - ERNST & YOUNG INC.
  753. POULOS, EUGENIA - ALVAREZ & MARSAL CANADA INC.
  754. POUPART, PATRICK - POUPART SYNDIC INC.
  755. POWELL, ROBERT WADE - POWELL ASSOCIATES LTD
  756. POWELL, THOMAS - FTI CONSULTING CANADA INC.
  757. POWELL, TINA MARIE - MNP LTD / MNP LTEE
  758. POWROZNIK, GARY DONALD - G. POWROZNIK GROUP INC.
  759. PRENTICE, DEAN TERRENCE - MNP LTD / MNP LTEE
  760. PRICE, JEFFREY ROBERT - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  761. PRICE, ROBERT EDWIN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  762. PRIEUR, COLLEEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  763. PRIMEAU, RICHARD - PRIMEAU PROULX & ASSOCIES INC.
  764. PRINCE, GREGORY NORMAN - PRICEWATERHOUSECOOPERS INC.
  765. PRINGLE, TREVOR BICKFORD - MSI SPERGEL INC
  766. PRITCHARD, BRIAN JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  767. PRONOVOST, ERIC - ROY, METIVIER, ROBERGE INC.
  768. PROULX, SYLVAIN - PRIMEAU PROULX & ASSOCIES INC.
  769. QUINN, DOUGLAS CHARLES - CAMERON - OKOLITA INC.
  770. QUINNEY, JASON PAUL - HOYES, MICHALOS & ASSOCIATES INC.
  771. QUINNEY, RICHARD GRAHAM - QUINNEY & ASSOCIATES LTD.
  772. RABY, BRIAN - BRIAN RABY & ASSOCIATES INC.
  773. RACICOT, EMMANUEL-HUGO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  774. RANCOURT, NATHALIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  775. RASTAN, MINA - RASTAN & ASSOCIATES INC.
  776. RAUF, ADAM AKBAR - BROMWICH & SMITH INC.
  777. REID, DAVID BARRY
  778. REID, TIMOTHY HUGH
  779. REIDPATH, SUSAN KATHLEEN
  780. REIMCHE, JONATHAN - PRICEWATERHOUSECOOPERS INC.
  781. REMOLINO CIFUENTES, FRANCISCO JAVIER - REMOLINO and ASSOCIATES INC.
  782. RENAUD, JOCELYN - RAYMOND CHABOT INC.
  783. RETHORE, MARCEL - KPMG INC.
  784. REYNOLDS, DAVID THOMAS - DAVID REYNOLDS AND ASSOCIATES INC.
  785. REYNOLDS, PHILIP JOSEPH - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  786. REYNOLDS, TANYA - MNP LTD / MNP LTEE
  787. REZNICHENKO, JULIA
  788. RICHARD, FREDERIC - GROUPE LEBLANC SYNDIC INC.
  789. RICHARD, LAURIER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  790. RICHARDSON, DAVID IAN
  791. RICHER, FREIDA MARIE - GRANT THORNTON LIMITED
  792. RICKARD, MARIA - MARIA RICKARD & ASSOCIATES INC.
  793. RIGLIN, CASSIE - ALVAREZ & MARSAL CANADA INC.
  794. RIOUX, PASCAL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  795. RISMAN, FRANK - RISMAN ZYSMAN INC
  796. RIVARD, GILLES - JEAN FORTIN & ASSOCIES SYNDIC INC
  797. RIVERIN, GENEVIEVE - LEMIEUX NOLET INC.
  798. RIZARRI, HANS - CROWE SOBERMAN INC.
  799. ROBBS, KENNETH DAVID - FONTAINE & ASSOCIATES INC
  800. ROBERGE, JOSE - ROY, METIVIER, ROBERGE INC.
  801. ROBERGE, PATRICK - RAYMOND CHABOT INC.
  802. ROBERTS, CLINTON - PRICEWATERHOUSECOOPERS INC.
  803. ROBERTS, LISA JANE - SMITH CAGEORGE BAILEY, INC.
  804. ROBILLARD, GILLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  805. ROBINSON, PATRICIA - PAT ROBINSON INC.
  806. ROBINSON, RICHARD GEOFFREY E - GRANT THORNTON LIMITED
  807. ROBITAILLE, MARTINE - PIERRE ROY & ASSOCIES INC.
  808. RODRIGUES, JERVIS CYRIL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  809. ROGERS, TERRENCE CHARLES - SMYTHE INSOLVENCY INC.
