List of all Licensed Insolvency Trustees and Licensed Insolvency Trustee Firms

  • 215 Licensed Insolvency Trustee Firm(s) Found
  • 1,051 Individual Licensed Insolvency Trustee(s) Found

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215 Licensed Insolvency Trustee Firm(s) Found

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

1,051 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
  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 - BEAUDIN GROUPE CONSEIL INC.
  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 - JEAN FORTIN & ASSOCIES SYNDIC 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
  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 - DEREK L. CHASE & ASSOCIATES 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. BOURIKAS, GEORGE - KPMG INC.
  92. BOURQUE, CHRISTIAN - PRICEWATERHOUSECOOPERS INC.
  93. BOUTHILLIER, DENIS - MNP LTD / MNP LTEE
  94. BOWRA, CHRISTOPHER - THE BOWRA GROUP INC.
  95. BOWRA, DAVID PAUL - THE BOWRA GROUP INC.
  96. BOYD, DAVID ANDREW - PRICEWATERHOUSECOOPERS INC.
  97. BOYD, OLIVIER - MNP LTD / MNP LTEE
  98. BRAGA, MICHAEL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  99. BRAULT, NATHALIE - NATHALIE BRAULT SYNDIC INC.
  100. BREARTON, NICHOLAS - KPMG INC.
  101. BREAULT, LISA KATHLEEN - GRANT THORNTON LIMITED
  102. BREEN, GLORIA MAY - BREEN & ASSOCIATES INC.
  103. BREEZE, JASON GORDON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  104. BRENNAN, KEVIN B. - ERNST & YOUNG INC.
  105. BRESSE, CHARLES - BRESSE SYNDICS INC.
  106. BRETON, JEAN DANIEL - ERNST & YOUNG INC.
  107. BRICKS, HARTLEY M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  108. BRODEUR, DANIEL - GROUPE LEBLANC SYNDIC INC.
  109. BROOKS, MARVA MILLICENT - DAVID SKLAR & ASSOCIATES INC.
  110. BROOKS, PAULA IRENE - DEVLETIAN & ASSOCIES INC.
  111. BROWN, DAVID H. - BAKER TILLY OTTAWA LTD.
  112. BROWN, GORDON - THE BOWRA GROUP INC.
  113. BROWN, JASMIN LOUISE CONACHER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  114. BRUNEAU, VALERIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  115. BRYAN, BONNIE KATHLEEN - RICHARD KILLEN & ASSOCIATES LTD.
  116. BRYAN, DAVID - PRICEWATERHOUSECOOPERS INC.
  117. BUDD, DANIEL - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  118. BUDD, MATHIEU - ERNST & YOUNG INC.
  119. BUDD, ROCHELLE PONT - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  120. BUECKERT, KARL WAYNE - PINDER BUECKERT & ASSOCIATES INC.
  121. BUHLER, CRYSTAL - C. Buhler & Associates Ltd.
  122. BUNKER, NEIL PHILLIPS - PRICEWATERHOUSECOOPERS INC.
  123. BURKE, KIMBERLEY ANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  124. BURNETT, ANDREW JOHN - PRICEWATERHOUSECOOPERS INC.
  125. BURNSIDE, RICHARD DANE - RICHARD BURNSIDE & ASSOCIATES LTD.
  126. BURROWES, STEPHANIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  127. BUZZETTI, PHILIPPE - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  128. CADIEUX, RICHARD CLAUDE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  129. CAMERON, JOHN IRVINE PARKER - CAMERON - OKOLITA INC.
  130. CAMPBELL, JASON ELI - J. CAMPBELL & ASSOCIATES LTD.
  131. CAPLAN, BRUCE N. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  132. CAPPELL, HOWARD ALLEN
  133. CARLETON, THOMAS J - T. CARLETON & CO INC
  134. CARRIERE, JILLIAN - GRANT THORNTON LIMITED
  135. CARRIERE, MARTIN - ERNST & YOUNG INC.
  136. CARSON, DONNA JEANNE - MNP LTD / MNP LTEE
  137. CARSON, TIMOTHY ALDER
  138. CARVALHO, SIMONE-ANNE - ERNST & YOUNG INC.
  139. CASEY, PAUL M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  140. CAUCHON, FRANCOIS - ROY, METIVIER, ROBERGE INC.
  141. CERRATO, GARY VINCENZO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  142. CHAABAN, AYMAN - RAYMOND CHABOT INC.
  143. CHAGANI, MAHMOOD HABIB
  144. CHAMBERS, PAUL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  145. CHAMPAGNE, ANDRE - RAYMOND CHABOT INC.
  146. CHAN, GARRETT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  147. CHAN, VICKI JESSICA - ALVAREZ & MARSAL CANADA INC.
  148. CHANDE, MIHIR - CHANDE & COMPANY INC.
  149. CHARLES, ROBERT JOHN - CHARLES ADVISORY SERVICES INC.
  150. CHARTRAND, ETIENNE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  151. CHASE, DEREK LLOYD - DEREK L. CHASE & ASSOCIATES LTD
  152. CHEN, YU - A. FARBER & PARTNERS INC.
  153. CHERNIAK, STEPHEN NEIL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  154. CHEVELDAVE, CECIL FREDERICK - C. CHEVELDAVE & ASSOCIATES LTD.
  155. CHIASSON, JEAN - RAYMOND CHABOT INC.
  156. CHICOINE, DIANE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  157. CHILDERSON, CAROL ANN - RICHARD KILLEN & ASSOCIATES LTD.
  158. CHISHOLM, PETER AUSTIN - ERNST & YOUNG INC.
  159. CHIVERS, DOUGLAS FRANK - THE BOWRA GROUP INC.
  160. CHOREL, DANIELLE - CHOREL & ASSOCIES INC.
  161. CHOW, KELVIN DEAN - GOTH & COMPANY LTD.
  162. CHOW, MARK GOODFELLOW - BDO CANADA LIMITED / BDO CANADA LIMITEE
  163. CHTCHERBAKOVA, OLGA - A. FARBER & PARTNERS INC.
  164. CHURCH, DEREK GORDON - A. FARBER & PARTNERS LTD.
  165. CLARK, MICHAEL - FTI CONSULTING CANADA INC.
  166. CLARKE SCOTT, ERICKA
  167. CLARKE, PAUL PHILIP - BDO CANADA LIMITED / BDO CANADA LIMITEE
  168. CLEVELAND, LORELL RUTH - LAZER GRANT INC.
  169. CLICHE, JEAN-FRANCOIS - MNP LTD / MNP LTEE
  170. CLIFFE, RYAN EDMUND - A. FARBER & PARTNERS INC.
  171. CLINTON, JAMES STUART - ERNST & YOUNG INC.
  172. CLOSE, LEE KAREN - ERNST & YOUNG INC.
  173. CLOUATRE, BENOIT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  174. CLOUTIER, PIERRE-DAVID - ERNST & YOUNG INC.
  175. CODERE, MAXIME - KPMG INC.
  176. COHEN, FARLEY JAY
  177. COHEN-DOMANUS, JONATHAN
  178. COLLINS, DONNA LESLIE - KEITH G. COLLINS LTD.
  179. COLLINS, DOUGLAS G.
  180. COMBRET, CECILE - ERNST & YOUNG INC.
  181. COMIRE, CAROLINE
  182. COMRIE, MICHAEL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  183. COMTOIS, VIRGINIE - RAYMOND CHABOT INC.
  184. CONNOR, MICHAEL J - BDO CANADA LIMITED / BDO CANADA LIMITEE
  185. CONROY, DEBORAH
  186. CONSOLI, ANGELO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  187. COOKE, STEVEN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  188. COOPER & COMPANY LTD., C/O DODICK LANDAU INC. - COOPER & COMPANY LTD. C/O DODICK LANDAU INC.
  189. COOPER, MARK - BDO CANADA LIMITED / BDO CANADA LIMITEE
  190. COOPERMAN, JONATHAN - A. FARBER & PARTNERS INC.
  191. COOSSA, DEV A. - KPMG INC.
  192. CORBETT, ALEXANDRE MARC B
  193. CORSILLI, RICHARD - JEAN FORTIN & ASSOCIES SYNDIC INC
  194. COTE, PHILIPPE - RAYMOND CHABOT INC.
  195. COTTELL, CAVAN - PAUL J. PICKERING AND ASSOCIATES LIMITED
  196. COURAGE, WILLIAM A
  197. COUTURE, PAULE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  198. COVENT, WARREN R.
  199. COWAN, WESLEY JONATHAN - MNP LTD / MNP LTEE
  200. CRAIG, COLLEEN - C.E. CRAIG & ASSOCIATES INC.
  201. CRAMM, DEREK GEORGE - MNP LTD / MNP LTEE
  202. CRANDALL, LAWRENCE - GRANT THORNTON LIMITED
  203. CRAWLEY, PETER KEITH - A. FARBER & PARTNERS INC.
  204. CREBER, MICHAEL GEORGE - GRANT THORNTON LIMITED
  205. CROCKER, DARREN M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  206. CUKIERMAN, EREZ - A. FARBER & PARTNERS INC.
