Find a Licensed Insolvency Trustee - Search Results

  • 212 Licensed Insolvency Trustee Firm(s) Found
  • 1,022 Individual Licensed Insolvency Trustee(s) Found

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212 Licensed Insolvency Trustee Firm(s) Found

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

1,022 Individual Licensed Insolvency Trustee(s) Found

  1. ABAKHAN, GEORGE - GRANT THORNTON LIMITED
  2. ABERBACK, SHERI LEE - MNP LTD / MNP LTEE
  3. ABRAHAMSON, GARY FRANK - THE FULLER LANDAU GROUP INC.
  4. ADAM & CIE SYNDIC INC., C/O LEMIEUX NOLET INC. - LEMIEUX NOLET INC.
  5. ADAMS, DAVID JOSEPH ANTHONY - GOLDHAR & ASSOCIATES LTD
  6. ADAMS, GREGORY JOHN - ERNST & YOUNG INC.
  7. ADAMSON, JOHN - ADAMSON & ASSOCIATES INC.
  8. ADESSKY, ANDREW HOWARD - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  9. ADIKEN, JEFFREY - MSI SPERGEL INC
  10. ADLER, KAREN RHEA - RUMANEK & COMPANY LTD.
  11. ADLINGTON, RYAN JOHN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  12. AGUIRRE, SAMUEL - FTI CONSULTING CANADA INC.
  13. ALAM, MIRZA ZAKI - MNP LTD / MNP LTEE
  14. ALBERT, JOSEPH EDWARD ALLAN - ALBERT GELMAN INC.
  15. ALEXANDERSON, LINDA JILL - GRANT THORNTON LIMITED
  16. ALGER, BRUCE ELLIS - A. FARBER & PARTNERS LTD.
  17. ALLAIN, DENIS - DENIS ALLAIN & ASSOCIES INC.
  18. ALLARD, ANDRE - ANDRE ALLARD & ASSOCIES INC.
  19. ALLEN, DONALD JOHN - DON ALLEN & ASSOCIATES INC.
  20. ALLEN, VANESSA AWENDELA - MNP LTD / MNP LTEE
  21. AMBACHTSHEER, TODD JEFFREY - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  22. AMRAM, KARINA
  23. ANDERSON, RITA ELLIS - RITA ANDERSON & ASSOCIATES INC.
  24. ANDREWS, NOEL R - NOEL R. ANDREWS & ASSOCIATES INC.
  25. ARLETTE, MICA JOHN - PRICEWATERHOUSECOOPERS INC.
  26. ARSENAULT, RONALD - MNP LTD / MNP LTEE
  27. ASHER, KRISTA - BROMWICH & SMITH INC.
  28. ASTON, EGLE VERONIKA - CRAWFORD, SMITH AND SWALLOW INC.
  29. ATHANASIOU, JOHN - MNP LTD / MNP LTEE
  30. AUDET, JEAN-FRANCOIS - LE GROUPE FULLER LANDAU INC.
  31. AYLWARD, KAREN - MNP LTD / MNP LTEE
  32. AYRE, JEFFREY THOMAS
  33. BAIGEL, MICHAEL NEIL WOOLF - BAIGEL CORP.
  34. BAILEY, SENGA - SMITH CAGEORGE BAILEY, INC.
  35. BANDO, BRUCE S. - GRANT THORNTON LIMITED
  36. BARBIERI, ERIC - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  37. BARNES, STEPHEN HERBERT
  38. BARRETT, JOHN FITZGERALD - ERNST & YOUNG INC.
  39. BASI, ANDREW HARRINDER SINGH - GRANT THORNTON LIMITED
  40. BASS, GLYNIS - A. FARBER & PARTNERS INC.
  41. BASSO, MICHAEL - FTI CONSULTING CANADA INC.
  42. BATTISTON, DANIEL - MSI SPERGEL INC
  43. BAZELEVSKY, ANDRIY - BROMWICH & SMITH INC.
  44. BAZIAN, GRANT - MNP LTD / MNP LTEE
  45. BEAUCHAMP, MICHEL - JEAN FORTIN & ASSOCIES SYNDIC INC
  46. BEAUCHEMIN, MARC
  47. BEAUDIN, YVES PATRICE
  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. - BAKER TILLY OTTAWA LTD.
  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. FORAN, JAMES
  286. FORBES, KATHERINE - KPMG INC.
  287. FORGET, KELLY ANNE MARIE - CAMERON - OKOLITA INC.
  288. FORTIN, JEAN - JEAN FORTIN & ASSOCIES SYNDIC INC
  289. FORTIN, PIERRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  290. FOX-MILES, RHONDA TRACEY - FOX-MILES & ASSOCIATES INC.
  291. FRANCHEVILLE, HENRY MURRAY - GRANT THORNTON LIMITED
  292. FRANCO, MARTIN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  293. FRECHETTE, GERARD - FRECHETTE & ASSOCIES INC.
  294. FREDERICK, REBECCA MAUREEN - FREDERICK & COMPANY LTD
  295. FRENCH, RUSSELL
  296. FRENDO, GENE PETER - FRENDO AND PARTNERS INC.
  297. FRENKIEL, COREY
  298. FRITZ, JOHN ROBERT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  299. FRY, DAVID LEIGHTON - RICHARD KILLEN & ASSOCIATES LTD.
  300. FRYZUK, CRAIG ALEXANDER - THE FRYZUK GROUP INC.
  301. FULLER, MELANIE RACHELLE - MNP LTD / MNP LTEE
  302. FUNG, KAREN - ERNST & YOUNG INC.
  303. FUNTIG, STEPHEN CLIFFORD - S. FUNTIG & ASSOCIATES INC.
  304. GABBAY, ANDRE - ANDRE GABBAY & ASSOCIES INC.
  305. GAERTNER, JERRARD B.
  306. GAGNE, PIERRE - GROUPE LEBLANC SYNDIC INC.
  307. GAGNON, JEAN - RAYMOND CHABOT INC.
  308. GAGNON, LOUISE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  309. GAGNON, PASCAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  310. GAGNON, RONALD P. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  311. GALEA, CHRISTOPHER - MSI SPERGEL INC
  312. GANDOSSI, BRUCE B.
  313. GAUTHIER, ROCH - RAYMOND CHABOT INC.
  314. GAUVIN, STEPHANE - RAYMOND CHABOT INC.
  315. GEARY,TIMOTHY JOHN - THE FULLER LANDAU GROUP INC.
  316. GEE, GORDON DAVID
  317. GEENEN, COREY - ERNST & YOUNG INC.
  318. GELMAN, BRYAN ADAM - ALBERT GELMAN INC.
  319. GENNIS, PHILIP HOWARD - MSI SPERGEL INC
  320. GEORGE, DAVID ALEXANDER
  321. GIBSON, PETER DAVID
  322. GIGUERE, JOHANNE - PIERRE ROY & ASSOCIES INC.
  323. GILBERT, FRANCOIS - FONTAINE & ASSOCIATES INC
  324. GILBERTSON, LANA RHEA - MNP LTD / MNP LTEE
  325. GILCHRIST, JAMES FREDERICK
  326. GINGRAS, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  327. GINGUES, BENOIT - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  328. GIRARDI, DANIEL JOSEPH - MNP LTD / MNP LTEE
