List of all Licensed Insolvency Trustees and Licensed Insolvency Trustee Firms

  • 210 Licensed Insolvency Trustee Firm(s) Found
  • 1,021 Individual Licensed Insolvency Trustee(s) Found

Here are the results - you may have to scroll to view both lists.

210 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. ALVAREZ & MARSAL CANADA INC.
  11. ANDRE ALLARD & ASSOCIES INC.
  12. ANDRE GABBAY & ASSOCIES INC.
  13. ANDREW DALGLEISH & ASSOCIATES /ASSOCIES INC.
  14. ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  15. BAIGEL CORP.
  16. BARRY NYKYFORUK & ASSOCIATES INC.
  17. BDO CANADA LIMITED / BDO CANADA LIMITEE
  18. BELHUMEUR SYNDICS INC.
  19. BERNIER & ASSOCIES/ ASSOCIATES INC.
  20. BETH MAYNARD & ASSOCIATES. INC.
  21. BLT LAPOINTE & ASSOCIES INC.
  22. BOALE, WOOD & COMPANY LTD.
  23. BOILY HADDAD INC.
  24. BORSELLINO CONSULTING INC.
  25. BREEN & ASSOCIATES INC.
  26. BRESSE SYNDICS INC.
  27. BRIAN RABY & ASSOCIATES INC.
  28. BRIEF & ASSOCIATES INC.
  29. BROMWICH & SMITH INC.
  30. BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  31. C. Buhler & Associates Ltd.
  32. C.E. CRAIG & ASSOCIATES INC.
  33. CAMERON - OKOLITA INC.
  34. CAMPBELL, SAUNDERS LTD
  35. CHANDE & COMPANY INC.
  36. CHARLES ADVISORY SERVICES INC.
  37. CHOREL & ASSOCIES INC.
  38. COLLINS BARROW BROWN INC.
  39. COOPER & COMPANY LTD. C/O DODICK LANDAU INC.
  40. COOPERMAN & COMPANY INC.
  41. CRAWFORD, SMITH AND SWALLOW INC.
  42. CROWE MACKAY & COMPANY LTD
  43. CROWE SOBERMAN INC.
  44. D & A MACLEOD COMPANY LTD
  45. D. KWASNICKY & ASSOCIATES INC.
  46. D. MANNING & ASSOCIATES INC.
  47. D. THODE & ASSOCIATES INC.
  48. DANIEL GIROUARD & ASSOCIES INC.
  49. DAVID REYNOLDS AND ASSOCIATES INC.
  50. DAVID SKLAR & ASSOCIATES INC.
  51. DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  52. DEMERS BEAULNE INC.
  53. DENIS ALLAIN & ASSOCIES INC.
  54. DEREK L. CHASE & ASSOCIATES LTD
  55. DEVLETIAN & ASSOCIES INC.
  56. DODICK LANDAU INC.
  57. DON ALLEN & ASSOCIATES INC.
  58. DOUG LEE & ASSOCIATES INC.
  59. DOYLE SALEWSKI INC.
  60. E. SANDS & ASSOCIATES INC.
  61. ERNST & YOUNG INC.
  62. EXELBY & PARTNERS LTD.
  63. F.J. ZIELSKI & ASSOCIATES INC.
  64. FABER INC.
  65. FISET&ASSOCIES SYNDIC INC/FISET&PRTNRS TRUSTEE INC
  66. FONG & PARTNERS INC.
  67. FONTAINE & ASSOCIATES INC
  68. FOX-MILES & ASSOCIATES INC.
  69. FRANCOIS HUOT & ASSOCIES SYNDIC LTEE
  70. FRECHETTE & ASSOCIES INC.
  71. FREDERICK & COMPANY LTD
  72. FRENDO AND PARTNERS INC.
  73. FTI CONSULTING CANADA INC.
  74. G. MOROSO & ASSOCIATES INC.
  75. G. POWROZNIK GROUP INC.
  76. G. SLOCOMBE & ASSOCIATES INC.
  77. GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  78. GLOVER-DRENNAN INC.
  79. GOLDHAR & ASSOCIATES LTD
  80. GOLDING & ASSOCIATES LIMITED
  81. GOTH & COMPANY LTD.
  82. GRANT THORNTON LIMITED
  83. GREEN LANDERS LIMITED
  84. GROUPE LEBLANC SYNDIC INC.
  85. GROUPE PIGEON SYNDICS INC.
  86. GROUPE SERPONE INC.
  87. HARDIE & KELLY INC.
  88. HARRIS & PARTNERS INC
  89. HOULE ROY S.A.