  207. CULLEN, RICHARD SCOTT - JANES & NOSEWORTHY LIMITED
  208. CULP, RALPH ALLISON - RALPH CULP AND ASSOCIATES INC.
  209. CUSSON, JEAN-FRANCOIS - RAYMOND CHABOT INC.
  210. CYR, MARTIN - A. FARBER & PARTNERS LTD.
  211. D'SA, APOLONIA - ALBERT GELMAN INC.
  212. DAHER, TANIA - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  213. DAIGNEAULT, MARTIN - ERNST & YOUNG INC.
  214. DALGLEISH, ANDREW - ANDREW DALGLEISH & ASSOCIATES /ASSOCIES INC.
  215. DAMIANI, STEFANO - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  216. DANEAU, PHILIPPE - RAYMOND CHABOT INC.
  217. DAOUST, HUGO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  218. DARBY, PAUL JAMES - PRICEWATERHOUSECOOPERS INC.
  219. DAVIDSON, JAMES GEORGE
  220. DAY, JORDAN ARTHUR - BDO CANADA LIMITED / BDO CANADA LIMITEE
  221. DE BROUX, STEPHANE - KPMG INC.
  222. DEAN, MICHAEL PHILIP
  223. DEDIC, SVEN - KPMG INC.
  224. DELABARRE, LYNN DIANNE
  225. DELACAS, MARINO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  226. DELANEY, COLLEEN
  227. DELO, JOHN FREDERICK - A. FARBER & PARTNERS INC.
  228. DELWAIDE, YVON
  229. DENEGA, BRIAN MICHAEL - ERNST & YOUNG INC.
  230. DENIS, MARIO - ERNST & YOUNG INC.
  231. DENTON, PAUL J. - A. FARBER & PARTNERS INC.
  232. DESAULNIERS, SHANNON PATRICIA - HOYES, MICHALOS & ASSOCIATES INC.
  233. DESAUTELS, SOPHIE - RAYMOND CHABOT INC.
  234. DESLANDES, DOMINIC - RAYMOND CHABOT INC.
  235. DESMARAIS, MELODY ANN - JOHN S. BEVERLEY & ASSOCIATES INC.
  236. DESSUREAULT, TANIA - BERNIER & ASSOCIES/ ASSOCIATES INC.
  237. DEVLETIAN, JERRY JIRAIR - DEVLETIAN & ASSOCIES INC.
  238. DEY, KELLY LYNN - YANCH, DEY & ASSOCIATES LTD.
  239. DHANANI, ARIF NAZARALI - RSM Canada Limited
  240. DHANANI, RAHEMAN N. J. - A. FARBER & PARTNERS INC.
  241. DI GUGLIELMO, GAETANO - MNP LTD / MNP LTEE
  242. DIAMOND, MAYER - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  243. DODICK, RAHN - DODICK LANDAU INC.
  244. DOELL, VICTORIA JANE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  245. DOROSIEWICZ, SUZANNE MAXINE - A. FARBER & PARTNERS INC.
  246. DOYLE, BRIAN PHILIP - DOYLE SALEWSKI INC.
  247. DOYON, MARC-ETIENNE - JEAN FORTIN & ASSOCIES SYNDIC INC
  248. DRANE, JULIANA NANCY - BROMWICH & SMITH INC.
  249. DRAPER, SHELBY NICOLE
  250. DREWCOCK, LEAH NICOLE - MNP LTD / MNP LTEE
  251. DRUKER, DAVID
  252. DRUKER, MAX B
  253. DUBE, JOHANNE - RAYMOND CHABOT INC.
  254. DUBOIS, PIERRE-OLIVIER - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  255. DUCHENE, STEFAN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  256. DUGAS, JORDAN - AC STEVENSON & PARTNERS LTD.
  257. DUWYN, ROBYN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  258. DZIEDZIC, PHILIP FREDERICK
  259. EAKINS, GEORGE MARTIN - GRANT THORNTON LIMITED
  260. EASTER, JOEL CHARLES - SCOTT, PICHELLI & EASTER LIMITED
  261. EDGAR, BROCK J. - FTI CONSULTING CANADA INC.
  262. EDWARDS, NURHALIZA AZLY - MNP LTD / MNP LTEE
  263. ELYEA, BLAKE MONTAGUE
  264. ERLICH, ADAM MARK - THE FULLER LANDAU GROUP INC.
  265. EVANS, SHERRI LEE - A. FARBER & PARTNERS INC.
  266. EVERETT, JOHN M.
  267. EXELBY, WILLIAM ANTHONY - EXELBY & PARTNERS LTD.
  268. FABER, DANIEL WALTER - FABER INC.
  269. FABIANO, FRANCO - GRANT THORNTON LIMITED
  270. FADER, MATTHEW A.C. - ALLAN MARSHALL & ASSOCIATES INC.
  271. FARBER, ALAN IAN - A. FARBER & PARTNERS INC.
  272. FARKAS, PETER PAUL - KSV KOFMAN INC.
  273. FARMER, ROBERT - JEAN FORTIN & ASSOCIES SYNDIC INC
  274. FAUBERT, NATALIE - FONTAINE & ASSOCIATES INC
  275. FAUCHER, GEORGES - BRESSE SYNDICS INC.
  276. FAWDREY, TARAH - MNP LTD / MNP LTEE
  277. FERGUSON, STEPHEN JOHN - ALVAREZ & MARSAL CANADA INC.
  278. FILICE, DAVID - THE FULLER LANDAU GROUP INC.
  279. FILIPPONE, CLAUDIO - PRICEWATERHOUSECOOPERS INC.
  280. FILLION, JEANNOT - JEANNOT FILLION SYNDIC INC.
  281. FINDLAY, JAMES ERIC - MNP LTD / MNP LTEE
  282. FISET, BRIAN - FISET&ASSOCIES SYNDIC INC/FISET&PRTNRS TRUSTEE INC
  283. FISET, ETIENNE - RAYMOND CHABOT INC.
  284. FISHER, ADAM BENJAMIN - HARRIS & PARTNERS INC
  285. FISHER, ANDREW ALLAN
  286. FLEMING, SEAN - PRICEWATERHOUSECOOPERS INC.
  287. FONG, VICTOR - FONG & PARTNERS INC.
  288. FONTAINE, BENOIT - RAYMOND CHABOT INC.
  289. FONTAINE, GREGORY JAMES - FONTAINE & ASSOCIATES INC
  290. FORAN, GERARD THOMAS - E. SANDS & ASSOCIATES INC.
  291. FORAN, JAMES - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  292. FORBES, KATHERINE - KPMG INC.
  293. FORGET, KELLY ANNE MARIE - CAMERON - OKOLITA INC.
  294. FORTIN, JEAN - JEAN FORTIN & ASSOCIES SYNDIC INC
  295. FORTIN, PIERRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  296. FOX-MILES, RHONDA TRACEY - FOX-MILES & ASSOCIATES INC.
  297. FRANCHEVILLE, HENRY MURRAY - GRANT THORNTON LIMITED
  298. FRANCO, MARTIN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  299. FRECHETTE, GERARD - FRECHETTE & ASSOCIES INC.
  300. FREDERICK, REBECCA MAUREEN - FREDERICK & COMPANY LTD
  301. FRENCH, RUSSELL
  302. FRENDO, GENE PETER - FRENDO AND PARTNERS INC.
  303. FRENKIEL, COREY
  304. FRITZ, JOHN ROBERT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  305. FRY, DAVID LEIGHTON - RICHARD KILLEN & ASSOCIATES LTD.
  306. FRYZUK, CRAIG ALEXANDER - THE FRYZUK GROUP INC.
  307. FULLER, MELANIE RACHELLE - MNP LTD / MNP LTEE
  308. FUNG, KAREN - ERNST & YOUNG INC.
  309. FUNTIG, STEPHEN CLIFFORD - S. FUNTIG & ASSOCIATES INC.
  310. GABBAY, ANDRE - ANDRE GABBAY & ASSOCIES INC.
  311. GAERTNER, JERRARD B.
  312. GAGNE, PIERRE - GROUPE LEBLANC SYNDIC INC.
  313. GAGNON, JEAN - RAYMOND CHABOT INC.
  314. GAGNON, LOUISE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  315. GAGNON, PASCAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  316. GAGNON, RONALD P. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  317. GALEA, CHRISTOPHER - MSI SPERGEL INC
