Find a Licensed Insolvency Trustee - Search Results

  • 212 Licensed Insolvency Trustee Firm(s) Found
  • 1,061 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. ABAKHAN & ASSOCIATES INC.
  7. ADAMSON & ASSOCIATES INC.
  8. ALBERT GELMAN INC.
  9. ALLAN MARSHALL & ASSOCIATES INC.
  10. ALVAREZ & MARSAL CANADA INC.
  11. ANDRE ALLARD & ASSOCIES INC.
  12. ANDRE GABBAY & ASSOCIES INC.
  13. ANDREW DALGLEISH & ASSOCIATES /ASSOCIES INC.
  14. ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  15. BAIGEL CORP.
  16. BARRY NYKYFORUK & ASSOCIATES INC.
  17. BDO CANADA LIMITED / BDO CANADA LIMITEE
  18. BELHUMEUR SYNDICS INC.
  19. BERNIER & ASSOCIES/ ASSOCIATES INC.
  20. BETH MAYNARD & ASSOCIATES. INC.
  21. BLT LAPOINTE & ASSOCIES INC.
  22. BOALE, WOOD & COMPANY LTD.
  23. BORSELLINO CONSULTING INC.
  24. BOUDREAU HADDAD INC.
  25. BREEN & ASSOCIATES INC.
  26. BRESSE SYNDICS INC.
  27. BRIAN RABY & ASSOCIATES INC.
  28. BRIEF & ASSOCIATES INC.
  29. BROMWICH & SMITH INC.
  30. BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  31. C.E. CRAIG & ASSOCIATES INC.
  32. CAMERON - OKOLITA INC.
  33. CAMPBELL, SAUNDERS LTD
  34. CHANDE & COMPANY INC.
  35. CHARLES ADVISORY SERVICES INC.
  36. CHOREL & ASSOCIES INC.
  37. COLLINS BARROW BROWN INC.
  38. COLLINS BARROW TORONTO LIMITED
  39. COOPER & COMPANY LTD.
  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. DRUKER & ASSOCIATES INC
  63. DUFF & PHELPS CANADA RESTRUCTURING LIMITED
  64. E. SANDS & ASSOCIATES INC.
  65. ERNST & YOUNG INC.
  66. EXELBY & PARTNERS LTD.
  67. F.J. ZIELSKI & ASSOCIATES INC.
  68. FABER INC.
  69. FISET&ASSOCIES SYNDIC INC/FISET&PRTNRS TRUSTEE INC
  70. FONG & PARTNERS INC.
  71. FONTAINE & ASSOCIATES INC
  72. FOX-MILES & ASSOCIATES INC.
  73. FRANCOIS HUOT & ASSOCIES SYNDIC LTEE
  74. FRECHETTE & ASSOCIES INC.
  75. FREDERICK & COMPANY LTD
  76. FRENDO AND PARTNERS INC.
  77. FTI CONSULTING CANADA INC.
  78. G. MOROSO & ASSOCIATES INC.
  79. G. POWROZNIK GROUP INC.
  80. G. SLOCOMBE & ASSOCIATES INC.
  81. GEARY AND COMPANY LIMITED
  82. GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  83. GLOVER-DRENNAN INC.
  84. GOLDHAR & ASSOCIATES LTD
  85. GOLDING & ASSOCIATES LIMITED
  86. GOTH & COMPANY LTD.
  87. GRANT THORNTON LIMITED
  88. GREEN LANDERS LIMITED
  89. GROUPE LEBLANC SYNDIC INC.
  90. GROUPE PIGEON SYNDICS INC.
  91. GROUPE SERPONE INC.
  92. H. H. DAVIS & ASSOC. INC.
  93. HARDIE & KELLY INC.
  94. HARRIS & PARTNERS INC
  95. HOULE ROY S.A.
  96. HOYES, MICHALOS & ASSOCIATES INC.
  97. HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  98. IANNITELLO & ASSOCIES INC.
  99. IRA SMITH TRUSTEE & RECEIVER INC.
  100. J. BOTTOM & ASSOCIATES LTD.
  101. J.P. GRACI & ASSOCIATES LTD.
  102. JAMES B. WALKER & CO. LTD
  103. JAMES WILLIAMS & ASSOCIATES INC.
  104. JANES & NOSEWORTHY LIMITED
  105. JEAN FORTIN & ASSOCIES SYNDIC INC
  106. JEAN LELIEVRE SYNDIC
  107. JEANNOT FILLION SYNDIC INC.
  108. JOHN D. MCKEOWN INC.
  109. JOHN S. BEVERLEY & ASSOCIATES INC.
  110. JOLIN, TURCOTTE & ASSOCIES INC
  111. KEITH G. COLLINS LTD.
  112. KEN ROWAN & ASSOCIATES INC.
  113. KEVIN THATCHER & ASSOCIATES LTD.
  114. KPMG INC.
  115. KRIEGER & COMPANY INC.
  116. KSV KOFMAN INC.
  117. KUNJAR SHARMA & ASSOCIATES INC.
  118. L. C. TAYLOR & CO. LTD.
  119. L.W. MURPHY LTD.
  120. LABELLE, MARQUIS INC.
  121. LAFRENIERE GBM INC.
  122. LAURA GYLDENBJERG & ASSOCIATES INC.
  123. LAZARD & ASSOCIATES INC.
  124. LAZER GRANT INC.
  125. LE GROUPE FULLER LANDAU INC.
  126. LEBLOND ET ASSOCIES INC.
  127. LEMIEUX NOLET INC.
  128. LINK & ASSOCIATES INC.
  129. LITWIN BOYADJIAN INC.
  130. LOCKE CONSULTING INC.
  131. LOUIS LANGEVIN INC.
  132. M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  133. MACKENZIE, GILLIS, MACDOUGALL INC.
  134. MACPHERSON & ASSOCIATES INC.
  135. MALLETTE SYNDICS ET GESTIONNAIRES INC.
  136. MANKU & ASSOCIATES INC.
  137. MARIA RICKARD & ASSOCIATES INC.
  138. MENDLOWITZ & ASSOCIATES INC.
  139. MICHEL LAROUCHE SYNDIC S.A.
  140. MICHEL VERDIER & ASSOCIES INC
  141. MNP LTD / MNP LTEE
  142. MORGAN & PARTNERS INC.
  143. MOSES ADVISORY GROUP INC.
  144. MSI SPERGEL INC
  145. McLENNAN & COMPANY LTD.
  146. N. SEGUIN INC.
  147. NATHALIE BRAULT SYNDIC INC.
  148. NOEL R. ANDREWS & ASSOCIATES INC.
  149. NOISEUX SYNDIC INC.
  150. PADDON + YORKE INC.
  151. PAT ROBINSON INC.
  152. PAUL J. PICKERING AND ASSOCIATES LIMITED
  153. PETRIE & ASSOCIATES INC.
  154. PETRIE RAYMOND INC.
  155. PHONG SU & ASSOCIATES INC.
  156. PIERRE GUAY SYNDIC INC.
  157. PIERRE ROY & ASSOCIES INC.
  158. PINDER BUECKERT & ASSOCIATES INC.
  159. PINSKY, BISSON INC.
  160. POLLARD & ASSOCIATES INC.
  161. POMERLEAU & ASSOCIES SYNDIC INC.
  162. POUPART SYNDIC INC.
  163. POWELL ASSOCIATES LTD
  164. PRICEWATERHOUSECOOPERS INC.
  165. PRIMEAU PROULX & ASSOCIES INC.
  166. QUINNEY & ASSOCIATES LTD.
  167. R. WEST & ASSOCIATES INC.
  168. RALPH CULP AND ASSOCIATES INC.
  169. RASTAN & ASSOCIATES INC.
  170. RAYMOND CHABOT INC.
  171. RICHARD BURNSIDE & ASSOCIATES LTD.
  172. RICHARD KILLEN & ASSOCIATES LTD.
  173. RICHARD LAPOINTE & ASSOCIES INC.
  174. RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  175. RISMAN ZYSMAN INC
  176. RITA ANDERSON & ASSOCIATES INC.
  177. ROSEN GOLDBERG INC.
  178. ROSS ADVISORY GROUP INC.
  179. ROY, METIVIER, ROBERGE INC.
  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. STONE CONWAY HUGHES & PARTNERS INC
  196. SURGESON CARSON ASSOCIATES INC.
  197. T. CARLETON & CO INC
  198. TAYLOR LEIBOW INC.
  199. THE BOWRA 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. WOLRIGE MAHON LIMITED
  210. YANCH, DEY & ASSOCIATES LTD.
  211. ZEIFMAN PARTNERS INC.
  212. de BILLY-TREMBLAY & ASSOCIES INC.

