List of all Licensed Insolvency Trustees and Licensed Insolvency Trustee Firms

  • 209 Licensed Insolvency Trustee Firm(s) Found
  • 1,047 Individual Licensed Insolvency Trustee(s) Found

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209 Licensed Insolvency Trustee Firm(s) Found

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

1,047 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 - BDO CANADA LIMITED / BDO CANADA LIMITEE
  6. ADAMS, GREGORY JOHN - ERNST & YOUNG INC.
  7. ADAMS, MARLA LEE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  8. ADAMSON, JOHN - ADAMSON & ASSOCIATES INC.
  9. ADESSKY, ANDREW HOWARD - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  10. ADIKEN, JEFFREY - MSI SPERGEL INC
  11. ADJAMI, CARL - KPMG INC.
  12. ADLER, KAREN RHEA - RUMANEK & COMPANY LTD.
  13. ADLINGTON, RYAN JOHN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  14. AGUIRRE, SAMUEL - FTI CONSULTING CANADA INC.
  15. ALAM, MIRZA ZAKI - MNP LTD / MNP LTEE
  16. ALBERT, JOSEPH EDWARD ALLAN - ALBERT GELMAN INC.
  17. ALEXANDERSON, LINDA JILL - GRANT THORNTON LIMITED
  18. ALGER, BRUCE ELLIS
  19. ALLAIN, DENIS - DENIS ALLAIN & ASSOCIES INC.
  20. ALLARD, ANDRE - ANDRE ALLARD & ASSOCIES INC.
  21. ALLEN, DONALD JOHN - DON ALLEN & ASSOCIATES INC.
  22. ALLEN, VANESSA AWENDELA - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  23. AMBACHTSHEER, TODD JEFFREY - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  24. AMRAM, KARINA
  25. ANDERSON, RITA ELLIS - RITA ANDERSON & ASSOCIATES INC.
  26. ANDREWS, NOEL R - NOEL R. ANDREWS & ASSOCIATES INC.
  27. ARLETTE, MICA JOHN - PRICEWATERHOUSECOOPERS INC.
  28. ARSENAULT, RONALD - MNP LTD / MNP LTEE
  29. ASTON, EGLE VERONIKA - CRAWFORD, SMITH AND SWALLOW INC.
  30. ATHANASIOU, JOHN - MNP LTD / MNP LTEE
  31. AUDET, JEAN-FRANCOIS - LE GROUPE FULLER LANDAU INC.
  32. AYLWARD, KAREN - MNP LTD / MNP LTEE
  33. AYRE, JEFFREY THOMAS - G. POWROZNIK GROUP INC.
  34. BAIGEL, MICHAEL NEIL WOOLF - BAIGEL CORP.
  35. BAILEY, SENGA - SMITH CAGEORGE BAILEY, INC.
  36. BANDO, BRUCE S. - GRANT THORNTON LIMITED
  37. BARBIERI, ERIC - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  38. BARNES, STEPHEN HERBERT
  39. BARRETT, JOHN FITZGERALD - ERNST & YOUNG INC.
  40. BASI, ANDREW HARRINDER SINGH - GRANT THORNTON LIMITED
  41. BASS, GLYNIS - A. FARBER & PARTNERS INC.
  42. BASSO, MICHAEL - FTI CONSULTING CANADA INC.
  43. BATTISTON, DANIEL - MSI SPERGEL INC
  44. BAZELEVSKY, ANDRIY - BROMWICH & SMITH INC.
  45. BAZIAN, GRANT - MNP LTD / MNP LTEE
  46. BEAUCHAMP, MICHEL - JEAN FORTIN & ASSOCIES SYNDIC INC
  47. BEAUCHEMIN, MARC
  48. BEAUDIN, YVES PATRICE - MNP LTD / MNP LTEE
  49. BEAUMIER, NANCY - RAYMOND CHABOT 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. BOERSMA, GORDON ELLIOTT
  78. BOETTGER, ADAM - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  79. BOILY, NICOLAS - RAYMOND CHABOT INC.
  80. BOLDUC, ANDRE PAUL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  81. BORSELLINO, STEPHEN JOSEPH - BORSELLINO CONSULTING INC.
  82. BORYSIAK, MARK IWAN - MORGAN & PARTNERS 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. BOUCHER, JEAN-LOUIS
  89. BOULTON, COLIN DAVID - MSI SPERGEL INC
  90. BOURASSA-MILOT, YANNICK - RAYMOND CHABOT INC.
  91. BOURGEOIS, JOSEE - RAYMOND CHABOT INC.
  92. BOURQUE, CHRISTIAN - PRICEWATERHOUSECOOPERS INC.
  93. BOUTHILLIER, DENIS - MNP LTD / MNP LTEE
  94. BOWRA, CHRISTOPHER - THE BOWRA GROUP INC.
  95. BOWRA, DAVID PAUL - THE BOWRA GROUP INC.
  96. BOYADJIAN, NOUBAR - LITWIN BOYADJIAN INC.
  97. BOYD, DAVID ANDREW - PRICEWATERHOUSECOOPERS INC.
  98. BOYD, OLIVIER - MNP LTD / MNP LTEE
  99. BRAGA, MICHAEL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  100. BRAULT, NATHALIE - NATHALIE BRAULT SYNDIC INC.
  101. BREARTON, NICHOLAS - KPMG INC.
  102. BREAULT, LISA KATHLEEN - BOALE, WOOD & COMPANY LTD.
  103. BREEN, GLORIA MAY - BREEN & ASSOCIATES INC.
  104. BREEZE, JASON GORDON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  105. BRENNAN, KEVIN B. - ERNST & YOUNG INC.
  106. BRESSE, CHARLES - BRESSE SYNDICS INC.
  107. BRETON, JEAN DANIEL - ERNST & YOUNG INC.
  108. BRICKS, HARTLEY M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  109. BRODEUR, DANIEL - GROUPE LEBLANC SYNDIC INC.
  110. BROOKS, MARVA MILLICENT - DAVID SKLAR & ASSOCIATES INC.
  111. BROOKS, PAULA IRENE - DEVLETIAN & ASSOCIES INC.
  112. BROWN, DAVID H. - COLLINS BARROW BROWN INC.
  113. BROWN, GORDON - THE BOWRA GROUP INC.
  114. BRUNEAU, VALERIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  115. BRYAN, BONNIE KATHLEEN - RICHARD KILLEN & ASSOCIATES LTD.
  116. BRYAN, DAVID - PRICEWATERHOUSECOOPERS INC.
  117. BRYK, ADAM
  118. BUDD, DANIEL - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  119. BUDD, ROCHELLE PONT - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  120. BUECKERT, KARL WAYNE - PINDER BUECKERT & ASSOCIATES INC.
  121. BUHLER, CRYSTAL - KEITH G. COLLINS LTD.
  122. BUNKER, NEIL PHILLIPS - PRICEWATERHOUSECOOPERS INC.
  123. BURKE, KIMBERLEY ANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  124. BURNETT, ANDREW JOHN - PRICEWATERHOUSECOOPERS INC.
  125. BURNSIDE, RICHARD DANE - RICHARD BURNSIDE & ASSOCIATES LTD.
  126. BURROWES, STEPHANIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  127. BUZZETTI, PHILIPPE - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  128. CADIEUX, RICHARD CLAUDE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  129. CALYNIUK, JASMIN LOUISE CONACHER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  130. CAMERON, JOHN IRVINE PARKER - CAMERON - OKOLITA INC.
  131. CAMPBELL, JASON ELI - J. CAMPBELL& ASSOCIATES LTD.
  132. CAPLAN, BRUCE N. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  133. CAPPELL, HOWARD ALLEN
  134. CARLETON, THOMAS J - T. CARLETON & CO INC
  135. CARRIERE, MARTIN - ERNST & YOUNG INC.
  136. CARSON, DONNA JEANNE - MNP LTD / MNP LTEE
  137. CARSON, MICHAEL KENNETH - SURGESON CARSON ASSOCIATES INC.
  138. CARSON, TIMOTHY ALDER
  139. CARVALHO, SIMONE-ANNE - ERNST & YOUNG INC.
  140. CASEY, PAUL M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  141. CAUCHON, FRANCOIS - ROY, METIVIER, ROBERGE INC.
  142. CERRATO, GARY VINCENZO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  143. CHAGANI, MAHMOOD HABIB - MNP LTD / MNP LTEE
  144. CHAMBERS, PAUL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  145. CHAMPAGNE, ANDRE - RAYMOND CHABOT INC.
  146. CHAN, GARRETT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  147. CHAN, VICKI JESSICA - ALVAREZ & MARSAL CANADA INC.
  148. CHANDE, MIHIR - CHANDE & COMPANY INC.
  149. CHAPUIS, SOLANGE - ANDRE GABBAY & ASSOCIES INC.
  150. CHARLES, ROBERT JOHN - CHARLES ADVISORY SERVICES INC.
  151. CHARTRAND, ETIENNE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  152. CHASE, DEREK LLOYD - DEREK L. CHASE & ASSOCIATES LTD
  153. CHEN, YU - A. FARBER & PARTNERS INC.
  154. CHERNIAK, STEPHEN NEIL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  155. CHEVELDAVE, CECIL FREDERICK - KPMG INC.
  156. CHIASSON, JEAN - RAYMOND CHABOT INC.
  157. CHICOINE, DIANE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  158. CHILDERSON, CAROL ANN - RICHARD KILLEN & ASSOCIATES LTD.
