List of all Licensed Insolvency Trustees and Licensed Insolvency Trustee Firms

  • 209 Licensed Insolvency Trustee Firm(s) Found
  • 1,027 Individual Licensed Insolvency Trustee(s) Found

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209 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. ABAKHAN & ASSOCIATES INC.
  7. AC STEVENSON & PARTNERS LTD.
  8. ADAMSON & ASSOCIATES INC.
  9. ALBERT GELMAN INC.
  10. ALLAN MARSHALL & ASSOCIATES INC.
  11. ALVAREZ & MARSAL CANADA INC.
  12. ANDRE ALLARD & ASSOCIES INC.
  13. ANDRE GABBAY & ASSOCIES INC.
  14. ANDREW DALGLEISH & ASSOCIATES /ASSOCIES INC.
  15. ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  16. BAIGEL CORP.
  17. BARRY NYKYFORUK & ASSOCIATES INC.
  18. BDO CANADA LIMITED / BDO CANADA LIMITEE
  19. BELHUMEUR SYNDICS INC.
  20. BERNIER & ASSOCIES/ ASSOCIATES INC.
  21. BETH MAYNARD & ASSOCIATES. INC.
  22. BLT LAPOINTE & ASSOCIES INC.
  23. BOALE, WOOD & COMPANY LTD.
  24. BORSELLINO CONSULTING INC.
  25. BOUDREAU HADDAD INC.
  26. BREEN & ASSOCIATES INC.
  27. BRESSE SYNDICS INC.
  28. BRIAN RABY & ASSOCIATES INC.
  29. BRIEF & ASSOCIATES INC.
  30. BROMWICH & SMITH INC.
  31. BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  32. C.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 BRODEUR & ASSOCIES, SYNDICS 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. DENIS FORTIER SYNDIC INC.
  56. DEREK L. CHASE & ASSOCIATES LTD
  57. DEVLETIAN & ASSOCIES INC.
  58. DODICK LANDAU INC.
  59. DON ALLEN & ASSOCIATES INC.
  60. DOUG LEE & ASSOCIATES INC.
  61. DOYLE SALEWSKI INC.
  62. E. SANDS & ASSOCIATES INC.
  63. ERNST & YOUNG INC.
  64. EXELBY & PARTNERS LTD.
  65. F.J. ZIELSKI & ASSOCIATES INC.
  66. FABER INC.
  67. FISET&ASSOCIES SYNDIC INC/FISET&PRTNRS TRUSTEE INC
  68. FONG & PARTNERS INC.
  69. FONTAINE & ASSOCIATES INC
  70. FOX-MILES & ASSOCIATES INC.
  71. FRANCOIS HUOT & ASSOCIES SYNDIC LTEE
  72. FRECHETTE & ASSOCIES INC.
  73. FREDERICK & COMPANY LTD
  74. FRENDO AND PARTNERS INC.
  75. FTI CONSULTING CANADA INC.
  76. G. MOROSO & ASSOCIATES INC.
  77. G. POWROZNIK GROUP INC.
  78. G. SLOCOMBE & ASSOCIATES INC.
  79. GEARY AND COMPANY LIMITED
  80. GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  81. GLOVER-DRENNAN INC.
  82. GOLDHAR & ASSOCIATES LTD
  83. GOLDING & ASSOCIATES LIMITED
  84. GOTH & COMPANY LTD.
  85. GRANT THORNTON LIMITED
  86. GREEN LANDERS LIMITED
  87. GROUPE LEBLANC SYNDIC INC.
  88. GROUPE PIGEON SYNDICS INC.
  89. GROUPE SERPONE INC.
  90. HARDIE & KELLY INC.
  91. HARRIS & PARTNERS INC
  92. HOULE ROY S.A.
  93. HOYES, MICHALOS & ASSOCIATES INC.
  94. HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  95. IANNITELLO & ASSOCIES INC.
  96. IRA SMITH TRUSTEE & RECEIVER INC.
  97. J. BOTTOM & ASSOCIATES LTD.
  98. J.P. GRACI & ASSOCIATES LTD.
  99. JAMES B. WALKER & CO. LTD
  100. JAMES WILLIAMS & ASSOCIATES INC.
  101. JANES & NOSEWORTHY LIMITED
  102. JEAN FORTIN & ASSOCIES SYNDIC INC
  103. JEAN LELIEVRE SYNDIC
  104. JEANNOT FILLION SYNDIC INC.
  105. JOHN D. MCKEOWN INC.
  106. JOHN S. BEVERLEY & ASSOCIATES INC.
  107. JOLIN, TURCOTTE & ASSOCIES INC
  108. KEITH G. COLLINS LTD.
  109. KEN ROWAN & ASSOCIATES INC.
  110. KEVIN THATCHER & ASSOCIATES LTD.
  111. KPMG INC.
  112. KRIEGER & COMPANY INC.
  113. KSV KOFMAN INC.
  114. KUNJAR SHARMA & ASSOCIATES INC.
  115. L. C. TAYLOR & CO. LTD.
  116. L.W. MURPHY LTD.
  117. LABELLE, MARQUIS INC.
  118. LAFRENIERE GBM INC.
  119. LAURA GYLDENBJERG & ASSOCIATES INC.
  120. LAZARD & ASSOCIATES INC.
  121. LAZER GRANT INC.
  122. LE GROUPE FULLER LANDAU INC.
  123. LEBLOND ET ASSOCIES INC.
  124. LEMIEUX NOLET INC.
  125. LINK & ASSOCIATES INC.
  126. LITWIN BOYADJIAN INC.
  127. LOCKE CONSULTING INC.
  128. LOUIS LANGEVIN INC.
  129. M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  130. MACKENZIE, GILLIS, MACDOUGALL INC.
  131. MACPHERSON & ASSOCIATES INC.
  132. MALLETTE SYNDICS ET GESTIONNAIRES INC.
  133. MANKU & ASSOCIATES INC.
  134. MARIA RICKARD & ASSOCIATES INC.
  135. MENDLOWITZ & ASSOCIATES INC.
  136. MICHEL LAROUCHE SYNDIC S.A.
  137. MNP LTD / MNP LTEE
  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. STONE CONWAY HUGHES & PARTNERS INC
  193. SURGESON CARSON ASSOCIATES INC.
  194. T. CARLETON & CO INC
  195. TAYLOR LEIBOW INC.
  196. THE BOWRA 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. de BILLY-TREMBLAY & ASSOCIES INC.

1,027 Individual Licensed Insolvency Trustee(s) Found

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