1,061 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 - KPMG INC.
  24. AMRAM, KARINA
  25. ANDERSON, RITA ELLIS - RITA ANDERSON & ASSOCIATES INC.
  26. ANDERSON, ROXANNE
  27. ANDREWS, NOEL R - NOEL R. ANDREWS & ASSOCIATES INC.
  28. ARLETTE, MICA JOHN - PRICEWATERHOUSECOOPERS INC.
  29. ARMITAGE, NORMAN EDGAR - CRAWFORD, SMITH AND SWALLOW INC.
  30. ARSENAULT, RONALD - MNP LTD / MNP LTEE
  31. ASTON, EGLE VERONIKA - CRAWFORD, SMITH AND SWALLOW INC.
  32. ATHANASIOU, JOHN - MNP LTD / MNP LTEE
  33. AUDET, JEAN-FRANCOIS - LE GROUPE FULLER LANDAU INC.
  34. AYLWARD, KAREN - MNP LTD / MNP LTEE
  35. AYRE, JEFFREY THOMAS - E. SANDS & ASSOCIATES INC.
  36. BAIGEL, MICHAEL NEIL WOOLF - BAIGEL CORP.
  37. BAILEY, SENGA - SMITH CAGEORGE BAILEY, INC.
  38. BANDO, BRUCE S. - GRANT THORNTON LIMITED
  39. BARBIERI, ERIC - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  40. BARNES, STEPHEN HERBERT
  41. BARRETT, JOHN FITZGERALD - ERNST & YOUNG INC.
  42. BASI, ANDREW HARRINDER SINGH - GRANT THORNTON LIMITED
  43. BASS, GLYNIS - A. FARBER & PARTNERS INC.
  44. BASSO, MICHAEL - FTI CONSULTING CANADA INC.
  45. BATTISTON, DANIEL - MSI SPERGEL INC
  46. BAZELEVSKY, ANDRIY - BROMWICH & SMITH INC.
  47. BAZIAN, GRANT - MNP LTD / MNP LTEE
  48. BEAUCHAMP, MICHEL - JEAN FORTIN & ASSOCIES SYNDIC INC
  49. BEAUCHEMIN, MARC
  50. BEAUDIN, YVES PATRICE - MNP LTD / MNP LTEE
  51. BEAUMIER, NANCY - RAYMOND CHABOT INC.
  52. BEAVER, JOSHUA ALLAN - PRICEWATERHOUSECOOPERS INC.
  53. BEEKENKAMP, BRENT RONALD - ERNST & YOUNG INC.
  54. BEGGS, BRUCE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  55. BELHUMEUR, MICHEL - BELHUMEUR SYNDICS INC.
  56. BELISLE, JULIEN
  57. BELL, MICHAEL ANDREW - ERNST & YOUNG INC.
  58. BELL, NATHANIEL AARON GRANT - GRANT THORNTON LIMITED
  59. BELZIL-LACASSE, PIER-PAUL - RAYMOND CHABOT INC.
  60. BENCHAYA, GILLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  61. BENCHAYA, OLIVIER CHARLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  62. BERGERON, REJEAN - RAYMOND CHABOT INC.
  63. BERNIER, MARK - RAYMOND CHABOT INC.
  64. BERNIER, ROCH - BERNIER & ASSOCIES/ ASSOCIATES INC.
  65. BEST, GREGORY LEE - SMYTHE INSOLVENCY INC.
  66. BEVERLEY, JOHN STEWART - JOHN S. BEVERLEY & ASSOCIATES INC.
  67. BEZNER, AMANDA
  68. BEZNER, LANA
  69. BHASKAR, NIRMALA - A. FARBER & PARTNERS INC.
  70. BIEHLER, ROBERT WILLIAM - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  71. BISHOP, HEATHER ANN
  72. BISHOP, PAUL - FTI CONSULTING CANADA INC.
  73. BISSELL, STEVEN - FTI CONSULTING CANADA INC.
  74. BISSON, ERIC - PINSKY, BISSON INC.
  75. BLANCHARD, BRIAN EDWARD - EXELBY & PARTNERS LTD.
  76. BLOOMFIELD, PATRICK JAMES CARNWATH - RUSINEK & ASSOCIATES INC.
  77. BLUMER, ARTHUR - LITWIN BOYADJIAN INC.
  78. BOALE, STEPHEN ANDREW - BOALE, WOOD & COMPANY LTD.
  79. BOERSMA, GORDON ELLIOTT
  80. BOETTGER, ADAM - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  81. BOILY, NICOLAS - RAYMOND CHABOT INC.
  82. BOLDUC, ANDRE PAUL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  83. BOPARAI, PARDEEP (PAM)
  84. BORSELLINO, STEPHEN JOSEPH - BORSELLINO CONSULTING INC.
  85. BORYSIAK, MARK IWAN - MORGAN & PARTNERS INC.
  86. BOTTOM, DAVID ALAN - J. BOTTOM & ASSOCIATES LTD.
  87. BOTTOM, JOHN - J. BOTTOM & ASSOCIATES LTD.
  88. BOUCHARD, GINO - LEMIEUX NOLET INC.
  89. BOUCHARD, RACHEL - RAYMOND CHABOT INC.
  90. BOUCHARD, REJEAN - RAYMOND CHABOT INC.
  91. BOUCHER, JEAN-LOUIS
  92. BOULTON, COLIN DAVID - MSI SPERGEL INC
  93. BOURASSA-MILOT, YANNICK - RAYMOND CHABOT INC.
  94. BOURGEOIS, JOSEE - RAYMOND CHABOT INC.
  95. BOURQUE, CHRISTIAN - PRICEWATERHOUSECOOPERS INC.
  96. BOUTHILLIER, DENIS - MNP LTD / MNP LTEE
  97. BOWRA, CHRISTOPHER - THE BOWRA GROUP INC.
  98. BOWRA, DAVID PAUL - THE BOWRA GROUP INC.
  99. BOYADJIAN, NOUBAR - LITWIN BOYADJIAN INC.
  100. BOYD, DAVID ANDREW - PRICEWATERHOUSECOOPERS INC.
  101. BOYD, OLIVIER - MNP LTD / MNP LTEE
  102. BRAGA, MICHAEL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  103. BRAULT, NATHALIE - NATHALIE BRAULT SYNDIC INC.
  104. BREARTON, NICHOLAS - KPMG INC.
  105. BREAULT, LISA KATHLEEN - BOALE, WOOD & COMPANY LTD.
  106. BREEN, GLORIA MAY - BREEN & ASSOCIATES INC.
  107. BREEZE, JASON GORDON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  108. BRENNAN, KEVIN B. - ERNST & YOUNG INC.
  109. BRENNEIS, SHANE EDWARD
  110. BRESSE, CHARLES - BRESSE SYNDICS INC.
  111. BRETON, JEAN DANIEL - ERNST & YOUNG INC.
  112. BRICKS, HARTLEY M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  113. BRODEUR, DANIEL - GROUPE LEBLANC SYNDIC INC.
  114. BROMWICH, DAVID MERVYN - BROMWICH & SMITH INC.
  115. BROOKS, MARVA MILLICENT - DAVID SKLAR & ASSOCIATES INC.
  116. BROOKS, PAULA IRENE - DEVLETIAN & ASSOCIES INC.
  117. BROWN, DAVID H. - COLLINS BARROW BROWN INC.
  118. BROWN, GORDON - THE BOWRA GROUP INC.
  119. BROWNING, LEE CARL
  120. BRUNEAU, VALERIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  121. BRYAN, BONNIE KATHLEEN - GRANT THORNTON LIMITED
  122. BRYAN, DAVID - PRICEWATERHOUSECOOPERS INC.
  123. BRYK, ADAM
  124. BUDD, DANIEL - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  125. BUDD, ROCHELLE PONT - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  126. BUDGEN, SANFORD GRAY
  127. BUECKERT, KARL WAYNE - PINDER BUECKERT & ASSOCIATES INC.
  128. BUHLER, CRYSTAL - KEITH G. COLLINS LTD.
  129. BUNKER, NEIL PHILLIPS - PRICEWATERHOUSECOOPERS INC.
  130. BURKE, KIMBERLEY ANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  131. BURNETT, ANDREW JOHN - PRICEWATERHOUSECOOPERS INC.
