List of all Licensed Insolvency Trustees and Licensed Insolvency Trustee Firms

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

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211 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. BAKER TILLY WM INC.
  17. BARRY NYKYFORUK & ASSOCIATES INC.
  18. BDO CANADA LIMITED / BDO CANADA LIMITEE
  19. BELHUMEUR SYNDICS INC.
  20. BERNIER & ASSOCIES/ ASSOCIATES INC.
  21. BETH MAYNARD & ASSOCIATES. INC.
  22. BLT LAPOINTE & ASSOCIES INC.
  23. BOALE, WOOD & COMPANY LTD.
  24. BOILY HADDAD INC.
  25. BORSELLINO CONSULTING INC.
  26. BREEN & ASSOCIATES INC.
  27. BRESSE SYNDICS INC.
  28. BRIAN RABY & ASSOCIATES INC.
  29. BRIEF & ASSOCIATES INC.
  30. BROMWICH & SMITH INC.
  31. BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  32. C. Buhler & Associates Ltd.
  33. C.E. CRAIG & ASSOCIATES INC.
  34. CAMERON - OKOLITA INC.
  35. CAMPBELL, SAUNDERS LTD
  36. CHANDE & COMPANY INC.
  37. CHARLES ADVISORY SERVICES INC.
  38. CHOREL & ASSOCIES INC.
  39. COLLINS BARROW BROWN INC.
  40. COOPER & COMPANY LTD. C/O DODICK LANDAU INC.
  41. COOPERMAN & COMPANY INC.
  42. CRAWFORD, SMITH AND SWALLOW INC.
  43. CROWE MACKAY & COMPANY LTD
  44. CROWE SOBERMAN INC.
  45. D & A MACLEOD COMPANY LTD
  46. D. KWASNICKY & ASSOCIATES INC.
  47. D. MANNING & ASSOCIATES INC.
  48. D. THODE & ASSOCIATES INC.
  49. DANIEL GIROUARD & ASSOCIES INC.
  50. DAVID REYNOLDS AND ASSOCIATES INC.
  51. DAVID SKLAR & ASSOCIATES INC.
  52. DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  53. DEMERS BEAULNE INC.
  54. DENIS ALLAIN & ASSOCIES INC.
  55. DEREK L. CHASE & ASSOCIATES LTD
  56. DEVLETIAN & ASSOCIES INC.
  57. DODICK LANDAU INC.
  58. DON ALLEN & ASSOCIATES INC.
  59. DOUG LEE & ASSOCIATES INC.
  60. DOYLE SALEWSKI INC.
  61. E. SANDS & ASSOCIATES INC.
  62. ERNST & YOUNG INC.
  63. EXELBY & PARTNERS LTD.
  64. F.J. ZIELSKI & ASSOCIATES INC.
  65. FABER INC.
  66. FISET&ASSOCIES SYNDIC INC/FISET&PRTNRS TRUSTEE INC
  67. FONG & PARTNERS INC.
  68. FONTAINE & ASSOCIATES INC
  69. FOX-MILES & ASSOCIATES INC.
  70. FRANCOIS HUOT & ASSOCIES SYNDIC LTEE
  71. FRECHETTE & ASSOCIES INC.
  72. FREDERICK & COMPANY LTD
  73. FRENDO AND PARTNERS INC.
  74. FTI CONSULTING CANADA INC.
  75. G. MOROSO & ASSOCIATES INC.
  76. G. POWROZNIK GROUP INC.
  77. G. SLOCOMBE & ASSOCIATES INC.
  78. GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  79. GLOVER-DRENNAN INC.
  80. GOLDHAR & ASSOCIATES LTD
  81. GOLDING & ASSOCIATES LIMITED
  82. GOTH & COMPANY LTD.
  83. GRANT THORNTON LIMITED
  84. GREEN LANDERS LIMITED
  85. GROUPE LEBLANC SYNDIC INC.
  86. GROUPE PIGEON SYNDICS INC.
  87. GROUPE SERPONE INC.
  88. HARDIE & KELLY INC.
  89. HARRIS & PARTNERS INC
  90. HOULE ROY S.A.
  91. HOYES, MICHALOS & ASSOCIATES INC.
  92. HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  93. IANNITELLO & ASSOCIES INC.
  94. IRA SMITH TRUSTEE & RECEIVER INC.
  95. J. BOTTOM & ASSOCIATES LTD.
  96. J. CAMPBELL & ASSOCIATES LTD.
  97. J.P. GRACI & ASSOCIATES LTD.
  98. JAMES B. WALKER & CO. LTD
  99. JAMES WILLIAMS & ASSOCIATES INC.
  100. JANES & NOSEWORTHY LIMITED
  101. JEAN FORTIN & ASSOCIES SYNDIC INC
  102. JEAN LELIEVRE SYNDIC
  103. JEANNOT FILLION SYNDIC INC.
  104. JOHN D. MCKEOWN INC.
  105. JOHN S. BEVERLEY & ASSOCIATES INC.
  106. JOLIN, TURCOTTE & ASSOCIES INC
  107. KEITH G. COLLINS LTD.
  108. KEN ROWAN & ASSOCIATES INC.
  109. KEVIN THATCHER & ASSOCIATES LTD.
  110. KPMG INC.
  111. KRIEGER & COMPANY INC.
  112. KSV KOFMAN INC.
  113. KUNJAR SHARMA & ASSOCIATES INC.
  114. L. C. TAYLOR & CO. LTD.
  115. L.W. MURPHY LTD.
  116. LABELLE, MARQUIS INC.
  117. LAFRENIERE GBM INC.
  118. LAURA GYLDENBJERG & ASSOCIATES INC.
