List of all Licensed Insolvency Trustees and Licensed Insolvency Trustee Firms

  • 210 Licensed Insolvency Trustee Firm(s) Found
  • 1,037 Individual Licensed Insolvency Trustee(s) Found

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210 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
    ALLARD BISSON INC.
  11. View Firm's Licensed Insolvency Trustees
    ALVAREZ & MARSAL CANADA INC.
  12. View Firm's Licensed Insolvency Trustees
    ANDRE ALLARD & ASSOCIES INC.
  13. View Firm's Licensed Insolvency Trustees
    ANDRE GABBAY & ASSOCIES INC.
  14. View Firm's Licensed Insolvency Trustees
    ANDREA ORR INC.
  15. View Firm's Licensed Insolvency Trustees
    ANDREW DALGLEISH & ASSOCIATES /ASSOCIES INC.
  16. View Firm's Licensed Insolvency Trustees
    ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  17. View Firm's Licensed Insolvency Trustees
    BAIGEL CORP.
  18. View Firm's Licensed Insolvency Trustees
    BAKER TILLY OTTAWA LTD.
  19. View Firm's Licensed Insolvency Trustees
    BAKER TILLY WM INC.
  20. View Firm's Licensed Insolvency Trustees
    BARRY NYKYFORUK & ASSOCIATES INC.
  21. View Firm's Licensed Insolvency Trustees
    BDO CANADA LIMITED / BDO CANADA LIMITEE
  22. View Firm's Licensed Insolvency Trustees
    BEAUDIN GROUPE CONSEIL INC.
  23. View Firm's Licensed Insolvency Trustees
    BELHUMEUR SYNDICS INC.
  24. View Firm's Licensed Insolvency Trustees
    BERNIER & ASSOCIES/ ASSOCIATES INC.
  25. View Firm's Licensed Insolvency Trustees
    BETH MAYNARD & ASSOCIATES. INC.
  26. View Firm's Licensed Insolvency Trustees
    BLT LAPOINTE & ASSOCIES INC.
  27. View Firm's Licensed Insolvency Trustees
    BOALE, WOOD & COMPANY LTD.
  28. View Firm's Licensed Insolvency Trustees
    BOILY HADDAD INC.
  29. View Firm's Licensed Insolvency Trustees
    BORSELLINO CONSULTING INC.
  30. View Firm's Licensed Insolvency Trustees
    BRESSE SYNDICS INC.
  31. View Firm's Licensed Insolvency Trustees
    BRIAN RABY & ASSOCIATES INC.
  32. View Firm's Licensed Insolvency Trustees
    BRIEF & ASSOCIATES INC.
  33. View Firm's Licensed Insolvency Trustees
    BROMWICH & SMITH INC.
  34. View Firm's Licensed Insolvency Trustees
    BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  35. View Firm's Licensed Insolvency Trustees
    C. Buhler & Associates Ltd.
  36. View Firm's Licensed Insolvency Trustees
    C. CHEVELDAVE & ASSOCIATES LTD.
  37. View Firm's Licensed Insolvency Trustees
    C.E. CRAIG & ASSOCIATES INC.
  38. View Firm's Licensed Insolvency Trustees
    CAMERON - OKOLITA INC.
  39. View Firm's Licensed Insolvency Trustees
    CAMPBELL, SAUNDERS LTD
  40. View Firm's Licensed Insolvency Trustees
    CHANDE & COMPANY INC.
  41. View Firm's Licensed Insolvency Trustees
    CHARLES ADVISORY SERVICES INC.
  42. View Firm's Licensed Insolvency Trustees
    CHOREL & ASSOCIES INC.
  43. View Firm's Licensed Insolvency Trustees
    COOPER & COMPANY LTD. C/O DODICK LANDAU INC.
  44. View Firm's Licensed Insolvency Trustees
    CRAWFORD, SMITH AND SWALLOW INC.
  45. View Firm's Licensed Insolvency Trustees
    CROWE MACKAY & COMPANY LTD
  46. View Firm's Licensed Insolvency Trustees
    CROWE SOBERMAN INC.
  47. View Firm's Licensed Insolvency Trustees
    D & A MACLEOD COMPANY LTD
  48. View Firm's Licensed Insolvency Trustees
    D. KWASNICKY & ASSOCIATES INC.
  49. View Firm's Licensed Insolvency Trustees
    D. MANNING & ASSOCIATES INC.
  50. View Firm's Licensed Insolvency Trustees
    D. THODE & ASSOCIATES INC.
  51. View Firm's Licensed Insolvency Trustees
    DANIEL GIROUARD & ASSOCIES INC.
  52. View Firm's Licensed Insolvency Trustees
    DAVID REYNOLDS AND ASSOCIATES INC.
  53. View Firm's Licensed Insolvency Trustees
    DAVID SKLAR & ASSOCIATES INC.
  54. View Firm's Licensed Insolvency Trustees
    DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  55. View Firm's Licensed Insolvency Trustees
    DEMERS BEAULNE INC.