  810. ROMANIUK, STANLEY - A.C. WARING & ASSOCIATES INC.
  811. ROSEN, BRAHM HOWARD - ROSEN GOLDBERG INC.
  812. ROSEN, MARK S.
  813. ROSENBERG, JEFFREY RICHARD - FTI CONSULTING CANADA INC.
  814. ROSENTHAL, MARTIN P. - ERNST & YOUNG INC.
  815. ROSS, JOEL MARTIN - ROSS ADVISORY GROUP INC.
  816. ROSTANT, DEREK ANTHONY - KPMG INC.
  817. ROTFARB, ELLIOT JOEL - BRIEF & ASSOCIATES INC.
  818. ROULEAU, MARC MICHEL - DOYLE SALEWSKI INC.
  819. ROUSSIMOFF-STOEFF, BORIS - PIERRE ROY & ASSOCIES INC.
  820. ROWAN, CHRISTOPHER K. - KEN ROWAN & ASSOCIATES INC.
  821. ROWAN, KENNETH ALAN - KEN ROWAN & ASSOCIATES INC.
  822. ROY, JACQUES - HOULE ROY S.A.
  823. ROY, MARCEL A - DEMERS BEAULNE INC.
  824. ROY, MATHIEU - HOULE ROY S.A.
  825. ROY, MAURICE
  826. ROY, PIERRE - PIERRE ROY & ASSOCIES INC.
  827. ROZON, DANIEL AUGUSTIN
  828. RUMANEK, CARL - RUMANEK & COMPANY LTD.
  829. RUMANEK, JORDAN - RUMANEK & COMPANY LTD.
  830. RUSINEK, JACQUES DIDIE - RUSINEK & ASSOCIATES INC.
  831. RUSSO, JOANNE - RUSSO CORP.
  832. RUTMAN, ALLAN ARNOLD - ZEIFMAN PARTNERS INC.
  833. RYBACK, LAURA LEE - MNP LTD / MNP LTEE
  834. SALDANHA, DAVID PAUL - ERNST & YOUNG INC.
  835. SALEWSKI, PAUL EVAN - DOYLE SALEWSKI INC.
  836. SALYZYN, LEANNE ELIZABETH - SALYZYN & ASSOCIATES LIMITED
  837. SALYZYN, MICHAEL A. - SALYZYN & ASSOCIATES LIMITED
  838. SAMSON, JOSHUA - THE FULLER LANDAU GROUP INC.
  839. SAMUELS, VICKY D. - MNP LTD / MNP LTEE
  840. SANDWITH, JOEL MATTHEW - HOYES, MICHALOS & ASSOCIATES INC.
  841. SAUNDERS, HAROLD DAVID - CAMPBELL, SAUNDERS LTD
  842. SAUNDERS, JOHN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  843. SAUNDERS, MARSHA - FONTAINE & ASSOCIATES INC
  844. SAVAGE, JULIE ANNE - TAYLOR LEIBOW INC.
  845. SAVARY, MARC - LITWIN BOYADJIAN INC.
  846. SCHAEFER, SCOTT KENNETH - HOYES, MICHALOS & ASSOCIATES INC.
  847. SCHELLER, MICHELLE - MNP LTD / MNP LTEE
  848. SCHOFIELD, IAN PETER - MNP LTD / MNP LTEE
  849. SCHONFELD, S. HARLAN - SCHONFELD INC.
  850. SEGUIN, NATHALIE - N. SEGUIN INC.
  851. SERPONE, JOHANNE - GROUPE SERPONE INC.
  852. SHARMA, ASHVIN - MSI SPERGEL INC
  853. SHARMA, KUNJAR MANI - KUNJAR SHARMA & ASSOCIATES INC.
  854. SHAW, LEONARD MICHAEL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  855. SHERIFF, TODD Y. - SHERIFF SOLE & MADEJ INC.
  856. SHERMAN, ADAM DANIEL - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  857. SHI, JING - PRICEWATERHOUSECOOPERS INC.