  329. GIROUARD, DANIEL - DANIEL GIROUARD & ASSOCIES INC.
  330. GIROUX, LORRAINE EVELYN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  331. GLADWIN, GORDON ALAN
  332. GLOVER, KENNETH RAYMOND GOSFORD - GLOVER-DRENNAN INC.
  333. GODBOLD, MURRAY REA
  334. GOGUEN, JEAN B. - GRANT THORNTON LIMITED
  335. GOLDBAND, DAVID - GRANT THORNTON LIMITED
  336. GOLDBERG, STEVEN WARREN HOWARD - ROSEN GOLDBERG INC.
  337. GOLDBLATT, GILLIAN LAUREN - MSI SPERGEL INC
  338. GOLDHAR, RICHARD - GOLDHAR & ASSOCIATES LTD
  339. GOLDING, DAWN - GOLDING & ASSOCIATES LIMITED
  340. GOLDING, MATTHEW JACOB
  341. GOLDSTEIN, NOAH - KSV KOFMAN INC.
  342. GONTHIER, SUSAN
  343. GOSSE, GREGORY STEVEN - MNP LTD / MNP LTEE
  344. GOTH, BARTON KELSEY - GOTH & COMPANY LTD.
  345. GOTH, JAMES DAVID - GOTH & COMPANY LTD.
  346. GOWLING, DAVID DELMER - MNP LTD / MNP LTEE
  347. GRACI, JOSEPH PAUL - J.P. GRACI & ASSOCIATES LTD.
  348. GRAHAM, JAMES KENNETH - SCHWARTZ LEVITSKY FELDMAN INC.
  349. GRANT, MICHELLE - ERNST & YOUNG INC.
  350. GRAY, KRISTIN - THE BOWRA GROUP INC.
  351. GRISE, JOEL - FONTAINE & ASSOCIATES INC
  352. GROSS, HOWARD IAN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  353. GUAY, PIERRE - PIERRE GUAY SYNDIC INC.
  354. GULJA, KATHREN TINA - DAVID REYNOLDS AND ASSOCIATES INC.
  355. GURNEY, STUART DEANE - E. SANDS & ASSOCIATES INC.
  356. GUTFREUND, IZYDORE GEORGE
  357. GYLDENBJERG, LAURA LEE - LAURA GYLDENBJERG & ASSOCIATES INC.
  358. HADDAD, NAGI - BOILY HADDAD INC.
  359. HAFNER, GUENTER BILL
  360. HAMEL, DENIS
  361. HAMEL, JEAN-CHRISTOPHE - PRICEWATERHOUSECOOPERS INC.
  362. HAMILTON, GRAEME - CROWE SOBERMAN INC.
  363. HAMILTON, RICHARD DONALD
  364. HAMILTON, SHARON SARITA - ERNST & YOUNG INC.
  365. HAN, YIFEI - ERNST & YOUNG INC.
  366. HARA, RAJVINDER SINGH - E. SANDS & ASSOCIATES INC.
  367. HARALOVICH, JOHN PIERRE - MNP LTD / MNP LTEE
  368. HARDIE, ANDREW RONALD - HARDIE & KELLY INC.
  369. HARLANG, ROBERT - KSV KOFMAN INC.
  370. HARPIN, ROBERT - RAYMOND CHABOT INC.
  371. HARRIS, JAY TOBIN - HARRIS & PARTNERS INC
  372. HARRIS, KYLE ALEXANDER - HARRIS & PARTNERS INC
  373. HARRIS, MATHEW McGRATH - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  374. HARRISON, CATHERINE ANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  375. HAYES, HOWARD - HOYES, MICHALOS & ASSOCIATES INC.
  376. HEALEY, JOSEPH ANTHONY - ERNST & YOUNG INC.
  377. HEBERT, ANDRE - DEMERS BEAULNE INC.
  378. HELKAA, DERYCK - FTI CONSULTING CANADA INC.
  379. HENDRIKS, JOHN - A. FARBER & PARTNERS INC.
  380. HENECHOWICZ, JERRY - MNP LTD / MNP LTEE
  381. HERMAN, LOIS - MNP LTD / MNP LTEE
  382. HERPERS, ALEXANDER
  383. HESSEL, DIANE SIMONE
  384. HICKEY, PAUL DAVID
  385. HO, ALISON - ERNST & YOUNG INC.
  386. HOBBS, JOHN BROCK
  387. HONESS, NEIL ANDREW - KPMG INC.
  388. HOOLEY, BONNIE GAIL - L. C. TAYLOR & CO. LTD.
  389. HOPKINS, STANLEY WARD - S. W. HOPKINS & ASSOCIATES INC.
  390. HOPPENHEIM, HOWARD BARNETT
  391. HORNBOSTEL, DEBORAH - MSI SPERGEL INC
  392. HORVATH, KAREN ANNE - FABER INC.
  393. HOULDEN, BRENT MARSHALL WOOD
  394. HOULE, GUYLAINE - PIERRE ROY & ASSOCIES INC.
  395. HOULE, MARC-ANDRE - HOULE ROY S.A.
  396. HOWE, DAVID ALEXANDER - JANES & NOSEWORTHY LIMITED
  397. HOWELL, TODD RONALD - STEVE WELKER AND COMPANY INC.
  398. HOWITT, GARY G. - EXELBY & PARTNERS LTD.
  399. HOYES, JOHN DOUGLAS - HOYES, MICHALOS & ASSOCIATES INC.
  400. HRISTOW, CATHERINE ANN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  401. HSU, FELIX
  402. HUBER, GLEN ARIEL
  403. HUDSON, BRUCE GORDON - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  404. HUIZINGH, LAMBERT
  405. HUMES, JANET LYNN - E. SANDS & ASSOCIATES INC.
  406. HUNT, ROBERT CHARLES - GRANT THORNTON LIMITED
  407. HUNTER, FRANCYNE - ALLAN MARSHALL & ASSOCIATES INC.
  408. HUOT, AUDREY - PRICEWATERHOUSECOOPERS INC.
  409. HUOT, FRANCOIS - FRANCOIS HUOT & ASSOCIES SYNDIC LTEE
  410. HUSSAIN, JODAT FAHAD
  411. HUTCHENS, ALAN JOHN - ALVAREZ & MARSAL CANADA INC.
  412. HUTCHENS, DERRICK - JANES & NOSEWORTHY LIMITED
  413. IANNI, ANTHONY - ERNST & YOUNG INC.
  414. IANNITELLO, SEBASTIEN - IANNITELLO & ASSOCIES INC.
  415. IBBOTT, GREGORY BRUCE - MNP LTD / MNP LTEE
  416. IHNATIUK, PAUL THEODORE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  417. JAGLOWITZ, FRANK J
  418. JOFFE, JONATHAN SAMUEL - KSV KOFMAN INC.
  419. JOHNSON, BERT JEFFREY - PRICEWATERHOUSECOOPERS INC.
  420. JOHNSON, DOUGLAS BRUCE - ERNST & YOUNG INC.
  421. JOHNSON, JAIME - GRANT THORNTON LIMITED
  422. JOHNSON, KAREN - MNP LTD / MNP LTEE
  423. JOHNSON, ROBERT DALTON - ALLAN MARSHALL & ASSOCIATES INC.
  424. JONES, DOUGLAS OWEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  425. JONES, NEIL B. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  426. JORDAN, PHILIPPE - PRICEWATERHOUSECOOPERS INC.
  427. JUDD, GREGORY - KUNJAR SHARMA & ASSOCIATES INC.
  428. JUNG, SUSAN EDNA LUISE - WELKER & ASSOCIATES INC.
  429. KANABAR, RAKESH LALIT
  430. KAPLAN, MATTHEW - ERNST & YOUNG INC.
  431. KARKOUTLIAN, JOHN
  432. KARPEL, GREG ALAN - ALVAREZ & MARSAL CANADA INC.
  433. KEEBLE, JEFF - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  434. KEHTLER, LAURA - E. SANDS & ASSOCIATES INC.