  159. CHISHOLM, BRUCE ALEXANDER
  160. CHISHOLM, PETER AUSTIN - ERNST & YOUNG INC.
  161. CHIVERS, DOUGLAS FRANK - THE BOWRA GROUP INC.
  162. CHOREL, DANIELLE - CHOREL & ASSOCIES INC.
  163. CHOW, KELVIN DEAN - GOTH & COMPANY LTD.
  164. CHOW, MARK GOODFELLOW - BDO CANADA LIMITED / BDO CANADA LIMITEE
  165. CHTCHERBAKOVA, OLGA - A. FARBER & PARTNERS INC.
  166. CHURCH, DEREK GORDON
  167. CLARK, MICHAEL - KPMG INC.
  168. CLARKE SCOTT, ERICKA
  169. CLARKE, PAUL PHILIP - BDO CANADA LIMITED / BDO CANADA LIMITEE
  170. CLEVELAND, LORELL RUTH - LAZER GRANT INC.
  171. CLICHE, JEAN-FRANCOIS - MNP LTD / MNP LTEE
  172. CLIFFE, RYAN EDMUND - CRAWFORD, SMITH AND SWALLOW INC.
  173. CLINTON, JAMES STUART - ERNST & YOUNG INC.
  174. CLOSE, LEE KAREN - ERNST & YOUNG INC.
  175. CLOUATRE, BENOIT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  176. CLOUTIER, PIERRE-DAVID - ERNST & YOUNG INC.
  177. CODERE, MAXIME - KPMG INC.
  178. COHEN, FARLEY JAY
  179. COLLINS, DONNA LESLIE - KEITH G. COLLINS LTD.
  180. COLLINS, DOUGLAS G. - KEITH G. COLLINS LTD.
  181. COMBRET, CECILE - ERNST & YOUNG INC.
  182. COMIRE, CAROLINE
  183. COMTOIS, VIRGINIE - RAYMOND CHABOT INC.
  184. CONNOR, MICHAEL J - BDO CANADA LIMITED / BDO CANADA LIMITEE
  185. CONROY, DEBORAH
  186. CONSOLI, ANGELO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  187. COOPER & COMPANY LTD., C/O DODICK LANDAU INC. - COOPER & COMPANY LTD. C/O DODICK LANDAU INC.
  188. COOPER, MARK - BDO CANADA LIMITED / BDO CANADA LIMITEE
  189. COOPERMAN, JONATHAN - A. FARBER & PARTNERS INC.
  190. COOSSA, DEV A. - KPMG INC.
  191. CORBETT, ALEXANDRE MARC B
  192. CORSILLI, RICHARD - JEAN FORTIN & ASSOCIES SYNDIC INC
  193. COTE, PHILIPPE - RAYMOND CHABOT INC.
  194. COTTELL, CAVAN - PAUL J. PICKERING AND ASSOCIATES LIMITED
  195. COURAGE, WILLIAM A
  196. COUTURE, PAULE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  197. COVENT, WARREN R. - RUMANEK & COMPANY LTD.
  198. COWAN, WESLEY JONATHAN - MNP LTD / MNP LTEE
  199. CRAIG, COLLEEN - C.E. CRAIG & ASSOCIATES INC.
  200. CRAMM, DEREK GEORGE - MNP LTD / MNP LTEE
  201. CRANDALL, LAWRENCE - GRANT THORNTON LIMITED
  202. CRAWLEY, PETER KEITH - A. FARBER & PARTNERS INC.
  203. CREBER, MICHAEL GEORGE - GRANT THORNTON LIMITED
  204. CROCKER, DARREN M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  205. CUKIERMAN, EREZ - A. FARBER & PARTNERS INC.
  206. CULLEN, RICHARD SCOTT - JANES & NOSEWORTHY LIMITED
  207. CULP, RALPH ALLISON - RALPH CULP AND ASSOCIATES INC.
  208. CUSSON, JEAN-FRANCOIS - RAYMOND CHABOT INC.
  209. CYR, MARTIN - A. FARBER & PARTNERS LTD.
  210. D'SA, APOLONIA - ALBERT GELMAN INC.
  211. DAHER, TANIA - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  212. DAIGNEAULT, MARTIN - ERNST & YOUNG INC.
  213. DALGLEISH, ANDREW - ANDREW DALGLEISH & ASSOCIATES /ASSOCIES INC.
  214. DAMIANI, STEFANO - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  215. DANEAU, PHILIPPE - RAYMOND CHABOT INC.
  216. DAOUST, HUGO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  217. DARBY, PAUL JAMES - PRICEWATERHOUSECOOPERS INC.
  218. DAVIDSON, JAMES GEORGE
  219. DAY, JORDAN ARTHUR - BDO CANADA LIMITED / BDO CANADA LIMITEE
  220. DE BROUX, STEPHANE - KPMG INC.
  221. DEAN, MICHAEL PHILIP
  222. DEDIC, SVEN - KPMG INC.
  223. DELABARRE, LYNN DIANNE
  224. DELACAS, MARINO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  225. DELANEY, COLLEEN
  226. DELO, JOHN FREDERICK - A. FARBER & PARTNERS INC.
  227. DELWAIDE, YVON
  228. DENEGA, BRIAN MICHAEL - ERNST & YOUNG INC.
  229. DENIS, MARIO - ERNST & YOUNG INC.
  230. DENTON, PAUL J. - A. FARBER & PARTNERS INC.
  231. DESAULNIERS, SHANNON PATRICIA - HOYES, MICHALOS & ASSOCIATES INC.
  232. DESAUTELS, SOPHIE - RAYMOND CHABOT INC.
  233. DESLANDES, DOMINIC - RAYMOND CHABOT INC.
  234. DESMARAIS, MELODY ANN - JOHN S. BEVERLEY & ASSOCIATES INC.
  235. DESSUREAULT, TANIA - BERNIER & ASSOCIES/ ASSOCIATES INC.
  236. DEVLETIAN, JERRY JIRAIR - DEVLETIAN & ASSOCIES INC.
  237. DEY, KELLY LYNN - YANCH, DEY & ASSOCIATES LTD.
  238. DHANANI, ARIF NAZARALI - RSM Canada Limited
  239. DHANANI, RAHEMAN N. J. - A. FARBER & PARTNERS INC.
  240. DI GUGLIELMO, GAETANO - MNP LTD / MNP LTEE
  241. DIAMOND, MAYER - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  242. DODICK, RAHN - DODICK LANDAU INC.
  243. DOELL, VICTORIA JANE - PINDER BUECKERT & ASSOCIATES INC.
  244. DOROSIEWICZ, SUZANNE MAXINE - A. FARBER & PARTNERS INC.
  245. DOYLE, BRIAN PHILIP - DOYLE SALEWSKI INC.
  246. DOYON, MARC-ETIENNE - JEAN FORTIN & ASSOCIES SYNDIC INC
  247. DRANE, JULIANA NANCY - BDO CANADA LIMITED / BDO CANADA LIMITEE
  248. DRAPER, SHELBY NICOLE - KSV KOFMAN INC.
  249. DREWCOCK, LEAH NICOLE - MNP LTD / MNP LTEE
  250. DRUKER, DAVID
  251. DRUKER, MAX B
  252. DUBE, JOHANNE - RAYMOND CHABOT INC.
  253. DUBOIS, PIERRE-OLIVIER - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  254. DUCHENE, STEFAN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  255. DUGAS, JORDAN - AC STEVENSON & PARTNERS LTD.
  256. DUWYN, ROBYN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  257. DZIEDZIC, PHILIP FREDERICK
  258. EAKINS, GEORGE MARTIN - GRANT THORNTON LIMITED
  259. EASTER, JOEL CHARLES - SCOTT, PICHELLI & EASTER LIMITED
  260. EDGAR, BROCK J. - FTI CONSULTING CANADA INC.
  261. EDWARDS, NURHALIZA AZLY - MNP LTD / MNP LTEE
  262. ELYEA, BLAKE MONTAGUE
  263. ERLICH, ADAM MARK - THE FULLER LANDAU GROUP INC.
  264. EVANS, SHERRI LEE
  265. EVERETT, JOHN M.
  266. EXELBY, WILLIAM ANTHONY - EXELBY & PARTNERS LTD.
  267. FABER, DANIEL WALTER - FABER INC.
  268. FABIANO, FRANCO - GRANT THORNTON LIMITED
  269. FARBER, ALAN IAN - A. FARBER & PARTNERS INC.
  270. FARKAS, PETER PAUL - KSV KOFMAN INC.
  271. FARMER, ROBERT - JEAN FORTIN & ASSOCIES SYNDIC INC
  272. FAUBERT, NATALIE - FONTAINE & ASSOCIATES INC
  273. FAUCHER, GEORGES - BRESSE SYNDICS INC.
  274. FAWDREY, TARAH - MNP LTD / MNP LTEE
  275. FERGUSON, STEPHEN JOHN - ALVAREZ & MARSAL CANADA INC.
  276. FILICE, DAVID - THE FULLER LANDAU GROUP INC.
  277. FILIPPONE, CLAUDIO - PRICEWATERHOUSECOOPERS INC.
  278. FILLION, JEANNOT - JEANNOT FILLION SYNDIC INC.
  279. FINDLAY, JAMES ERIC - MNP LTD / MNP LTEE
  280. FISET, BRIAN - FISET&ASSOCIES SYNDIC INC/FISET&PRTNRS TRUSTEE INC
  281. FISET, ETIENNE - RAYMOND CHABOT INC.
  282. FISHER, ADAM BENJAMIN - HARRIS & PARTNERS INC
  283. FISHER, ANDREW ALLAN - A. FARBER & PARTNERS INC.
  284. FLEMING, SEAN - PRICEWATERHOUSECOOPERS INC.
  285. FLORENCE, FREDERICK MELVIN - VINE AND WILLIAMS INC
  286. FONG, VICTOR - FONG & PARTNERS INC.
  287. FONTAINE, BENOIT - RAYMOND CHABOT INC.
  288. FONTAINE, GREGORY JAMES - FONTAINE & ASSOCIATES INC
  289. FORAN, GERARD THOMAS - E. SANDS & ASSOCIATES INC.
  290. FORAN, JAMES - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  291. FORBES, KATHERINE - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  292. FORGET, KELLY ANNE MARIE - CAMERON - OKOLITA INC.