  119. LAZARD & ASSOCIATES INC.
  120. LAZER GRANT INC.
  121. LE GROUPE FULLER LANDAU INC.
  122. LEBLOND ET ASSOCIES INC.
  123. LEMIEUX NOLET INC.
  124. LINK & ASSOCIATES INC.
  125. LITWIN BOYADJIAN INC.
  126. LOCKE CONSULTING INC.
  127. LOUIS LANGEVIN INC.
  128. M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  129. MACKENZIE, GILLIS, MACDOUGALL INC.
  130. MACPHERSON & ASSOCIATES INC.
  131. MALLETTE SYNDICS ET GESTIONNAIRES INC.
  132. MANKU & ASSOCIATES INC.
  133. MARIA RICKARD & ASSOCIATES INC.
  134. MENDLOWITZ & ASSOCIATES INC.
  135. MICHEL LAROUCHE SYNDIC S.A.
  136. MIKE WRIGHT & ASSOCIATES INC.
  137. MNP LTD / MNP LTEE
  138. MORATAYA CORP.
  139. MORGAN & PARTNERS INC.
  140. MOSES ADVISORY GROUP INC.
  141. MSI SPERGEL INC
  142. McLENNAN & COMPANY LTD.
  143. N. SEGUIN INC.
  144. NATHALIE BRAULT SYNDIC INC.
  145. NOEL R. ANDREWS & ASSOCIATES INC.
  146. NOISEUX SYNDIC INC.
  147. PADDON + YORKE INC.
  148. PAT ROBINSON INC.
  149. PAUL J. PICKERING AND ASSOCIATES LIMITED
  150. PETRIE & ASSOCIATES INC.
  151. PETRIE RAYMOND INC.
  152. PHONG SU & ASSOCIATES INC.
  153. PIERRE GUAY SYNDIC INC.
  154. PIERRE ROY & ASSOCIES INC.
  155. PINDER BUECKERT & ASSOCIATES INC.
  156. PINSKY, BISSON INC.
  157. POLLARD & ASSOCIATES INC.
  158. POMERLEAU & ASSOCIES SYNDIC INC.
  159. POUPART SYNDIC INC.
  160. POWELL ASSOCIATES LTD
  161. PRICEWATERHOUSECOOPERS INC.
  162. PRIMEAU PROULX & ASSOCIES INC.
  163. QUINNEY & ASSOCIATES LTD.
  164. R. WEST & ASSOCIATES INC.
  165. RALPH CULP AND ASSOCIATES INC.
  166. RASTAN & ASSOCIATES INC.
  167. RAYMOND CHABOT INC.
  168. REMOLINO and ASSOCIATES INC.
  169. RICHARD BURNSIDE & ASSOCIATES LTD.
  170. RICHARD KILLEN & ASSOCIATES LTD.
  171. RICHARD LAPOINTE & ASSOCIES INC.
  172. RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  173. RISMAN ZYSMAN INC
  174. RITA ANDERSON & ASSOCIATES INC.
  175. ROSEN GOLDBERG INC.
  176. ROSS ADVISORY GROUP INC.
  177. ROY, METIVIER, ROBERGE INC.
  178. RSM Canada Limited
  179. RUMANEK & COMPANY LTD.
  180. RUSINEK & ASSOCIATES INC.
  181. RUSSO CORP.
  182. S. FUNTIG & ASSOCIATES INC.
  183. S. R. STACK & COMPANY LTD.
  184. S. W. HOPKINS & ASSOCIATES INC.
  185. SALYZYN & ASSOCIATES LIMITED
  186. SCHONFELD INC.
  187. SCHWARTZ LEVITSKY FELDMAN INC.
  188. SCOTT, PICHELLI & EASTER LIMITED
  189. SHEILA SMELT AND ASSOCIATES INC.
  190. SHERIFF SOLE & MADEJ INC.
  191. SMITH CAGEORGE BAILEY, INC.
  192. SMYTHE INSOLVENCY INC.
  193. STEVE WELKER AND COMPANY INC.
  194. SURGESON CARSON C/O RAYMOND CHABOT INC.
  195. T. CARLETON & CO INC
  196. TAYLOR LEIBOW INC.
  197. THE BOWRA GROUP INC.
  198. THE FRYZUK GROUP INC.
  199. THE FULLER LANDAU GROUP INC.
  200. THE OAKMAN GROUP INC.
  201. TODD MCMAHON INC.
  202. TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  203. VINE AND WILLIAMS INC
  204. WASSERMAN RAMSAY INC.
  205. WBLI INCORPORATED
  206. WELKER & ASSOCIATES INC.
  207. WIHNAN TRUSTEE CORPORATION
  208. YANCH, DEY & ASSOCIATES LTD.
  209. ZEIFMAN PARTNERS INC.
  210. ZIZZO & PARTNERS INC.
  211. 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 - GOLDHAR & ASSOCIATES LTD
  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
  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. COVENT, WARREN R.
  194. COWAN, WESLEY JONATHAN - MNP LTD / MNP LTEE
  195. CRAIG, COLLEEN - C.E. CRAIG & ASSOCIATES INC.
  196. CRAMM, DEREK GEORGE - MNP LTD / MNP LTEE
  197. CRANDALL, LAWRENCE - GRANT THORNTON LIMITED
  198. CRAWLEY, PETER KEITH - A. FARBER & PARTNERS INC.
  199. CREBER, MICHAEL GEORGE - GRANT THORNTON LIMITED
  200. CROCKER, DARREN M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  201. CUKIERMAN, EREZ - A. FARBER & PARTNERS INC.