  435. KELLY, MARC EDWARD - HARDIE & KELLY INC.
  436. KEMP-GEE, MARK - GRANT THORNTON LIMITED
  437. KENNEDY, JULIE DIANE - MNP LTD / MNP LTEE
  438. KERBEL, JEFFREY DANIEL - ERNST & YOUNG INC.
  439. KIBEL, ILAN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  440. KIDECKEL, JOEL WAYNE - MNP LTD / MNP LTEE
  441. KILLEN, RICHARD JOHN - RICHARD KILLEN & ASSOCIATES LTD.
  442. KILNER, ROBERT WILLIAM - MSI SPERGEL INC
  443. KIMEL, KAREN - A. FARBER & PARTNERS INC.
  444. KINSMAN, GEORGE - ERNST & YOUNG INC.
  445. KISH, DENNIS JOHN - A. FARBER & PARTNERS INC.
  446. KISLUK, FRANK SHELDON - MSI SPERGEL INC
  447. KLEIN, RON MOSE - BRIEF & ASSOCIATES INC.
  448. KOBBERT, RANDY FRANK - MNP LTD / MNP LTEE
  449. KOEHLI, SHELLEY LYNNE - D. THODE & ASSOCIATES INC.
  450. KOFMAN, ROBERT DAVID - KSV KOFMAN INC.
  451. KONOWALCHUK, OREST M. P. - ALVAREZ & MARSAL CANADA INC.
  452. KOREN, AVI
  453. KORNUTA, NAIDA - MNP LTD / MNP LTEE
  454. KORONEOS, ANNA - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  455. KOZLOWSKI, MARIE DOROTHY - HARDIE & KELLY INC.
  456. KRIEGER, JONATHAN DAVID - GRANT THORNTON LIMITED
  457. KRIEGER, MICHAEL ARYEH DAVID - KRIEGER & COMPANY INC.
  458. KRIEGER, PERRY - BDO CANADA LIMITED / BDO CANADA LIMITEE
  459. KROEGER, VICTOR PAUL - MNP LTD / MNP LTEE
  460. KROLL, JEREMY NORMAN - BAIGEL CORP.
  461. KWAN, WILSON - PRICEWATERHOUSECOOPERS INC.
  462. KWASNICKY, DEBORA V. - D. KWASNICKY & ASSOCIATES INC.
  463. KWOK, AUGUSTINE - MNP LTD / MNP LTEE
  464. LABARRE, SYLVIE
  465. LABBE, NATHALY
  466. LABELLE, ANDRE - LABELLE, MARQUIS INC.
  467. LACASSE, PIERRE - RAYMOND CHABOT INC.
  468. LACHANCE, FREDERIC - MNP LTD / MNP LTEE
  469. LACHANCE, STEPHANE - DEMERS BEAULNE INC.
  470. LACHANCE, SYLVAIN - LEMIEUX NOLET INC.
  471. LACROIX, CLAUDE M. - BELHUMEUR SYNDICS INC.
  472. LAFLAMME, GAETAN - PETRIE RAYMOND INC.
  473. LAFRENIERE, MARC - RAYMOND CHABOT INC.
  474. LAFRENIERE, PAUL - LAFRENIERE GBM INC.
  475. LAI, DEREK - CROWE MACKAY & COMPANY LTD
  476. LAIKEN, ADAM
  477. LAKERAM, ANN - GRANT THORNTON LIMITED
  478. LALANDE, LYNDA - RAYMOND CHABOT INC.
  479. LALONDE, VERONIQUE - RAYMOND CHABOT INC.
  480. LANDAU, HOWARD - DODICK LANDAU INC.
  481. LANDERS, ROSS DAVID - GREEN LANDERS LIMITED
  482. LANDRY, GUILLAUME - RAYMOND CHABOT INC.
  483. LANDRY, SANDRA - MNP LTD / MNP LTEE
  484. LANGEVIN, LOUIS OLIVIER - LOUIS LANGEVIN INC.
  485. LANGLOIS, REAL
  486. LAPOINTE, RICHARD - RICHARD LAPOINTE & ASSOCIES INC.
  487. LAPOINTE, SYLVAIN - BLT LAPOINTE & ASSOCIES INC.
  488. LAPORTE, PIERRE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  489. LAROCQUE, LYNE
  490. LAROCQUE, RAYMOND PHILIPPE
  491. LAROUCHE, MICHEL - MICHEL LAROUCHE SYNDIC S.A.
  492. LAURENCELLE, ANDREE ANNE - BAKER TILLY OTTAWA LTD.
  493. LAVOIE, MICHEL - RAYMOND CHABOT INC.
  494. LAW, PUI LAM - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  495. LAW, RUSSELL DAVID - CROWE MACKAY & COMPANY LTD
  496. LAZARD, JEAN MAURICE JOSEPH - LAZARD & ASSOCIATES INC.
  497. LAZER, JOEL H.
  498. LEBEL, ERIC - RAYMOND CHABOT INC.
  499. LEBEL, JEAN-FRANCOIS
  500. LEBLANC, PIERRE - GROUPE LEBLANC SYNDIC INC.
  501. LEBLANC, STEPHANIE - PRICEWATERHOUSECOOPERS INC.
  502. LEBLOND, STEPHANE - LEBLOND ET ASSOCIES INC.
  503. LEDUC, RENE C.
  504. LEE, DOUGLAS SCOTT - DOUG LEE & ASSOCIATES INC.
  505. LEE, HUEY - KPMG INC.
  506. LEET, DONALD ALLEN - POWELL ASSOCIATES LTD
  507. LEGALL, COLLIN JOEL - LAZER GRANT INC.
  508. LEIGH, MELANIE J. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  509. LELIEVRE, JEAN - JEAN LELIEVRE SYNDIC
  510. LEM, MATTHEW ERIC - MNP LTD / MNP LTEE
  511. LEMIEUX, PIERRE - BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  512. LENART, KATHY MAY - TAYLOR LEIBOW INC.
  513. LEONARD, JOELLE - RAYMOND CHABOT INC.
  514. LEONG, CHEE-KONG
  515. LEPINE, RICHARD - KPMG INC.
  516. LESSARD, MARTINE - MNP LTD / MNP LTEE
  517. LEUNG, WARREN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  518. LEVY, HYLTON BRETT - A. FARBER & PARTNERS INC.
  519. LEWIS, DAVID JASON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  520. LEWIS, JEFFREY RICHARD - HOYES, MICHALOS & ASSOCIATES INC.
  521. LI, NA (JENNA) - KUNJAR SHARMA & ASSOCIATES INC.
  522. LIBERTY, KAREN ELIZABETH - MNP LTD / MNP LTEE
  523. LIEBERMAN, NAOMI RUCHAMA
  524. LIFMAN, GARY DESMOND - A. FARBER & PARTNERS INC.
  525. LINK, ROBERT GARTH - LINK & ASSOCIATES INC.
  526. LIPMAN, HARVEY SEYMOUR - MSI SPERGEL INC
  527. LITVACK, BRYAN
  528. LITWACK, NOAH MICHAEL - A. FARBER & PARTNERS INC.
  529. LOCK, ANGELA TRACY - A. FARBER & PARTNERS LTD.
  530. LOCKE, THOMAS FREDERICK - LOCKE CONSULTING INC.
  531. LOGAN-KLASSEN, JENNIFER - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  532. LOISELLE, STANLEY CLAUDE - RAYMOND CHABOT INC.