  858. SHIER, ROBERT - MNP LTD / MNP LTEE
  859. SHINER, ALAN
  860. SHOLDICE, MURRAY WILLIAM - A. FARBER & PARTNERS INC.
  861. SICILIANO, VINCE F. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  862. SIERADZKI, DAVID - KSV KOFMAN INC.
  863. SILLIKER, TARA REA - MNP LTD / MNP LTEE
  864. SINCLAIR, CHRIS - SMYTHE INSOLVENCY INC.
  865. SIRRS, ERIC ALFRED - MNP LTD / MNP LTEE
  866. SKELTON, CHARLES
  867. SKLAR, DAVID - DAVID SKLAR & ASSOCIATES INC.
  868. SLEETH, JORDEN DAVID - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  869. SLOCOMBE, GARETH FREDERICK - G. SLOCOMBE & ASSOCIATES INC.
  870. SMELT, SHEILA - SHEILA SMELT AND ASSOCIATES INC.
  871. SMITH, ANDREW WILLIAM - E. SANDS & ASSOCIATES INC.
  872. SMITH, BRANDON - IRA SMITH TRUSTEE & RECEIVER INC.
  873. SMITH, CHARLA - HARDIE & KELLY INC.
  874. SMITH, DAVID LINCOLN - BROMWICH & SMITH INC.
  875. SMITH, IRA C - IRA SMITH TRUSTEE & RECEIVER INC.
  876. SMITH, ROBERT WILLIAM - MNP LTD / MNP LTEE
  877. SNEDDEN, NANCY LEANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  878. SOBEL, DANIEL - GRANT THORNTON LIMITED
  879. SOLE, JEFFREY MARTIN - SHERIFF SOLE & MADEJ INC.
  880. SOLOMON, SHERRY LYNN - RUMANEK & COMPANY LTD.
  881. SOUCY, JEAN-FRANCOIS - RAYMOND CHABOT INC.
  882. SPERGEL, ALAN HARVEY - MSI SPERGEL INC
  883. ST-AMOUR, ERIC - ERNST & YOUNG INC.
  884. ST-GEORGES, PIERRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  885. ST-PIERRE, ERIC
  886. STACK, SEAN - S. R. STACK & COMPANY LTD.
  887. STACK, SHAWN ANDREW - BROMWICH & SMITH INC.
  888. STAPLEY, SHARON PATRICIA - FREDERICK & COMPANY LTD
  889. STATZ, MICHELLE KATHLEEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  890. STEELE-MACSWEEN, MARIANNE - MACKENZIE, GILLIS, MACDOUGALL INC.
  891. STEHELIN, PAUL ALBERT - POWELL ASSOCIATES LTD
  892. STEINER, GLENN - BARRY NYKYFORUK & ASSOCIATES INC.
  893. STELZER, ROBERT - GRANT THORNTON LIMITED
  894. STEPANUIK, CHRISTOPHER C. - ERNST & YOUNG INC.
  895. STERN, LINDA - CROWE SOBERMAN INC.
  896. STEVENSON, DAVID WILLIAM - AC STEVENSON & PARTNERS LTD.
  897. STEWART, KIMBERLEY ELIZABETH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  898. STOPPEL, JAYSON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  899. STRAND, SONYA J. - A. FARBER & PARTNERS INC.
  900. STUBER, JANICE
  901. STUIVE, DOUGLAS
  902. SU, PHONG (VINCENT) - PHONG SU & ASSOCIATES INC.
  903. SUDANO, REBECCA SUSAN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  904. SUGENG, NATHANIEL PETER - FONTAINE & ASSOCIATES INC
  905. SULLIVAN, PATRICK - LE GROUPE FULLER LANDAU INC.
  906. SURGESON CARSON, C/O RAYMOND CHABOT INC. - SURGESON CARSON C/O RAYMOND CHABOT INC.
  907. SURMINSKY, DARRIN
  908. SUTTON, YVONNE CELINE
  909. SYKORA, SANDRA MARIA - HOYES, MICHALOS & ASSOCIATES INC.
  910. SYLVESTRE, CHANTAL - JEAN LELIEVRE SYNDIC
  911. SZYPULA, CHESTER RICHARD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  912. TADROS, ERIC - PRICEWATERHOUSECOOPERS INC.