  293. FORTIER, DENIS - DENIS FORTIER SYNDIC INC.
  294. FORTIN, JEAN - JEAN FORTIN & ASSOCIES SYNDIC INC
  295. FORTIN, PIERRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  296. FOX-MILES, RHONDA TRACEY - FOX-MILES & ASSOCIATES INC.
  297. FRANCHEVILLE, HENRY MURRAY - GRANT THORNTON LIMITED
  298. FRANCO, MARTIN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  299. FRECHETTE, GERARD - FRECHETTE & ASSOCIES INC.
  300. FREDERICK, REBECCA MAUREEN - FREDERICK & COMPANY LTD
  301. FRENCH, RUSSELL
  302. FRENDO, GENE PETER - FRENDO AND PARTNERS INC.
  303. FRENKIEL, COREY
  304. FRITZ, JOHN ROBERT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  305. FRY, DAVID LEIGHTON - RICHARD KILLEN & ASSOCIATES LTD.
  306. FRYZUK, CRAIG ALEXANDER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  307. FULLER, MELANIE RACHELLE - MNP LTD / MNP LTEE
  308. FUNG, KAREN - ERNST & YOUNG INC.
  309. FUNTIG, STEPHEN CLIFFORD - S. FUNTIG & ASSOCIATES INC.
  310. GABBAY, ANDRE - ANDRE GABBAY & ASSOCIES INC.
  311. GAERTNER, JERRARD B.
  312. GAGNE, PIERRE - GROUPE LEBLANC SYNDIC INC.
  313. GAGNON, JEAN - RAYMOND CHABOT INC.
  314. GAGNON, LOUISE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  315. GAGNON, PASCAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  316. GAGNON, RONALD P. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  317. GALEA, CHRISTOPHER - MSI SPERGEL INC
  318. GANDOSSI, BRUCE B.
  319. GAUTHIER, ROCH - RAYMOND CHABOT INC.
  320. GAUVIN, STEPHANE - RAYMOND CHABOT INC.
  321. GEARY,TIMOTHY JOHN - GEARY AND COMPANY LIMITED
  322. GEE, GORDON DAVID
  323. GEENEN, COREY - ERNST & YOUNG INC.
  324. GELMAN, BRYAN ADAM - ALBERT GELMAN INC.
  325. GENNIS, PHILIP HOWARD - MSI SPERGEL INC
  326. GIBSON, PETER DAVID - ALVAREZ & MARSAL CANADA INC.
  327. GIGUERE, JOHANNE - PIERRE ROY & ASSOCIES INC.
  328. GILBERT, FRANCOIS - FONTAINE & ASSOCIATES INC
  329. GILBERTSON, LANA RHEA - MNP LTD / MNP LTEE
  330. GILCHRIST, JAMES FREDERICK - KPMG INC.
  331. GILHULA, JOHN CAMERON
  332. GINGRAS, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  333. GINGRAS, CLAUDE BERNARD - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  334. GINGUES, BENOIT - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  335. GIRARDI, DANIEL JOSEPH
  336. GIROUARD, DANIEL - DANIEL GIROUARD & ASSOCIES INC.
  337. GIROUX, LORRAINE EVELYN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  338. GLADWIN, GORDON ALAN
  339. GLOVER, KENNETH RAYMOND GOSFORD - GLOVER-DRENNAN INC.
  340. GODBOLD, MURRAY REA
  341. GOGUEN, JEAN B. - GRANT THORNTON LIMITED
  342. GOLDBAND, DAVID - GRANT THORNTON LIMITED
  343. GOLDBERG, STEVEN WARREN HOWARD - ROSEN GOLDBERG INC.
  344. GOLDBLATT, GILLIAN LAUREN - MSI SPERGEL INC
  345. GOLDHAR, RICHARD - GOLDHAR & ASSOCIATES LTD
  346. GOLDING, DAWN - GOLDING & ASSOCIATES LIMITED
  347. GOLDING, MATTHEW JACOB
  348. GOLDSTEIN, NOAH - KSV KOFMAN INC.
  349. GONTHIER, SUSAN
  350. GOSSE, GREGORY STEVEN - MNP LTD / MNP LTEE
  351. GOTH, BARTON KELSEY - GOTH & COMPANY LTD.
  352. GOTH, JAMES DAVID - GOTH & COMPANY LTD.
  353. GOWLING, DAVID DELMER - MNP LTD / MNP LTEE
  354. GRACI, JOSEPH PAUL - J.P. GRACI & ASSOCIATES LTD.
  355. GRAHAM, JAMES KENNETH - SCHWARTZ LEVITSKY FELDMAN INC.
  356. GRANT, MICHELLE - ERNST & YOUNG INC.
  357. GRAY, KRISTIN - THE BOWRA GROUP INC.
  358. GRISE, JOEL - FONTAINE & ASSOCIATES INC
  359. GROSS, HOWARD IAN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  360. GUAY, PIERRE - PIERRE GUAY SYNDIC INC.
  361. GULJA, KATHREN TINA - DAVID REYNOLDS AND ASSOCIATES INC.
  362. GURNEY, STUART DEANE - E. SANDS & ASSOCIATES INC.
  363. GUTFREUND, IZYDORE GEORGE
  364. GYLDENBJERG, LAURA LEE - LAURA GYLDENBJERG & ASSOCIATES INC.
  365. HADDAD, NAGI - BOUDREAU HADDAD INC.
  366. HAFNER, GUENTER BILL
  367. HALEY, DARRYL DOUGLAS
  368. HAMEL, DENIS
  369. HAMEL, JEAN-CHRISTOPHE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  370. HAMILTON, RICHARD DONALD
  371. HAMILTON, SHARON SARITA - ERNST & YOUNG INC.
  372. HAN, YIFEI - ERNST & YOUNG INC.
  373. HANSON, MICHAEL JAMES - BDO CANADA LIMITED / BDO CANADA LIMITEE
  374. HARA, RAJVINDER SINGH - E. SANDS & ASSOCIATES INC.
  375. HARALOVICH, JOHN PIERRE - MNP LTD / MNP LTEE
  376. HARDIE, ANDREW RONALD - HARDIE & KELLY INC.
  377. HARLANG, ROBERT - KSV KOFMAN INC.
  378. HARPIN, ROBERT - RAYMOND CHABOT INC.
  379. HARRIS, JAY TOBIN - HARRIS & PARTNERS INC
  380. HARRIS, KYLE ALEXANDER - HARRIS & PARTNERS INC
  381. HARRIS, LAWFORD M - HARRIS & PARTNERS INC
  382. HARRIS, MATHEW McGRATH - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  383. HARRISON, CATHERINE ANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  384. HAYES, HOWARD - HOYES, MICHALOS & ASSOCIATES INC.