  533. LOMAS, GEORGE B - MNP LTD / MNP LTEE
  534. LONERGAN, CLARK - BDO CANADA LIMITED / BDO CANADA LIMITEE
  535. LORTIE, PIERRE - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  536. LOSIER, JEAN-DENIS - RAYMOND CHABOT INC.
  537. LOWE, TRACEY A. - E. SANDS & ASSOCIATES INC.
  538. LUCKIN, BRETT MARKE - A. FARBER & PARTNERS LTD.
  539. LUKCA, JOHN - JEAN FORTIN & ASSOCIES SYNDIC INC
  540. LYONS, SANDY BRUCE - GRANT THORNTON LIMITED
  541. LYONS, SYLVIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  542. MACALISTER, HEIDE BETH - BROMWICH & SMITH INC.
  543. MACDONALD, DAVID LEONARD - GRANT THORNTON LIMITED
  544. MACDONALD, EDWARD ALEXANDER - GRANT THORNTON LIMITED
  545. MACNEIL, SEAN CRAIG - GRANT THORNTON LIMITED
  546. MACNEIL, VANESSA BLAIRE - GRANT THORNTON LIMITED
  547. MACPHERSON, JAMES ALEXANDER - MACPHERSON & ASSOCIATES INC.
  548. MACRAE, DANA
  549. MACRAE, DUNCAN - ERNST & YOUNG INC.
  550. MACRI, ROBERT
  551. MADEJ, MALGORZATA - SHERIFF SOLE & MADEJ INC.
  552. MADORE, PIERRE - MNP LTD / MNP LTEE
  553. MADRIGGA, MICHELLE JEANNE
  554. MAINELLA, MARIO - THE BOWRA GROUP INC.
  555. MAINVILLE, MARTINE - PRICEWATERHOUSECOOPERS INC.
  556. MAJ, KATHERINE A. - BROMWICH & SMITH INC.
  557. MAKOVSKIS, ALDIS - PRICEWATERHOUSECOOPERS INC.
  558. MAKSYMCHAK, DANIEL ANTONI
  559. MALETTE, STEVEN - PRICEWATERHOUSECOOPERS INC.
  560. MALIN, DAVID - PRICEWATERHOUSECOOPERS INC.
  561. MANCHANDA, MUKUL - MSI SPERGEL INC
  562. MANEL, PHILIP - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  563. MANKU, JAGJIT SINGH - MANKU & ASSOCIATES INC.
  564. MANNING, DONALD N - D. MANNING & ASSOCIATES INC.
  565. MANSKI, JUERGEN
  566. MANSKI, UWE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  567. MANTIN, BLAIR - E. SANDS & ASSOCIATES INC.
  568. MANZOOR, NAVEED ZAFFAR - CROWE SOBERMAN INC.
  569. MARCHAND, BRUNO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  570. MARCHAND, PIERRE - MNP LTD / MNP LTEE
  571. MARGULIS, ILYA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  572. MARINEAU, JOCELYN - JEAN FORTIN & ASSOCIES SYNDIC INC
  573. MARKHAM, PETER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  574. MARLEAU, MICHEL - ERNST & YOUNG INC.
  575. MARQUIS, LUC - LABELLE, MARQUIS INC.
  576. MARRIOTT, MARY ANN - ALLAN MARSHALL & ASSOCIATES INC.
  577. MARSHALL, ALLAN DOUGLAS - ALLAN MARSHALL & ASSOCIATES INC.
  578. MARSHALL, MARK LLOYD - ALLAN MARSHALL & ASSOCIATES INC.
  579. MARSHALL, PATRICIA A - PRICEWATERHOUSECOOPERS INC.
  580. MARSHALL, SCOTT GORDON - ALLAN MARSHALL & ASSOCIATES INC.
  581. MARTELL, WILLIAM ARMAND - HOYES, MICHALOS & ASSOCIATES INC.
  582. MARTIN, IAN - HOYES, MICHALOS & ASSOCIATES INC.
  583. MARTIN, PIERRE - RAYMOND CHABOT INC.
  584. MARTIN, SHIRLEY ELIZABETH
  585. MARTIN, TODD MAXWELL - ALVAREZ & MARSAL CANADA INC.
  586. MARTINEAU, CHRISTIAN
  587. MARTYN, REBECCA LYNN - HOYES, MICHALOS & ASSOCIATES INC.
  588. MASSE-GIGNAC, SAMUEL - LEMIEUX NOLET INC.
  589. MASSI, RAYMOND - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  590. MATSUDA, LUCAS JAMES TADASHI - PRICEWATERHOUSECOOPERS INC.
  591. MATTEAU, ISABELLE - JEAN FORTIN & ASSOCIES SYNDIC INC
  592. MAY, ALEXANDER G
  593. MAYNARD, MARY ELIZABETH - BETH MAYNARD & ASSOCIATES. INC.
  594. MAZUR, CHRISTOPHER JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  595. MCCRACKEN, JENNIFER DAWN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  596. MCCULLOCH, DANIEL ANGUS ROBERT - ERNST & YOUNG INC.
  597. MCCULLOCH, MATTHEW VICTOR B. - ERNST & YOUNG INC.
  598. MCELROY, THOMAS JOHN - ALBERT GELMAN INC.
  599. MCEOWN, JOHN DOUGLAS - MCEOWN AND ASSOCIATES LTD.
  600. MCILMOYLE, BRIAN ALAN - HOYES, MICHALOS & ASSOCIATES INC.
  601. MCKENNA, JOHN PATRICK - PRICEWATERHOUSECOOPERS INC.
  602. MCKEOWN, CLARK
  603. MCKIE, MELINDA CHRISTINE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  604. MCLAUGHLIN, STEVEN JAMES - ERNST & YOUNG INC.
  605. MCLERNON, ROBERT JOHN - GRANT THORNTON LIMITED
  606. MCNABB, JAMES DUNCAN
  607. MCNAIR, JONATHAN CAMPBELL - BAKER TILLY WM INC.
  608. MCTAGGART, MICHAEL - PRICEWATERHOUSECOOPERS INC.
  609. MEAKIN, NIGEL DOMINIC - FTI CONSULTING CANADA INC.
  610. MEDAKOVIC, GEORGE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  611. MEDIRATTA, CHRISTOPHER BRIAN
  612. MEGER, PAMELA DAWN - MNP LTD / MNP LTEE
  613. MENDELSON, PHILIPPE - CROWE MACKAY & COMPANY LTD
  614. MENDLOWITZ, BENNY - MENDLOWITZ & ASSOCIATES INC.
  615. MERCIER-OUELLETTE, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  616. MERKLEY, JULIE ANN - BAKER TILLY OTTAWA LTD.
  617. METHUEN, SUSAN L. - GRANT THORNTON LIMITED
  618. METIVIER, ERIC - ROY, METIVIER, ROBERGE INC.
  619. MEYLER, KEVIN EDWARD - HARDIE & KELLY INC.
  620. MICHAEL, KARL - GRANT THORNTON LIMITED
  621. MICHALOS, THEODORE ALEXANDROS - HOYES, MICHALOS & ASSOCIATES INC.
  622. MICHROWSKI, KAROL GEORGE
  623. MIGUS, EUGENE PHILIP - BDO CANADA LIMITED / BDO CANADA LIMITEE
  624. MIHALCHEON, DONNA MARIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  625. MILLER, ANTONINA - A. MILLER & ASSOCIATES INC.
  626. MILLER, KAREN CLAIRE - A. FARBER & PARTNERS INC.
  627. MILLIS, STELLA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  628. MILNE, BRADLEY JOHN - MNP LTD / MNP LTEE
  629. MINGIE, SUSAN LYNN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  630. MITCHELL, STUART FREDERICK - A. FARBER & PARTNERS INC.