  913. TAIT, ELIZABETH ANNE
  914. TAKASH, ROBERT - MNP LTD / MNP LTEE
  915. TANNENBAUM, BRYAN A - RSM Canada Limited
  916. TARDIF, KARINA - RAYMOND CHABOT INC.
  917. TAYLOR, CHELSEA ANNE - MNP LTD / MNP LTEE
  918. TAYLOR, KAILEY - DAVID REYNOLDS AND ASSOCIATES INC.
  919. TAYLOR, LEIGH COLEMAN - L. C. TAYLOR & CO. LTD.
  920. TAYLOR, ROBERT JAMES - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  921. TAYLOR-MANCUSI, JILLIAN ROBYN - L. C. TAYLOR & CO. LTD.
  922. TERTIGAS, KONSTANTINOS (GUS) - ERNST & YOUNG INC.
  923. TESSIS, KENNETH MARK - GOLDHAR & ASSOCIATES LTD
  924. THATCHER, KEVIN JAMES - KEVIN THATCHER & ASSOCIATES LTD.
  925. THERRIEN, GUILLAUME - LEMIEUX NOLET INC.
  926. THIBAULT, ANDRE - RAYMOND CHABOT INC.
  927. THIBAULT, MICHEL - RAYMOND CHABOT INC.
  928. THIBODEAU, ANDRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  929. THIEM, JOSHUA KEITH - PRICEWATERHOUSECOOPERS INC.
  930. THODE, DOUGLAS JOHN - D. THODE & ASSOCIATES INC.
  931. THOMPSON, JOHN CURRIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  932. THOMSON, MARK NORMAN ANDREW - PRICEWATERHOUSECOOPERS INC.
  933. TILLMAN, ANTHONY JOSEPH - ALVAREZ & MARSAL CANADA INC.
  934. TITLE, SHELDON JAY - MNP LTD / MNP LTEE
  935. TO, KIMBERLY WAI FAN - E. SANDS & ASSOCIATES INC.
  936. TO, NICHOLAS - HOYES, MICHALOS & ASSOCIATES INC.
  937. TOMAN, TRACEY MARIE - DOYLE SALEWSKI INC.
  938. TRAHAN, GINETTE
  939. TRAVITSKY, SHAWN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  940. TREMBLAY, CHARLES - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  941. TREMBLAY, FABIEN - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  942. TRUDEAU, MARTIN - PIERRE ROY & ASSOCIES INC.
  943. TUCK, ANDREW - ERNST & YOUNG INC.
  944. TULL, ROBERT A - BLT LAPOINTE & ASSOCIES INC.
  945. TURCOTTE, NORMAND J - JOLIN, TURCOTTE & ASSOCIES INC
  946. TURCOTTE, YVES - ROY, METIVIER, ROBERGE INC.
  947. TURNER, TAMMY
  948. TZICAS, GEORGE P. - GROUPE SERPONE INC.
  949. VACHON, VERONIQUE - RAYMOND CHABOT INC.
  950. VAN ALPHEN, WENDY ANNE
  951. VAN EYK, PAUL - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  952. VAN WYK, BRIDGET ANNE - A. FARBER & PARTNERS LTD.
  953. VAR, VICHHYKA - RAYMOND CHABOT INC.
  954. VARGA, GEOFFREY EUGENE
  955. VENABLES, JOHN DOUGLAS
  956. VENETSANOS, PETER - ERNST & YOUNG INC.
  957. VERES, BRIAN JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  958. VERMETTE, MICHAEL JOSEPH - PRICEWATERHOUSECOOPERS INC.
  959. VILLENEUVE, ERIC - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  960. VINCENT, ERIC - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  961. VININSKY, MITCHELL - KSV KOFMAN INC.
  962. VISENTIN, BARBARA LYNN - HOYES, MICHALOS & ASSOCIATES INC.
  963. WALBY-PARCHOMA, DAWN MICHELLE
  964. WALKER, JAMES BRADFIELD - JAMES B. WALKER & CO. LTD
  965. WARGA, BRENT MICHAEL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  966. WARING, ARTHUR CHARLES - A.C. WARING & ASSOCIATES INC.
  967. WARNER, KAREN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  968. WASSERMAN, HOWARD MELVIN - WASSERMAN RAMSAY INC.