  202. CULLEN, RICHARD SCOTT - JANES & NOSEWORTHY LIMITED
  203. CULP, RALPH ALLISON - RALPH CULP AND ASSOCIATES INC.
  204. CUSSON, JEAN-FRANCOIS - RAYMOND CHABOT INC.
  205. CYR, MARTIN - A. FARBER & PARTNERS LTD.
  206. D'SA, APOLONIA - ALBERT GELMAN INC.
  207. DAHER, TANIA - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  208. DAIGNEAULT, MARTIN - ERNST & YOUNG INC.
  209. DALGLEISH, ANDREW - ANDREW DALGLEISH & ASSOCIATES /ASSOCIES INC.
  210. DAMIANI, STEFANO - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  211. DANEAU, PHILIPPE - RAYMOND CHABOT INC.
  212. DAOUST, HUGO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  213. DARBY, PAUL JAMES - PRICEWATERHOUSECOOPERS INC.
  214. DAVIDSON, JAMES GEORGE
  215. DAY, JORDAN ARTHUR - BDO CANADA LIMITED / BDO CANADA LIMITEE
  216. DE BROUX, STEPHANE - KPMG INC.
  217. DEAN, MICHAEL PHILIP
  218. DEDIC, SVEN - KPMG INC.
  219. DELABARRE, LYNN DIANNE
  220. DELACAS, MARINO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  221. DELANEY, COLLEEN
  222. DELO, JOHN FREDERICK - A. FARBER & PARTNERS INC.
  223. DELWAIDE, YVON
  224. DENEGA, BRIAN MICHAEL - ERNST & YOUNG INC.
  225. DENIS, MARIO - ERNST & YOUNG INC.
  226. DENTON, PAUL J. - A. FARBER & PARTNERS INC.
  227. DESAULNIERS, SHANNON PATRICIA - HOYES, MICHALOS & ASSOCIATES INC.
  228. DESAUTELS, SOPHIE - RAYMOND CHABOT INC.
  229. DESLANDES, DOMINIC - RAYMOND CHABOT INC.
  230. DESMARAIS, MELODY ANN - JOHN S. BEVERLEY & ASSOCIATES INC.
  231. DESSUREAULT, TANIA - BERNIER & ASSOCIES/ ASSOCIATES INC.
  232. DEVLETIAN, JERRY JIRAIR - DEVLETIAN & ASSOCIES INC.
  233. DEY, KELLY LYNN - YANCH, DEY & ASSOCIATES LTD.
  234. DHANANI, ARIF NAZARALI - RSM Canada Limited
  235. DHANANI, RAHEMAN N. J. - A. FARBER & PARTNERS INC.
  236. DI GUGLIELMO, GAETANO - MNP LTD / MNP LTEE
  237. DIAMOND, MAYER - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  238. DODICK, RAHN - DODICK LANDAU INC.
  239. DOELL, VICTORIA JANE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  240. DOROSIEWICZ, SUZANNE MAXINE - A. FARBER & PARTNERS INC.
  241. DOYLE, BRIAN PHILIP - DOYLE SALEWSKI INC.
  242. DOYON, MARC-ETIENNE - JEAN FORTIN & ASSOCIES SYNDIC INC
  243. DRANE, JULIANA NANCY - BDO CANADA LIMITED / BDO CANADA LIMITEE
  244. DRAPER, SHELBY NICOLE
  245. DREWCOCK, LEAH NICOLE - MNP LTD / MNP LTEE
  246. DRUKER, DAVID
  247. DRUKER, MAX B
  248. DUBE, JOHANNE - RAYMOND CHABOT INC.
  249. DUBOIS, PIERRE-OLIVIER - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  250. DUCHENE, STEFAN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  251. DUGAS, JORDAN - AC STEVENSON & PARTNERS LTD.