  631. MOFFETT, PAUL DANIEL - POWELL ASSOCIATES LTD
  632. MOISAN, CLAUDE - LEMIEUX NOLET INC.
  633. MOLASKY, JULIE - GRANT THORNTON LIMITED
  634. MONACO, ELIZABETH LEA
  635. MONTGOMERY, TIMOTHY - KPMG INC.
  636. MOORE, STEPHEN - ALVAREZ & MARSAL CANADA INC.
  637. MORATAYA, MARIO - MORATAYA CORP.
  638. MORGAN, JOHN - MORGAN & PARTNERS INC.
  639. MORGAN, MARK ANTHONY - DAVID SKLAR & ASSOCIATES INC.
  640. MORGENROTH, DONNA MARIE - ADAMSON & ASSOCIATES INC.
  641. MORIN, ERIC - RAYMOND CHABOT INC.
  642. MOROSO, GREGORY FRANK - G. MOROSO & ASSOCIATES INC.
  643. MORRISON, ALEXANDER - ERNST & YOUNG INC.
  644. MORRISON, SARAH - GRANT THORNTON LIMITED
  645. MORTREUX, JULIE
  646. MOSES, JAMES RODERICK - MOSES ADVISORY GROUP INC.
  647. MOYNEUR, STEPHAN - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  648. MULLETT, T. DEAN - FTI CONSULTING CANADA INC.
  649. MUNRO, CRAIG ANDREW - FTI CONSULTING CANADA INC.
  650. MUNRO, MATTHEW JAMES - POWELL ASSOCIATES LTD
  651. MURPHY, LLOYD - L.W. MURPHY LTD.
  652. MURRAY, MELANIE KAREN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  653. MacEACHERN, BRYAN - RAYMOND CHABOT INC.
  654. MacGIRR, C GARTH
  655. MacKENZIE, GREGORY JOHN - MACKENZIE, GILLIS, MACDOUGALL INC.
  656. MacKINNON, J. WALTER - MNP LTD / MNP LTEE
  657. MacLEOD, ALLEN WAYNE - D & A MACLEOD COMPANY LTD
  658. MacNUTT, JOHN ARNOLD
  659. McCAW, JAMES LLOYD
  660. McCOURT, PHILIP JOHN - GRANT THORNTON LIMITED
  661. McCUAIG, ROBERT LESLIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  662. McDICKEN, DANIEL WILLIAM - FABER INC.
  663. McDONALD, MURRAY ALLAN - ERNST & YOUNG INC.
  664. McGRAN, CAROL - ERNST & YOUNG INC.
  665. McINTOSH, DOUGLAS RICHARD - ALVAREZ & MARSAL CANADA INC.
  666. McKEOWN, JOHN DAVID - JOHN D. MCKEOWN INC.
  667. McKINLEY, REBECCA DIANE
  668. McLENNAN, DONALD BRUCE - McLENNAN & COMPANY LTD.
  669. McMAHON, RONALD GEORGE - TODD MCMAHON INC.
  670. McMORRAN, GORDON JAMES - BAKER TILLY WM INC.
  671. McNEILL, DAVID BRUCE - GRANT THORNTON LIMITED
  672. NACKAN, ALLAN DAVID - A. FARBER & PARTNERS INC.
  673. NADON, EMILIE - RAYMOND CHABOT INC.
  674. NADON, JEAN-FRANCOIS - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  675. NANTEL-LEGAULT, MARC
  676. NARFASON, HAROLD NEIL
  677. NATHANIEL, MICHAEL - ERNST & YOUNG INC.
  678. NAUMIS, PETER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  679. NEILSEN, KRISTI LEIGH - GRANT THORNTON LIMITED
  680. NELSON, ROBERT ROSS
  681. NEUDORF, GORDON VICTOR - MNP LTD / MNP LTEE
  682. NEVSKY, JOSHUA BRETT - ALVAREZ & MARSAL CANADA INC.
  683. NEWBERY-MITCHELL, CARYL - MNP LTD / MNP LTEE
  684. NEWTON, BRAD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  685. NG, ALEX EN HWA - D. MANNING & ASSOCIATES INC.
  686. NGUYEN, CATHERINE - PRICEWATERHOUSECOOPERS INC.
  687. NICHOLSON, BRETT - HOYES, MICHALOS & ASSOCIATES INC.
  688. NICOLINI, ISABELLA - MNP LTD / MNP LTEE
  689. NIEWERTH, SYLVIA - DEVLETIAN & ASSOCIES INC.
  690. NOEL, FRANCOIS - RAYMOND CHABOT INC.
  691. NOISEUX, GILLES - NOISEUX SYNDIC INC.
  692. NOISEUX, OLIVIER - RAYMOND CHABOT INC.
  693. NORONHA, DAVID JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  694. NYKYFORUK, BARRY LEE - BARRY NYKYFORUK & ASSOCIATES INC.
  695. OAKMAN, BRADLEY JAMES - THE OAKMAN GROUP INC.
  696. OKOLITA, JOSEPH ANDREW - CAMERON - OKOLITA INC.
  697. ORR, ANDREA GWENN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  698. ORRELL, ALANA - E. SANDS & ASSOCIATES INC.
  699. ORRELL, D. GEOFFREY
  700. OUAKNIN, HARRY - MNP LTD / MNP LTEE
  701. OWENS, BRENDA DARLENE - YANCH, DEY & ASSOCIATES LTD.
  702. PAGE, ALAN HERBERT - SCHWARTZ LEVITSKY FELDMAN INC.
  703. PAGE, ANTONY JOHN - A. JOHN PAGE & ASSOCIATES INC.
  704. PAGE, GENEVIEVE - RAYMOND CHABOT INC.
  705. PAGE, GRAHAM - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  706. PALMER, HOLLY MARIE - ERNST & YOUNG INC.
  707. PALMER, WAYNE KEVIN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  708. PARADIS, NADIA - RAYMOND CHABOT INC.
  709. PARE, MICHEL - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  710. PARENT, MAUREEN - MNP LTD / MNP LTEE
  711. PARISI, JOSEPHINE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  712. PASCAL, NICOLAS - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  713. PATEL, PRITESH - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  714. PAUL, LINDA JUNE - MNP LTD / MNP LTEE