  132. BURNSIDE, RICHARD DANE - RICHARD BURNSIDE & ASSOCIATES LTD.
  133. BURROWES, STEPHANIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  134. BUZZETTI, PHILIPPE - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  135. CADIEUX, RICHARD CLAUDE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  136. CAIRNS, DONNA MARIE - COOPER & COMPANY LTD.
  137. CALYNIUK, JASMIN LOUISE CONAC - BDO CANADA LIMITED / BDO CANADA LIMITEE
  138. CAMERON, JOHN IRVINE PARKER - CAMERON - OKOLITA INC.
  139. CAMPBELL, JASON ELI - A. FARBER & PARTNERS INC.
  140. CAPLAN, BRUCE N. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  141. CAPPELL, HOWARD ALLEN
  142. CARLETON, THOMAS J - T. CARLETON & CO INC
  143. CARRIERE, MARTIN - ERNST & YOUNG INC.
  144. CARSON, DONNA JEANNE - MNP LTD / MNP LTEE
  145. CARSON, MICHAEL KENNETH - SURGESON CARSON ASSOCIATES INC.
  146. CARSON, TIMOTHY ALDER
  147. CARVALHO, SIMONE-ANNE - ERNST & YOUNG INC.
  148. CASEY, PAUL M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  149. CAUCHON, FRANCOIS - ROY, METIVIER, ROBERGE INC.
  150. CERRATO, GARY VINCENZO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  151. CHAGANI, MAHMOOD HABIB - MNP LTD / MNP LTEE
  152. CHAMBERS, PAUL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  153. CHAMPAGNE, ANDRE - RAYMOND CHABOT INC.
  154. CHAN, GARRETT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  155. CHAN, VICKI JESSICA - ALVAREZ & MARSAL CANADA INC.
  156. CHANDE, MIHIR - CHANDE & COMPANY INC.
  157. CHAPUIS, SOLANGE - ANDRE GABBAY & ASSOCIES INC.
  158. CHARLES, ROBERT JOHN - CHARLES ADVISORY SERVICES INC.
  159. CHASE, DEREK LLOYD - DEREK L. CHASE & ASSOCIATES LTD
  160. CHEN, YU - A. FARBER & PARTNERS INC.
  161. CHERNIAK, STEPHEN NEIL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  162. CHEVELDAVE, CECIL FREDERICK - KPMG INC.
  163. CHIASSON, JEAN - RAYMOND CHABOT INC.
  164. CHICOINE, DIANE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  165. CHILDERSON, CAROL ANN - RICHARD KILLEN & ASSOCIATES LTD.
  166. CHISHOLM, BRUCE ALEXANDER
  167. CHISHOLM, PETER AUSTIN - ERNST & YOUNG INC.
  168. CHIVERS, DOUGLAS FRANK - THE BOWRA GROUP INC.
  169. CHOREL, DANIELLE - CHOREL & ASSOCIES INC.
  170. CHOW, KELVIN DEAN - GOTH & COMPANY LTD.
  171. CHOW, MARK GOODFELLOW - BDO CANADA LIMITED / BDO CANADA LIMITEE
  172. CHTCHERBAKOVA, OLGA - A. FARBER & PARTNERS INC.
  173. CHURCH, DEREK GORDON
  174. CLARK, MICHAEL - KPMG INC.
  175. CLARKE SCOTT, ERICKA
  176. CLARKE, PAUL PHILIP - BDO CANADA LIMITED / BDO CANADA LIMITEE
  177. CLEVELAND, LORELL RUTH - LAZER GRANT INC.
  178. CLICHE, JEAN-FRANCOIS - MNP LTD / MNP LTEE
  179. CLIFFE, RYAN EDMUND - CRAWFORD, SMITH AND SWALLOW INC.
  180. CLINTON, JAMES STUART - ERNST & YOUNG INC.
  181. CLOSE, LEE KAREN - ERNST & YOUNG INC.
  182. CLOUATRE, BENOIT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  183. CLOUTIER, PIERRE-DAVID - ERNST & YOUNG INC.
  184. CODERE, MAXIME - KPMG INC.
  185. COHEN, FARLEY JAY
  186. COLLINS, DONNA LESLIE - KEITH G. COLLINS LTD.
  187. COLLINS, DOUGLAS G. - KEITH G. COLLINS LTD.
  188. COMBRET, CECILE - ERNST & YOUNG INC.
  189. COMIRE, CAROLINE
  190. COMTOIS, VIRGINIE - RAYMOND CHABOT INC.
  191. CONNOR, MICHAEL J - BDO CANADA LIMITED / BDO CANADA LIMITEE
  192. CONROY, DEBORAH
  193. CONSOLI, ANGELO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  194. COOPER, MARK - BDO CANADA LIMITED / BDO CANADA LIMITEE
  195. COOPERMAN, JONATHAN - A. FARBER & PARTNERS INC.
  196. COOSSA, DEV A. - KPMG INC.
  197. CORBETT, ALEXANDRE MARC B
  198. CORSILLI, RICHARD - JEAN FORTIN & ASSOCIES SYNDIC INC
  199. COSBY, WILFRED RUSSELL
  200. COTE, PHILIPPE - RAYMOND CHABOT INC.
  201. COTTELL, CAVAN - PAUL J. PICKERING AND ASSOCIATES LIMITED
  202. COURAGE, WILLIAM A - BDO CANADA LIMITED / BDO CANADA LIMITEE
  203. COUTURE, PAULE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  204. COVENT, WARREN R. - RUMANEK & COMPANY LTD.
  205. COWAN, WESLEY JONATHAN - MNP LTD / MNP LTEE
  206. CRAIG, COLLEEN - C.E. CRAIG & ASSOCIATES INC.
  207. CRAMM, DEREK GEORGE - MNP LTD / MNP LTEE
  208. CRANDALL, LAWRENCE - GRANT THORNTON LIMITED
  209. CRAWLEY, PETER KEITH - A. FARBER & PARTNERS INC.
  210. CREBER, MICHAEL GEORGE - GRANT THORNTON LIMITED
  211. CROCKER, DARREN M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  212. CUKIERMAN, EREZ - A. FARBER & PARTNERS INC.
  213. CULLEN, RICHARD SCOTT - JANES & NOSEWORTHY LIMITED
  214. CULP, RALPH ALLISON - RALPH CULP AND ASSOCIATES INC.
  215. CUSSON, JEAN-FRANCOIS - RAYMOND CHABOT INC.
  216. CYR, MARTIN - A. FARBER & PARTNERS LTD.
  217. D'SA, APOLONIA - ALBERT GELMAN INC.
  218. DAHER, TANIA - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  219. DAIGNEAULT, MARTIN - ERNST & YOUNG INC.
  220. DALGLEISH, ANDREW - ANDREW DALGLEISH & ASSOCIATES /ASSOCIES INC.
  221. DAMIANI, STEFANO - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  222. DANEAU, PHILIPPE - RAYMOND CHABOT INC.