  385. HEALEY, JOSEPH ANTHONY - ERNST & YOUNG INC.
  386. HEBERT, ANDRE - DEMERS BEAULNE INC.
  387. HELKAA, DERYCK - FTI CONSULTING CANADA INC.
  388. HENDRIKS, JOHN - A. FARBER & PARTNERS INC.
  389. HENECHOWICZ, JERRY - MNP LTD / MNP LTEE
  390. HERMAN, LOIS - MNP LTD / MNP LTEE
  391. HERPERS, ALEXANDER
  392. HESSEL, DIANE SIMONE - A. FARBER & PARTNERS INC.
  393. HICKEY, PAUL DAVID - ERNST & YOUNG INC.
  394. HO, ALISON - ERNST & YOUNG INC.
  395. HOBBS, JOHN BROCK
  396. HONESS, NEIL ANDREW - KPMG INC.
  397. HOOLEY, BONNIE GAIL - L. C. TAYLOR & CO. LTD.
  398. HOPKINS, STANLEY WARD - S. W. HOPKINS & ASSOCIATES INC.
  399. HOPPENHEIM, HOWARD BARNETT
  400. HORNBOSTEL, DEBORAH - MSI SPERGEL INC
  401. HORVATH, KAREN ANNE - FABER INC.
  402. HOULDEN, BRENT MARSHALL WOOD
  403. HOULE, GUYLAINE - PIERRE ROY & ASSOCIES INC.
  404. HOULE, MARC-ANDRE - HOULE ROY S.A.
  405. HOWE, DAVID ALEXANDER - JANES & NOSEWORTHY LIMITED
  406. HOWELL, TODD RONALD - STEVE WELKER AND COMPANY INC.
  407. HOWITT, GARY G. - EXELBY & PARTNERS LTD.
  408. HOYES, JOHN DOUGLAS - HOYES, MICHALOS & ASSOCIATES INC.
  409. HRISTOW, CATHERINE ANN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  410. HSU, FELIX
  411. HUBER, GLEN ARIEL
  412. HUDSON, BRUCE GORDON - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  413. HUIZINGH, LAMBERT
  414. HUMES, JANET LYNN - E. SANDS & ASSOCIATES INC.
  415. HUNT, ROBERT CHARLES - GRANT THORNTON LIMITED
  416. HUNTER, FRANCYNE - ALLAN MARSHALL & ASSOCIATES INC.
  417. HUOT, AUDREY - PRICEWATERHOUSECOOPERS INC.
  418. HUOT, FRANCOIS - FRANCOIS HUOT & ASSOCIES SYNDIC LTEE
  419. HUSSAIN, JODAT FAHAD
  420. HUTCHENS, ALAN JOHN - ALVAREZ & MARSAL CANADA INC.
  421. HUTCHENS, DERRICK - JANES & NOSEWORTHY LIMITED
  422. HYATT, MARTIN - THE BOWRA GROUP INC.
  423. IANNI, ANTHONY - ERNST & YOUNG INC.
  424. IANNITELLO, SEBASTIEN - IANNITELLO & ASSOCIES INC.
  425. IBBOTT, GREGORY BRUCE - MNP LTD / MNP LTEE
  426. IHNATIUK, PAUL THEODORE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  427. JAGLOWITZ, FRANK J
  428. JANES, RICHARD S
  429. JOFFE, JONATHAN SAMUEL - KSV KOFMAN INC.
  430. JOHNSON, BERT JEFFREY - PRICEWATERHOUSECOOPERS INC.
  431. JOHNSON, DOUGLAS BRUCE - ERNST & YOUNG INC.
  432. JOHNSON, JAIME - MNP LTD / MNP LTEE
  433. JOHNSON, KAREN - MNP LTD / MNP LTEE
  434. JOHNSON, ROBERT DALTON - ALLAN MARSHALL & ASSOCIATES INC.
  435. JONES, DOUGLAS OWEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  436. JONES, NEIL B. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  437. JORDAN, PHILIPPE - PRICEWATERHOUSECOOPERS INC.
  438. JUDD, GREGORY - KUNJAR SHARMA & ASSOCIATES INC.
  439. JUNG, SUSAN EDNA LUISE - WELKER & ASSOCIATES INC.
  440. KANABAR, RAKESH LALIT
  441. KAPLAN, MATTHEW - ERNST & YOUNG INC.
  442. KARKOUTLIAN, JOHN
  443. KARPEL, GREG ALAN - ALVAREZ & MARSAL CANADA INC.
  444. KEEBLE, JEFF - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  445. KEHTLER, LAURA - E. SANDS & ASSOCIATES INC.
  446. KELLY, MARC EDWARD - HARDIE & KELLY INC.
  447. KEMP-GEE, MARK - KPMG INC.
  448. KENNEDY, JULIE DIANE - MNP LTD / MNP LTEE
  449. KERBEL, JEFFREY DANIEL - ERNST & YOUNG INC.
  450. KHAN, ABUBAKAR
  451. KIBEL, ILAN - A. FARBER & PARTNERS INC.
  452. KIDECKEL, JOEL WAYNE - MNP LTD / MNP LTEE
  453. KILLEN, RICHARD JOHN - RICHARD KILLEN & ASSOCIATES LTD.
  454. KILNER, ROBERT WILLIAM - MSI SPERGEL INC
  455. KIMEL, KAREN - A. FARBER & PARTNERS INC.
  456. KINSMAN, GEORGE - ERNST & YOUNG INC.
  457. KISH, DENNIS JOHN - A. FARBER & PARTNERS INC.
  458. KISLUK, FRANK SHELDON - MSI SPERGEL INC
  459. KLEIN, RON MOSE - BRIEF & ASSOCIATES INC.
  460. KOBBERT, RANDY FRANK - MNP LTD / MNP LTEE
  461. KOEHLI, SHELLEY LYNNE - SMYTHE INSOLVENCY INC.
  462. KOFMAN, ROBERT DAVID - KSV KOFMAN INC.
  463. KONOWALCHUK, OREST M. P. - ALVAREZ & MARSAL CANADA INC.
  464. KOREN, AVI
  465. KORNUTA, NAIDA - MNP LTD / MNP LTEE
  466. KORONEOS, ANNA - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  467. KOZLOWSKI, MARIE DOROTHY - HARDIE & KELLY INC.
  468. KRIEGER, JONATHAN DAVID - GRANT THORNTON LIMITED
  469. KRIEGER, MICHAEL ARYEH DAVID - KRIEGER & COMPANY INC.
  470. KRIEGER, PERRY - BDO CANADA LIMITED / BDO CANADA LIMITEE
  471. KROEGER, VICTOR PAUL - MNP LTD / MNP LTEE
  472. KROLL, JEREMY NORMAN
  473. KWASNICKY, DEBORA V. - D. KWASNICKY & ASSOCIATES INC.
  474. KWOK, AUGUSTINE - MNP LTD / MNP LTEE
  475. LABARRE, SYLVIE - ROY, METIVIER, ROBERGE INC.
  476. LABBE, NATHALY
  477. LABELLE, ANDRE - LABELLE, MARQUIS INC.
  478. LACASSE, MICHEL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  479. LACASSE, PIERRE - RAYMOND CHABOT INC.
  480. LACHANCE, FREDERIC - MNP LTD / MNP LTEE
  481. LACHANCE, STEPHANE - DEMERS BEAULNE INC.
  482. LACHANCE, SYLVAIN - LEMIEUX NOLET INC.
  483. LACROIX, CLAUDE M. - BELHUMEUR SYNDICS INC.
  484. LAFLAMME, GAETAN - PETRIE RAYMOND INC.
  485. LAFRENIERE, MARC - RAYMOND CHABOT INC.
  486. LAFRENIERE, PAUL - LAFRENIERE GBM INC.
  487. LAI, DEREK - CROWE MACKAY & COMPANY LTD
  488. LAIKEN, ADAM
  489. LAKERAM, ANN - GRANT THORNTON LIMITED
  490. LALANDE, LYNDA - RAYMOND CHABOT INC.
  491. LALONDE, VERONIQUE - RAYMOND CHABOT INC.
  492. LANDAU, HOWARD - DODICK LANDAU INC.
  493. LANDERS, ROSS DAVID - GREEN LANDERS LIMITED
  494. LANDRY, GUILLAUME - RAYMOND CHABOT INC.
  495. LANDRY, SANDRA - MNP LTD / MNP LTEE
  496. LANGEVIN, LOUIS OLIVIER - LOUIS LANGEVIN INC.
  497. LANGLOIS, REAL
  498. LAPERRIERE, SYLVIE
  499. LAPOINTE, RICHARD - RICHARD LAPOINTE & ASSOCIES INC.
  500. LAPOINTE, SYLVAIN - BLT LAPOINTE & ASSOCIES INC.
  501. LAPORTE, PIERRE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  502. LAROCQUE, LYNE
  503. LAROCQUE, RAYMOND PHILIPPE
  504. LAROUCHE, MICHEL - MICHEL LAROUCHE SYNDIC S.A.
  505. LAURENCELLE, ANDREE ANNE - COLLINS BARROW BROWN INC.
  506. LAVOIE, MICHEL - RAYMOND CHABOT INC.
  507. LAW, PUI LAM - KPMG INC.
  508. LAW, RUSSELL DAVID - CROWE MACKAY & COMPANY LTD
  509. LAZARD, JEAN MAURICE JOSEPH - LAZARD & ASSOCIATES INC.
  510. LAZER, JOEL H.
  511. LEBEL, ERIC - RAYMOND CHABOT INC.
  512. LEBEL, JEAN-FRANCOIS
  513. LEBLANC, PIERRE - GROUPE LEBLANC SYNDIC INC.
  514. LEBLANC, STEPHANIE - PRICEWATERHOUSECOOPERS INC.
  515. LEBLOND, STEPHANE - LEBLOND ET ASSOCIES INC.
  516. LEDUC, RENE C.
  517. LEE, DOUGLAS SCOTT - DOUG LEE & ASSOCIATES INC.
  518. LEE, HUEY - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  519. LEET, DONALD ALLEN - MNP LTD / MNP LTEE
  520. LEGALL, COLLIN JOEL - LAZER GRANT INC.
  521. LEIGH, MELANIE J. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  522. LELIEVRE, JEAN - JEAN LELIEVRE SYNDIC
  523. LEM, MATTHEW ERIC - MNP LTD / MNP LTEE
  524. LEMIEUX, PIERRE - BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  525. LENART, KATHY MAY - TAYLOR LEIBOW INC.
  526. LEONARD, JOELLE - RAYMOND CHABOT INC.
  527. LEONG, CHEE-KONG
  528. LEPINE, RICHARD - KPMG INC.
  529. LESSARD, MARTINE - MNP LTD / MNP LTEE
  530. LEUNG, WARREN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  531. LEVY, HYLTON BRETT - A. FARBER & PARTNERS INC.
  532. LEWIS, DAVID JASON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  533. LEWIS, JEFFREY RICHARD - HOYES, MICHALOS & ASSOCIATES INC.
  534. LI, NA (JENNA) - KUNJAR SHARMA & ASSOCIATES INC.
  535. LIBERTY, KAREN ELIZABETH - GOLDHAR & ASSOCIATES LTD
  536. LIEBERMAN, NAOMI RUCHAMA
  537. LIFMAN, GARY DESMOND - A. FARBER & PARTNERS INC.
  538. LINK, ROBERT GARTH - LINK & ASSOCIATES INC.
  539. LIPMAN, HARVEY SEYMOUR - MSI SPERGEL INC
  540. LITVACK, BRYAN
  541. LITWACK, NOAH MICHAEL - A. FARBER & PARTNERS INC.
  542. LOCK, ANGELA TRACY - A. FARBER & PARTNERS LTD.
  543. LOCKE, THOMAS FREDERICK - LOCKE CONSULTING INC.
  544. LOGAN-KLASSEN, JENNIFER - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  545. LOISELLE, STANLEY CLAUDE - RAYMOND CHABOT INC.