  56. View Firm's Licensed Insolvency Trustees
    DENIS ALLAIN & ASSOCIES INC.
  57. View Firm's Licensed Insolvency Trustees
    DEREK L. CHASE & ASSOCIATES LTD
  58. View Firm's Licensed Insolvency Trustees
    DEVLETIAN & ASSOCIES INC.
  59. View Firm's Licensed Insolvency Trustees
    DODICK LANDAU INC.
  60. View Firm's Licensed Insolvency Trustees
    DON ALLEN & ASSOCIATES INC.
  61. View Firm's Licensed Insolvency Trustees
    DOUG LEE & ASSOCIATES INC.
  62. View Firm's Licensed Insolvency Trustees
    DOYLE SALEWSKI INC.
  63. View Firm's Licensed Insolvency Trustees
    E. SANDS & ASSOCIATES INC.
  64. View Firm's Licensed Insolvency Trustees
    ERNST & YOUNG INC.
  65. View Firm's Licensed Insolvency Trustees
    EXELBY & PARTNERS LTD.
  66. View Firm's Licensed Insolvency Trustees
    F.J. ZIELSKI & ASSOCIATES INC.
  67. View Firm's Licensed Insolvency Trustees
    FABER INC.
  68. View Firm's Licensed Insolvency Trustees
    FISET&ASSOCIES SYNDIC INC/FISET&PRTNRS TRUSTEE INC
  69. View Firm's Licensed Insolvency Trustees
    FONG & PARTNERS INC.
  70. View Firm's Licensed Insolvency Trustees
    FONTAINE & ASSOCIATES INC
  71. View Firm's Licensed Insolvency Trustees
    FOX-MILES & ASSOCIATES INC.
  72. View Firm's Licensed Insolvency Trustees
    FRANCOIS HUOT & ASSOCIES SYNDIC LTEE
  73. View Firm's Licensed Insolvency Trustees
    FREDERICK & COMPANY LTD
  74. View Firm's Licensed Insolvency Trustees
    FRENDO AND PARTNERS INC.
  75. View Firm's Licensed Insolvency Trustees
    FTI CONSULTING CANADA INC.
  76. View Firm's Licensed Insolvency Trustees
    G. MOROSO & ASSOCIATES INC.
  77. View Firm's Licensed Insolvency Trustees
    G. POWROZNIK GROUP INC.
  78. View Firm's Licensed Insolvency Trustees
    G. SLOCOMBE & ASSOCIATES INC.
  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
    MCEOWN AND ASSOCIATES LTD.
  136. View Firm's Licensed Insolvency Trustees
    MICHEL LAROUCHE SYNDIC S.A.
  137. View Firm's Licensed Insolvency Trustees
    MIKE WRIGHT & ASSOCIATES INC.
  138. View Firm's Licensed Insolvency Trustees
    MNP LTD / MNP LTEE
  139. View Firm's Licensed Insolvency Trustees
    MORATAYA CORP.
  140. View Firm's Licensed Insolvency Trustees
    MORGAN & PARTNERS INC.
  141. View Firm's Licensed Insolvency Trustees
    MOSES ADVISORY GROUP INC.
  142. View Firm's Licensed Insolvency Trustees
    MSI SPERGEL INC
  143. View Firm's Licensed Insolvency Trustees
    McLENNAN & COMPANY LTD.
  144. View Firm's Licensed Insolvency Trustees
    N. SEGUIN INC.
  145. View Firm's Licensed Insolvency Trustees
    NATHALIE BRAULT SYNDIC INC.
  146. View Firm's Licensed Insolvency Trustees
    NOEL R. ANDREWS & ASSOCIATES INC.
  147. View Firm's Licensed Insolvency Trustees
    NOISEUX SYNDIC INC.
  148. View Firm's Licensed Insolvency Trustees
    PAT ROBINSON INC.
  149. View Firm's Licensed Insolvency Trustees
    PAUL J. PICKERING AND ASSOCIATES LIMITED
  150. View Firm's Licensed Insolvency Trustees
    PETRIE & ASSOCIATES INC.
  151. View Firm's Licensed Insolvency Trustees
    PETRIE RAYMOND INC.
  152. View Firm's Licensed Insolvency Trustees
    PHONG SU & ASSOCIATES INC.
  153. View Firm's Licensed Insolvency Trustees
    PIERRE GUAY SYNDIC INC.
  154. View Firm's Licensed Insolvency Trustees
    PIERRE ROY & ASSOCIES INC.
  155. View Firm's Licensed Insolvency Trustees
    PINDER BUECKERT & ASSOCIATES INC.
  156. View Firm's Licensed Insolvency Trustees
    PINSKY, BISSON INC.
  157. View Firm's Licensed Insolvency Trustees
    POLLARD & ASSOCIATES INC.
  158. View Firm's Licensed Insolvency Trustees
    POMERLEAU & ASSOCIES SYNDIC INC.