  318. GANDOSSI, BRUCE B.
  319. GAUTHIER, ROCH - RAYMOND CHABOT INC.
  320. GAUVIN, STEPHANE - RAYMOND CHABOT INC.
  321. GEARY,TIMOTHY JOHN - THE FULLER LANDAU GROUP INC.
  322. GEE, GORDON DAVID
  323. GEENEN, COREY - ERNST & YOUNG INC.
  324. GELMAN, BRYAN ADAM - ALBERT GELMAN INC.
  325. GENNIS, PHILIP HOWARD - MSI SPERGEL INC
  326. GEORGE, DAVID ALEXANDER - MNP LTD / MNP LTEE
  327. GIBSON, PETER DAVID
  328. GIGUERE, JOHANNE - PIERRE ROY & ASSOCIES INC.
  329. GILBERT, FRANCOIS - FONTAINE & ASSOCIATES INC
  330. GILBERTSON, LANA RHEA - MNP LTD / MNP LTEE
  331. GILCHRIST, JAMES FREDERICK
  332. GINGRAS, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  333. GINGUES, BENOIT - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  334. GIRARDI, DANIEL JOSEPH - MNP LTD / MNP LTEE
  335. GIROUARD, DANIEL - DANIEL GIROUARD & ASSOCIES INC.
  336. GIROUX, LORRAINE EVELYN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  337. GLADWIN, GORDON ALAN
  338. GLOVER, KENNETH RAYMOND GOSFORD - GLOVER-DRENNAN INC.
  339. GODBOLD, MURRAY REA
  340. GOGUEN, JEAN B. - GRANT THORNTON LIMITED
  341. GOLDBAND, DAVID - GRANT THORNTON LIMITED
  342. GOLDBERG, STEVEN WARREN HOWARD - ROSEN GOLDBERG INC.
  343. GOLDBLATT, GILLIAN LAUREN - MSI SPERGEL INC
  344. GOLDHAR, RICHARD - GOLDHAR & ASSOCIATES LTD
  345. GOLDING, DAWN - GOLDING & ASSOCIATES LIMITED
  346. GOLDING, MATTHEW JACOB
  347. GOLDSTEIN, NOAH - KSV KOFMAN INC.
  348. GONTHIER, SUSAN
  349. GORDANEER, MICHAEL - ERNST & YOUNG INC.
  350. GOSSE, GREGORY STEVEN - MNP LTD / MNP LTEE
  351. GOTH, BARTON KELSEY - GOTH & COMPANY LTD.
  352. GOTH, JAMES DAVID - GOTH & COMPANY LTD.
  353. GOWLING, DAVID DELMER - MNP LTD / MNP LTEE
  354. GRACI, JOSEPH PAUL - J.P. GRACI & ASSOCIATES LTD.
  355. GRAHAM, JAMES KENNETH - SCHWARTZ LEVITSKY FELDMAN INC.
  356. GRANT, MICHELLE - PRICEWATERHOUSECOOPERS INC.
  357. GRAY, KRISTIN - THE BOWRA GROUP INC.
  358. GRISE, JOEL - FONTAINE & ASSOCIATES INC
  359. GROSS, HOWARD IAN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  360. GUAY, PIERRE - PIERRE GUAY SYNDIC INC.
  361. GULJA, KATHREN TINA
  362. GURNEY, STUART DEANE - E. SANDS & ASSOCIATES INC.
  363. GUTFREUND, IZYDORE GEORGE
  364. GYLDENBJERG, LAURA LEE - LAURA GYLDENBJERG & ASSOCIATES INC.
  365. HADDAD, NAGI - BOILY HADDAD INC.
  366. HAFNER, GUENTER BILL
  367. HAMEL, DENIS
  368. HAMEL, JEAN-CHRISTOPHE - PRICEWATERHOUSECOOPERS INC.
  369. HAMILTON, GRAEME - CROWE SOBERMAN INC.
  370. HAMILTON, RICHARD DONALD
  371. HAMILTON, RICK - GRANT THORNTON LIMITED
  372. HAMILTON, SHARON SARITA - ERNST & YOUNG INC.
  373. HAN, YIFEI - ERNST & YOUNG INC.
  374. HARA, RAJVINDER SINGH - E. SANDS & ASSOCIATES INC.
  375. HARALOVICH, JOHN PIERRE - MNP LTD / MNP LTEE
  376. HARDIE, ANDREW RONALD
  377. HARLANG, ROBERT - KSV KOFMAN INC.
  378. HARPIN, ROBERT - RAYMOND CHABOT INC.
  379. HARRIS, JAY TOBIN - HARRIS & PARTNERS INC
  380. HARRIS, KYLE ALEXANDER - HARRIS & PARTNERS INC
  381. HARRIS, MATHEW McGRATH - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  382. HARRISON, CATHERINE ANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  383. HAYES, HOWARD - HOYES, MICHALOS & ASSOCIATES INC.
  384. HEALEY, JOSEPH ANTHONY - ERNST & YOUNG INC.
  385. HEBERT, ANDRE - DEMERS BEAULNE INC.
  386. HELKAA, DERYCK - FTI CONSULTING CANADA INC.
  387. HENDRIKS, JOHN - A. FARBER & PARTNERS INC.
  388. HENECHOWICZ, JERRY - MNP LTD / MNP LTEE
  389. HERMAN, LOIS - MNP LTD / MNP LTEE
  390. HERPERS, ALEXANDER
  391. HESSEL, DIANE SIMONE - BAIGEL CORP.
  392. HICKEY, PAUL DAVID
  393. HINTON, BRENDAN THOMAS - MNP LTD / MNP LTEE
  394. HO, ALISON - ERNST & YOUNG INC.
  395. HOBBS, JOHN BROCK
  396. HONESS, NEIL ANDREW - KPMG INC.
  397. HOOLEY, BONNIE GAIL - L. C. TAYLOR & CO. LTD.
  398. HOPKINS, STANLEY WARD - S. W. HOPKINS & ASSOCIATES INC.
  399. HOPPENHEIM, HOWARD BARNETT
  400. HORNBOSTEL, DEBORAH - MSI SPERGEL INC
  401. HORVATH, KAREN ANNE - FABER INC.
  402. HOULDEN, BRENT MARSHALL WOOD
  403. HOULE, GUYLAINE - PIERRE ROY & ASSOCIES INC.
  404. HOULE, MARC-ANDRE - HOULE ROY S.A.
  405. HOWE, DAVID ALEXANDER - JANES & NOSEWORTHY LIMITED
  406. HOWELL, TODD RONALD - STEVE WELKER AND COMPANY INC.
  407. HOWITT, GARY G. - EXELBY & PARTNERS LTD.
  408. HOYES, JOHN DOUGLAS - HOYES, MICHALOS & ASSOCIATES INC.
  409. HRISTOW, CATHERINE ANN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  410. HSU, FELIX
  411. HUBER, GLEN ARIEL
  412. HUDSON, BRUCE GORDON - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  413. HUIZINGH, LAMBERT
  414. HUMES, JANET LYNN - E. SANDS & ASSOCIATES INC.
  415. HUNT, ROBERT CHARLES - GRANT THORNTON LIMITED
  416. HUNTER, FRANCYNE - ALLAN MARSHALL & ASSOCIATES INC.
  417. HUOT, AUDREY
  418. HUOT, FRANCOIS - FRANCOIS HUOT & ASSOCIES SYNDIC LTEE
  419. HUSSAIN, JODAT FAHAD
  420. HUTCHENS, ALAN JOHN - ALVAREZ & MARSAL CANADA INC.
  421. HUTCHENS, DERRICK - JANES & NOSEWORTHY LIMITED
  422. IANNI, ANTHONY - ERNST & YOUNG INC.
  423. IANNITELLO, SEBASTIEN - IANNITELLO & ASSOCIES INC.
  424. IBBOTT, GREGORY BRUCE - MNP LTD / MNP LTEE
  425. IHNATIUK, PAUL THEODORE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  426. JAGLOWITZ, FRANK J
  427. JOFFE, JONATHAN SAMUEL - KSV KOFMAN INC.
  428. JOHNSON, BERT JEFFREY
  429. JOHNSON, DOUGLAS BRUCE - ERNST & YOUNG INC.
  430. JOHNSON, JAIME - GRANT THORNTON LIMITED
  431. JOHNSON, KAREN - MNP LTD / MNP LTEE
  432. JOHNSON, ROBERT DALTON - ALLAN MARSHALL & ASSOCIATES INC.
  433. JONES, DOUGLAS OWEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  434. JONES, NEIL B. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  435. JORDAN, PHILIPPE - PRICEWATERHOUSECOOPERS INC.
  436. JOSLIN, DUSTIN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  437. JUDD, GREGORY - KUNJAR SHARMA & ASSOCIATES INC.
  438. JUNG, SUSAN EDNA LUISE - WELKER & ASSOCIATES INC.
  439. KANABAR, RAKESH LALIT
  440. KAPLAN, MATTHEW - ERNST & YOUNG INC.
  441. KARKOUTLIAN, JOHN
  442. KARPEL, GREG ALAN - ALVAREZ & MARSAL CANADA INC.
  443. KEEBLE, JEFF - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  444. KEHTLER, LAURA - E. SANDS & ASSOCIATES INC.
  445. KELLY, MARC EDWARD - HARDIE & KELLY INC.
  446. KEMP-GEE, MARK - GRANT THORNTON LIMITED
  447. KENNEDY, JULIE DIANE - MNP LTD / MNP LTEE
  448. KERBEL, JEFFREY DANIEL - ERNST & YOUNG INC.
  449. KIBEL, ILAN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  450. KIDECKEL, JOEL WAYNE - MNP LTD / MNP LTEE
  451. KILLEN, RICHARD JOHN - RICHARD KILLEN & ASSOCIATES LTD.
  452. KILNER, ROBERT WILLIAM - MSI SPERGEL INC
  453. KIMEL, KAREN - A. FARBER & PARTNERS INC.
  454. KINSMAN, GEORGE - ERNST & YOUNG INC.
  455. KISH, DENNIS JOHN - A. FARBER & PARTNERS INC.
  456. KISLUK, FRANK SHELDON - MSI SPERGEL INC
  457. KLEIN, RON MOSE - BRIEF & ASSOCIATES INC.
  458. KNIGHT, JASON - GRANT THORNTON LIMITED
  459. KOBBERT, RANDY FRANK - MNP LTD / MNP LTEE
  460. KOEHLI, SHELLEY LYNNE - D. THODE & ASSOCIATES INC.
  461. KOFMAN, ROBERT DAVID - KSV KOFMAN INC.
  462. KONOWALCHUK, OREST M. P. - ALVAREZ & MARSAL CANADA INC.
  463. KOREN, AVI
  464. KORNUTA, NAIDA - MNP LTD / MNP LTEE
  465. KORONEOS, ANNA - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  466. KOZLOWSKI, MARIE DOROTHY - HARDIE & KELLY INC.