  546. LOMAS, GEORGE B - MNP LTD / MNP LTEE
  547. LONERGAN, CLARK - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  548. LORTIE, PIERRE - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  549. LOSIER, JEAN-DENIS - RAYMOND CHABOT INC.
  550. LOWE, TRACEY A. - E. SANDS & ASSOCIATES INC.
  551. LUCKIN, BRETT MARKE - A. FARBER & PARTNERS LTD.
  552. LUKCA, JOHN - JEAN FORTIN & ASSOCIES SYNDIC INC
  553. LUM, STEVEN MICHAEL
  554. LYONS, SANDY BRUCE - GRANT THORNTON LIMITED
  555. LYONS, SYLVIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  556. MACALISTER, HEIDE BETH - BROMWICH & SMITH INC.
  557. MACDONALD, DAVID LEONARD - GRANT THORNTON LIMITED
  558. MACDONALD, EDWARD ALEXANDER - GRANT THORNTON LIMITED
  559. MACNEIL, SEAN CRAIG - GRANT THORNTON LIMITED
  560. MACNEIL, VANESSA BLAIRE - GRANT THORNTON LIMITED
  561. MACPHERSON, JAMES ALEXANDER - MACPHERSON & ASSOCIATES INC.
  562. MACRAE, DANA
  563. MACRAE, DUNCAN - ERNST & YOUNG INC.
  564. MACRI, ROBERT
  565. MADEJ, MALGORZATA - SHERIFF SOLE & MADEJ INC.
  566. MADORE, PIERRE - MNP LTD / MNP LTEE
  567. MADRIGGA, MICHELLE JEANNE - GRANT THORNTON LIMITED
  568. MAINELLA, MARIO - THE BOWRA GROUP INC.
  569. MAINVILLE, MARTINE - PRICEWATERHOUSECOOPERS INC.
  570. MAJ, KATHERINE A. - BROMWICH & SMITH INC.
  571. MAKOVSKIS, ALDIS - PRICEWATERHOUSECOOPERS INC.
  572. MAKSYMCHAK, DANIEL ANTONI - GRANT THORNTON LIMITED
  573. MALETTE, STEVEN - PRICEWATERHOUSECOOPERS INC.
  574. MALIN, DAVID - PRICEWATERHOUSECOOPERS INC.
  575. MALO, ROBERT MICHEL - ANDRE ALLARD & ASSOCIES INC.
  576. MANCHANDA, MUKUL - MSI SPERGEL INC
  577. MANEL, PHILIP - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  578. MANKU, JAGJIT SINGH - MANKU & ASSOCIATES INC.
  579. MANNING, DONALD N - D. MANNING & ASSOCIATES INC.
  580. MANSKI, JUERGEN
  581. MANSKI, UWE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  582. MANTIN, BLAIR - E. SANDS & ASSOCIATES INC.
  583. MANZOOR, NAVEED ZAFFAR - CROWE SOBERMAN INC.
  584. MARCHAND, BRUNO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  585. MARCHAND, PIERRE - MNP LTD / MNP LTEE
  586. MARGULIS, ILYA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  587. MARINEAU, JOCELYN - JEAN FORTIN & ASSOCIES SYNDIC INC
  588. MARKHAM, PETER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  589. MARLEAU, MICHEL - ERNST & YOUNG INC.
  590. MARQUIS, LUC - LABELLE, MARQUIS INC.
  591. MARRIOTT, MARY ANN - ALLAN MARSHALL & ASSOCIATES INC.
  592. MARSHALL, ALLAN DOUGLAS - ALLAN MARSHALL & ASSOCIATES INC.
  593. MARSHALL, MARK LLOYD - ALLAN MARSHALL & ASSOCIATES INC.
  594. MARSHALL, PATRICIA A - PRICEWATERHOUSECOOPERS INC.
  595. MARSHALL, SCOTT GORDON - ALLAN MARSHALL & ASSOCIATES INC.
  596. MARTELL, WILLIAM ARMAND - HOYES, MICHALOS & ASSOCIATES INC.
  597. MARTIN, IAN - HOYES, MICHALOS & ASSOCIATES INC.
  598. MARTIN, PIERRE - RAYMOND CHABOT INC.
  599. MARTIN, SHIRLEY ELIZABETH
  600. MARTIN, TODD MAXWELL - ALVAREZ & MARSAL CANADA INC.
  601. MARTINEAU, CHRISTIAN
  602. MARTYN, REBECCA LYNN - HOYES, MICHALOS & ASSOCIATES INC.
  603. MASSE-GIGNAC, SAMUEL - LEMIEUX NOLET INC.
  604. MASSI, RAYMOND - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  605. MATSUDA, LUCAS JAMES TADASHI - PRICEWATERHOUSECOOPERS INC.
  606. MATTEAU, ISABELLE - JEAN FORTIN & ASSOCIES SYNDIC INC
  607. MAY, ALEXANDER G
  608. MAYNARD, MARY ELIZABETH - BETH MAYNARD & ASSOCIATES. INC.
  609. MAZUR, CHRISTOPHER JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  610. MCCRACKEN, JENNIFER DAWN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  611. MCCULLOCH, DANIEL ANGUS ROBERT - ERNST & YOUNG INC.
  612. MCCULLOCH, MATTHEW VICTOR B. - ERNST & YOUNG INC.
  613. MCELROY, THOMAS JOHN - ALBERT GELMAN INC.
  614. MCEOWN, JOHN DOUGLAS - BOALE, WOOD & COMPANY LTD.
  615. MCILMOYLE, BRIAN ALAN - HOYES, MICHALOS & ASSOCIATES INC.
  616. MCKENNA, JOHN PATRICK - PRICEWATERHOUSECOOPERS INC.
  617. MCKEOWN, CLARK
  618. MCKIE, MELINDA CHRISTINE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  619. MCLAUGHLIN, STEVEN JAMES - ERNST & YOUNG INC.
  620. MCLERNON, ROBERT JOHN - GRANT THORNTON LIMITED
  621. MCNABB, JAMES DUNCAN
  622. MCNAIR, JONATHAN CAMPBELL - WOLRIGE MAHON LIMITED
  623. MCTAGGART, MICHAEL - PRICEWATERHOUSECOOPERS INC.
  624. MEAKIN, NIGEL DOMINIC - FTI CONSULTING CANADA INC.
  625. MEDAKOVIC, GEORGE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  626. MEDIRATTA, CHRISTOPHER BRIAN
  627. MEGER, PAMELA DAWN - MNP LTD / MNP LTEE
  628. MENDELSON, PHILIPPE - CROWE MACKAY & COMPANY LTD
  629. MENDLOWITZ, BENNY - MENDLOWITZ & ASSOCIATES INC.
  630. MERCIER-OUELLETTE, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  631. MERKLEY, JULIE ANN - COLLINS BARROW BROWN INC.
  632. METHUEN, SUSAN L. - GRANT THORNTON LIMITED
  633. METIVIER, ERIC - ROY, METIVIER, ROBERGE INC.
  634. MEYLER, KEVIN EDWARD - HARDIE & KELLY INC.
  635. MICHAEL, KARL - GRANT THORNTON LIMITED
  636. MICHALOS, THEODORE ALEXANDROS - HOYES, MICHALOS & ASSOCIATES INC.
  637. MICHROWSKI, KAROL GEORGE - DAVID SKLAR & ASSOCIATES INC.
  638. MIGUS, EUGENE PHILIP - BDO CANADA LIMITED / BDO CANADA LIMITEE
  639. MIHALCHEON, DONNA MARIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  640. MILLER, ANTONINA - A. MILLER & ASSOCIATES INC.
  641. MILLER, KAREN CLAIRE - MNP LTD / MNP LTEE
  642. MILLIS, STELLA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  643. MILNE, BRADLEY JOHN - MNP LTD / MNP LTEE
  644. MINGIE, SUSAN LYNN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  645. MITCHELL, STUART FREDERICK - A. FARBER & PARTNERS INC.
  646. MOFFETT, PAUL DANIEL - POWELL ASSOCIATES LTD
  647. MOISAN, CLAUDE - LEMIEUX NOLET INC.
  648. MOLASKY, JULIE - GRANT THORNTON LIMITED
  649. MONACO, ELIZABETH LEA
  650. MONTGOMERY, TIMOTHY - KPMG INC.
  651. MOORE, STEPHEN
  652. MORATAYA, MARIO - KUNJAR SHARMA & ASSOCIATES INC.
  653. MORGAN, JOHN - MORGAN & PARTNERS INC.
  654. MORGAN, MARK ANTHONY - DAVID SKLAR & ASSOCIATES INC.
  655. MORGENROTH, DONNA MARIE - ADAMSON & ASSOCIATES INC.
  656. MORIN, ERIC - RAYMOND CHABOT INC.
  657. MOROSO, GREGORY FRANK - G. MOROSO & ASSOCIATES INC.
  658. MORRISON, ALEXANDER - ERNST & YOUNG INC.
  659. MORRISON, SARAH - GRANT THORNTON LIMITED
  660. MORTREUX, JULIE
  661. MOSES, JAMES RODERICK - MOSES ADVISORY GROUP INC.
  662. MOUNT, SONYA MARIE THERESA
  663. MOYNEUR, STEPHAN - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  664. MULLETT, T. DEAN - FTI CONSULTING CANADA INC.
  665. MUNRO, CRAIG ANDREW - FTI CONSULTING CANADA INC.
  666. MUNRO, MATTHEW JAMES - POWELL ASSOCIATES LTD
  667. MURPHY, LLOYD - L.W. MURPHY LTD.
  668. MURRAY, MELANIE KAREN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  669. MacEACHERN, BRYAN - RAYMOND CHABOT INC.