  252. DUWYN, ROBYN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  253. DZIEDZIC, PHILIP FREDERICK
  254. EAKINS, GEORGE MARTIN - GRANT THORNTON LIMITED
  255. EASTER, JOEL CHARLES - SCOTT, PICHELLI & EASTER LIMITED
  256. EDGAR, BROCK J. - FTI CONSULTING CANADA INC.
  257. EDWARDS, NURHALIZA AZLY - MNP LTD / MNP LTEE
  258. ELYEA, BLAKE MONTAGUE
  259. ERLICH, ADAM MARK - THE FULLER LANDAU GROUP INC.
  260. EVANS, SHERRI LEE - A. FARBER & PARTNERS INC.
  261. EVERETT, JOHN M.
  262. EXELBY, WILLIAM ANTHONY - EXELBY & PARTNERS LTD.
  263. FABER, DANIEL WALTER - FABER INC.
  264. FABIANO, FRANCO - GRANT THORNTON LIMITED
  265. FARBER, ALAN IAN - A. FARBER & PARTNERS INC.
  266. FARKAS, PETER PAUL - KSV KOFMAN INC.
  267. FARMER, ROBERT - JEAN FORTIN & ASSOCIES SYNDIC INC
  268. FAUBERT, NATALIE - FONTAINE & ASSOCIATES INC
  269. FAUCHER, GEORGES - BRESSE SYNDICS INC.
  270. FAWDREY, TARAH - MNP LTD / MNP LTEE
  271. FERGUSON, STEPHEN JOHN - ALVAREZ & MARSAL CANADA INC.
  272. FILICE, DAVID - THE FULLER LANDAU GROUP INC.
  273. FILIPPONE, CLAUDIO - PRICEWATERHOUSECOOPERS INC.
  274. FILLION, JEANNOT - JEANNOT FILLION SYNDIC INC.
  275. FINDLAY, JAMES ERIC - MNP LTD / MNP LTEE
  276. FISET, BRIAN - FISET&ASSOCIES SYNDIC INC/FISET&PRTNRS TRUSTEE INC
  277. FISET, ETIENNE - RAYMOND CHABOT INC.
  278. FISHER, ADAM BENJAMIN - HARRIS & PARTNERS INC
  279. FISHER, ANDREW ALLAN
  280. FLEMING, SEAN - PRICEWATERHOUSECOOPERS INC.
  281. FONG, VICTOR - FONG & PARTNERS INC.
  282. FONTAINE, BENOIT - RAYMOND CHABOT INC.
  283. FONTAINE, GREGORY JAMES - FONTAINE & ASSOCIATES INC
  284. FORAN, GERARD THOMAS - E. SANDS & ASSOCIATES INC.
  285. FORBES, KATHERINE - KPMG INC.
  286. FORGET, KELLY ANNE MARIE - CAMERON - OKOLITA INC.
  287. FORTIN, JEAN - JEAN FORTIN & ASSOCIES SYNDIC INC
  288. FORTIN, PIERRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  289. FOX-MILES, RHONDA TRACEY - FOX-MILES & ASSOCIATES INC.
  290. FRANCHEVILLE, HENRY MURRAY - GRANT THORNTON LIMITED
  291. FRANCO, MARTIN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  292. FRECHETTE, GERARD - FRECHETTE & ASSOCIES INC.
  293. FREDERICK, REBECCA MAUREEN - FREDERICK & COMPANY LTD
  294. FRENCH, RUSSELL
  295. FRENDO, GENE PETER - FRENDO AND PARTNERS INC.
  296. FRENKIEL, COREY
  297. FRITZ, JOHN ROBERT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  298. FRY, DAVID LEIGHTON - RICHARD KILLEN & ASSOCIATES LTD.
  299. FRYZUK, CRAIG ALEXANDER - THE FRYZUK GROUP INC.
  300. FULLER, MELANIE RACHELLE - MNP LTD / MNP LTEE
  301. FUNG, KAREN - ERNST & YOUNG INC.
  302. FUNTIG, STEPHEN CLIFFORD - S. FUNTIG & ASSOCIATES INC.
  303. GABBAY, ANDRE - ANDRE GABBAY & ASSOCIES INC.
  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. GEORGE, DAVID ALEXANDER
  319. GIBSON, PETER DAVID
  320. GIGUERE, JOHANNE - PIERRE ROY & ASSOCIES INC.
  321. GILBERT, FRANCOIS - FONTAINE & ASSOCIATES INC
  322. GILBERTSON, LANA RHEA - MNP LTD / MNP LTEE
  323. GILCHRIST, JAMES FREDERICK
  324. GINGRAS, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  325. GINGUES, BENOIT - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  326. GIRARDI, DANIEL JOSEPH - MNP LTD / MNP LTEE