  467. KRIEGER, JONATHAN DAVID - GRANT THORNTON LIMITED
  468. KRIEGER, MICHAEL ARYEH DAVID - KRIEGER & COMPANY INC.
  469. KRIEGER, PERRY - BDO CANADA LIMITED / BDO CANADA LIMITEE
  470. KROEGER, VICTOR PAUL - MNP LTD / MNP LTEE
  471. KROLL, JEREMY NORMAN - BAIGEL CORP.
  472. KWAN, WILSON - PRICEWATERHOUSECOOPERS INC.
  473. KWASNICKY, DEBORA V. - D. KWASNICKY & ASSOCIATES INC.
  474. KWOK, AUGUSTINE - MNP LTD / MNP LTEE
  475. KWOK, JENNIFER GAR-YEE - KPMG INC.
  476. KWON, JENNIFER - GRANT THORNTON LIMITED
  477. LABARRE, SYLVIE
  478. LABBE, NATHALY
  479. LABELLE, ANDRE - LABELLE, MARQUIS INC.
  480. LACASSE, PIERRE - RAYMOND CHABOT INC.
  481. LACHANCE, FREDERIC - MNP LTD / MNP LTEE
  482. LACHANCE, STEPHANE - DEMERS BEAULNE INC.
  483. LACHANCE, SYLVAIN - LEMIEUX NOLET INC.
  484. LACROIX, CLAUDE M. - BELHUMEUR SYNDICS INC.
  485. LAFLAMME, GAETAN - PETRIE RAYMOND INC.
  486. LAFRENIERE, MARC - RAYMOND CHABOT INC.
  487. LAFRENIERE, PAUL - LAFRENIERE GBM INC.
  488. LAI, DEREK - CROWE MACKAY & COMPANY LTD
  489. LAIKEN, ADAM
  490. LAKERAM, ANN - GRANT THORNTON LIMITED
  491. LALANDE, LYNDA - RAYMOND CHABOT INC.
  492. LALONDE, VERONIQUE - RAYMOND CHABOT INC.
  493. LANDAU, HOWARD - DODICK LANDAU INC.
  494. LANDERS, ROSS DAVID - GREEN LANDERS LIMITED
  495. LANDRY, GUILLAUME - RAYMOND CHABOT INC.
  496. LANDRY, SANDRA - MNP LTD / MNP LTEE
  497. LANGEVIN, LOUIS OLIVIER - LOUIS LANGEVIN INC.
  498. LANGLOIS, REAL
  499. LAPOINTE, RICHARD - RICHARD LAPOINTE & ASSOCIES INC.
  500. LAPOINTE, SYLVAIN - BLT LAPOINTE & ASSOCIES INC.
  501. LAPORTE, PIERRE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  502. LAROCQUE, LYNE
  503. LAROCQUE, RAYMOND PHILIPPE
  504. LAROUCHE, MICHEL - MICHEL LAROUCHE SYNDIC S.A.
  505. LAURENCELLE, ANDREE ANNE - BAKER TILLY OTTAWA LTD.
  506. LAVOIE, MICHEL - RAYMOND CHABOT INC.
  507. LAW, PUI LAM - ALVAREZ & MARSAL CANADA INC.
  508. LAW, RUSSELL DAVID - CROWE MACKAY & COMPANY LTD
  509. LAZARD, JEAN MAURICE JOSEPH - LAZARD & ASSOCIATES INC.
  510. LAZER, JOEL H.
  511. LEBEL, ERIC - RAYMOND CHABOT INC.
  512. LEBEL, JEAN-FRANCOIS
  513. LEBLANC, PIERRE - GROUPE LEBLANC SYNDIC INC.
  514. LEBLANC, STEPHANIE - PRICEWATERHOUSECOOPERS INC.
  515. LEBLOND, STEPHANE - LEBLOND ET ASSOCIES INC.
  516. LEDUC, RENE C.
  517. LEE, DOUGLAS SCOTT - DOUG LEE & ASSOCIATES INC.
  518. LEE, HUEY - KPMG INC.
  519. LEET, DONALD ALLEN - POWELL ASSOCIATES LTD
  520. LEGALL, COLLIN JOEL - LAZER GRANT INC.
  521. LEIGH, MELANIE J. - FABER INC.
  522. LELIEVRE, JEAN - JEAN LELIEVRE SYNDIC
  523. LEM, MATTHEW ERIC - MNP LTD / MNP LTEE
  524. LEMIEUX, PIERRE - BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  525. LENART, KATHY MAY - TAYLOR LEIBOW INC.
  526. LEONARD, JOELLE - RAYMOND CHABOT INC.
  527. LEONG, CHEE-KONG
  528. LEPINE, RICHARD - KPMG INC.
  529. LESSARD, MARTINE - MNP LTD / MNP LTEE
  530. LESSARD, NICOLAS - RAYMOND CHABOT INC.
  531. LEUNG, WARREN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  532. LEVY, HYLTON BRETT - A. FARBER & PARTNERS INC.
  533. LEWIS, DAVID JASON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  534. LEWIS, JEFFREY RICHARD - HOYES, MICHALOS & ASSOCIATES INC.
  535. LI, NA (JENNA) - KUNJAR SHARMA & ASSOCIATES INC.
  536. LIBERTY, KAREN ELIZABETH - MNP LTD / MNP LTEE
  537. LIEBERMAN, NAOMI RUCHAMA
  538. LIFMAN, GARY DESMOND - A. FARBER & PARTNERS INC.
  539. LINK, ROBERT GARTH - LINK & ASSOCIATES INC.
  540. LIPMAN, HARVEY SEYMOUR - MSI SPERGEL INC
  541. LITVACK, BRYAN
  542. LITWACK, NOAH MICHAEL - A. FARBER & PARTNERS INC.
  543. LOCK, ANGELA TRACY - A. FARBER & PARTNERS LTD.
  544. LOCK, VALERIE
  545. LOCKE, THOMAS FREDERICK - LOCKE CONSULTING INC.
  546. LOGAN-KLASSEN, JENNIFER - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  547. LOISELLE, DOUG - BROMWICH & SMITH INC.
  548. LOISELLE, STANLEY CLAUDE - RAYMOND CHABOT INC.
  549. LOMAS, GEORGE B - MNP LTD / MNP LTEE
  550. LONERGAN, CLARK - BDO CANADA LIMITED / BDO CANADA LIMITEE
  551. LOPATINA, SVETLANA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  552. LORTIE, PIERRE - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  553. LOSIER, JEAN-DENIS - RAYMOND CHABOT INC.
  554. LOWE, TRACEY A. - E. SANDS & ASSOCIATES INC.
  555. LUCKIN, BRETT MARKE - A. FARBER & PARTNERS LTD.
  556. LUKCA, JOHN - JEAN FORTIN & ASSOCIES SYNDIC INC
  557. LYONS, SANDY BRUCE - GRANT THORNTON LIMITED
  558. LYONS, SYLVIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  559. MACALISTER, HEIDE BETH - BROMWICH & SMITH INC.
  560. MACDONALD, DAVID LEONARD - GRANT THORNTON LIMITED
  561. MACDONALD, EDWARD ALEXANDER - GRANT THORNTON LIMITED
  562. MACNEIL, SEAN CRAIG - GRANT THORNTON LIMITED
  563. MACNEIL, VANESSA BLAIRE - GRANT THORNTON LIMITED
  564. MACPHERSON, JAMES ALEXANDER - MACPHERSON & ASSOCIATES INC.
  565. MACRAE, DANA
  566. MACRAE, DUNCAN
  567. MACRI, ROBERT
  568. MADEJ, MALGORZATA - SHERIFF SOLE & MADEJ INC.
  569. MADORE, PIERRE - MNP LTD / MNP LTEE
  570. MADRIGGA, MICHELLE JEANNE
  571. MAINELLA, MARIO - THE BOWRA GROUP INC.
  572. MAINVILLE, MARTINE - PRICEWATERHOUSECOOPERS INC.
  573. MAJ, KATHERINE A. - BROMWICH & SMITH INC.
  574. MAKOVSKIS, ALDIS - PRICEWATERHOUSECOOPERS INC.
  575. MAKSYMCHAK, DANIEL ANTONI - L. C. TAYLOR & CO. LTD.
  576. MALETTE, STEVEN - PRICEWATERHOUSECOOPERS INC.
  577. MALIN, DAVID - PRICEWATERHOUSECOOPERS INC.
  578. MANCHANDA, MUKUL - MSI SPERGEL INC
  579. MANEL, PHILIP - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  580. MANKU, JAGJIT SINGH - MANKU & ASSOCIATES INC.