  670. MacGIRR, C GARTH
  671. MacKENZIE, GREGORY JOHN - MACKENZIE, GILLIS, MACDOUGALL INC.
  672. MacKINNON, J. WALTER - MNP LTD / MNP LTEE
  673. MacLEOD, ALLEN WAYNE - D & A MACLEOD COMPANY LTD
  674. MacNUTT, JOHN ARNOLD
  675. McCAW, JAMES LLOYD
  676. McCOURT, PHILIP JOHN - GRANT THORNTON LIMITED
  677. McCUAIG, ROBERT LESLIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  678. McDICKEN, DANIEL WILLIAM - FABER INC.
  679. McDONALD, MURRAY ALLAN - ERNST & YOUNG INC.
  680. McGRAN, CAROL - ERNST & YOUNG INC.
  681. McINTOSH, DOUGLAS RICHARD - ALVAREZ & MARSAL CANADA INC.
  682. McKEOWN, JOHN DAVID - JOHN D. MCKEOWN INC.
  683. McKINLEY, REBECCA DIANE
  684. McLENNAN, DONALD BRUCE - McLENNAN & COMPANY LTD.
  685. McMAHON, RONALD GEORGE - TODD MCMAHON INC.
  686. McMORRAN, GORDON JAMES - WOLRIGE MAHON LIMITED
  687. McNEILL, DAVID BRUCE - GRANT THORNTON LIMITED
  688. NACKAN, ALLAN DAVID - A. FARBER & PARTNERS INC.
  689. NADON, EMILIE - RAYMOND CHABOT INC.
  690. NADON, JEAN-FRANCOIS - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  691. NANTEL-LEGAULT, MARC
  692. NARFASON, HAROLD NEIL - ERNST & YOUNG INC.
  693. NATHANIEL, MICHAEL - ERNST & YOUNG INC.
  694. NAUMIS, PETER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  695. NEILSEN, KRISTI LEIGH - GRANT THORNTON LIMITED
  696. NELSON, ROBERT ROSS
  697. NEUDORF, GORDON VICTOR - MNP LTD / MNP LTEE
  698. NEVSKY, JOSHUA BRETT - ALVAREZ & MARSAL CANADA INC.
  699. NEWBERY-MITCHELL, CARYL - MNP LTD / MNP LTEE
  700. NEWBURY, SUSAN ISABEL - E. SANDS & ASSOCIATES INC.
  701. NEWTON, BRAD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  702. NG, ALEX EN HWA - D. MANNING & ASSOCIATES INC.
  703. NGUYEN, CATHERINE - PRICEWATERHOUSECOOPERS INC.
  704. NICHOLSON, BRETT - SMYTHE INSOLVENCY INC.
  705. NICOLINI, ISABELLA - MNP LTD / MNP LTEE
  706. NIEWERTH, SYLVIA - DEVLETIAN & ASSOCIES INC.
  707. NOEL, FRANCOIS - RAYMOND CHABOT INC.
  708. NOISEUX, GILLES - NOISEUX SYNDIC INC.
  709. NOISEUX, OLIVIER - RAYMOND CHABOT INC.
  710. NORDSTROM, RONALD JAMES
  711. NORONHA, DAVID JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  712. NYKYFORUK, BARRY LEE - BARRY NYKYFORUK & ASSOCIATES INC.
  713. OAKMAN, BRADLEY JAMES - THE OAKMAN GROUP INC.
  714. OKOLITA, JOSEPH ANDREW - CAMERON - OKOLITA INC.
  715. ORR, ANDREA GWENN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  716. ORRELL, ALANA - E. SANDS & ASSOCIATES INC.
  717. ORRELL, D. GEOFFREY
  718. OUAKNIN, HARRY - MNP LTD / MNP LTEE
  719. OWENS, BRENDA DARLENE - YANCH, DEY & ASSOCIATES LTD.
  720. PAGE, ALAN HERBERT - SCHWARTZ LEVITSKY FELDMAN INC.
  721. PAGE, ANTONY JOHN - A. JOHN PAGE & ASSOCIATES INC.
  722. PAGE, GENEVIEVE - RAYMOND CHABOT INC.
  723. PAGE, GRAHAM - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  724. PALLEN, RICHARD D - PRICEWATERHOUSECOOPERS INC.
  725. PALMER, HOLLY MARIE - ERNST & YOUNG INC.
  726. PALMER, WAYNE KEVIN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  727. PARADIS, NADIA - RAYMOND CHABOT INC.
  728. PARE, MICHEL - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  729. PARENT, MAUREEN - COLLINS BARROW BROWN INC.
  730. PARISI, JOSEPHINE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  731. PASCAL, NICOLAS - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  732. PATEL, PRITESH - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  733. PAUL, LINDA JUNE - MNP LTD / MNP LTEE
  734. PEAKE, BARRY JOHN - A. FARBER & PARTNERS INC.
  735. PEAKE, NORMAN KENNETH - PADDON + YORKE INC.
  736. PEARL, KEN LAWRENCE - THE FULLER LANDAU GROUP INC.
  737. PEDE, JENNIFER - PRICEWATERHOUSECOOPERS INC.
  738. PELECK, STEVEN PETER - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  739. PELLARIN, JEFF P.
  740. PELOQUIN, DAVID
  741. PENNEY, IAN JASON - JANES & NOSEWORTHY LIMITED
  742. PENSTON, JEFFREY - WELKER & ASSOCIATES INC.
  743. PERNICA, JOSEPH
  744. PERRAULT, ANNE ISABELLE - ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  745. PESNER, MICHAEL
  746. PETERSEN, KATHERINE ELIZABETH
  747. PETRIE, ALISON ANNE - PETRIE & ASSOCIATES INC.
  748. PETTAI, DAVID
  749. PETTIGREW, PAUL - PRICEWATERHOUSECOOPERS INC.
  750. PHANEUF, EMMANUEL - RAYMOND CHABOT INC.
  751. PICARD, JOEL WILLIAM JOSEPH - FONTAINE & ASSOCIATES INC
  752. PICHELLI, PETER - SCOTT, PICHELLI & EASTER LIMITED
  753. PICKERING, BEN ROSS
  754. PICKERING, PAUL - PAUL J. PICKERING AND ASSOCIATES LIMITED
  755. PICKETT, MICHELLE MARIE - PRICEWATERHOUSECOOPERS INC.
  756. PIGEON, FRANCE - GROUPE PIGEON SYNDICS INC.
  757. PIGEON, YVES
  758. PINSKY, MURRAY LEON - PINSKY, BISSON INC.
  759. POIRIER, ANN CLAIRE - GRANT THORNTON LIMITED
  760. POIRIER, MARTIN - LEMIEUX NOLET INC.
  761. POLAK, NICOLE LYNN - BROMWICH & SMITH INC.
  762. POLLACK, DANIEL A.
  763. POLLARD, ANGELA KAREN - POLLARD & ASSOCIATES INC.
  764. POMERLEAU, JOSEE - POMERLEAU & ASSOCIES SYNDIC INC.
  765. PONTING, DAVID SCOTT - A. FARBER & PARTNERS INC.
  766. POON, CASSIE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  767. POREPA, JODI
  768. PORTER, CHRISTOPHER JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  769. POULIN DE COURVAL, JEAN-MARC
  770. POULIN, LUC - ERNST & YOUNG INC.
  771. POULOS, EUGENIA - ALVAREZ & MARSAL CANADA INC.
  772. POUPART, PATRICK - POUPART SYNDIC INC.
  773. POWELL, ROBERT WADE - POWELL ASSOCIATES LTD
  774. POWELL, THOMAS - ALVAREZ & MARSAL CANADA INC.
  775. POWELL, TINA MARIE - MNP LTD / MNP LTEE
  776. POWROZNIK, GARY DONALD - G. POWROZNIK GROUP INC.
  777. PRENTICE, DEAN TERRENCE - MNP LTD / MNP LTEE
  778. PRICE, JEFFREY ROBERT - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  779. PRICE, ROBERT EDWIN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  780. PRIEUR, COLLEEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  781. PRIMEAU, RICHARD - PRIMEAU PROULX & ASSOCIES INC.
  782. PRINCE, GREGORY NORMAN - PRICEWATERHOUSECOOPERS INC.
  783. PRINGLE, TREVOR BICKFORD - MSI SPERGEL INC
  784. PRITCHARD, BRIAN JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  785. PRONOVOST, ERIC - ROY, METIVIER, ROBERGE INC.
  786. PROULX, SYLVAIN - PRIMEAU PROULX & ASSOCIES INC.
  787. QUINN, DOUGLAS CHARLES - CAMERON - OKOLITA INC.
  788. QUINNEY, JASON PAUL - HOYES, MICHALOS & ASSOCIATES INC.
  789. QUINNEY, RICHARD GRAHAM - QUINNEY & ASSOCIATES LTD.
  790. RABY, BRIAN - BRIAN RABY & ASSOCIATES INC.
  791. RACICOT, EMMANUEL-HUGO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  792. RANCOURT, NATHALIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  793. RASTAN, MINA - RASTAN & ASSOCIATES INC.
