Liste de tous les syndics autorisés en insolvabilité et bureaux de syndics autorisés en insolvabilité

  • Le système a recensé 210 bureau(x) de syndics autorisés en insolvabilité.
  • Le système a recensé 1 020 syndic(s) autorisé(s) en insolvabilité individuel(s).

Voici les résultats de la recherche - Il vous faudra peut-être faire défiler l'écran pour voir les deux listes.

Le système a recensé 210 bureau(x) de syndics autorisés en insolvabilité.

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

Le système a recensé 1 020 syndic(s) autorisé(s) en insolvabilité individuel(s).

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