  581. MANNING, DONALD N - D. MANNING & ASSOCIATES INC.
  582. MANSKI, JUERGEN
  583. MANSKI, UWE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  584. MANTIN, BLAIR - E. SANDS & ASSOCIATES INC.
  585. MANZOOR, NAVEED ZAFFAR - CROWE SOBERMAN INC.
  586. MARCHAND, BRUNO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  587. MARCHAND, MATTHEW - BDO CANADA LIMITED / BDO CANADA LIMITEE
  588. MARCHAND, PIERRE - MNP LTD / MNP LTEE
  589. MARGULIS, ILYA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  590. MARINEAU, JOCELYN - JEAN FORTIN & ASSOCIES SYNDIC INC
  591. MARKHAM, PETER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  592. MARLEAU, MICHEL - ERNST & YOUNG INC.
  593. MARQUIS, LUC - LABELLE, MARQUIS INC.
  594. MARRIOTT, MARY ANN - ALLAN MARSHALL & ASSOCIATES INC.
  595. MARSHALL, ALLAN DOUGLAS - ALLAN MARSHALL & ASSOCIATES INC.
  596. MARSHALL, MARK LLOYD - ALLAN MARSHALL & ASSOCIATES INC.
  597. MARSHALL, PATRICIA A - PRICEWATERHOUSECOOPERS INC.
  598. MARSHALL, SCOTT GORDON - ALLAN MARSHALL & ASSOCIATES INC.
  599. MARTELL, WILLIAM ARMAND - HOYES, MICHALOS & ASSOCIATES INC.
  600. MARTIN, IAN - HOYES, MICHALOS & ASSOCIATES INC.
  601. MARTIN, PIERRE - RAYMOND CHABOT INC.
  602. MARTIN, SHIRLEY ELIZABETH
  603. MARTIN, TODD MAXWELL - ALVAREZ & MARSAL CANADA INC.
  604. MARTINEAU, CHRISTIAN
  605. MARTYN, REBECCA LYNN - HOYES, MICHALOS & ASSOCIATES INC.
  606. MASSE-GIGNAC, SAMUEL - LEMIEUX NOLET INC.
  607. MASSI, RAYMOND - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  608. MATSUDA, LUCAS JAMES TADASHI - PRICEWATERHOUSECOOPERS INC.
  609. MATTEAU, ISABELLE - JEAN FORTIN & ASSOCIES SYNDIC INC
  610. MAY, ALEXANDER G
  611. MAYNARD, MARY ELIZABETH - BETH MAYNARD & ASSOCIATES. INC.
  612. MAZUR, CHRISTOPHER JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  613. MCCRACKEN, JENNIFER DAWN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  614. MCCULLOCH, DANIEL ANGUS ROBERT - ERNST & YOUNG INC.
  615. MCCULLOCH, MATTHEW VICTOR B. - ERNST & YOUNG INC.
  616. MCELROY, THOMAS JOHN - ALBERT GELMAN INC.
  617. MCEOWN, JOHN DOUGLAS - MCEOWN AND ASSOCIATES LTD.
  618. MCILMOYLE, BRIAN ALAN - HOYES, MICHALOS & ASSOCIATES INC.
  619. MCKENNA, JOHN PATRICK - PRICEWATERHOUSECOOPERS INC.
  620. MCKEOWN, CLARK
  621. MCKIE, MELINDA CHRISTINE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  622. MCLAUGHLIN, STEVEN JAMES - ERNST & YOUNG INC.
  623. MCLERNON, ROBERT JOHN - GRANT THORNTON LIMITED
  624. MCNABB, JAMES DUNCAN
  625. MCNAIR, JONATHAN CAMPBELL - BAKER TILLY WM INC.
  626. MCTAGGART, MICHAEL - PRICEWATERHOUSECOOPERS INC.
  627. MEAKIN, NIGEL DOMINIC - FTI CONSULTING CANADA INC.
  628. MEDAKOVIC, GEORGE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  629. MEDIRATTA, CHRISTOPHER BRIAN
  630. MEGER, PAMELA DAWN - MNP LTD / MNP LTEE
  631. MENDELSON, PHILIPPE - CROWE MACKAY & COMPANY LTD
  632. MENDLOWITZ, BENNY - MENDLOWITZ & ASSOCIATES INC.
  633. MERCIER-OUELLETTE, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  634. MERKLEY, JULIE ANN - BAKER TILLY OTTAWA LTD.
  635. METHUEN, SUSAN L. - GRANT THORNTON LIMITED
  636. METIVIER, ERIC - ROY, METIVIER, ROBERGE INC.
  637. MEYLER, KEVIN EDWARD - HARDIE & KELLY INC.
  638. MICHAEL, KARL - GRANT THORNTON LIMITED
  639. MICHALOS, THEODORE ALEXANDROS - HOYES, MICHALOS & ASSOCIATES INC.
  640. MICHROWSKI, KAROL GEORGE - BAIGEL CORP.
  641. MIGUS, EUGENE PHILIP - BDO CANADA LIMITED / BDO CANADA LIMITEE
  642. MIHALCHEON, CHRISTOPHER JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  643. MIHALCHEON, DONNA MARIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  644. MILLER, ANTONINA - A. MILLER & ASSOCIATES INC.
  645. MILLER, KAREN CLAIRE - A. FARBER & PARTNERS INC.
  646. MILLIS, STELLA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  647. MILNE, BRADLEY JOHN - MNP LTD / MNP LTEE
  648. MINGIE, SUSAN LYNN
  649. MITCHELL, STUART FREDERICK - A. FARBER & PARTNERS INC.
  650. MOFFETT, PAUL DANIEL - POWELL ASSOCIATES LTD
  651. MOISAN, CLAUDE - LEMIEUX NOLET INC.
  652. MOLASKY, JULIE - GRANT THORNTON LIMITED
  653. MONACO, ELIZABETH LEA
  654. MONTGOMERY, TIMOTHY - KPMG INC.
  655. MOORE, STEPHEN - ALVAREZ & MARSAL CANADA INC.
  656. MORATAYA, ALEXANDRA - SHERIFF SOLE & MADEJ INC.
  657. MORATAYA, MARIO - MORATAYA CORP.
  658. MORGAN, JOHN - MORGAN & PARTNERS INC.
  659. MORGAN, MARK ANTHONY - DAVID SKLAR & ASSOCIATES INC.
  660. MORGENROTH, DONNA MARIE - ADAMSON & ASSOCIATES INC.
  661. MORIN, ERIC - RAYMOND CHABOT INC.
  662. MORIN, MAXIME - RAYMOND CHABOT INC.
  663. MOROSO, GREGORY FRANK - G. MOROSO & ASSOCIATES INC.
  664. MORRISON, ALEXANDER - ERNST & YOUNG INC.
  665. MORRISON, SARAH - GRANT THORNTON LIMITED
  666. MORTREUX, JULIE
  667. MOSES, JAMES RODERICK - MOSES ADVISORY GROUP INC.
  668. MOYNEUR, STEPHAN - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  669. MULLETT, T. DEAN - FTI CONSULTING CANADA INC.
  670. MUNRO, CRAIG ANDREW - FTI CONSULTING CANADA INC.
  671. MUNRO, MATTHEW JAMES - POWELL ASSOCIATES LTD
  672. MURPHY, LIAM - PRICEWATERHOUSECOOPERS INC.
  673. MURPHY, LLOYD - L.W. MURPHY LTD.
  674. MURRAY, MELANIE KAREN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  675. MacEACHERN, BRYAN - RAYMOND CHABOT INC.
  676. MacGIRR, C GARTH
  677. MacKENZIE, GREGORY JOHN - MACKENZIE, GILLIS, MACDOUGALL INC.
  678. MacKINNON, J. WALTER - MNP LTD / MNP LTEE
  679. MacLEOD, ALLEN WAYNE - D & A MACLEOD COMPANY LTD
  680. MacNUTT, JOHN ARNOLD
  681. McCAW, JAMES LLOYD
  682. McCOURT, PHILIP JOHN - GRANT THORNTON LIMITED
  683. McCUAIG, ROBERT LESLIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  684. McDICKEN, DANIEL WILLIAM - FABER INC.