  794. RAUF, ADAM AKBAR
  795. REID, DAVID BARRY
  796. REID, TIMOTHY HUGH - ALVAREZ & MARSAL CANADA INC.
  797. REIDPATH, SUSAN KATHLEEN
  798. REIMCHE, JONATHAN - PRICEWATERHOUSECOOPERS INC.
  799. REMILLARD, DENIS - JEAN FORTIN & ASSOCIES SYNDIC INC
  800. REMOLINO CIFUENTES, FRANCISCO JAVIER - ALBERT GELMAN INC.
  801. RENAUD, JOCELYN - RAYMOND CHABOT INC.
  802. RENNIE, W. STEWART - BDO CANADA LIMITED / BDO CANADA LIMITEE
  803. RETHORE, MARCEL - KPMG INC.
  804. REYNOLDS, DAVID THOMAS - DAVID REYNOLDS AND ASSOCIATES INC.
  805. REYNOLDS, PHILIP JOSEPH - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  806. REYNOLDS, TANYA - MNP LTD / MNP LTEE
  807. REZNICHENKO, JULIA - CROWE SOBERMAN INC.
  808. RICHARD, FREDERIC - GROUPE LEBLANC SYNDIC INC.
  809. RICHARD, LAURIER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  810. RICHARDSON, DAVID IAN
  811. RICHER, FREIDA MARIE - GRANT THORNTON LIMITED
  812. RICKARD, MARIA - MARIA RICKARD & ASSOCIATES INC.
  813. RIGLIN, CASSIE - ERNST & YOUNG INC.
  814. RIOUX, PASCAL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  815. RISMAN, FRANK - RISMAN ZYSMAN INC
  816. RIVARD, GILLES - JEAN FORTIN & ASSOCIES SYNDIC INC
  817. RIZARRI, HANS - CROWE SOBERMAN INC.
  818. ROBBS, KENNETH DAVID - FONTAINE & ASSOCIATES INC
  819. ROBERGE, JOSE - ROY, METIVIER, ROBERGE INC.
  820. ROBERGE, PATRICK - RAYMOND CHABOT INC.
  821. ROBERTS, CLINTON - PRICEWATERHOUSECOOPERS INC.
  822. ROBERTS, LISA JANE
  823. ROBILLARD, GILLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  824. ROBINSON, PATRICIA - PAT ROBINSON INC.
  825. ROBINSON, RICHARD GEOFFREY E - GRANT THORNTON LIMITED
  826. ROBITAILLE, MARTINE - PIERRE ROY & ASSOCIES INC.
  827. RODRIGUES, JERVIS CYRIL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  828. ROGERS, TERRENCE CHARLES - SMYTHE INSOLVENCY INC.
  829. ROSEN, BRAHM HOWARD - ROSEN GOLDBERG INC.
  830. ROSEN, MARK S.
  831. ROSENBERG, JEFFREY RICHARD - FTI CONSULTING CANADA INC.
  832. ROSENTHAL, MARTIN P. - ERNST & YOUNG INC.
  833. ROSS, JOEL MARTIN - ROSS ADVISORY GROUP INC.
  834. ROSTANT, DEREK ANTHONY - KPMG INC.
  835. ROTFARB, ELLIOT JOEL - BRIEF & ASSOCIATES INC.
  836. ROULEAU, MARC MICHEL - DOYLE SALEWSKI INC.
  837. ROUSSIMOFF-STOEFF, BORIS - PIERRE ROY & ASSOCIES INC.
  838. ROWAN, CHRISTOPHER K. - KEN ROWAN & ASSOCIATES INC.
  839. ROWAN, KENNETH ALAN - KEN ROWAN & ASSOCIATES INC.
  840. ROY, JACQUES - HOULE ROY S.A.
  841. ROY, MARCEL A - DEMERS BEAULNE INC.
  842. ROY, MATHIEU - HOULE ROY S.A.
  843. ROY, MAURICE
  844. ROY, PIERRE - PIERRE ROY & ASSOCIES INC.
  845. ROZON, DANIEL AUGUSTIN - GRANT THORNTON LIMITED
  846. RUMANEK, CARL - RUMANEK & COMPANY LTD.
  847. RUMANEK, JORDAN - RUMANEK & COMPANY LTD.
  848. RUSINEK, JACQUES DIDIE - RUSINEK & ASSOCIATES INC.
  849. RUSSO, JOANNE - RUSSO CORP.
  850. RUTMAN, ALLAN ARNOLD - ZEIFMAN PARTNERS INC.
  851. RYBACK, LAURA LEE - MNP LTD / MNP LTEE
  852. SALDANHA, DAVID PAUL - ERNST & YOUNG INC.
  853. SALEWSKI, PAUL EVAN - DOYLE SALEWSKI INC.
  854. SALYZYN, LEANNE ELIZABETH - SALYZYN & ASSOCIATES LIMITED
  855. SALYZYN, MICHAEL A. - SALYZYN & ASSOCIATES LIMITED
  856. SAMSON, JOSHUA - GOLDHAR & ASSOCIATES LTD
  857. SAMUELS, VICKY D. - MNP LTD / MNP LTEE
  858. SANDWITH, JOEL MATTHEW - HOYES, MICHALOS & ASSOCIATES INC.
  859. SAUNDERS, HAROLD DAVID - CAMPBELL, SAUNDERS LTD
  860. SAUNDERS, JOHN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  861. SAUNDERS, MARSHA - FONTAINE & ASSOCIATES INC
  862. SAVAGE, JULIE ANNE - TAYLOR LEIBOW INC.
  863. SAVARY, MARC - LITWIN BOYADJIAN INC.
  864. SCHAEFER, SCOTT KENNETH - HOYES, MICHALOS & ASSOCIATES INC.
  865. SCHELLER, MICHELLE - MNP LTD / MNP LTEE
  866. SCHOFIELD, IAN PETER - MNP LTD / MNP LTEE
  867. SCHONFELD, S. HARLAN - SCHONFELD INC.
  868. SCOTT, JUDITH ANNE - MNP LTD / MNP LTEE
  869. SEGUIN, NATHALIE - N. SEGUIN INC.
  870. SERPONE, JOHANNE - GROUPE SERPONE INC.
  871. SHARMA, ASHVIN - MSI SPERGEL INC
  872. SHARMA, KUNJAR MANI - KUNJAR SHARMA & ASSOCIATES INC.
  873. SHAW, LEONARD MICHAEL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  874. SHERIFF, TODD Y. - SHERIFF SOLE & MADEJ INC.
  875. SHERMAN, ADAM DANIEL - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  876. SHIER, ROBERT - MNP LTD / MNP LTEE
  877. SHINER, ALAN - MNP LTD / MNP LTEE
  878. SHOLDICE, MURRAY WILLIAM - A. FARBER & PARTNERS INC.
  879. SICILIANO, VINCE F. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  880. SIERADZKI, DAVID - KSV KOFMAN INC.
  881. SILLIKER, TARA REA - MNP LTD / MNP LTEE
  882. SINCLAIR, CHRIS - SMYTHE INSOLVENCY INC.
  883. SIRRS, ERIC ALFRED - MNP LTD / MNP LTEE
  884. SKELTON, CHARLES - GRANT THORNTON LIMITED
  885. SKLAR, DAVID - DAVID SKLAR & ASSOCIATES INC.
  886. SLEETH, JORDEN DAVID - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  887. SLOCOMBE, GARETH FREDERICK - G. SLOCOMBE & ASSOCIATES INC.
  888. SMELT, SHEILA - SHEILA SMELT AND ASSOCIATES INC.
  889. SMITH, ANDREW WILLIAM - E. SANDS & ASSOCIATES INC.
  890. SMITH, BRANDON - IRA SMITH TRUSTEE & RECEIVER INC.
  891. SMITH, CHARLA - HARDIE & KELLY INC.
  892. SMITH, DAVID LINCOLN - BROMWICH & SMITH INC.
  893. SMITH, GORDON GENE
  894. SMITH, IRA C - IRA SMITH TRUSTEE & RECEIVER INC.
  895. SMITH, ROBERT WILLIAM - MNP LTD / MNP LTEE
  896. SNEDDEN, NANCY LEANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  897. SOBEL, DANIEL - GRANT THORNTON LIMITED
  898. SOLE, JEFFREY MARTIN - SHERIFF SOLE & MADEJ INC.
  899. SOLOMON, SHERRY LYNN - RUMANEK & COMPANY LTD.
  900. SOUCY, JEAN-FRANCOIS - RAYMOND CHABOT INC.
  901. SPERGEL, ALAN HARVEY - MSI SPERGEL INC
  902. ST-AMOUR, ERIC - PRICEWATERHOUSECOOPERS INC.
  903. ST-GEORGES, PIERRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  904. ST-PIERRE, ERIC - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  905. STACK, SEAN - S. R. STACK & COMPANY LTD.
  906. STACK, SHAWN ANDREW - BROMWICH & SMITH INC.
  907. STATZ, MICHELLE KATHLEEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  908. STEELE-MACSWEEN, MARIANNE - MACKENZIE, GILLIS, MACDOUGALL INC.
  909. STEHELIN, PAUL ALBERT - GRANT THORNTON LIMITED
  910. STEINER, GLENN - BARRY NYKYFORUK & ASSOCIATES INC.
  911. STELZER, ROBERT - A. FARBER & PARTNERS INC.
  912. STEPANUIK, CHRISTOPHER C. - ERNST & YOUNG INC.
  913. STERN, LINDA
  914. STEVENSON, DAVID WILLIAM - AC STEVENSON & PARTNERS LTD.
  915. STEWART, JAMES HERBERT
  916. STEWART, KIMBERLEY ELIZABETH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  917. STEWART, MICHAEL GREGORY - ALVAREZ & MARSAL CANADA INC.