  223. DAOUST, HUGO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  224. DAOUST, PAUL BERNARD
  225. DARBY, PAUL JAMES - PRICEWATERHOUSECOOPERS INC.
  226. DAVIDSON, JAMES GEORGE
  227. DAVIS, HERBERT HERSH - H. H. DAVIS & ASSOC. INC.
  228. DAY, JORDAN ARTHUR - BDO CANADA LIMITED / BDO CANADA LIMITEE
  229. DE BROUX, STEPHANE - KPMG INC.
  230. DEAN, MICHAEL PHILIP
  231. DELABARRE, LYNN DIANNE
  232. DELANEY, COLLEEN
  233. DELO, JOHN FREDERICK - A. FARBER & PARTNERS INC.
  234. DELWAIDE, YVON
  235. DENEGA, BRIAN MICHAEL - ERNST & YOUNG INC.
  236. DENIS, MARIO - ERNST & YOUNG INC.
  237. DENTON, PAUL J. - A. FARBER & PARTNERS INC.
  238. DESAULNIERS, SHANNON PATRICIA - SURGESON CARSON ASSOCIATES INC.
  239. DESAUTELS, SOPHIE - RAYMOND CHABOT INC.
  240. DESLANDES, DOMINIC - RAYMOND CHABOT INC.
  241. DESMARAIS, MELODY ANN - JOHN S. BEVERLEY & ASSOCIATES INC.
  242. DESSUREAULT, TANIA - BERNIER & ASSOCIES/ ASSOCIATES INC.
  243. DEVLETIAN, JERRY JIRAIR - DEVLETIAN & ASSOCIES INC.
  244. DEY, KELLY LYNN - YANCH, DEY & ASSOCIATES LTD.
  245. DHANANI, ARIF NAZARALI - COLLINS BARROW TORONTO LIMITED
  246. DHANANI, RAHEMAN N. J. - A. FARBER & PARTNERS INC.
  247. DI GUGLIELMO, GAETANO - MNP LTD / MNP LTEE
  248. DIAMOND, MAYER - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  249. DODICK, RAHN - DODICK LANDAU INC.
  250. DOELL, VICTORIA JANE - PINDER BUECKERT & ASSOCIATES INC.
  251. DOROSIEWICZ, SUZANNE MAXINE - A. FARBER & PARTNERS INC.
  252. DOYLE, BRIAN PHILIP - DOYLE SALEWSKI INC.
  253. DOYON, MARC-ETIENNE - JEAN FORTIN & ASSOCIES SYNDIC INC
  254. DRANE, JULIANA NANCY - BDO CANADA LIMITED / BDO CANADA LIMITEE
  255. DRAPER, SHELBY NICOLE - KSV KOFMAN INC.
  256. DREWCOCK, LEAH NICOLE - MNP LTD / MNP LTEE
  257. DROST, RAYMOND E.
  258. DRUKER, DAVID - DRUKER & ASSOCIATES INC
  259. DRUKER, MAX B - DRUKER & ASSOCIATES INC
  260. DUBE, JOHANNE - RAYMOND CHABOT INC.
  261. DUBOIS, PIERRE-OLIVIER - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  262. DUCHENE, STEFAN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  263. DUGAS, JORDAN
  264. DUWYN, ROBYN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  265. DZIEDZIC, PHILIP FREDERICK
  266. EAKINS, GEORGE MARTIN - GRANT THORNTON LIMITED
  267. EASTER, JOEL CHARLES - SCOTT, PICHELLI & EASTER LIMITED
  268. EDGAR, BROCK J. - FTI CONSULTING CANADA INC.
  269. EDWARDS, NURHALIZA AZLY - MNP LTD / MNP LTEE
  270. EDWARDS, RICHARD E. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  271. ELYEA, BLAKE MONTAGUE - THE BOWRA GROUP INC.
  272. ERLICH, ADAM MARK - THE FULLER LANDAU GROUP INC.
  273. EVANS, SHERRI LEE
  274. EVERETT, JOHN M.
  275. EXELBY, WILLIAM ANTHONY - EXELBY & PARTNERS LTD.
  276. FABER, DANIEL WALTER - FABER INC.
  277. FABIANO, FRANCO - GRANT THORNTON LIMITED
  278. FARBER, ALAN IAN - A. FARBER & PARTNERS INC.
  279. FARKAS, PETER PAUL - KSV KOFMAN INC.
  280. FARMER, ROBERT - JEAN FORTIN & ASSOCIES SYNDIC INC
  281. FAUBERT, NATALIE - FONTAINE & ASSOCIATES INC
  282. FAUCHER, GEORGES - BRESSE SYNDICS INC.
  283. FAWDREY, TARAH - MNP LTD / MNP LTEE
  284. FERGUSON, STEPHEN JOHN - ALVAREZ & MARSAL CANADA INC.
  285. FILICE, DAVID - THE FULLER LANDAU GROUP INC.
  286. FILIPPONE, CLAUDIO - PRICEWATERHOUSECOOPERS INC.
  287. FILLION, JEANNOT - JEANNOT FILLION SYNDIC INC.
  288. FINDLAY, JAMES ERIC - MNP LTD / MNP LTEE
  289. FISET, BRIAN - FISET&ASSOCIES SYNDIC INC/FISET&PRTNRS TRUSTEE INC
  290. FISET, ETIENNE - RAYMOND CHABOT INC.
  291. FISHER, ADAM BENJAMIN - HARRIS & PARTNERS INC
  292. FISHER, ANDREW ALLAN - A. FARBER & PARTNERS INC.
  293. FLEMING, SEAN - PRICEWATERHOUSECOOPERS INC.
  294. FLORENCE, FREDERICK MELVIN - VINE AND WILLIAMS INC
  295. FONG, VICTOR - FONG & PARTNERS INC.
  296. FONTAINE, BENOIT - RAYMOND CHABOT INC.
  297. FONTAINE, GREGORY JAMES - FONTAINE & ASSOCIATES INC
  298. FONTAINE, ROBERT JACQUES JOSEPH - FONTAINE & ASSOCIATES INC
  299. FORAN, GERARD THOMAS - E. SANDS & ASSOCIATES INC.
  300. FORAN, JAMES - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  301. FORGET, KELLY ANNE MARIE - CAMERON - OKOLITA INC.
  302. FORTIER, DENIS - DENIS FORTIER SYNDIC INC.
  303. FORTIN, JEAN - JEAN FORTIN & ASSOCIES SYNDIC INC
  304. FORTIN, PIERRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  305. FOX-MILES, RHONDA TRACEY - FOX-MILES & ASSOCIATES INC.
  306. FRANCHEVILLE, HENRY MURRAY - GRANT THORNTON LIMITED
  307. FRANCO, MARTIN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  308. FRECHETTE, GERARD - FRECHETTE & ASSOCIES INC.
  309. FREDERICK, REBECCA MAUREEN - FREDERICK & COMPANY LTD
  310. FRENCH, RUSSELL
  311. FRENDO, GENE PETER - FRENDO AND PARTNERS INC.
  312. FRENKIEL, COREY
  313. FRITZ, JOHN ROBERT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  314. FRY, DAVID LEIGHTON - RICHARD KILLEN & ASSOCIATES LTD.
  315. FRYZUK, CRAIG ALEXANDER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  316. FULLER, MELANIE RACHELLE - MNP LTD / MNP LTEE
  317. FUNG, KAREN - ERNST & YOUNG INC.
  318. FUNTIG, STEPHEN CLIFFORD - S. FUNTIG & ASSOCIATES INC.
  319. GABBAY, ANDRE - ANDRE GABBAY & ASSOCIES INC.
  320. GAERTNER, JERRARD B.
  321. GAGNE, PIERRE - GROUPE LEBLANC SYNDIC INC.
  322. GAGNON, JEAN - RAYMOND CHABOT INC.
  323. GAGNON, LOUISE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  324. GAGNON, PASCAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  325. GAGNON, RONALD P. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  326. GALEA, CHRISTOPHER - MSI SPERGEL INC
  327. GANDOSSI, BRUCE B.
  328. GAUTHIER, ROCH - RAYMOND CHABOT INC.
  329. GAUVIN, STEPHANE - RAYMOND CHABOT INC.
  330. GEARY,TIMOTHY JOHN - GEARY AND COMPANY LIMITED
  331. GEE, GORDON DAVID
  332. GELMAN, BRYAN ADAM - ALBERT GELMAN INC.
  333. GENNIS, PHILIP HOWARD - MSI SPERGEL INC
  334. GEORGE, DAVID ALEXANDER
  335. GIBSON, PETER DAVID - ALVAREZ & MARSAL CANADA INC.
  336. GIGUERE, JOHANNE - DRUKER & ASSOCIATES INC
  337. GILBERT, FRANCOIS - FONTAINE & ASSOCIATES INC
  338. GILBERTSON, LANA RHEA - MNP LTD / MNP LTEE
  339. GILCHRIST, JAMES FREDERICK - KPMG INC.
  340. GILHULA, JOHN CAMERON
  341. GINGRAS, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  342. GINGRAS, CLAUDE BERNARD - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  343. GINGUES, BENOIT - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  344. GIRARDI, DANIEL JOSEPH