  159. View Firm's Licensed Insolvency Trustees
    POUPART SYNDIC INC.
  160. View Firm's Licensed Insolvency Trustees
    POWELL ASSOCIATES LTD
  161. View Firm's Licensed Insolvency Trustees
    PRICEWATERHOUSECOOPERS INC.
  162. View Firm's Licensed Insolvency Trustees
    PRIMEAU PROULX & ASSOCIES INC.
  163. View Firm's Licensed Insolvency Trustees
    QUINNEY & ASSOCIATES LTD.
  164. View Firm's Licensed Insolvency Trustees
    R. WEST & ASSOCIATES INC.
  165. View Firm's Licensed Insolvency Trustees
    RALPH CULP AND ASSOCIATES INC.
  166. View Firm's Licensed Insolvency Trustees
    RASTAN & ASSOCIATES INC.
  167. View Firm's Licensed Insolvency Trustees
    RAYMOND CHABOT INC.
  168. View Firm's Licensed Insolvency Trustees
    REMOLINO and ASSOCIATES INC.
  169. View Firm's Licensed Insolvency Trustees
    RICHARD BURNSIDE & ASSOCIATES LTD.
  170. View Firm's Licensed Insolvency Trustees
    RICHARD KILLEN & ASSOCIATES LTD.
  171. View Firm's Licensed Insolvency Trustees
    RICHARD LAPOINTE & ASSOCIES INC.
  172. View Firm's Licensed Insolvency Trustees
    RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  173. View Firm's Licensed Insolvency Trustees
    RISMAN ZYSMAN INC
  174. View Firm's Licensed Insolvency Trustees
    RITA ANDERSON & ASSOCIATES INC.
  175. View Firm's Licensed Insolvency Trustees
    ROSEN GOLDBERG INC.
  176. View Firm's Licensed Insolvency Trustees
    ROSS ADVISORY GROUP INC.
  177. View Firm's Licensed Insolvency Trustees
    ROY, METIVIER, ROBERGE INC.
  178. View Firm's Licensed Insolvency Trustees
    RSM Canada Limited
  179. View Firm's Licensed Insolvency Trustees
    RUMANEK & COMPANY LTD.
  180. View Firm's Licensed Insolvency Trustees
    RUSINEK & ASSOCIATES INC.
  181. View Firm's Licensed Insolvency Trustees
    RUSSO CORP.
  182. View Firm's Licensed Insolvency Trustees
    S. FUNTIG & ASSOCIATES INC.
  183. View Firm's Licensed Insolvency Trustees
    S. R. STACK & COMPANY LTD.
  184. View Firm's Licensed Insolvency Trustees
    S. W. HOPKINS & ASSOCIATES INC.
  185. View Firm's Licensed Insolvency Trustees
    SALYZYN & ASSOCIATES LIMITED
  186. View Firm's Licensed Insolvency Trustees
    SCHONFELD INC.
  187. View Firm's Licensed Insolvency Trustees
    SCHWARTZ LEVITSKY FELDMAN INC.
  188. View Firm's Licensed Insolvency Trustees
    SCOTT, PICHELLI & EASTER LIMITED
  189. View Firm's Licensed Insolvency Trustees
    SHEILA SMELT AND ASSOCIATES INC.
  190. View Firm's Licensed Insolvency Trustees
    SHERIFF SOLE & MADEJ INC.
  191. View Firm's Licensed Insolvency Trustees
    SMITH CAGEORGE BAILEY, INC.
  192. View Firm's Licensed Insolvency Trustees
    SMYTHE INSOLVENCY INC.
  193. View Firm's Licensed Insolvency Trustees
    STEVE WELKER AND COMPANY INC.
  194. View Firm's Licensed Insolvency Trustees
    SURGESON CARSON C/O RAYMOND CHABOT 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 FRYZUK GROUP INC.
  198. View Firm's Licensed Insolvency Trustees
    THE FULLER LANDAU GROUP INC.
  199. View Firm's Licensed Insolvency Trustees
    THE OAKMAN GROUP INC.
  200. View Firm's Licensed Insolvency Trustees
    TODD MCMAHON INC.
  201. View Firm's Licensed Insolvency Trustees
    TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  202. View Firm's Licensed Insolvency Trustees
    VINE AND WILLIAMS INC
  203. View Firm's Licensed Insolvency Trustees
    WASSERMAN RAMSAY INC.
  204. View Firm's Licensed Insolvency Trustees
    WBLI INCORPORATED
  205. View Firm's Licensed Insolvency Trustees
    WELKER & ASSOCIATES INC.
  206. View Firm's Licensed Insolvency Trustees
    WIHNAN TRUSTEE CORPORATION
  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
    ZIZZO & PARTNERS INC.
  210. View Firm's Licensed Insolvency Trustees
    de BILLY-TREMBLAY & ASSOCIES INC.

1,037 Individual Licensed Insolvency Trustee(s) Found

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