  715. PEAKE, BARRY JOHN - A. FARBER & PARTNERS INC.
  716. PEAKE, NORMAN KENNETH - PADDON + YORKE INC.
  717. PEARL, KEN LAWRENCE - THE FULLER LANDAU GROUP INC.
  718. PEDE, JENNIFER - PRICEWATERHOUSECOOPERS INC.
  719. PELECK, STEVEN PETER
  720. PELLARIN, JEFF P.
  721. PELOQUIN, DAVID
  722. PENNEY, IAN JASON - JANES & NOSEWORTHY LIMITED
  723. PENSTON, JEFFREY - WELKER & ASSOCIATES INC.
  724. PERNICA, JOSEPH
  725. PERRAULT, ANNE ISABELLE - ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  726. PESNER, MICHAEL
  727. PETRIE, ALISON ANNE - PETRIE & ASSOCIATES INC.
  728. PETTAI, DAVID
  729. PETTIGREW, PAUL - PRICEWATERHOUSECOOPERS INC.
  730. PHANEUF, EMMANUEL - RAYMOND CHABOT INC.
  731. PICARD, JOEL WILLIAM JOSEPH - FONTAINE & ASSOCIATES INC
  732. PICHELLI, PETER - SCOTT, PICHELLI & EASTER LIMITED
  733. PICKERING, BEN ROSS
  734. PICKERING, PAUL - PAUL J. PICKERING AND ASSOCIATES LIMITED
  735. PICKETT, MICHELLE MARIE - PRICEWATERHOUSECOOPERS INC.
  736. PIGEON, FRANCE - GROUPE PIGEON SYNDICS INC.
  737. PIGEON, YVES
  738. PINSKY, MURRAY LEON - PINSKY, BISSON INC.
  739. POIRIER, ANN CLAIRE - POWELL ASSOCIATES LTD
  740. POIRIER, MARTIN - LEMIEUX NOLET INC.
  741. POLAK, NICOLE LYNN - MNP LTD / MNP LTEE
  742. POLLACK, DANIEL A.
  743. POLLARD, ANGELA KAREN - POLLARD & ASSOCIATES INC.
  744. POMERLEAU, JOSEE - POMERLEAU & ASSOCIES SYNDIC INC.
  745. PONTING, DAVID SCOTT - A. FARBER & PARTNERS INC.
  746. POON, CASSIE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  747. POREPA, JODI
  748. PORTER, CHRISTOPHER JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  749. POULIN DE COURVAL, JEAN-MARC
  750. POULIN, LUC - ERNST & YOUNG INC.
  751. POULOS, EUGENIA - ALVAREZ & MARSAL CANADA INC.
  752. POUPART, PATRICK - POUPART SYNDIC INC.
  753. POWELL, ROBERT WADE - POWELL ASSOCIATES LTD
  754. POWELL, THOMAS - ALVAREZ & MARSAL CANADA INC.
  755. POWELL, TINA MARIE - MNP LTD / MNP LTEE
  756. POWROZNIK, GARY DONALD - G. POWROZNIK GROUP INC.
  757. PRENTICE, DEAN TERRENCE - MNP LTD / MNP LTEE
  758. PRICE, JEFFREY ROBERT - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  759. PRICE, ROBERT EDWIN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  760. PRIEUR, COLLEEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  761. PRIMEAU, RICHARD - PRIMEAU PROULX & ASSOCIES INC.
  762. PRINCE, GREGORY NORMAN - PRICEWATERHOUSECOOPERS INC.
  763. PRINGLE, TREVOR BICKFORD - MSI SPERGEL INC
  764. PRITCHARD, BRIAN JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  765. PRONOVOST, ERIC - ROY, METIVIER, ROBERGE INC.
  766. PROULX, SYLVAIN - PRIMEAU PROULX & ASSOCIES INC.
  767. QUINN, DOUGLAS CHARLES - CAMERON - OKOLITA INC.
  768. QUINNEY, JASON PAUL - HOYES, MICHALOS & ASSOCIATES INC.
  769. QUINNEY, RICHARD GRAHAM - QUINNEY & ASSOCIATES LTD.
  770. RABY, BRIAN - BRIAN RABY & ASSOCIATES INC.
  771. RACICOT, EMMANUEL-HUGO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  772. RANCOURT, NATHALIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  773. RASTAN, MINA - RASTAN & ASSOCIATES INC.
  774. RAUF, ADAM AKBAR - MSI SPERGEL INC
  775. REID, DAVID BARRY
  776. REID, TIMOTHY HUGH
  777. REIDPATH, SUSAN KATHLEEN
  778. REIMCHE, JONATHAN - PRICEWATERHOUSECOOPERS INC.
  779. REMILLARD, DENIS
  780. REMOLINO CIFUENTES, FRANCISCO JAVIER - REMOLINO and ASSOCIATES INC.
  781. RENAUD, JOCELYN - RAYMOND CHABOT INC.
  782. RENNIE, W. STEWART - BDO CANADA LIMITED / BDO CANADA LIMITEE
  783. RETHORE, MARCEL - KPMG INC.
  784. REYNOLDS, DAVID THOMAS - DAVID REYNOLDS AND ASSOCIATES INC.
  785. REYNOLDS, PHILIP JOSEPH - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  786. REYNOLDS, TANYA - MNP LTD / MNP LTEE
  787. REZNICHENKO, JULIA - CROWE SOBERMAN INC.
  788. RICHARD, FREDERIC - GROUPE LEBLANC SYNDIC INC.
  789. RICHARD, LAURIER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  790. RICHARDSON, DAVID IAN
  791. RICHER, FREIDA MARIE - GRANT THORNTON LIMITED
  792. RICKARD, MARIA - MARIA RICKARD & ASSOCIATES INC.
  793. RIGLIN, CASSIE - ERNST & YOUNG INC.
  794. RIOUX, PASCAL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  795. RISMAN, FRANK - RISMAN ZYSMAN INC
  796. RIVARD, GILLES - JEAN FORTIN & ASSOCIES SYNDIC INC
  797. RIZARRI, HANS - CROWE SOBERMAN INC.
  798. ROBBS, KENNETH DAVID - FONTAINE & ASSOCIATES INC
  799. ROBERGE, JOSE - ROY, METIVIER, ROBERGE INC.
  800. ROBERGE, PATRICK - RAYMOND CHABOT INC.
  801. ROBERTS, CLINTON - PRICEWATERHOUSECOOPERS INC.
  802. ROBILLARD, GILLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  803. ROBINSON, PATRICIA - PAT ROBINSON INC.
  804. ROBINSON, RICHARD GEOFFREY E - GRANT THORNTON LIMITED
  805. ROBITAILLE, MARTINE - PIERRE ROY & ASSOCIES INC.
  806. RODRIGUES, JERVIS CYRIL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  807. ROGERS, TERRENCE CHARLES - SMYTHE INSOLVENCY INC.