  685. McDONALD, MURRAY ALLAN - ERNST & YOUNG INC.
  686. McGRAN, CAROL - ERNST & YOUNG INC.
  687. McINTOSH, DOUGLAS RICHARD - ALVAREZ & MARSAL CANADA INC.
  688. McKEOWN, JOHN DAVID - JOHN D. MCKEOWN INC.
  689. McKINLEY, REBECCA DIANE
  690. McLENNAN, DONALD BRUCE - McLENNAN & COMPANY LTD.
  691. McMAHON, RONALD GEORGE - TODD MCMAHON INC.
  692. McMORRAN, GORDON JAMES - BAKER TILLY WM INC.
  693. McNEILL, DAVID BRUCE - GRANT THORNTON LIMITED
  694. NACKAN, ALLAN DAVID - A. FARBER & PARTNERS INC.
  695. NADON, EMILIE - RAYMOND CHABOT INC.
  696. NADON, JEAN-FRANCOIS - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  697. NANTEL-LEGAULT, MARC
  698. NARFASON, HAROLD NEIL
  699. NATHANIEL, MICHAEL - ERNST & YOUNG INC.
  700. NAUMIS, PETER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  701. NEILSEN, KRISTI LEIGH - GRANT THORNTON LIMITED
  702. NELSON, ROBERT ROSS
  703. NEUDORF, GORDON VICTOR - MNP LTD / MNP LTEE
  704. NEVSKY, JOSHUA BRETT - ALVAREZ & MARSAL CANADA INC.
  705. NEWBERY-MITCHELL, CARYL - MNP LTD / MNP LTEE
  706. NEWTON, BRAD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  707. NG, ALEX EN HWA - D. MANNING & ASSOCIATES INC.
  708. NGUYEN, ANNIE
  709. NGUYEN, CATHERINE - PRICEWATERHOUSECOOPERS INC.
  710. NICHOLSON, BRETT - HOYES, MICHALOS & ASSOCIATES INC.
  711. NICOLINI, ISABELLA - MNP LTD / MNP LTEE
  712. NIEWERTH, SYLVIA - DEVLETIAN & ASSOCIES INC.
  713. NOEL, FRANCOIS - RAYMOND CHABOT INC.
  714. NOISEUX, GILLES - NOISEUX SYNDIC INC.
  715. NOISEUX, OLIVIER - RAYMOND CHABOT INC.
  716. NORONHA, DAVID JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  717. NYKYFORUK, BARRY LEE - BARRY NYKYFORUK & ASSOCIATES INC.
  718. NYKYFORUK, LANAIA - BARRY NYKYFORUK & ASSOCIATES INC.
  719. O'CONNELL, PATRICK - ALLAN MARSHALL & ASSOCIATES INC.
  720. OAKMAN, BRADLEY JAMES - THE OAKMAN GROUP INC.
  721. OKOLITA, JOSEPH ANDREW - CAMERON - OKOLITA INC.
  722. ORR, ANDREA GWENN - ANDREA ORR INC.
  723. ORRELL, ALANA - E. SANDS & ASSOCIATES INC.
  724. ORRELL, D. GEOFFREY
  725. OUAKNIN, HARRY - MNP LTD / MNP LTEE
  726. OWENS, BRENDA DARLENE - YANCH, DEY & ASSOCIATES LTD.
  727. PAGE, ALAN HERBERT - SCHWARTZ LEVITSKY FELDMAN INC.
  728. PAGE, ANTONY JOHN - A. JOHN PAGE & ASSOCIATES INC.
  729. PAGE, GENEVIEVE - RAYMOND CHABOT INC.
  730. PAGE, GRAHAM - PRICEWATERHOUSECOOPERS INC.
  731. PALMATEER, DAVID - MNP LTD / MNP LTEE
  732. PALMER, HOLLY MARIE - ERNST & YOUNG INC.
  733. PALMER, WAYNE KEVIN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  734. PARADIS, NADIA - RAYMOND CHABOT INC.
  735. PARE, MICHEL - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  736. PARENT, MAUREEN - HOYES, MICHALOS & ASSOCIATES INC.
  737. PARISI, JOSEPHINE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  738. PASCAL, NICOLAS - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  739. PATEL, PRITESH - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  740. PAUL, LINDA JUNE - MNP LTD / MNP LTEE
  741. PEAKE, BARRY JOHN - A. FARBER & PARTNERS INC.
  742. PEAKE, NORMAN KENNETH - PADDON + YORKE INC.
  743. PEARL, KEN LAWRENCE - THE FULLER LANDAU GROUP INC.
  744. PEDE, JENNIFER - PRICEWATERHOUSECOOPERS INC.
  745. PELECK, STEVEN PETER
  746. PELLARIN, JEFF P.
  747. PELOQUIN, DAVID
  748. PENNEY, IAN JASON - JANES & NOSEWORTHY LIMITED
  749. PENSTON, JEFFREY - WELKER & ASSOCIATES INC.
  750. PERNICA, JOSEPH
  751. PERRAULT, ANNE ISABELLE - ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  752. PESNER, MICHAEL
  753. PETRIE, ALISON ANNE - PETRIE & ASSOCIATES INC.
  754. PETTAI, DAVID
  755. PETTIGREW, PAUL - PRICEWATERHOUSECOOPERS INC.
  756. PHANEUF, EMMANUEL - RAYMOND CHABOT INC.
  757. PICARD, JOEL WILLIAM JOSEPH - FONTAINE & ASSOCIATES INC
  758. PICHELLI, PETER - SCOTT, PICHELLI & EASTER LIMITED
  759. PICKERING, BEN ROSS
  760. PICKERING, PAUL - PAUL J. PICKERING AND ASSOCIATES LIMITED
  761. PICKETT, MICHELLE MARIE - PRICEWATERHOUSECOOPERS INC.
  762. PIGEON, FRANCE - GROUPE PIGEON SYNDICS INC.
  763. PIGEON, YVES
  764. POIRIER, ANN CLAIRE - POWELL ASSOCIATES LTD
  765. POIRIER, MARTIN - LEMIEUX NOLET INC.
  766. POLAK, NICOLE LYNN - MNP LTD / MNP LTEE
  767. POLLACK, DANIEL A.
  768. POLLARD, ANGELA KAREN - POLLARD & ASSOCIATES INC.
  769. POMERLEAU, JOSEE - POMERLEAU & ASSOCIES SYNDIC INC.
  770. PONTING, DAVID SCOTT - A. FARBER & PARTNERS INC.
  771. POON, CASSIE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  772. POREPA, JODI
  773. PORTER, CHRISTOPHER JOHN
  774. POULIN DE COURVAL, JEAN-MARC
  775. POULIN, LUC - ERNST & YOUNG INC.
  776. POULOS, EUGENIA - ALVAREZ & MARSAL CANADA INC.
  777. POUPART, PATRICK - POUPART SYNDIC INC.
  778. POWELL, ROBERT WADE - POWELL ASSOCIATES LTD
  779. POWELL, THOMAS - FTI CONSULTING CANADA INC.
  780. POWELL, TINA MARIE - MNP LTD / MNP LTEE
  781. POWROZNIK, GARY DONALD - G. POWROZNIK GROUP INC.
  782. PRENTICE, DEAN TERRENCE - MNP LTD / MNP LTEE
  783. PRICE, JEFFREY ROBERT - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  784. PRICE, ROBERT EDWIN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  785. PRIEUR, COLLEEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  786. PRIMEAU, RICHARD - PRIMEAU PROULX & ASSOCIES INC.
  787. PRINCE, GREGORY NORMAN - PRICEWATERHOUSECOOPERS INC.
  788. PRINGLE, TREVOR BICKFORD - MSI SPERGEL INC
  789. PRITCHARD, BRIAN JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  790. PRONOVOST, ERIC - ROY, METIVIER, ROBERGE INC.
  791. PROULX, SYLVAIN - PRIMEAU PROULX & ASSOCIES INC.
  792. QUINN, DOUGLAS CHARLES - CAMERON - OKOLITA INC.
  793. QUINNEY, JASON PAUL - HOYES, MICHALOS & ASSOCIATES INC.
  794. QUINNEY, RICHARD GRAHAM - QUINNEY & ASSOCIATES LTD.
  795. RABY, BRIAN - BRIAN RABY & ASSOCIATES INC.
  796. RACICOT, EMMANUEL-HUGO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  797. RANCOURT, NATHALIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  798. RASTAN, MINA - RASTAN & ASSOCIATES INC.
  799. RAUF, ADAM AKBAR - BROMWICH & SMITH INC.
  800. REID, DAVID BARRY
  801. REID, TIMOTHY HUGH
  802. REIDPATH, SUSAN KATHLEEN
  803. REIMCHE, JONATHAN - PRICEWATERHOUSECOOPERS INC.
  804. REMILLARD, DENIS
  805. REMOLINO CIFUENTES, FRANCISCO JAVIER - REMOLINO and ASSOCIATES INC.
  806. RENAUD, JOCELYN - RAYMOND CHABOT INC.
  807. RENNIE, W. STEWART - BDO CANADA LIMITED / BDO CANADA LIMITEE
  808. RETHORE, MARCEL - KPMG INC.
  809. REYNOLDS, DAVID THOMAS - DAVID REYNOLDS AND ASSOCIATES INC.
  810. REYNOLDS, PHILIP JOSEPH - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  811. REYNOLDS, TANYA - MNP LTD / MNP LTEE
  812. REZNICHENKO, JULIA
  813. RICHARD, FREDERIC - GROUPE LEBLANC SYNDIC INC.
  814. RICHARD, LAURIER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  815. RICHARDSON, DAVID IAN
  816. RICHER, FREIDA MARIE - GRANT THORNTON LIMITED
  817. RICKARD, MARIA - MARIA RICKARD & ASSOCIATES INC.
  818. RIGLIN, CASSIE - ERNST & YOUNG INC.
  819. RIOUX, PASCAL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  820. RISMAN, FRANK - RISMAN ZYSMAN INC
  821. RIVARD, GILLES - JEAN FORTIN & ASSOCIES SYNDIC INC
  822. RIVERIN, GENEVIEVE - LEMIEUX NOLET INC.
  823. RIZARRI, HANS - CROWE SOBERMAN INC.
  824. ROBBS, KENNETH DAVID - FONTAINE & ASSOCIATES INC
  825. ROBERGE, JOSE - ROY, METIVIER, ROBERGE INC.
  826. ROBERGE, PATRICK - RAYMOND CHABOT INC.
  827. ROBERTS, CLINTON - PRICEWATERHOUSECOOPERS INC.
  828. ROBERTS, LISA JANE - SMITH CAGEORGE BAILEY, INC.
  829. ROBILLARD, GILLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  830. ROBINSON, PATRICIA - PAT ROBINSON INC.
  831. ROBINSON, RICHARD GEOFFREY E - GRANT THORNTON LIMITED
  832. ROBITAILLE, MARTINE - PIERRE ROY & ASSOCIES INC.
  833. RODRIGUES, JERVIS CYRIL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  834. ROGERS, TERRENCE CHARLES - SMYTHE INSOLVENCY INC.