  327. GIROUARD, DANIEL - DANIEL GIROUARD & ASSOCIES INC.
  328. GIROUX, LORRAINE EVELYN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  329. GLADWIN, GORDON ALAN
  330. GLOVER, KENNETH RAYMOND GOSFORD - GLOVER-DRENNAN INC.
  331. GODBOLD, MURRAY REA
  332. GOGUEN, JEAN B. - GRANT THORNTON LIMITED
  333. GOLDBAND, DAVID - GRANT THORNTON LIMITED
  334. GOLDBERG, STEVEN WARREN HOWARD - ROSEN GOLDBERG INC.
  335. GOLDBLATT, GILLIAN LAUREN - MSI SPERGEL INC
  336. GOLDHAR, RICHARD - GOLDHAR & ASSOCIATES LTD
  337. GOLDING, DAWN - GOLDING & ASSOCIATES LIMITED
  338. GOLDING, MATTHEW JACOB
  339. GOLDSTEIN, NOAH - KSV KOFMAN INC.
  340. GONTHIER, SUSAN
  341. GOSSE, GREGORY STEVEN - MNP LTD / MNP LTEE
  342. GOTH, BARTON KELSEY - GOTH & COMPANY LTD.
  343. GOTH, JAMES DAVID - GOTH & COMPANY LTD.
  344. GOWLING, DAVID DELMER - MNP LTD / MNP LTEE
  345. GRACI, JOSEPH PAUL - J.P. GRACI & ASSOCIATES LTD.
  346. GRAHAM, JAMES KENNETH - SCHWARTZ LEVITSKY FELDMAN INC.
  347. GRANT, MICHELLE - ERNST & YOUNG INC.
  348. GRAY, KRISTIN - THE BOWRA GROUP INC.
  349. GRISE, JOEL - FONTAINE & ASSOCIATES INC
  350. GROSS, HOWARD IAN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  351. GUAY, PIERRE - PIERRE GUAY SYNDIC INC.
  352. GULJA, KATHREN TINA - DAVID REYNOLDS AND ASSOCIATES INC.
  353. GURNEY, STUART DEANE - E. SANDS & ASSOCIATES INC.
  354. GUTFREUND, IZYDORE GEORGE
  355. GYLDENBJERG, LAURA LEE - LAURA GYLDENBJERG & ASSOCIATES INC.
  356. HADDAD, NAGI - BOILY HADDAD INC.
  357. HAFNER, GUENTER BILL
  358. HAMEL, DENIS
  359. HAMEL, JEAN-CHRISTOPHE - PRICEWATERHOUSECOOPERS INC.
  360. HAMILTON, GRAEME - CROWE SOBERMAN INC.
  361. HAMILTON, RICHARD DONALD
  362. HAMILTON, SHARON SARITA - ERNST & YOUNG INC.
  363. HAN, YIFEI - ERNST & YOUNG INC.
  364. HARA, RAJVINDER SINGH - E. SANDS & ASSOCIATES INC.
  365. HARALOVICH, JOHN PIERRE - MNP LTD / MNP LTEE
  366. HARDIE, ANDREW RONALD - HARDIE & KELLY INC.
  367. HARLANG, ROBERT - KSV KOFMAN INC.
  368. HARPIN, ROBERT - RAYMOND CHABOT INC.
  369. HARRIS, JAY TOBIN - HARRIS & PARTNERS INC
  370. HARRIS, KYLE ALEXANDER - HARRIS & PARTNERS INC
  371. HARRIS, MATHEW McGRATH - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  372. HARRISON, CATHERINE ANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  373. HAYES, HOWARD - HOYES, MICHALOS & ASSOCIATES INC.
  374. HEALEY, JOSEPH ANTHONY - ERNST & YOUNG INC.
  375. HEBERT, ANDRE - DEMERS BEAULNE INC.
  376. HELKAA, DERYCK - FTI CONSULTING CANADA INC.
  377. HENDRIKS, JOHN - A. FARBER & PARTNERS INC.
  378. HENECHOWICZ, JERRY - MNP LTD / MNP LTEE
  379. HERMAN, LOIS - MNP LTD / MNP LTEE
  380. HERPERS, ALEXANDER
  381. HESSEL, DIANE SIMONE
  382. HICKEY, PAUL DAVID
  383. HO, ALISON - ERNST & YOUNG INC.
  384. HOBBS, JOHN BROCK
  385. HONESS, NEIL ANDREW - KPMG INC.
  386. HOOLEY, BONNIE GAIL - L. C. TAYLOR & CO. LTD.
  387. HOPKINS, STANLEY WARD - S. W. HOPKINS & ASSOCIATES INC.
  388. HOPPENHEIM, HOWARD BARNETT
  389. HORNBOSTEL, DEBORAH - MSI SPERGEL INC
  390. HORVATH, KAREN ANNE - FABER INC.
  391. HOULDEN, BRENT MARSHALL WOOD
  392. HOULE, GUYLAINE - PIERRE ROY & ASSOCIES INC.
  393. HOULE, MARC-ANDRE - HOULE ROY S.A.
  394. HOWE, DAVID ALEXANDER - JANES & NOSEWORTHY LIMITED
  395. HOWELL, TODD RONALD - STEVE WELKER AND COMPANY INC.
  396. HOWITT, GARY G. - EXELBY & PARTNERS LTD.
  397. HOYES, JOHN DOUGLAS - HOYES, MICHALOS & ASSOCIATES INC.
  398. HRISTOW, CATHERINE ANN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  399. HSU, FELIX
  400. HUBER, GLEN ARIEL
  401. HUDSON, BRUCE GORDON - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  402. HUIZINGH, LAMBERT
  403. HUMES, JANET LYNN - E. SANDS & ASSOCIATES INC.
  404. HUNT, ROBERT CHARLES - GRANT THORNTON LIMITED
  405. HUNTER, FRANCYNE - ALLAN MARSHALL & ASSOCIATES INC.
  406. HUOT, AUDREY - PRICEWATERHOUSECOOPERS INC.
  407. HUOT, FRANCOIS - FRANCOIS HUOT & ASSOCIES SYNDIC LTEE
  408. HUSSAIN, JODAT FAHAD
  409. HUTCHENS, ALAN JOHN - ALVAREZ & MARSAL CANADA INC.
  410. HUTCHENS, DERRICK - JANES & NOSEWORTHY LIMITED
  411. IANNI, ANTHONY - ERNST & YOUNG INC.
  412. IANNITELLO, SEBASTIEN - IANNITELLO & ASSOCIES INC.
  413. IBBOTT, GREGORY BRUCE - MNP LTD / MNP LTEE
  414. IHNATIUK, PAUL THEODORE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  415. JAGLOWITZ, FRANK J
  416. JOFFE, JONATHAN SAMUEL - KSV KOFMAN INC.
  417. JOHNSON, BERT JEFFREY - PRICEWATERHOUSECOOPERS INC.
  418. JOHNSON, DOUGLAS BRUCE - ERNST & YOUNG INC.
  419. JOHNSON, JAIME - GRANT THORNTON LIMITED
  420. JOHNSON, KAREN - MNP LTD / MNP LTEE
  421. JOHNSON, ROBERT DALTON - ALLAN MARSHALL & ASSOCIATES INC.
  422. JONES, DOUGLAS OWEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  423. JONES, NEIL B. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  424. JORDAN, PHILIPPE - PRICEWATERHOUSECOOPERS INC.