  808. ROMANIUK, STANLEY - A.C. WARING & ASSOCIATES INC.
  809. ROSEN, BRAHM HOWARD - ROSEN GOLDBERG INC.
  810. ROSEN, MARK S.
  811. ROSENBERG, JEFFREY RICHARD - FTI CONSULTING CANADA INC.
  812. ROSENTHAL, MARTIN P. - ERNST & YOUNG INC.
  813. ROSS, JOEL MARTIN - ROSS ADVISORY GROUP INC.
  814. ROSTANT, DEREK ANTHONY - KPMG INC.
  815. ROTFARB, ELLIOT JOEL - BRIEF & ASSOCIATES INC.
  816. ROULEAU, MARC MICHEL - DOYLE SALEWSKI INC.
  817. ROUSSIMOFF-STOEFF, BORIS - PIERRE ROY & ASSOCIES INC.
  818. ROWAN, CHRISTOPHER K. - KEN ROWAN & ASSOCIATES INC.
  819. ROWAN, KENNETH ALAN - KEN ROWAN & ASSOCIATES INC.
  820. ROY, JACQUES - HOULE ROY S.A.
  821. ROY, MARCEL A - DEMERS BEAULNE INC.
  822. ROY, MATHIEU - HOULE ROY S.A.
  823. ROY, MAURICE
  824. ROY, PIERRE - PIERRE ROY & ASSOCIES INC.
  825. ROZON, DANIEL AUGUSTIN
  826. RUMANEK, CARL - RUMANEK & COMPANY LTD.
  827. RUMANEK, JORDAN - RUMANEK & COMPANY LTD.
  828. RUSINEK, JACQUES DIDIE - RUSINEK & ASSOCIATES INC.
  829. RUSSO, JOANNE - RUSSO CORP.
  830. RUTMAN, ALLAN ARNOLD - ZEIFMAN PARTNERS INC.
  831. RYBACK, LAURA LEE - MNP LTD / MNP LTEE
  832. SALDANHA, DAVID PAUL - ERNST & YOUNG INC.
  833. SALEWSKI, PAUL EVAN - DOYLE SALEWSKI INC.
  834. SALYZYN, LEANNE ELIZABETH - SALYZYN & ASSOCIATES LIMITED
  835. SALYZYN, MICHAEL A. - SALYZYN & ASSOCIATES LIMITED
  836. SAMSON, JOSHUA - THE FULLER LANDAU GROUP INC.
  837. SAMUELS, VICKY D. - MNP LTD / MNP LTEE
  838. SANDWITH, JOEL MATTHEW - HOYES, MICHALOS & ASSOCIATES INC.
  839. SAUNDERS, HAROLD DAVID - CAMPBELL, SAUNDERS LTD
  840. SAUNDERS, JOHN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  841. SAUNDERS, MARSHA - FONTAINE & ASSOCIATES INC
  842. SAVAGE, JULIE ANNE - TAYLOR LEIBOW INC.
  843. SAVARY, MARC - LITWIN BOYADJIAN INC.
  844. SCHAEFER, SCOTT KENNETH - HOYES, MICHALOS & ASSOCIATES INC.
  845. SCHELLER, MICHELLE - MNP LTD / MNP LTEE
  846. SCHOFIELD, IAN PETER - MNP LTD / MNP LTEE
  847. SCHONFELD, S. HARLAN - SCHONFELD INC.
  848. SEGUIN, NATHALIE - N. SEGUIN INC.
  849. SERPONE, JOHANNE - GROUPE SERPONE INC.
  850. SHARMA, ASHVIN - MSI SPERGEL INC
  851. SHARMA, KUNJAR MANI - KUNJAR SHARMA & ASSOCIATES INC.
  852. SHAW, LEONARD MICHAEL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  853. SHERIFF, TODD Y. - SHERIFF SOLE & MADEJ INC.
  854. SHERMAN, ADAM DANIEL - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  855. SHIER, ROBERT - MNP LTD / MNP LTEE
  856. SHINER, ALAN - MNP LTD / MNP LTEE
  857. SHOLDICE, MURRAY WILLIAM - A. FARBER & PARTNERS INC.
  858. SICILIANO, VINCE F. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  859. SIERADZKI, DAVID - KSV KOFMAN INC.
  860. SILLIKER, TARA REA - MNP LTD / MNP LTEE
  861. SINCLAIR, CHRIS - SMYTHE INSOLVENCY INC.
  862. SIRRS, ERIC ALFRED - MNP LTD / MNP LTEE
  863. SKELTON, CHARLES - GRANT THORNTON LIMITED
  864. SKLAR, DAVID - DAVID SKLAR & ASSOCIATES INC.
  865. SLEETH, JORDEN DAVID - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  866. SLOCOMBE, GARETH FREDERICK - G. SLOCOMBE & ASSOCIATES INC.
  867. SMELT, SHEILA - SHEILA SMELT AND ASSOCIATES INC.
  868. SMITH, ANDREW WILLIAM - E. SANDS & ASSOCIATES INC.
  869. SMITH, BRANDON - IRA SMITH TRUSTEE & RECEIVER INC.
  870. SMITH, CHARLA - HARDIE & KELLY INC.
  871. SMITH, DAVID LINCOLN - BROMWICH & SMITH INC.
  872. SMITH, IRA C - IRA SMITH TRUSTEE & RECEIVER INC.
  873. SMITH, ROBERT WILLIAM - MNP LTD / MNP LTEE
  874. SNEDDEN, NANCY LEANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  875. SOBEL, DANIEL - GRANT THORNTON LIMITED
  876. SOLE, JEFFREY MARTIN - SHERIFF SOLE & MADEJ INC.
  877. SOLOMON, SHERRY LYNN - RUMANEK & COMPANY LTD.
  878. SOUCY, JEAN-FRANCOIS - RAYMOND CHABOT INC.
  879. SPERGEL, ALAN HARVEY - MSI SPERGEL INC
  880. ST-AMOUR, ERIC - PRICEWATERHOUSECOOPERS INC.
  881. ST-GEORGES, PIERRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  882. ST-PIERRE, ERIC
  883. STACK, SEAN - S. R. STACK & COMPANY LTD.
  884. STACK, SHAWN ANDREW - BROMWICH & SMITH INC.
  885. STAPLEY, SHARON PATRICIA - FREDERICK & COMPANY LTD
  886. STATZ, MICHELLE KATHLEEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  887. STEELE-MACSWEEN, MARIANNE - MACKENZIE, GILLIS, MACDOUGALL INC.
  888. STEHELIN, PAUL ALBERT - POWELL ASSOCIATES LTD
  889. STEINER, GLENN - BARRY NYKYFORUK & ASSOCIATES INC.
  890. STELZER, ROBERT - A. FARBER & PARTNERS INC.
  891. STEPANUIK, CHRISTOPHER C. - ERNST & YOUNG INC.
  892. STERN, LINDA - CROWE SOBERMAN INC.
  893. STEVENSON, DAVID WILLIAM - AC STEVENSON & PARTNERS LTD.
  894. STEWART, JAMES HERBERT
  895. STEWART, KIMBERLEY ELIZABETH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  896. STEWART, MICHAEL GREGORY - ALVAREZ & MARSAL CANADA INC.
  897. STOPPEL, JAYSON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  898. STRAND, SONYA J. - A. FARBER & PARTNERS INC.
  899. STUBER, JANICE
  900. STUIVE, DOUGLAS - MNP LTD / MNP LTEE
  901. SU, PHONG (VINCENT) - PHONG SU & ASSOCIATES INC.
  902. SUDANO, REBECCA SUSAN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  903. SUGENG, NATHANIEL PETER - FONTAINE & ASSOCIATES INC
  904. SULLIVAN, PATRICK - LE GROUPE FULLER LANDAU INC.
  905. SURGESON CARSON, C/O RAYMOND CHABOT INC. - SURGESON CARSON C/O RAYMOND CHABOT INC.
  906. SURMINSKY, DARRIN - MNP LTD / MNP LTEE
  907. SUTTON, YVONNE CELINE
  908. SYKORA, SANDRA MARIA - HOYES, MICHALOS & ASSOCIATES INC.
  909. SYLVESTRE, CHANTAL - MNP LTD / MNP LTEE
  910. SZYPULA, CHESTER RICHARD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  911. TADROS, ERIC - PRICEWATERHOUSECOOPERS INC.
  912. TAIT, ELIZABETH ANNE
  913. TAKASH, ROBERT - MNP LTD / MNP LTEE
  914. TANNENBAUM, BRYAN A - RSM Canada Limited
  915. TARDIF, KARINA - RAYMOND CHABOT INC.
  916. TAVES, SUSAN EVELYN
  917. TAYLOR, CHELSEA ANNE - MNP LTD / MNP LTEE
  918. TAYLOR, KAILEY - DAVID REYNOLDS AND ASSOCIATES INC.
  919. TAYLOR, LEIGH COLEMAN - L. C. TAYLOR & CO. LTD.
  920. TAYLOR, ROBERT JAMES - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  921. TAYLOR-MANCUSI, JILLIAN ROBYN - L. C. TAYLOR & CO. LTD.
  922. TERTIGAS, KONSTANTINOS (GUS) - ERNST & YOUNG INC.
  923. TESSIS, KENNETH MARK - GOLDHAR & ASSOCIATES LTD
  924. THATCHER, KEVIN JAMES - KEVIN THATCHER & ASSOCIATES LTD.
  925. THERRIEN, GUILLAUME - LEMIEUX NOLET INC.
  926. THIBAULT, ANDRE - RAYMOND CHABOT INC.
  927. THIBAULT, MICHEL - RAYMOND CHABOT INC.
  928. THIBODEAU, ANDRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  929. THIEM, JOSHUA KEITH - PRICEWATERHOUSECOOPERS INC.