  345. GIROUARD, DANIEL - DANIEL GIROUARD & ASSOCIES INC.
  346. GIROUX, LORRAINE EVELYN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  347. GLADWIN, GORDON ALAN
  348. GLOVER, KENNETH RAYMOND GOSFORD - GLOVER-DRENNAN INC.
  349. GODBOLD, MURRAY REA
  350. GOGUEN, JEAN B. - GRANT THORNTON LIMITED
  351. GOLDBAND, DAVID - GRANT THORNTON LIMITED
  352. GOLDBERG, STEVEN WARREN HOWARD - ROSEN GOLDBERG INC.
  353. GOLDBLATT, GILLIAN LAUREN - MSI SPERGEL INC
  354. GOLDHAR, RICHARD - GOLDHAR & ASSOCIATES LTD
  355. GOLDING, DAWN - GOLDING & ASSOCIATES LIMITED
  356. GOLDING, MATTHEW JACOB
  357. GOLDSTEIN, NOAH - KSV KOFMAN INC.
  358. GONTHIER, SUSAN
  359. GOSSE, GREGORY STEVEN - MNP LTD / MNP LTEE
  360. GOTH, BARTON KELSEY - GOTH & COMPANY LTD.
  361. GOTH, JAMES DAVID - GOTH & COMPANY LTD.
  362. GOWLING, DAVID DELMER - MNP LTD / MNP LTEE
  363. GRACI, JOSEPH PAUL - J.P. GRACI & ASSOCIATES LTD.
  364. GRAHAM, JAMES KENNETH - SCHWARTZ LEVITSKY FELDMAN INC.
  365. GRANT, MICHELLE - ERNST & YOUNG INC.
  366. GRISE, JOEL - FONTAINE & ASSOCIATES INC
  367. GROSS, HOWARD IAN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  368. GRUDZINSKI, RICHARD MICHAEL
  369. GUAY, PIERRE - PIERRE GUAY SYNDIC INC.
  370. GULJA, KATHREN TINA - DAVID REYNOLDS AND ASSOCIATES INC.
  371. GURNEY, STUART DEANE - E. SANDS & ASSOCIATES INC.
  372. GUTFREUND, IZYDORE GEORGE
  373. GYLDENBJERG, LAURA LEE - LAURA GYLDENBJERG & ASSOCIATES INC.
  374. HADDAD, NAGI - BOUDREAU HADDAD INC.
  375. HAFNER, GUENTER BILL
  376. HALEY, DARRYL DOUGLAS
  377. HAMEL, DENIS
  378. HAMEL, JEAN-CHRISTOPHE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  379. HAMILTON, RICHARD DONALD
  380. HAMILTON, SHARON SARITA - ERNST & YOUNG INC.
  381. HAN, YIFEI - ERNST & YOUNG INC.
  382. HANSON, MICHAEL JAMES - BDO CANADA LIMITED / BDO CANADA LIMITEE
  383. HARA, RAJVINDER SINGH - E. SANDS & ASSOCIATES INC.
  384. HARALOVICH, JOHN PIERRE - MNP LTD / MNP LTEE
  385. HARDIE, ANDREW RONALD - HARDIE & KELLY INC.
  386. HARLANG, ROBERT - KSV KOFMAN INC.
  387. HARPIN, ROBERT - RAYMOND CHABOT INC.
  388. HARRIS, JAY TOBIN - HARRIS & PARTNERS INC
  389. HARRIS, KYLE ALEXANDER - HARRIS & PARTNERS INC
  390. HARRIS, LAWFORD M - HARRIS & PARTNERS INC
  391. HARRIS, MATHEW McGRATH - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  392. HARRISON, CATHERINE ANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  393. HAYES, HOWARD - HOYES, MICHALOS & ASSOCIATES INC.
  394. HEALEY, JOSEPH ANTHONY - ERNST & YOUNG INC.
  395. HEBERT, ANDRE - DEMERS BEAULNE INC.
  396. HELKAA, DERYCK - FTI CONSULTING CANADA INC.
  397. HENDRIKS, JOHN - A. FARBER & PARTNERS INC.
  398. HENECHOWICZ, JERRY - MNP LTD / MNP LTEE
  399. HERMAN, LOIS - MNP LTD / MNP LTEE
  400. HERPERS, ALEXANDER
  401. HESSEL, DIANE SIMONE - A. FARBER & PARTNERS INC.
  402. HICKEY, PAUL DAVID - ERNST & YOUNG INC.
  403. HO, ALISON - ERNST & YOUNG INC.
  404. HOBBS, JOHN BROCK
  405. HONESS, NEIL ANDREW - KPMG INC.
  406. HOOLEY, BONNIE GAIL - L. C. TAYLOR & CO. LTD.
  407. HOPKINS, STANLEY WARD - S. W. HOPKINS & ASSOCIATES INC.
  408. HOPPENHEIM, HOWARD BARNETT
  409. HORNBOSTEL, DEBORAH - MSI SPERGEL INC
  410. HORVATH, KAREN ANNE - FABER INC.
  411. HOULDEN, BRENT MARSHALL WOOD
  412. HOULE, GUYLAINE - PIERRE ROY & ASSOCIES INC.
  413. HOULE, MARC-ANDRE - HOULE ROY S.A.
  414. HOWE, DAVID ALEXANDER - JANES & NOSEWORTHY LIMITED
  415. HOWELL, TODD RONALD - STEVE WELKER AND COMPANY INC.
  416. HOWITT, GARY G. - EXELBY & PARTNERS LTD.
  417. HOYES, JOHN DOUGLAS - HOYES, MICHALOS & ASSOCIATES INC.
  418. HRISTOW, CATHERINE ANN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  419. HSU, FELIX
  420. HUBER, GLEN ARIEL
  421. HUDSON, BRUCE GORDON - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  422. HUIZINGH, LAMBERT
  423. HUMES, JANET LYNN
  424. HUNT, ROBERT CHARLES - GRANT THORNTON LIMITED
  425. HUNTER, FRANCYNE - ALLAN MARSHALL & ASSOCIATES INC.
  426. HUOT, AUDREY - PRICEWATERHOUSECOOPERS INC.
  427. HUOT, FRANCOIS - FRANCOIS HUOT & ASSOCIES SYNDIC LTEE
  428. HUSSAIN, JODAT FAHAD
  429. HUTCHENS, ALAN JOHN - ALVAREZ & MARSAL CANADA INC.
  430. HUTCHENS, DERRICK - JANES & NOSEWORTHY LIMITED
  431. HYATT, MARTIN - THE BOWRA GROUP INC.
  432. IANNI, ANTHONY - ERNST & YOUNG INC.
  433. IANNITELLO, SEBASTIEN - IANNITELLO & ASSOCIES INC.
  434. IBBOTT, GREGORY BRUCE - MNP LTD / MNP LTEE
  435. IHNATIUK, PAUL THEODORE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  436. JAGLOWITZ, FRANK J
  437. JANES, RICHARD S
  438. JOFFE, JONATHAN SAMUEL - KSV KOFMAN INC.
  439. JOHNSON, BERT JEFFREY - PRICEWATERHOUSECOOPERS INC.
  440. JOHNSON, DAVID A
  441. JOHNSON, DOUGLAS BRUCE - ERNST & YOUNG INC.
  442. JOHNSON, JAIME
  443. JOHNSON, KAREN - MNP LTD / MNP LTEE
  444. JOHNSON, ROBERT DALTON - ALLAN MARSHALL & ASSOCIATES INC.
  445. JONES, DOUGLAS OWEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  446. JONES, NEIL B. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  447. JORDAN, PHILIPPE - PRICEWATERHOUSECOOPERS INC.
  448. JUDD, GREGORY - KUNJAR SHARMA & ASSOCIATES INC.
  449. JUNG, SUSAN EDNA LUISE - WELKER & ASSOCIATES INC.
  450. KANABAR, RAKESH LALIT
  451. KAPLAN, MATTHEW - ERNST & YOUNG INC.
  452. KARKOUTLIAN, JOHN
  453. KARPEL, GREG ALAN - ALVAREZ & MARSAL CANADA INC.
  454. KEEBLE, JEFF - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  455. KELLY, MARC EDWARD - HARDIE & KELLY INC.
  456. KEMP-GEE, MARK - KPMG INC.
  457. KENNEDY, JULIE DIANE - MNP LTD / MNP LTEE
  458. KERBEL, JEFFREY DANIEL - ERNST & YOUNG INC.
  459. KHAN, ABUBAKAR
  460. KIBEL, ILAN - A. FARBER & PARTNERS INC.
  461. KIDECKEL, JOEL WAYNE - MNP LTD / MNP LTEE
  462. KILLEN, RICHARD JOHN - RICHARD KILLEN & ASSOCIATES LTD.
  463. KILNER, ROBERT WILLIAM - MSI SPERGEL INC
  464. KIMEL, KAREN - A. FARBER & PARTNERS INC.
  465. KINSMAN, GEORGE - ERNST & YOUNG INC.
  466. KISH, DENNIS JOHN - A. FARBER & PARTNERS INC.
  467. KISLUK, FRANK SHELDON - MSI SPERGEL INC
  468. KLEIN, RON MOSE - BRIEF & ASSOCIATES INC.
  469. KOBBERT, RANDY FRANK - MNP LTD / MNP LTEE
  470. KOEHLI, SHELLEY LYNNE - SMYTHE INSOLVENCY INC.
  471. KOFMAN, ROBERT DAVID - KSV KOFMAN INC.
  472. KONOWALCHUK, OREST M. P. - ALVAREZ & MARSAL CANADA INC.
  473. KOREN, AVI
  474. KORNUTA, NAIDA - MNP LTD / MNP LTEE
  475. KORONEOS, ANNA - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  476. KOZLOWSKI, MARIE DOROTHY - HARDIE & KELLY INC.