  425. JUDD, GREGORY - KUNJAR SHARMA & ASSOCIATES INC.
  426. JUNG, SUSAN EDNA LUISE - WELKER & ASSOCIATES INC.
  427. KANABAR, RAKESH LALIT
  428. KAPLAN, MATTHEW - ERNST & YOUNG INC.
  429. KARKOUTLIAN, JOHN
  430. KARPEL, GREG ALAN - ALVAREZ & MARSAL CANADA INC.
  431. KEEBLE, JEFF - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  432. KEHTLER, LAURA - E. SANDS & ASSOCIATES INC.
  433. KELLY, MARC EDWARD - HARDIE & KELLY INC.
  434. KEMP-GEE, MARK - GRANT THORNTON LIMITED
  435. KENNEDY, JULIE DIANE - MNP LTD / MNP LTEE
  436. KERBEL, JEFFREY DANIEL - ERNST & YOUNG INC.
  437. KIBEL, ILAN - BAIGEL CORP.
  438. KIDECKEL, JOEL WAYNE - MNP LTD / MNP LTEE
  439. KILLEN, RICHARD JOHN - RICHARD KILLEN & ASSOCIATES LTD.
  440. KILNER, ROBERT WILLIAM - MSI SPERGEL INC
  441. KIMEL, KAREN - A. FARBER & PARTNERS INC.
  442. KINSMAN, GEORGE - ERNST & YOUNG INC.
  443. KISH, DENNIS JOHN - A. FARBER & PARTNERS INC.
  444. KISLUK, FRANK SHELDON - MSI SPERGEL INC
  445. KLEIN, RON MOSE - BRIEF & ASSOCIATES INC.
  446. KOBBERT, RANDY FRANK - MNP LTD / MNP LTEE
  447. KOEHLI, SHELLEY LYNNE - SMYTHE INSOLVENCY INC.
  448. KOFMAN, ROBERT DAVID - KSV KOFMAN INC.
  449. KONOWALCHUK, OREST M. P. - ALVAREZ & MARSAL CANADA INC.
  450. KOREN, AVI
  451. KORNUTA, NAIDA - MNP LTD / MNP LTEE
  452. KORONEOS, ANNA - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  453. KOZLOWSKI, MARIE DOROTHY - HARDIE & KELLY INC.
  454. KRIEGER, JONATHAN DAVID - GRANT THORNTON LIMITED
  455. KRIEGER, MICHAEL ARYEH DAVID - KRIEGER & COMPANY INC.
  456. KRIEGER, PERRY - BDO CANADA LIMITED / BDO CANADA LIMITEE
  457. KROEGER, VICTOR PAUL - MNP LTD / MNP LTEE
  458. KROLL, JEREMY NORMAN - BAIGEL CORP.
  459. KWAN, WILSON - PRICEWATERHOUSECOOPERS INC.
  460. KWASNICKY, DEBORA V. - D. KWASNICKY & ASSOCIATES INC.
  461. KWOK, AUGUSTINE - MNP LTD / MNP LTEE
  462. LABARRE, SYLVIE - ROY, METIVIER, ROBERGE INC.
  463. LABBE, NATHALY
  464. LABELLE, ANDRE - LABELLE, MARQUIS INC.
  465. LACASSE, PIERRE - RAYMOND CHABOT INC.
  466. LACHANCE, FREDERIC - MNP LTD / MNP LTEE
  467. LACHANCE, STEPHANE - DEMERS BEAULNE INC.
  468. LACHANCE, SYLVAIN - LEMIEUX NOLET INC.
  469. LACROIX, CLAUDE M. - BELHUMEUR SYNDICS INC.
  470. LAFLAMME, GAETAN - PETRIE RAYMOND INC.
  471. LAFRENIERE, MARC - RAYMOND CHABOT INC.
  472. LAFRENIERE, PAUL - LAFRENIERE GBM INC.
  473. LAI, DEREK - CROWE MACKAY & COMPANY LTD
  474. LAIKEN, ADAM
  475. LAKERAM, ANN - GRANT THORNTON LIMITED
  476. LALANDE, LYNDA - RAYMOND CHABOT INC.
  477. LALONDE, VERONIQUE - RAYMOND CHABOT INC.
  478. LANDAU, HOWARD - DODICK LANDAU INC.
  479. LANDERS, ROSS DAVID - GREEN LANDERS LIMITED
  480. LANDRY, GUILLAUME - RAYMOND CHABOT INC.
  481. LANDRY, SANDRA - MNP LTD / MNP LTEE
  482. LANGEVIN, LOUIS OLIVIER - LOUIS LANGEVIN INC.
  483. LANGLOIS, REAL
  484. LAPOINTE, RICHARD - RICHARD LAPOINTE & ASSOCIES INC.
  485. LAPOINTE, SYLVAIN - BLT LAPOINTE & ASSOCIES INC.
  486. LAPORTE, PIERRE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  487. LAROCQUE, LYNE
  488. LAROCQUE, RAYMOND PHILIPPE
  489. LAROUCHE, MICHEL - MICHEL LAROUCHE SYNDIC S.A.
  490. LAURENCELLE, ANDREE ANNE - COLLINS BARROW BROWN INC.
  491. LAVOIE, MICHEL - RAYMOND CHABOT INC.
  492. LAW, PUI LAM - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  493. LAW, RUSSELL DAVID - CROWE MACKAY & COMPANY LTD