  835. ROMANIUK, STANLEY - A.C. WARING & ASSOCIATES INC.
  836. ROSEN, BRAHM HOWARD - ROSEN GOLDBERG INC.
  837. ROSEN, MARK S.
  838. ROSENBERG, JEFFREY RICHARD - FTI CONSULTING CANADA INC.
  839. ROSENTHAL, MARTIN P. - ERNST & YOUNG INC.
  840. ROSS, JOEL MARTIN - ROSS ADVISORY GROUP INC.
  841. ROSTANT, DEREK ANTHONY - KPMG INC.
  842. ROTFARB, ELLIOT JOEL - BRIEF & ASSOCIATES INC.
  843. ROULEAU, MARC MICHEL - DOYLE SALEWSKI INC.
  844. ROUSSIMOFF-STOEFF, BORIS - PIERRE ROY & ASSOCIES INC.
  845. ROWAN, CHRISTOPHER K. - KEN ROWAN & ASSOCIATES INC.
  846. ROWAN, KENNETH ALAN - KEN ROWAN & ASSOCIATES INC.
  847. ROY, JACQUES - HOULE ROY S.A.
  848. ROY, MARCEL A - DEMERS BEAULNE INC.
  849. ROY, MATHIEU - HOULE ROY S.A.
  850. ROY, MAURICE
  851. ROY, PIERRE - PIERRE ROY & ASSOCIES INC.
  852. ROZON, DANIEL AUGUSTIN
  853. RUMANEK, CARL - RUMANEK & COMPANY LTD.
  854. RUMANEK, JORDAN - RUMANEK & COMPANY LTD.
  855. RUSINEK, JACQUES DIDIE - RUSINEK & ASSOCIATES INC.
  856. RUSSO, JOANNE - RUSSO CORP.
  857. RUTMAN, ALLAN ARNOLD - ZEIFMAN PARTNERS INC.
  858. RYBACK, LAURA LEE - MNP LTD / MNP LTEE
  859. SALDANHA, DAVID PAUL - ERNST & YOUNG INC.
  860. SALEWSKI, PAUL EVAN - DOYLE SALEWSKI INC.
  861. SALYZYN, LEANNE ELIZABETH - SALYZYN & ASSOCIATES LIMITED
  862. SALYZYN, MICHAEL A. - SALYZYN & ASSOCIATES LIMITED
  863. SAMSON, JOSHUA - THE FULLER LANDAU GROUP INC.
  864. SAMUELS, VICKY D. - MNP LTD / MNP LTEE
  865. SANDWITH, JOEL MATTHEW - HOYES, MICHALOS & ASSOCIATES INC.
  866. SAUNDERS, HAROLD DAVID - CAMPBELL, SAUNDERS LTD
  867. SAUNDERS, JOHN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  868. SAUNDERS, MARSHA - FONTAINE & ASSOCIATES INC
  869. SAVAGE, JULIE ANNE - TAYLOR LEIBOW INC.
  870. SAVARY, MARC - LITWIN BOYADJIAN INC.
  871. SCHAEFER, SCOTT KENNETH - HOYES, MICHALOS & ASSOCIATES INC.
  872. SCHELLER, MICHELLE - MNP LTD / MNP LTEE
  873. SCHOFIELD, IAN PETER - MNP LTD / MNP LTEE
  874. SCHONFELD, S. HARLAN - SCHONFELD INC.
  875. SEGUIN, NATHALIE - N. SEGUIN INC.
  876. SERPONE, JOHANNE - GROUPE SERPONE INC.
  877. SHARMA, ASHVIN - MSI SPERGEL INC
  878. SHARMA, KUNJAR MANI - KUNJAR SHARMA & ASSOCIATES INC.
  879. SHAW, LEONARD MICHAEL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  880. SHERIFF, TODD Y. - SHERIFF SOLE & MADEJ INC.
  881. SHERMAN, ADAM DANIEL - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  882. SHI, JING - PRICEWATERHOUSECOOPERS INC.
  883. SHIER, ROBERT - MNP LTD / MNP LTEE
  884. SHINER, ALAN
  885. SHOLDICE, MURRAY WILLIAM - A. FARBER & PARTNERS INC.
  886. SICILIANO, VINCE F. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  887. SIERADZKI, DAVID - KSV KOFMAN INC.
  888. SILLIKER, TARA REA - MNP LTD / MNP LTEE
  889. SINCLAIR, CHRIS - SMYTHE INSOLVENCY INC.
  890. SIRRS, ERIC ALFRED - MNP LTD / MNP LTEE
  891. SKELTON, CHARLES - GRANT THORNTON LIMITED
  892. SKLAR, DAVID - DAVID SKLAR & ASSOCIATES INC.
  893. SLEETH, JORDEN DAVID - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  894. SLOCOMBE, GARETH FREDERICK - G. SLOCOMBE & ASSOCIATES INC.
  895. SMELT, SHEILA - SHEILA SMELT AND ASSOCIATES INC.
  896. SMITH, ANDREW WILLIAM - E. SANDS & ASSOCIATES INC.
  897. SMITH, BRANDON - IRA SMITH TRUSTEE & RECEIVER INC.
  898. SMITH, CHARLA - HARDIE & KELLY INC.
  899. SMITH, DAVID LINCOLN - BROMWICH & SMITH INC.
  900. SMITH, IRA C - IRA SMITH TRUSTEE & RECEIVER INC.
  901. SMITH, ROBERT WILLIAM - MNP LTD / MNP LTEE
  902. SNEDDEN, NANCY LEANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  903. SOBEL, DANIEL - GRANT THORNTON LIMITED
  904. SOLE, JEFFREY MARTIN - SHERIFF SOLE & MADEJ INC.
  905. SOLOMON, SHERRY LYNN - RUMANEK & COMPANY LTD.
  906. SOUCY, JEAN-FRANCOIS - RAYMOND CHABOT INC.
  907. SPERGEL, ALAN HARVEY - MSI SPERGEL INC
  908. ST-AMOUR, ERIC - PRICEWATERHOUSECOOPERS INC.
  909. ST-GEORGES, PIERRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  910. ST-PIERRE, ERIC
  911. STACK, SEAN - S. R. STACK & COMPANY LTD.
  912. STACK, SHAWN ANDREW - BROMWICH & SMITH INC.
  913. STAPLEY, SHARON PATRICIA - FREDERICK & COMPANY LTD
  914. STATZ, MICHELLE KATHLEEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  915. STEELE-MACSWEEN, MARIANNE - MACKENZIE, GILLIS, MACDOUGALL INC.
  916. STEHELIN, PAUL ALBERT - POWELL ASSOCIATES LTD
  917. STEINER, GLENN - BARRY NYKYFORUK & ASSOCIATES INC.
  918. STELZER, ROBERT - A. FARBER & PARTNERS INC.
  919. STEPANUIK, CHRISTOPHER C. - ERNST & YOUNG INC.
  920. STERN, LINDA - CROWE SOBERMAN INC.
  921. STEVENSON, DAVID WILLIAM - AC STEVENSON & PARTNERS LTD.
  922. STEWART, JAMES HERBERT
  923. STEWART, KIMBERLEY ELIZABETH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  924. STEWART, MICHAEL GREGORY - ALVAREZ & MARSAL CANADA INC.
  925. STOPPEL, JAYSON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  926. STRAND, SONYA J. - A. FARBER & PARTNERS INC.
  927. STUBER, JANICE
  928. STUIVE, DOUGLAS
  929. SU, PHONG (VINCENT) - PHONG SU & ASSOCIATES INC.
  930. SUDANO, REBECCA SUSAN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  931. SUGENG, NATHANIEL PETER - FONTAINE & ASSOCIATES INC
  932. SULLIVAN, PATRICK - LE GROUPE FULLER LANDAU INC.
  933. SURGESON CARSON, C/O RAYMOND CHABOT INC. - SURGESON CARSON C/O RAYMOND CHABOT INC.
  934. SURMINSKY, DARRIN
  935. SUTTON, YVONNE CELINE
  936. SYKORA, SANDRA MARIA - HOYES, MICHALOS & ASSOCIATES INC.
  937. SYLVESTRE, CHANTAL - JEAN LELIEVRE SYNDIC
  938. SZYPULA, CHESTER RICHARD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  939. TADROS, ERIC - PRICEWATERHOUSECOOPERS INC.