  477. KRIEGER, JONATHAN DAVID - GRANT THORNTON LIMITED
  478. KRIEGER, MICHAEL ARYEH DAVID - KRIEGER & COMPANY INC.
  479. KRIEGER, PERRY - BDO CANADA LIMITED / BDO CANADA LIMITEE
  480. KROEGER, VICTOR PAUL - MNP LTD / MNP LTEE
  481. KROLL, JEREMY NORMAN
  482. KWASNICKY, DEBORA V. - D. KWASNICKY & ASSOCIATES INC.
  483. KWOK, AUGUSTINE - MNP LTD / MNP LTEE
  484. LABARRE, SYLVIE - ROY, METIVIER, ROBERGE INC.
  485. LABBE, NATHALY - PRICEWATERHOUSECOOPERS INC.
  486. LABELLE, ANDRE - LABELLE, MARQUIS INC.
  487. LACASSE, MICHEL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  488. LACASSE, PIERRE - RAYMOND CHABOT INC.
  489. LACHANCE, FREDERIC - MNP LTD / MNP LTEE
  490. LACHANCE, STEPHANE - DEMERS BEAULNE INC.
  491. LACHANCE, SYLVAIN - LEMIEUX NOLET INC.
  492. LACROIX, CLAUDE M. - BELHUMEUR SYNDICS INC.
  493. LAFLAMME, GAETAN - PETRIE RAYMOND INC.
  494. LAFRENIERE, MARC - RAYMOND CHABOT INC.
  495. LAFRENIERE, PAUL - LAFRENIERE GBM INC.
  496. LAI, DEREK - CROWE MACKAY & COMPANY LTD
  497. LAIKEN, ADAM
  498. LAKERAM, ANN - GRANT THORNTON LIMITED
  499. LALANDE, LYNDA - RAYMOND CHABOT INC.
  500. LALONDE, VERONIQUE - RAYMOND CHABOT INC.
  501. LANDAU, HOWARD - DODICK LANDAU INC.
  502. LANDERS, ROSS DAVID - GREEN LANDERS LIMITED
  503. LANDRY, GUILLAUME - RAYMOND CHABOT INC.
  504. LANDRY, MICHEL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  505. LANDRY, SANDRA - MNP LTD / MNP LTEE
  506. LANGEVIN, LOUIS OLIVIER - LOUIS LANGEVIN INC.
  507. LANGLOIS, REAL
  508. LAPERRIERE, SYLVIE
  509. LAPOINTE, RICHARD - RICHARD LAPOINTE & ASSOCIES INC.
  510. LAPOINTE, SYLVAIN - BLT LAPOINTE & ASSOCIES INC.
  511. LAPORTE, PIERRE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  512. LAROCQUE, LYNE
  513. LAROCQUE, RAYMOND PHILIPPE
  514. LAROUCHE, MICHEL - MICHEL LAROUCHE SYNDIC S.A.
  515. LAURENCELLE, ANDREE ANNE - COLLINS BARROW BROWN INC.
  516. LAVOIE, MICHEL - RAYMOND CHABOT INC.
  517. LAW, PUI LAM - KPMG INC.
  518. LAW, RUSSELL DAVID - CROWE MACKAY & COMPANY LTD
  519. LAZARD, JEAN MAURICE JOSEPH - LAZARD & ASSOCIATES INC.
  520. LAZER, JOEL Darlene
  521. LEBEL, ERIC - RAYMOND CHABOT INC.
  522. LEBEL, JEAN-FRANCOIS
  523. LEBLANC, PIERRE - GROUPE LEBLANC SYNDIC INC.
  524. LEBLANC, STEPHANIE - PRICEWATERHOUSECOOPERS INC.
  525. LEBLOND, STEPHANE - LEBLOND ET ASSOCIES INC.
  526. LEDUC, RENE C.
  527. LEE, DOUGLAS SCOTT - DOUG LEE & ASSOCIATES INC.
  528. LEE, GORDON - RUMANEK & COMPANY LTD.
  529. LEE, HUEY - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  530. LEET, DONALD ALLEN - MNP LTD / MNP LTEE
  531. LEGALL, COLLIN JOEL - LAZER GRANT INC.
  532. LEIGH, MELANIE J. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  533. LELIEVRE, JEAN - JEAN LELIEVRE SYNDIC
  534. LEM, MATTHEW ERIC - MNP LTD / MNP LTEE
  535. LEMIEUX, PIERRE - BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  536. LENART, KATHY MAY - TAYLOR LEIBOW INC.
  537. LEONARD, JOELLE - RAYMOND CHABOT INC.
  538. LEONG, CHEE-KONG
  539. LEPINE, RICHARD - KPMG INC.
  540. LESSARD, MARTINE - MNP LTD / MNP LTEE
  541. LEUNG, WARREN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  542. LEVY, HYLTON BRETT - A. FARBER & PARTNERS INC.
  543. LEWIS, DAVID JASON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  544. LEWIS, JEFFREY RICHARD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  545. LI, NA (JENNA) - KUNJAR SHARMA & ASSOCIATES INC.
  546. LIBERTY, KAREN ELIZABETH - GOLDHAR & ASSOCIATES LTD
  547. LIEBERMAN, NAOMI RUCHAMA
  548. LIFMAN, GARY DESMOND - A. FARBER & PARTNERS INC.
  549. LINK, ROBERT GARTH - LINK & ASSOCIATES INC.
  550. LIPMAN, HARVEY SEYMOUR - MSI SPERGEL INC
  551. LITVACK, BRYAN
  552. LITWACK, NOAH MICHAEL - A. FARBER & PARTNERS INC.
  553. LITWIN, GERALD - LITWIN BOYADJIAN INC.
  554. LOCK, ANGELA TRACY - GRANT THORNTON LIMITED
  555. LOCKE, THOMAS FREDERICK - LOCKE CONSULTING INC.
  556. LOGAN-KLASSEN, JENNIFER - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  557. LOISELLE, STANLEY CLAUDE - RAYMOND CHABOT INC.
  558. LOMAS, GEORGE B - MNP LTD / MNP LTEE
  559. LONERGAN, CLARK - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  560. LORTIE, PIERRE - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  561. LOSIER, JEAN-DENIS - RAYMOND CHABOT INC.
  562. LOWE, TRACEY A. - E. SANDS & ASSOCIATES INC.
  563. LUCKIN, BRETT MARKE - A. FARBER & PARTNERS LTD.
  564. LUKCA, JOHN - JEAN FORTIN & ASSOCIES SYNDIC INC
  565. LUM, STEVEN MICHAEL - CAMPBELL, SAUNDERS LTD
  566. LYONS, SANDY BRUCE
  567. LYONS, SYLVIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  568. MACALISTER, HEIDE BETH - BROMWICH & SMITH INC.
  569. MACDONALD, DAVID LEONARD
  570. MACDONALD, EDWARD ALEXANDER - GRANT THORNTON LIMITED
  571. MACNEIL, SEAN CRAIG - GRANT THORNTON LIMITED
  572. MACNEIL, VANESSA BLAIRE - GRANT THORNTON LIMITED
  573. MACPHERSON, JAMES ALEXANDER - MACPHERSON & ASSOCIATES INC.
  574. MACRAE, DANA
  575. MACRI, ROBERT
  576. MADEJ, MALGORZATA - SHERIFF SOLE & MADEJ INC.
  577. MADORE, PIERRE - MNP LTD / MNP LTEE
  578. MADRIGGA, MICHELLE JEANNE - GRANT THORNTON LIMITED
  579. MAINELLA, MARIO - THE BOWRA GROUP INC.
  580. MAINVILLE, MARTINE - PRICEWATERHOUSECOOPERS INC.
  581. MAJ, KATHERINE A. - BROMWICH & SMITH INC.
  582. MAKOVSKIS, ALDIS - PRICEWATERHOUSECOOPERS INC.
  583. MAKSYMCHAK, DANIEL ANTONI - GRANT THORNTON LIMITED
  584. MALETTE, STEVEN - PRICEWATERHOUSECOOPERS INC.
  585. MALIN, DAVID - PRICEWATERHOUSECOOPERS INC.
  586. MALO, ROBERT MICHEL - ANDRE ALLARD & ASSOCIES INC.
  587. MANCHANDA, MUKUL - MSI SPERGEL INC
  588. MANEL, PHILIP - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  589. MANKU, JAGJIT SINGH - MANKU & ASSOCIATES INC.