  494. LAZARD, JEAN MAURICE JOSEPH - LAZARD & ASSOCIATES INC.
  495. LAZER, JOEL H.
  496. LEBEL, ERIC - RAYMOND CHABOT INC.
  497. LEBEL, JEAN-FRANCOIS
  498. LEBLANC, PIERRE - GROUPE LEBLANC SYNDIC INC.
  499. LEBLANC, STEPHANIE - PRICEWATERHOUSECOOPERS INC.
  500. LEBLOND, STEPHANE - LEBLOND ET ASSOCIES INC.
  501. LEDUC, RENE C.
  502. LEE, DOUGLAS SCOTT - DOUG LEE & ASSOCIATES INC.
  503. LEE, HUEY - KPMG INC.
  504. LEET, DONALD ALLEN - POWELL ASSOCIATES LTD
  505. LEGALL, COLLIN JOEL - LAZER GRANT INC.
  506. LEIGH, MELANIE J. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  507. LELIEVRE, JEAN - JEAN LELIEVRE SYNDIC
  508. LEM, MATTHEW ERIC - MNP LTD / MNP LTEE
  509. LEMIEUX, PIERRE - BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  510. LENART, KATHY MAY - TAYLOR LEIBOW INC.
  511. LEONARD, JOELLE - RAYMOND CHABOT INC.
  512. LEONG, CHEE-KONG
  513. LEPINE, RICHARD - KPMG INC.
  514. LESSARD, MARTINE - MNP LTD / MNP LTEE
  515. LEUNG, WARREN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  516. LEVY, HYLTON BRETT - A. FARBER & PARTNERS INC.
  517. LEWIS, DAVID JASON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  518. LEWIS, JEFFREY RICHARD - HOYES, MICHALOS & ASSOCIATES INC.
  519. LI, NA (JENNA) - KUNJAR SHARMA & ASSOCIATES INC.
  520. LIBERTY, KAREN ELIZABETH - MNP LTD / MNP LTEE
  521. LIEBERMAN, NAOMI RUCHAMA
  522. LIFMAN, GARY DESMOND - A. FARBER & PARTNERS INC.
  523. LINK, ROBERT GARTH - LINK & ASSOCIATES INC.
  524. LIPMAN, HARVEY SEYMOUR - MSI SPERGEL INC
  525. LITVACK, BRYAN
  526. LITWACK, NOAH MICHAEL - A. FARBER & PARTNERS INC.
  527. LOCK, ANGELA TRACY - A. FARBER & PARTNERS LTD.
  528. LOCKE, THOMAS FREDERICK - LOCKE CONSULTING INC.
  529. LOGAN-KLASSEN, JENNIFER - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  530. LOISELLE, STANLEY CLAUDE - RAYMOND CHABOT INC.
  531. LOMAS, GEORGE B - MNP LTD / MNP LTEE
  532. LONERGAN, CLARK - BDO CANADA LIMITED / BDO CANADA LIMITEE
  533. LORTIE, PIERRE - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  534. LOSIER, JEAN-DENIS - RAYMOND CHABOT INC.
  535. LOWE, TRACEY A. - E. SANDS & ASSOCIATES INC.
  536. LUCKIN, BRETT MARKE - A. FARBER & PARTNERS LTD.
  537. LUKCA, JOHN - JEAN FORTIN & ASSOCIES SYNDIC INC
  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 - BAKER TILLY WM INC.
  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
  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 - BAKER TILLY WM INC.
  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
  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 - HOYES, MICHALOS & ASSOCIATES 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. PALMER, HOLLY MARIE - ERNST & YOUNG INC.
  705. PALMER, WAYNE KEVIN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  706. PARADIS, NADIA - RAYMOND CHABOT INC.
  707. PARE, MICHEL - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  708. PARENT, MAUREEN - MNP LTD / MNP LTEE
  709. PARISI, JOSEPHINE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  710. PASCAL, NICOLAS - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  711. PATEL, PRITESH - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  712. PAUL, LINDA JUNE - MNP LTD / MNP LTEE