  918. STOPPEL, JAYSON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  919. STRADIOTTI, MATHEW STEVEN
  920. STRAND, SONYA J. - A. FARBER & PARTNERS INC.
  921. STUBER, JANICE
  922. STUIVE, DOUGLAS - MNP LTD / MNP LTEE
  923. SU, PHONG (VINCENT) - PHONG SU & ASSOCIATES INC.
  924. SUDANO, REBECCA SUSAN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  925. SUGENG, NATHANIEL PETER - FONTAINE & ASSOCIATES INC
  926. SULLIVAN, PATRICK - LE GROUPE FULLER LANDAU INC.
  927. SURGESON CARSON, C/O RAYMOND CHABOT INC. - SURGESON CARSON C/O RAYMOND CHABOT INC.
  928. SURMINSKY, DARRIN - MNP LTD / MNP LTEE
  929. SURPRENANT, ANDRE
  930. SUTTON, YVONNE CELINE
  931. SYKORA, SANDRA MARIA - HOYES, MICHALOS & ASSOCIATES INC.
  932. SYLVESTRE, CHANTAL - JEAN LELIEVRE SYNDIC
  933. SZYPULA, CHESTER RICHARD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  934. TADROS, ERIC - PRICEWATERHOUSECOOPERS INC.
  935. TAIT, ELIZABETH ANNE
  936. TAKASH, ROBERT - MNP LTD / MNP LTEE
  937. TANNENBAUM, BRYAN A - RSM Canada Limited
  938. TARDIF, KARINA - RAYMOND CHABOT INC.
  939. TAVES, SUSAN EVELYN
  940. TAYLOR, CHELSEA ANNE - MNP LTD / MNP LTEE
  941. TAYLOR, KAILEY - DAVID REYNOLDS AND ASSOCIATES INC.
  942. TAYLOR, LEIGH COLEMAN - L. C. TAYLOR & CO. LTD.
  943. TAYLOR, ROBERT JAMES - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  944. TAYLOR-MANCUSI, JILLIAN ROBYN - L. C. TAYLOR & CO. LTD.
  945. TERTIGAS, KONSTANTINOS (GUS) - ERNST & YOUNG INC.
  946. TESSIS, KENNETH MARK - GOLDHAR & ASSOCIATES LTD
  947. THATCHER, KEVIN JAMES - KEVIN THATCHER & ASSOCIATES LTD.
  948. THERRIEN, GUILLAUME - LEMIEUX NOLET INC.
  949. THIBAULT, ANDRE - RAYMOND CHABOT INC.
  950. THIBAULT, MICHEL - RAYMOND CHABOT INC.
  951. THIBODEAU, ANDRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  952. THIEM, JOSHUA KEITH
  953. THODE, DOUGLAS JOHN - D. THODE & ASSOCIATES INC.
  954. THOMPSON, JOHN CURRIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  955. THOMSON, MARK NORMAN ANDREW - PRICEWATERHOUSECOOPERS INC.
  956. TILLMAN, ANTHONY JOSEPH - KPMG INC.
  957. TITLE, SHELDON JAY - MNP LTD / MNP LTEE
  958. TO, KIMBERLY WAI FAN - E. SANDS & ASSOCIATES INC.
  959. TO, NICHOLAS - HOYES, MICHALOS & ASSOCIATES INC.
  960. TOMAN, TRACEY MARIE - DOYLE SALEWSKI INC.
  961. TRAHAN, GINETTE
  962. TRAVITSKY, SHAWN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  963. TREMBLAY, CHARLES - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  964. TREMBLAY, FABIEN - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  965. TRUDEAU, MARTIN - PIERRE ROY & ASSOCIES INC.
  966. TUCK, ANDREW - ERNST & YOUNG INC.
  967. TULL, ROBERT A - BLT LAPOINTE & ASSOCIES INC.
  968. TURCOTTE, NORMAND J - JOLIN, TURCOTTE & ASSOCIES INC
  969. TURCOTTE, YVES - ROY, METIVIER, ROBERGE INC.
  970. TURNER, TAMMY
  971. TZICAS, GEORGE P. - GROUPE SERPONE INC.
  972. VACHON, VERONIQUE - RAYMOND CHABOT INC.
  973. VAN ALPHEN, WENDY ANNE
  974. VAN EYK, PAUL - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  975. VAN WYK, BRIDGET ANNE - A. FARBER & PARTNERS LTD.
  976. VAR, VICHHYKA - RAYMOND CHABOT INC.
  977. VARGA, GEOFFREY EUGENE
  978. VENABLES, JOHN DOUGLAS
  979. VENETSANOS, PETER - ERNST & YOUNG INC.
  980. VERES, BRIAN JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  981. VERMETTE, MICHAEL JOSEPH - PRICEWATERHOUSECOOPERS INC.
  982. VILLENEUVE, ERIC - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  983. VINCENT, ERIC - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  984. VININSKY, MITCHELL - KSV KOFMAN INC.
  985. VISENTIN, BARBARA LYNN - GOLDHAR & ASSOCIATES LTD
  986. WALBY-PARCHOMA, DAWN MICHELLE - PRICEWATERHOUSECOOPERS INC.
  987. WALKER, JAMES BRADFIELD - JAMES B. WALKER & CO. LTD
  988. WARGA, BRENT MICHAEL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  989. WARING, ARTHUR CHARLES - A.C. WARING & ASSOCIATES INC.
  990. WARNER, KAREN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  991. WASSERMAN, HOWARD MELVIN - WASSERMAN RAMSAY INC.
  992. WATSON, GREGORY PAUL - FTI CONSULTING CANADA INC.
  993. WEAVER, TRACEY - PRICEWATERHOUSECOOPERS INC.
  994. WEBB, JEFFREY THOMAS
  995. WEBER, WAYNE - GRANT THORNTON LIMITED
  996. WEDLAKE, PETER DOUGLAS - GRANT THORNTON LIMITED
  997. WEISZ, DANIEL RAPHAEL - RSM Canada Limited
  998. WELKER, CHRISTOPHER - WELKER & ASSOCIATES INC.
  999. WELKER, HANS PETER - WELKER & ASSOCIATES INC.
  1000. WELKER, STEVEN - STEVE WELKER AND COMPANY INC.
  1001. WENGLE, MELANIE SUE - A. FARBER & PARTNERS INC.
  1002. WENTZELL, MARK EVERETT - GRANT THORNTON LIMITED
  1003. WEST, ROBERT RANDOLPH - R. WEST & ASSOCIATES INC.
  1004. WEST-CHOW, DESMOND ELLIOTT - GOTH & COMPANY LTD.
  1005. WESTGEEST, LAURENCE G. A.
  1006. WHELDON, CLAIRE - PRICEWATERHOUSECOOPERS INC.
  1007. WHITE, ROBYN JANE - A. FARBER & PARTNERS INC.
  1008. WHITEHEAD, GRAEME C.F. - A. FARBER & PARTNERS INC.
  1009. WIEBE, JAKE - GRANT THORNTON LIMITED
  1010. WIHNAN, JOYCE PATRICIA - WIHNAN TRUSTEE CORPORATION
  1011. WILCZYNSKI, ANDREW
  1012. WILDMAN, JULIE LAURA - HOYES, MICHALOS & ASSOCIATES INC.
  1013. WILKIE, JOSEPH ALBERT - MNP LTD / MNP LTEE
  1014. WILLIAMS, BRIAN FREDRICK - CAMERON - OKOLITA INC.
  1015. WILLIAMS, JAMES STEWART - JAMES WILLIAMS & ASSOCIATES INC.
  1016. WILLIAMS, RICHARD - JAMES WILLIAMS & ASSOCIATES INC.
  1017. WILLIAMS, WALTER ALEXANDER - VINE AND WILLIAMS INC
  1018. WILSON, JOHN STEPHENSON
  1019. WIZMAN, IGAL
  1020. WONG, BRENDA - RSM Canada Limited
  1021. WOO, DANNY - GRANT THORNTON LIMITED
  1022. WOO, JANE - A. FARBER & PARTNERS INC.
  1023. WOOD, BRENDA - SALYZYN & ASSOCIATES LIMITED
  1024. WOOD, BRENDA M. - A. FARBER & PARTNERS INC.
  1025. WOOD, DAVID STANLEY - BOALE, WOOD & COMPANY LTD.
  1026. WOOD, PATRICIA EILEEN - MNP LTD / MNP LTEE
  1027. WOOTTON, DANIEL KENNETH - GRANT THORNTON LIMITED
  1028. WRIGHT, MICHAEL STANLEY JAMES JR
  1029. WYNBERG, SAMUEL LEONARD
  1030. YANCH, JAMES ROBERT - YANCH, DEY & ASSOCIATES LTD.
  1031. YANDRESKI, ANDREA
  1032. YAO, LIANG (ALLEN) - ERNST & YOUNG INC.
  1033. YAU, EDMUND - ERNST & YOUNG INC.
  1034. YAU, NORMA ILENE
  1035. YORKE, CLYDE EDWIN - PADDON + YORKE INC.
  1036. ZANNI, ROBERT JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  1037. ZASPALIS, TONY
  1038. ZICAT, YANNICK - PRICEWATERHOUSECOOPERS INC.
  1039. ZIELSKI, FRANKLIN J - F.J. ZIELSKI & ASSOCIATES INC.
  1040. ZIELSKI, FRANKLIN JASON - F.J. ZIELSKI & ASSOCIATES INC.
  1041. ZIZZO, CHAD CORBETT - MSI SPERGEL INC
  1042. ZIZZO, CHARLES JOSEPH
  1043. ZUK, CHRISTINE LOUISE - VINE AND WILLIAMS INC
  1044. ZWEIG, MARVIN IRVING - MNP LTD / MNP LTEE
  1045. ZYSMAN, MARVIN - RISMAN ZYSMAN INC
  1046. ZYSMAN, RYAN - RISMAN ZYSMAN INC
  1047. de BILLY-TREMBLAY, SOLANGE - de BILLY-TREMBLAY & ASSOCIES INC.
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