  590. MANNING, DONALD N - D. MANNING & ASSOCIATES INC.
  591. MANSKI, JUERGEN
  592. MANSKI, UWE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  593. MANTIN, BLAIR - E. SANDS & ASSOCIATES INC.
  594. MANZOOR, NAVEED ZAFFAR - CROWE SOBERMAN INC.
  595. MARCHAND, BRUNO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  596. MARCHAND, PIERRE - MNP LTD / MNP LTEE
  597. MARGULIS, ILYA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  598. MARINEAU, JOCELYN - JEAN FORTIN & ASSOCIES SYNDIC INC
  599. MARKHAM, PETER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  600. MARLEAU, MICHEL - ERNST & YOUNG INC.
  601. MARQUIS, LUC - LABELLE, MARQUIS INC.
  602. MARRIOTT, MARY ANN - ALLAN MARSHALL & ASSOCIATES INC.
  603. MARSHALL, ALLAN DOUGLAS - ALLAN MARSHALL & ASSOCIATES INC.
  604. MARSHALL, MARK LLOYD - ALLAN MARSHALL & ASSOCIATES INC.
  605. MARSHALL, PATRICIA A - PRICEWATERHOUSECOOPERS INC.
  606. MARSHALL, SCOTT GORDON - ALLAN MARSHALL & ASSOCIATES INC.
  607. MARTELL, WILLIAM ARMAND - HOYES, MICHALOS & ASSOCIATES INC.
  608. MARTIN, IAN - HOYES, MICHALOS & ASSOCIATES INC.
  609. MARTIN, PIERRE - RAYMOND CHABOT INC.
  610. MARTIN, SHIRLEY ELIZABETH
  611. MARTIN, TODD MAXWELL - ALVAREZ & MARSAL CANADA INC.
  612. MARTINEAU, CHRISTIAN - PRICEWATERHOUSECOOPERS INC.
  613. MARTYN, REBECCA LYNN - HOYES, MICHALOS & ASSOCIATES INC.
  614. MASSE-GIGNAC, SAMUEL - LEMIEUX NOLET INC.
  615. MASSI, RAYMOND - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  616. MATSUDA, LUCAS JAMES TADASHI - PRICEWATERHOUSECOOPERS INC.
  617. MATTEAU, ISABELLE - JEAN FORTIN & ASSOCIES SYNDIC INC
  618. MAY, ALEXANDER G
  619. MAYNARD, MARY ELIZABETH - BETH MAYNARD & ASSOCIATES. INC.
  620. MAZUR, CHRISTOPHER JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  621. MCCRACKEN, JENNIFER DAWN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  622. MCCULLOCH, DANIEL ANGUS ROBERT - ERNST & YOUNG INC.
  623. MCCULLOCH, MATTHEW VICTOR B. - ERNST & YOUNG INC.
  624. MCELROY, THOMAS JOHN - ALBERT GELMAN INC.
  625. MCEOWN, JOHN DOUGLAS - BOALE, WOOD & COMPANY LTD.
  626. MCILMOYLE, BRIAN ALAN - HOYES, MICHALOS & ASSOCIATES INC.
  627. MCKENNA, JOHN PATRICK - PRICEWATERHOUSECOOPERS INC.
  628. MCKEOWN, CLARK
  629. MCKIE, MELINDA CHRISTINE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  630. MCLAUGHLIN, STEVEN JAMES - ERNST & YOUNG INC.
  631. MCLERNON, ROBERT JOHN - GRANT THORNTON LIMITED
  632. MCNABB, JAMES DUNCAN
  633. MCNAIR, JONATHAN CAMPBELL - WOLRIGE MAHON LIMITED
  634. MCTAGGART, MICHAEL - PRICEWATERHOUSECOOPERS INC.
  635. MEAKIN, NIGEL DOMINIC - FTI CONSULTING CANADA INC.
  636. MEDAKOVIC, GEORGE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  637. MEDIRATTA, CHRISTOPHER BRIAN
  638. MEGER, PAMELA DAWN - MNP LTD / MNP LTEE
  639. MENDLOWITZ, BENNY - MENDLOWITZ & ASSOCIATES INC.
  640. MERCIER-OUELLETTE, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  641. MERKLEY, JULIE ANN - COLLINS BARROW BROWN INC.
  642. METHUEN, SUSAN L. - GRANT THORNTON LIMITED
  643. METIVIER, ERIC - ROY, METIVIER, ROBERGE INC.
  644. MEYLER, KEVIN EDWARD - HARDIE & KELLY INC.
  645. MICHALOS, THEODORE ALEXANDROS - HOYES, MICHALOS & ASSOCIATES INC.
  646. MICHROWSKI, KAROL GEORGE - DAVID SKLAR & ASSOCIATES INC.
  647. MIGUS, EUGENE PHILIP - BDO CANADA LIMITED / BDO CANADA LIMITEE
  648. MIHALCHEON, DONNA MARIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  649. MILLER, ANTONINA - A. MILLER & ASSOCIATES INC.
  650. MILLER, KAREN CLAIRE - MNP LTD / MNP LTEE
  651. MILLIS, STELLA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  652. MILNE, BRADLEY JOHN - MNP LTD / MNP LTEE
  653. MINGIE, SUSAN LYNN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  654. MITCHELL, STUART FREDERICK - A. FARBER & PARTNERS INC.
  655. MOFFETT, PAUL DANIEL - POWELL ASSOCIATES LTD
  656. MOISAN, CLAUDE - LEMIEUX NOLET INC.
  657. MOLASKY, JULIE - GRANT THORNTON LIMITED
  658. MONACO, ELIZABETH LEA
  659. MONTGOMERY, TIMOTHY - KPMG INC.
  660. MOORE, STEPHEN
  661. MORATAYA, MARIO - GRANT THORNTON LIMITED
  662. MORGAN, JOHN - MORGAN & PARTNERS INC.
  663. MORGAN, MARK ANTHONY - DAVID SKLAR & ASSOCIATES INC.
  664. MORGENROTH, DONNA MARIE - ADAMSON & ASSOCIATES INC.
  665. MORIN, ERIC - RAYMOND CHABOT INC.
  666. MOROSO, GREGORY FRANK - G. MOROSO & ASSOCIATES INC.
  667. MORRISON, ALEXANDER - ERNST & YOUNG INC.
  668. MORTREUX, JULIE
  669. MOSES, JAMES RODERICK - MOSES ADVISORY GROUP INC.
  670. MOUNT, SONYA MARIE THERESA
  671. MOYNEUR, STEPHAN - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  672. MULLETT, T. DEAN - FTI CONSULTING CANADA INC.
  673. MUNRO, CRAIG ANDREW - FTI CONSULTING CANADA INC.
  674. MUNRO, MATTHEW JAMES - POWELL ASSOCIATES LTD
  675. MURPHY, LLOYD - L.W. MURPHY LTD.
  676. MURRAY, MELANIE KAREN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  677. MacEACHERN, BRYAN - RAYMOND CHABOT INC.
  678. MacGIRR, C GARTH
  679. MacKENZIE, GREGORY JOHN - MACKENZIE, GILLIS, MACDOUGALL INC.
  680. MacKINNON, J. WALTER - MNP LTD / MNP LTEE
  681. MacLEOD, ALLEN WAYNE - D & A MACLEOD COMPANY LTD
  682. MacNUTT, JOHN ARNOLD
  683. McCAW, JAMES LLOYD
  684. McCOURT, PHILIP JOHN - ABAKHAN & ASSOCIATES INC.
  685. McCUAIG, ROBERT LESLIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  686. McDICKEN, DANIEL WILLIAM - FABER INC.