  713. PEAKE, BARRY JOHN - A. FARBER & PARTNERS INC.
  714. PEAKE, NORMAN KENNETH - PADDON + YORKE INC.
  715. PEARL, KEN LAWRENCE - THE FULLER LANDAU GROUP INC.
  716. PEDE, JENNIFER - PRICEWATERHOUSECOOPERS INC.
  717. PELECK, STEVEN PETER
  718. PELLARIN, JEFF P.
  719. PELOQUIN, DAVID
  720. PENNEY, IAN JASON - JANES & NOSEWORTHY LIMITED
  721. PENSTON, JEFFREY - WELKER & ASSOCIATES INC.
  722. PERNICA, JOSEPH
  723. PERRAULT, ANNE ISABELLE - ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  724. PESNER, MICHAEL
  725. PETRIE, ALISON ANNE - PETRIE & ASSOCIATES INC.
  726. PETTAI, DAVID
  727. PETTIGREW, PAUL - PRICEWATERHOUSECOOPERS INC.
  728. PHANEUF, EMMANUEL - RAYMOND CHABOT INC.
  729. PICARD, JOEL WILLIAM JOSEPH - FONTAINE & ASSOCIATES INC
  730. PICHELLI, PETER - SCOTT, PICHELLI & EASTER LIMITED
  731. PICKERING, BEN ROSS
  732. PICKERING, PAUL - PAUL J. PICKERING AND ASSOCIATES LIMITED
  733. PICKETT, MICHELLE MARIE - PRICEWATERHOUSECOOPERS INC.
  734. PIGEON, FRANCE - GROUPE PIGEON SYNDICS INC.
  735. PIGEON, YVES
  736. PINSKY, MURRAY LEON - PINSKY, BISSON INC.
  737. POIRIER, ANN CLAIRE - POWELL ASSOCIATES LTD
  738. POIRIER, MARTIN - LEMIEUX NOLET INC.
  739. POLAK, NICOLE LYNN - BROMWICH & SMITH INC.
  740. POLLACK, DANIEL A.
  741. POLLARD, ANGELA KAREN - POLLARD & ASSOCIATES INC.
  742. POMERLEAU, JOSEE - POMERLEAU & ASSOCIES SYNDIC INC.
  743. PONTING, DAVID SCOTT - A. FARBER & PARTNERS INC.
  744. POON, CASSIE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  745. POREPA, JODI
  746. PORTER, CHRISTOPHER JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  747. POULIN DE COURVAL, JEAN-MARC
  748. POULIN, LUC - ERNST & YOUNG INC.
  749. POULOS, EUGENIA - ALVAREZ & MARSAL CANADA INC.
  750. POUPART, PATRICK - POUPART SYNDIC INC.
  751. POWELL, ROBERT WADE - POWELL ASSOCIATES LTD
  752. POWELL, THOMAS - ALVAREZ & MARSAL CANADA INC.
  753. POWELL, TINA MARIE - MNP LTD / MNP LTEE
  754. POWROZNIK, GARY DONALD - G. POWROZNIK GROUP INC.
  755. PRENTICE, DEAN TERRENCE - MNP LTD / MNP LTEE
  756. PRICE, JEFFREY ROBERT - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  757. PRICE, ROBERT EDWIN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  758. PRIEUR, COLLEEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  759. PRIMEAU, RICHARD - PRIMEAU PROULX & ASSOCIES INC.
  760. PRINCE, GREGORY NORMAN - PRICEWATERHOUSECOOPERS INC.
  761. PRINGLE, TREVOR BICKFORD - MSI SPERGEL INC
  762. PRITCHARD, BRIAN JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  763. PRONOVOST, ERIC - ROY, METIVIER, ROBERGE INC.
  764. PROULX, SYLVAIN - PRIMEAU PROULX & ASSOCIES INC.
  765. QUINN, DOUGLAS CHARLES - CAMERON - OKOLITA INC.
  766. QUINNEY, JASON PAUL - HOYES, MICHALOS & ASSOCIATES INC.
  767. QUINNEY, RICHARD GRAHAM - QUINNEY & ASSOCIATES LTD.
  768. RABY, BRIAN - BRIAN RABY & ASSOCIATES INC.
  769. RACICOT, EMMANUEL-HUGO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  770. RANCOURT, NATHALIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  771. RASTAN, MINA - RASTAN & ASSOCIATES INC.
  772. RAUF, ADAM AKBAR - MSI SPERGEL INC
  773. REID, DAVID BARRY
  774. REID, TIMOTHY HUGH
  775. REIDPATH, SUSAN KATHLEEN
  776. REIMCHE, JONATHAN - PRICEWATERHOUSECOOPERS INC.
  777. REMILLARD, DENIS
  778. REMOLINO CIFUENTES, FRANCISCO JAVIER - REMOLINO and ASSOCIATES INC.
  779. RENAUD, JOCELYN - RAYMOND CHABOT INC.
  780. RENNIE, W. STEWART - BDO CANADA LIMITED / BDO CANADA LIMITEE
  781. RETHORE, MARCEL - KPMG INC.
  782. REYNOLDS, DAVID THOMAS - DAVID REYNOLDS AND ASSOCIATES INC.
  783. REYNOLDS, PHILIP JOSEPH - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  784. REYNOLDS, TANYA - MNP LTD / MNP LTEE
  785. REZNICHENKO, JULIA - CROWE SOBERMAN INC.
  786. RICHARD, FREDERIC - GROUPE LEBLANC SYNDIC INC.
  787. RICHARD, LAURIER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  788. RICHARDSON, DAVID IAN
  789. RICHER, FREIDA MARIE - GRANT THORNTON LIMITED
  790. RICKARD, MARIA - MARIA RICKARD & ASSOCIATES INC.
  791. RIGLIN, CASSIE - ERNST & YOUNG INC.
  792. RIOUX, PASCAL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  793. RISMAN, FRANK - RISMAN ZYSMAN INC
  794. RIVARD, GILLES - JEAN FORTIN & ASSOCIES SYNDIC INC
  795. RIZARRI, HANS - CROWE SOBERMAN INC.
  796. ROBBS, KENNETH DAVID - FONTAINE & ASSOCIATES INC
  797. ROBERGE, JOSE - ROY, METIVIER, ROBERGE INC.
  798. ROBERGE, PATRICK - RAYMOND CHABOT INC.
  799. ROBERTS, CLINTON - PRICEWATERHOUSECOOPERS INC.
  800. ROBERTS, LISA JANE
  801. ROBILLARD, GILLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  802. ROBINSON, PATRICIA - PAT ROBINSON INC.
  803. ROBINSON, RICHARD GEOFFREY E - GRANT THORNTON LIMITED
  804. ROBITAILLE, MARTINE - PIERRE ROY & ASSOCIES INC.
  805. RODRIGUES, JERVIS CYRIL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  806. ROGERS, TERRENCE CHARLES - SMYTHE INSOLVENCY INC.
  807. ROMANIUK, STANLEY - A.C. WARING & ASSOCIATES 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.
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