  940. TAIT, ELIZABETH ANNE
  941. TAKASH, ROBERT - MNP LTD / MNP LTEE
  942. TANNENBAUM, BRYAN A - RSM Canada Limited
  943. TARDIF, KARINA - RAYMOND CHABOT INC.
  944. TAVES, SUSAN EVELYN
  945. TAYLOR, CHELSEA ANNE - MNP LTD / MNP LTEE
  946. TAYLOR, KAILEY - DAVID REYNOLDS AND ASSOCIATES INC.
  947. TAYLOR, LEIGH COLEMAN - L. C. TAYLOR & CO. LTD.
  948. TAYLOR, ROBERT JAMES - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  949. TAYLOR-MANCUSI, JILLIAN ROBYN - L. C. TAYLOR & CO. LTD.
  950. TERTIGAS, KONSTANTINOS (GUS) - ERNST & YOUNG INC.
  951. TESSIS, KENNETH MARK - GOLDHAR & ASSOCIATES LTD
  952. THATCHER, KEVIN JAMES - KEVIN THATCHER & ASSOCIATES LTD.
  953. THERRIEN, GUILLAUME - LEMIEUX NOLET INC.
  954. THIBAULT, ANDRE - RAYMOND CHABOT INC.
  955. THIBAULT, MICHEL - RAYMOND CHABOT INC.
  956. THIBODEAU, ANDRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  957. THIEM, JOSHUA KEITH - PRICEWATERHOUSECOOPERS INC.
  958. THODE, DOUGLAS JOHN - D. THODE & ASSOCIATES INC.
  959. THOMPSON, JOHN CURRIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  960. THOMSON, MARK NORMAN ANDREW - PRICEWATERHOUSECOOPERS INC.
  961. TILLMAN, ANTHONY JOSEPH - ALVAREZ & MARSAL CANADA INC.
  962. TITLE, SHELDON JAY - MNP LTD / MNP LTEE
  963. TO, KIMBERLY WAI FAN - E. SANDS & ASSOCIATES INC.
  964. TO, NICHOLAS - HOYES, MICHALOS & ASSOCIATES INC.
  965. TOMAN, TRACEY MARIE - DOYLE SALEWSKI INC.
  966. TRAHAN, GINETTE
  967. TRAVITSKY, SHAWN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  968. TREMBLAY, CHARLES - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  969. TREMBLAY, FABIEN - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  970. TRUDEAU, MARTIN - PIERRE ROY & ASSOCIES INC.
  971. TUCK, ANDREW - ERNST & YOUNG INC.
  972. TULL, ROBERT A - BLT LAPOINTE & ASSOCIES INC.
  973. TURCOTTE, NORMAND J - JOLIN, TURCOTTE & ASSOCIES INC
  974. TURCOTTE, YVES - ROY, METIVIER, ROBERGE INC.
  975. TURNER, TAMMY
  976. TZICAS, GEORGE P. - GROUPE SERPONE INC.
  977. VACHON, VERONIQUE - RAYMOND CHABOT INC.
  978. VAN ALPHEN, WENDY ANNE
  979. VAN EYK, PAUL - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  980. VAN WYK, BRIDGET ANNE - A. FARBER & PARTNERS LTD.
  981. VAR, VICHHYKA - RAYMOND CHABOT INC.
  982. VARGA, GEOFFREY EUGENE
  983. VENABLES, JOHN DOUGLAS
  984. VENETSANOS, PETER - ERNST & YOUNG INC.
  985. VERES, BRIAN JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  986. VERMETTE, MICHAEL JOSEPH - PRICEWATERHOUSECOOPERS INC.
  987. VILLENEUVE, ERIC - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  988. VINCENT, ERIC - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  989. VININSKY, MITCHELL - KSV KOFMAN INC.
  990. VISENTIN, BARBARA LYNN - WELKER & ASSOCIATES INC.
  991. WALBY-PARCHOMA, DAWN MICHELLE
  992. WALKER, JAMES BRADFIELD - JAMES B. WALKER & CO. LTD
  993. WARGA, BRENT MICHAEL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  994. WARING, ARTHUR CHARLES - A.C. WARING & ASSOCIATES INC.
  995. WARNER, KAREN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  996. WASSERMAN, HOWARD MELVIN - WASSERMAN RAMSAY INC.
  997. WATSON, GREGORY PAUL - FTI CONSULTING CANADA INC.
  998. WEAVER, TRACEY - PRICEWATERHOUSECOOPERS INC.
  999. WEBB, JEFFREY THOMAS
  1000. WEBER, WAYNE - GRANT THORNTON LIMITED
  1001. WEDLAKE, PETER DOUGLAS - GRANT THORNTON LIMITED
  1002. WEISZ, DANIEL RAPHAEL - RSM Canada Limited
  1003. WELKER, CHRISTOPHER - WELKER & ASSOCIATES INC.
  1004. WELKER, HANS PETER - WELKER & ASSOCIATES INC.
  1005. WELKER, STEVEN - STEVE WELKER AND COMPANY INC.
  1006. WENGLE, MELANIE SUE - A. FARBER & PARTNERS INC.
  1007. WENTZELL, MARK EVERETT - GRANT THORNTON LIMITED
  1008. WEST, ROBERT RANDOLPH - R. WEST & ASSOCIATES INC.
  1009. WEST-CHOW, DESMOND ELLIOTT - GOTH & COMPANY LTD.
  1010. WESTGEEST, LAURENCE G. A.
  1011. WHELDON, CLAIRE - PRICEWATERHOUSECOOPERS INC.
  1012. WHITE, ROBYN JANE - A. FARBER & PARTNERS INC.
  1013. WHITEHEAD, GRAEME C.F. - A. FARBER & PARTNERS INC.
  1014. WIEBE, JAKE - GRANT THORNTON LIMITED
  1015. WIHNAN, JOYCE PATRICIA - WIHNAN TRUSTEE CORPORATION
  1016. WILDMAN, JULIE LAURA - HOYES, MICHALOS & ASSOCIATES INC.
  1017. WILKIE, JOSEPH ALBERT - MNP LTD / MNP LTEE
  1018. WILLIAMS, BRIAN FREDRICK - CAMERON - OKOLITA INC.
  1019. WILLIAMS, JAMES STEWART - JAMES WILLIAMS & ASSOCIATES INC.
  1020. WILLIAMS, RICHARD - JAMES WILLIAMS & ASSOCIATES INC.
  1021. WILLIAMS, WALTER ALEXANDER - VINE AND WILLIAMS INC
  1022. WILSON, JOHN STEPHENSON
  1023. WIZMAN, IGAL
  1024. WONG, BRENDA - RSM Canada Limited
  1025. WOO, DANNY - GRANT THORNTON LIMITED
  1026. WOO, JANE - A. FARBER & PARTNERS INC.
  1027. WOOD, BRENDA - SALYZYN & ASSOCIATES LIMITED
  1028. WOOD, BRENDA M. - A. FARBER & PARTNERS INC.
  1029. WOOD, DAVID STANLEY - BOALE, WOOD & COMPANY LTD.
  1030. WOOD, PATRICIA EILEEN - MNP LTD / MNP LTEE
  1031. WOOTTON, DANIEL KENNETH - GRANT THORNTON LIMITED
  1032. WRIGHT, MICHAEL STANLEY JAMES JR - MIKE WRIGHT & ASSOCIATES INC.
  1033. WYNBERG, SAMUEL LEONARD
  1034. YANCH, JAMES ROBERT - YANCH, DEY & ASSOCIATES LTD.
  1035. YANDRESKI, ANDREA
  1036. YAO, LIANG (ALLEN) - ERNST & YOUNG INC.
  1037. YAU, EDMUND - ERNST & YOUNG INC.
  1038. YAU, NORMA ILENE - GOLDHAR & ASSOCIATES LTD
  1039. YORKE, CLYDE EDWIN - PADDON + YORKE INC.
  1040. ZANNI, ROBERT JOSEPH - GRANT THORNTON LIMITED
  1041. ZASPALIS, TONY
  1042. ZICAT, YANNICK
  1043. ZIELSKI, FRANKLIN J - F.J. ZIELSKI & ASSOCIATES INC.
  1044. ZIELSKI, FRANKLIN JASON - F.J. ZIELSKI & ASSOCIATES INC.
  1045. ZILKA, PARIKSHEET - BROMWICH & SMITH INC.
  1046. ZIZZO, CHAD CORBETT - ZIZZO & PARTNERS INC.
  1047. ZUK, CHRISTINE LOUISE - VINE AND WILLIAMS INC
  1048. ZWEIG, MARVIN IRVING
  1049. ZYSMAN, MARVIN - RISMAN ZYSMAN INC
  1050. ZYSMAN, RYAN - RISMAN ZYSMAN INC
  1051. de BILLY-TREMBLAY, SOLANGE - de BILLY-TREMBLAY & ASSOCIES INC.
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