  969. WATSON, GREGORY PAUL - FTI CONSULTING CANADA INC.
  970. WEAVER, TRACEY - PRICEWATERHOUSECOOPERS INC.
  971. WEBB, JEFFREY THOMAS
  972. WEBER, WAYNE - GRANT THORNTON LIMITED
  973. WEDLAKE, PETER DOUGLAS - GRANT THORNTON LIMITED
  974. WEISZ, DANIEL RAPHAEL - RSM Canada Limited
  975. WELKER, CHRISTOPHER - WELKER & ASSOCIATES INC.
  976. WELKER, HANS PETER - WELKER & ASSOCIATES INC.
  977. WELKER, STEVEN - STEVE WELKER AND COMPANY INC.
  978. WENGLE, MELANIE SUE - A. FARBER & PARTNERS INC.
  979. WENTZELL, MARK EVERETT - GRANT THORNTON LIMITED
  980. WEST, ROBERT RANDOLPH - R. WEST & ASSOCIATES INC.
  981. WEST-CHOW, DESMOND ELLIOTT - GOTH & COMPANY LTD.
  982. WESTGEEST, LAURENCE G. A.
  983. WHELDON, CLAIRE - PRICEWATERHOUSECOOPERS INC.
  984. WHITE, ROBYN JANE - A. FARBER & PARTNERS INC.
  985. WHITEHEAD, GRAEME C.F. - A. FARBER & PARTNERS INC.
  986. WIEBE, JAKE - GRANT THORNTON LIMITED
  987. WIHNAN, JOYCE PATRICIA - WIHNAN TRUSTEE CORPORATION
  988. WILDMAN, JULIE LAURA - HOYES, MICHALOS & ASSOCIATES INC.
  989. WILKIE, JOSEPH ALBERT - MNP LTD / MNP LTEE
  990. WILLIAMS, BRIAN FREDRICK - CAMERON - OKOLITA INC.
  991. WILLIAMS, JAMES STEWART - JAMES WILLIAMS & ASSOCIATES INC.
  992. WILLIAMS, RICHARD - JAMES WILLIAMS & ASSOCIATES INC.
  993. WILLIAMS, WALTER ALEXANDER - VINE AND WILLIAMS INC
  994. WILSON, JOHN STEPHENSON
  995. WIZMAN, IGAL
  996. WONG, BRENDA - RSM Canada Limited
  997. WOO, DANNY - GRANT THORNTON LIMITED
  998. WOO, JANE - A. FARBER & PARTNERS INC.
  999. WOOD, BRENDA - SALYZYN & ASSOCIATES LIMITED
  1000. WOOD, BRENDA M. - A. FARBER & PARTNERS INC.
  1001. WOOD, DAVID STANLEY - BOALE, WOOD & COMPANY LTD.
  1002. WOOD, PATRICIA EILEEN - MNP LTD / MNP LTEE
  1003. WOOTTON, DANIEL KENNETH - GRANT THORNTON LIMITED
  1004. WRIGHT, MICHAEL STANLEY JAMES JR - MIKE WRIGHT & ASSOCIATES INC.
  1005. WYNBERG, SAMUEL LEONARD
  1006. YANCH, JAMES ROBERT - YANCH, DEY & ASSOCIATES LTD.
  1007. YANDRESKI, ANDREA
  1008. YAO, LIANG (ALLEN) - ERNST & YOUNG INC.
  1009. YAU, EDMUND - ERNST & YOUNG INC.
  1010. YAU, NORMA ILENE - GOLDHAR & ASSOCIATES LTD
  1011. YORKE, CLYDE EDWIN
  1012. ZANNI, ROBERT JOSEPH - GRANT THORNTON LIMITED
  1013. ZASPALIS, TONY
  1014. ZIELSKI, FRANKLIN J - F.J. ZIELSKI & ASSOCIATES INC.
  1015. ZIELSKI, FRANKLIN JASON - F.J. ZIELSKI & ASSOCIATES INC.
  1016. ZILKA, PARIKSHEET - BROMWICH & SMITH INC.
  1017. ZIZZO, CHAD CORBETT - KUNJAR SHARMA & ASSOCIATES INC.
  1018. ZUK, CHRISTINE LOUISE - VINE AND WILLIAMS INC
  1019. ZWEIG, MARVIN IRVING
  1020. ZYSMAN, MARVIN - RISMAN ZYSMAN INC
  1021. ZYSMAN, RYAN - RISMAN ZYSMAN INC
  1022. de BILLY-TREMBLAY, SOLANGE - de BILLY-TREMBLAY & ASSOCIES INC.
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