  930. THODE, DOUGLAS JOHN - D. THODE & ASSOCIATES INC.
  931. THOMPSON, JOHN CURRIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  932. THOMSON, MARK NORMAN ANDREW - PRICEWATERHOUSECOOPERS INC.
  933. TILLMAN, ANTHONY JOSEPH - ALVAREZ & MARSAL CANADA INC.
  934. TITLE, SHELDON JAY - MNP LTD / MNP LTEE
  935. TO, KIMBERLY WAI FAN - E. SANDS & ASSOCIATES INC.
  936. TO, NICHOLAS - HOYES, MICHALOS & ASSOCIATES INC.
  937. TOMAN, TRACEY MARIE - DOYLE SALEWSKI INC.
  938. TRAHAN, GINETTE
  939. TRAVITSKY, SHAWN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  940. TREMBLAY, CHARLES - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  941. TREMBLAY, FABIEN - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  942. TRUDEAU, MARTIN - PIERRE ROY & ASSOCIES INC.
  943. TUCK, ANDREW - ERNST & YOUNG INC.
  944. TULL, ROBERT A - BLT LAPOINTE & ASSOCIES INC.
  945. TURCOTTE, NORMAND J - JOLIN, TURCOTTE & ASSOCIES INC
  946. TURCOTTE, YVES - ROY, METIVIER, ROBERGE INC.
  947. TURNER, TAMMY
  948. TZICAS, GEORGE P. - GROUPE SERPONE INC.
  949. VACHON, VERONIQUE - RAYMOND CHABOT INC.
  950. VAN ALPHEN, WENDY ANNE
  951. VAN EYK, PAUL - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  952. VAN WYK, BRIDGET ANNE - A. FARBER & PARTNERS LTD.
  953. VAR, VICHHYKA - RAYMOND CHABOT INC.
  954. VARGA, GEOFFREY EUGENE
  955. VENABLES, JOHN DOUGLAS
  956. VENETSANOS, PETER - ERNST & YOUNG INC.
  957. VERES, BRIAN JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  958. VERMETTE, MICHAEL JOSEPH - PRICEWATERHOUSECOOPERS INC.
  959. VILLENEUVE, ERIC - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  960. VINCENT, ERIC - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  961. VININSKY, MITCHELL - KSV KOFMAN INC.
  962. VISENTIN, BARBARA LYNN - WELKER & ASSOCIATES INC.
  963. WALBY-PARCHOMA, DAWN MICHELLE - PRICEWATERHOUSECOOPERS INC.
  964. WALKER, JAMES BRADFIELD - JAMES B. WALKER & CO. LTD
  965. WARGA, BRENT MICHAEL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  966. WARING, ARTHUR CHARLES - A.C. WARING & ASSOCIATES INC.
  967. WARNER, KAREN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  968. WASSERMAN, HOWARD MELVIN - WASSERMAN RAMSAY INC.
  969. WATSON, GREGORY PAUL - FTI CONSULTING CANADA INC.
  970. WEAVER, TRACEY - PRICEWATERHOUSECOOPERS INC.
  971. WEBB, JEFFREY THOMAS
  972. WEBER, WAYNE - GRANT THORNTON LIMITED
  973. WEDLAKE, PETER DOUGLAS - GRANT THORNTON LIMITED
  974. WEISZ, DANIEL RAPHAEL - RSM Canada Limited
  975. WELKER, CHRISTOPHER - WELKER & ASSOCIATES INC.
  976. WELKER, HANS PETER - WELKER & ASSOCIATES INC.
  977. WELKER, STEVEN - STEVE WELKER AND COMPANY INC.
  978. WENGLE, MELANIE SUE - A. FARBER & PARTNERS INC.
  979. WENTZELL, MARK EVERETT - GRANT THORNTON LIMITED
  980. WEST, ROBERT RANDOLPH - R. WEST & ASSOCIATES INC.
  981. WEST-CHOW, DESMOND ELLIOTT - GOTH & COMPANY LTD.
  982. WESTGEEST, LAURENCE G. A.
  983. WHELDON, CLAIRE - PRICEWATERHOUSECOOPERS INC.
  984. WHITE, ROBYN JANE - A. FARBER & PARTNERS INC.
  985. WHITEHEAD, GRAEME C.F. - A. FARBER & PARTNERS INC.
  986. WIEBE, JAKE - GRANT THORNTON LIMITED
  987. WIHNAN, JOYCE PATRICIA - WIHNAN TRUSTEE CORPORATION
  988. WILDMAN, JULIE LAURA - HOYES, MICHALOS & ASSOCIATES INC.
  989. WILKIE, JOSEPH ALBERT - MNP LTD / MNP LTEE
  990. WILLIAMS, BRIAN FREDRICK - CAMERON - OKOLITA INC.
  991. WILLIAMS, JAMES STEWART - JAMES WILLIAMS & ASSOCIATES INC.
  992. WILLIAMS, RICHARD - JAMES WILLIAMS & ASSOCIATES INC.
  993. WILLIAMS, WALTER ALEXANDER - VINE AND WILLIAMS INC
  994. WILSON, JOHN STEPHENSON
  995. WIZMAN, IGAL
  996. WONG, BRENDA - RSM Canada Limited
  997. WOO, DANNY - GRANT THORNTON LIMITED
  998. WOO, JANE - A. FARBER & PARTNERS INC.
  999. WOOD, BRENDA - SALYZYN & ASSOCIATES LIMITED
  1000. WOOD, BRENDA M. - A. FARBER & PARTNERS INC.
  1001. WOOD, DAVID STANLEY - BOALE, WOOD & COMPANY LTD.
  1002. WOOD, PATRICIA EILEEN - MNP LTD / MNP LTEE
  1003. WOOTTON, DANIEL KENNETH - GRANT THORNTON LIMITED
  1004. WRIGHT, MICHAEL STANLEY JAMES JR - MIKE WRIGHT & ASSOCIATES INC.
  1005. WYNBERG, SAMUEL LEONARD
  1006. YANCH, JAMES ROBERT - YANCH, DEY & ASSOCIATES LTD.
  1007. YANDRESKI, ANDREA
  1008. YAO, LIANG (ALLEN) - ERNST & YOUNG INC.
  1009. YAU, EDMUND - ERNST & YOUNG INC.
  1010. YAU, NORMA ILENE
  1011. YORKE, CLYDE EDWIN - PADDON + YORKE INC.
  1012. ZANNI, ROBERT JOSEPH - GRANT THORNTON LIMITED
  1013. ZASPALIS, TONY
  1014. ZICAT, YANNICK - PRICEWATERHOUSECOOPERS INC.
  1015. ZIELSKI, FRANKLIN J - F.J. ZIELSKI & ASSOCIATES INC.
  1016. ZIELSKI, FRANKLIN JASON - F.J. ZIELSKI & ASSOCIATES INC.
  1017. ZIZZO, CHAD CORBETT - ZIZZO & PARTNERS INC.
  1018. ZUK, CHRISTINE LOUISE - VINE AND WILLIAMS INC
  1019. ZWEIG, MARVIN IRVING
  1020. ZYSMAN, MARVIN - RISMAN ZYSMAN INC
  1021. ZYSMAN, RYAN - RISMAN ZYSMAN INC
  1022. de BILLY-TREMBLAY, SOLANGE - de BILLY-TREMBLAY & ASSOCIES INC.
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