  90. HOYES, MICHALOS & ASSOCIATES INC.
  91. HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  92. IANNITELLO & ASSOCIES INC.
  93. IRA SMITH TRUSTEE & RECEIVER INC.
  94. J. BOTTOM & ASSOCIATES LTD.
  95. J. CAMPBELL & ASSOCIATES LTD.
  96. J.P. GRACI & ASSOCIATES LTD.
  97. JAMES B. WALKER & CO. LTD
  98. JAMES WILLIAMS & ASSOCIATES INC.
  99. JANES & NOSEWORTHY LIMITED
  100. JEAN FORTIN & ASSOCIES SYNDIC INC
  101. JEAN LELIEVRE SYNDIC
  102. JEANNOT FILLION SYNDIC INC.
  103. JOHN D. MCKEOWN INC.
  104. JOHN S. BEVERLEY & ASSOCIATES INC.
  105. JOLIN, TURCOTTE & ASSOCIES INC
  106. KEITH G. COLLINS LTD.
  107. KEN ROWAN & ASSOCIATES INC.
  108. KEVIN THATCHER & ASSOCIATES LTD.
  109. KPMG INC.
  110. KRIEGER & COMPANY INC.
  111. KSV KOFMAN INC.
  112. KUNJAR SHARMA & ASSOCIATES INC.
  113. L. C. TAYLOR & CO. LTD.
  114. L.W. MURPHY LTD.
  115. LABELLE, MARQUIS INC.
  116. LAFRENIERE GBM INC.
  117. LAURA GYLDENBJERG & ASSOCIATES INC.
  118. LAZARD & ASSOCIATES INC.
  119. LAZER GRANT INC.
  120. LE GROUPE FULLER LANDAU INC.
  121. LEBLOND ET ASSOCIES INC.
  122. LEMIEUX NOLET INC.
  123. LINK & ASSOCIATES INC.
  124. LITWIN BOYADJIAN INC.
  125. LOCKE CONSULTING INC.
  126. LOUIS LANGEVIN INC.
  127. M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  128. MACKENZIE, GILLIS, MACDOUGALL INC.
  129. MACPHERSON & ASSOCIATES INC.
  130. MALLETTE SYNDICS ET GESTIONNAIRES INC.
  131. MANKU & ASSOCIATES INC.
  132. MARIA RICKARD & ASSOCIATES INC.
  133. MENDLOWITZ & ASSOCIATES INC.
  134. MICHEL LAROUCHE SYNDIC S.A.
  135. MIKE WRIGHT & ASSOCIATES INC.
  136. MNP LTD / MNP LTEE
  137. MORATAYA CORP.
  138. MORGAN & PARTNERS INC.
  139. MOSES ADVISORY GROUP INC.
  140. MSI SPERGEL INC
  141. McLENNAN & COMPANY LTD.
  142. N. SEGUIN INC.
  143. NATHALIE BRAULT SYNDIC INC.
  144. NOEL R. ANDREWS & ASSOCIATES INC.
  145. NOISEUX SYNDIC INC.
  146. PADDON + YORKE 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. PINSKY, BISSON INC.
  156. POLLARD & ASSOCIATES INC.
  157. POMERLEAU & ASSOCIES SYNDIC INC.
  158. POUPART SYNDIC INC.
  159. POWELL ASSOCIATES LTD
  160. PRICEWATERHOUSECOOPERS INC.
  161. PRIMEAU PROULX & ASSOCIES INC.
  162. QUINNEY & ASSOCIATES LTD.
  163. R. WEST & ASSOCIATES INC.
  164. RALPH CULP AND ASSOCIATES INC.
  165. RASTAN & ASSOCIATES INC.
  166. RAYMOND CHABOT 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. T. CARLETON & CO INC
  194. TAYLOR LEIBOW INC.
  195. THE BOWRA GROUP INC.
  196. THE FRYZUK GROUP INC.
  197. THE FULLER LANDAU GROUP INC.
  198. THE OAKMAN GROUP INC.
  199. TODD MCMAHON INC.
  200. TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  201. VINE AND WILLIAMS INC
  202. WASSERMAN RAMSAY INC.
  203. WBLI INCORPORATED
  204. WELKER & ASSOCIATES INC.
  205. WIHNAN TRUSTEE CORPORATION
  206. WOLRIGE MAHON LIMITED
  207. YANCH, DEY & ASSOCIATES LTD.
  208. ZEIFMAN PARTNERS INC.
  209. ZIZZO & PARTNERS INC.
  210. de BILLY-TREMBLAY & ASSOCIES INC.

1,021 Individual Licensed Insolvency Trustee(s) Found

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