  687. McDONALD, MURRAY ALLAN - ERNST & YOUNG INC.
  688. McGRAN, CAROL - ERNST & YOUNG INC.
  689. McINTOSH, DOUGLAS RICHARD - ALVAREZ & MARSAL CANADA INC.
  690. McKEOWN, JOHN DAVID - JOHN D. MCKEOWN INC.
  691. McKINLEY, REBECCA DIANE
  692. McLENNAN, DONALD BRUCE - McLENNAN & COMPANY LTD.
  693. McMAHON, RONALD GEORGE - TODD MCMAHON INC.
  694. McMORRAN, GORDON JAMES - WOLRIGE MAHON LIMITED
  695. McNEILL, DAVID BRUCE - GRANT THORNTON LIMITED
  696. NACKAN, ALLAN DAVID - A. FARBER & PARTNERS INC.
  697. NADON, EMILIE - RAYMOND CHABOT INC.
  698. NADON, JEAN-FRANCOIS - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  699. NANTEL-LEGAULT, MARC
  700. NARFASON, HAROLD NEIL - ERNST & YOUNG INC.
  701. NAUMIS, PETER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  702. NEILSEN, KRISTI LEIGH - GRANT THORNTON LIMITED
  703. NELSON, ROBERT ROSS
  704. NEUDORF, GORDON VICTOR - MNP LTD / MNP LTEE
  705. NEVSKY, JOSHUA BRETT - ALVAREZ & MARSAL CANADA INC.
  706. NEWBERY-MITCHELL, CARYL - MNP LTD / MNP LTEE
  707. NEWBURY, SUSAN ISABEL - E. SANDS & ASSOCIATES INC.
  708. NEWTON, BRAD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  709. NG, ALEX EN HWA - D. MANNING & ASSOCIATES INC.
  710. NGUYEN, CATHERINE - PRICEWATERHOUSECOOPERS INC.
  711. NICOLINI, ISABELLA - MNP LTD / MNP LTEE
  712. NIEWERTH, SYLVIA - DEVLETIAN & ASSOCIES INC.
  713. NOEL, FRANCOIS - RAYMOND CHABOT INC.
  714. NOISEUX, GILLES - NOISEUX SYNDIC INC.
  715. NORDSTROM, RONALD JAMES
  716. NORONHA, DAVID JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  717. NYKYFORUK, BARRY LEE - BARRY NYKYFORUK & ASSOCIATES INC.
  718. OAKMAN, BRADLEY JAMES - THE OAKMAN GROUP INC.
  719. OKOLITA, JOSEPH ANDREW - CAMERON - OKOLITA INC.
  720. ORR, ANDREA GWENN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  721. ORRELL, D. GEOFFREY
  722. OUAKNIN, HARRY - MNP LTD / MNP LTEE
  723. OWENS, BRENDA DARLENE - YANCH, DEY & ASSOCIATES LTD.
  724. PAGE, ALAN HERBERT - SCHWARTZ LEVITSKY FELDMAN INC.
  725. PAGE, ANTONY JOHN - A. JOHN PAGE & ASSOCIATES INC.
  726. PAGE, GENEVIEVE - RAYMOND CHABOT INC.
  727. PALLEN, RICHARD D - PRICEWATERHOUSECOOPERS INC.
  728. PALMER, HOLLY MARIE - ERNST & YOUNG INC.
  729. PALMER, WAYNE KEVIN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  730. PARADIS, NADIA - RAYMOND CHABOT INC.
  731. PARE, MICHEL - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  732. PARISI, JOSEPHINE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  733. PASCAL, NICOLAS - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  734. PATEL, PRITESH - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  735. PAUL, LINDA JUNE - MNP LTD / MNP LTEE
  736. PAWLUCK, BRIAN KEVIN - DUFF & PHELPS CANADA RESTRUCTURING LIMITED
  737. PEAKE, BARRY JOHN - A. FARBER & PARTNERS INC.
  738. PEAKE, NORMAN KENNETH - PADDON + YORKE INC.
  739. PEARL, KEN LAWRENCE - THE FULLER LANDAU GROUP INC.
  740. PEDE, JENNIFER - PRICEWATERHOUSECOOPERS INC.
  741. PELECK, STEVEN PETER - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  742. PELLARIN, JEFF P.
  743. PELOQUIN, DAVID
  744. PENNEY, IAN JASON - JANES & NOSEWORTHY LIMITED
  745. PENSTON, JEFFREY - WELKER & ASSOCIATES INC.
  746. PERNICA, JOSEPH
  747. PERRAULT, ANNE ISABELLE - ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  748. PESNER, MICHAEL
  749. PETERSEN, KATHERINE ELIZABETH
  750. PETRIE, ALISON ANNE - PETRIE & ASSOCIATES INC.
  751. PETTAI, DAVID
  752. PETTIGREW, PAUL - PRICEWATERHOUSECOOPERS INC.
  753. PHANEUF, EMMANUEL - RAYMOND CHABOT INC.
  754. PICARD, JOEL WILLIAM JOSEPH - FONTAINE & ASSOCIATES INC
  755. PICHELLI, PETER - SCOTT, PICHELLI & EASTER LIMITED
  756. PICKERING, BEN ROSS
  757. PICKERING, PAUL - PAUL J. PICKERING AND ASSOCIATES LIMITED
  758. PICKETT, MICHELLE MARIE - PRICEWATERHOUSECOOPERS INC.
  759. PIGEON, FRANCE - GROUPE PIGEON SYNDICS INC.
  760. PIGEON, YVES
  761. PINSKY, MURRAY LEON - PINSKY, BISSON INC.
  762. POIRIER, ANN CLAIRE - GRANT THORNTON LIMITED
  763. POIRIER, MARTIN - LEMIEUX NOLET INC.
  764. POLAK, NICOLE LYNN - BROMWICH & SMITH INC.
  765. POLLACK, DANIEL A.
  766. POLLARD, ANGELA KAREN - POLLARD & ASSOCIATES INC.
  767. POMERLEAU, JOSEE - POMERLEAU & ASSOCIES SYNDIC INC.
  768. PONTING, DAVID SCOTT - A. FARBER & PARTNERS INC.
  769. POON, CASSIE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  770. POREPA, JODI
  771. PORTER, CHRISTOPHER JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  772. POULIN DE COURVAL, JEAN-MARC
  773. POULIN, LUC - ERNST & YOUNG INC.
  774. POULOS, EUGENIA - ALVAREZ & MARSAL CANADA INC.
  775. POUPART, PATRICK - POUPART SYNDIC INC.
  776. POWELL, ROBERT WADE - POWELL ASSOCIATES LTD
  777. POWELL, THOMAS - ALVAREZ & MARSAL CANADA INC.
  778. POWELL, TINA MARIE - MNP LTD / MNP LTEE
  779. POWROZNIK, GARY DONALD - G. POWROZNIK GROUP INC.
  780. PRENTICE, COLIN JAMES
  781. PRENTICE, DEAN TERRENCE - MNP LTD / MNP LTEE
  782. PRICE, JEFFREY ROBERT - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  783. PRICE, ROBERT EDWIN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  784. PRIEUR, COLLEEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  785. PRIMEAU, RICHARD - PRIMEAU PROULX & ASSOCIES INC.
  786. PRINCE, GREGORY NORMAN - PRICEWATERHOUSECOOPERS INC.
  787. PRINGLE, TREVOR BICKFORD - MSI SPERGEL INC
  788. PRITCHARD, BRIAN JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  789. PRONOVOST, ERIC - ROY, METIVIER, ROBERGE INC.
  790. PROULX, SYLVAIN - PRIMEAU PROULX & ASSOCIES INC.
  791. QUINN, DOUGLAS CHARLES - CAMERON - OKOLITA INC.
  792. QUINNEY, JASON PAUL - HOYES, MICHALOS & ASSOCIATES INC.
  793. QUINNEY, RICHARD GRAHAM - QUINNEY & ASSOCIATES LTD.
  794. RABY, BRIAN - BRIAN RABY & ASSOCIATES INC.
  795. RACICOT, EMMANUEL-HUGO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  796. RACICOT, ROBERT P. - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  797. RANCOURT, NATHALIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  798. RASTAN, MINA - RASTAN & ASSOCIATES INC.
  799. RAUF, ADAM AKBAR - HOYES, MICHALOS & ASSOCIATES INC.
  800. REID, DAVID BARRY
  801. REID, TIMOTHY HUGH - ALVAREZ & MARSAL CANADA INC.
  802. REIDPATH, SUSAN KATHLEEN
  803. REIMCHE, JONATHAN - PRICEWATERHOUSECOOPERS INC.
  804. REMILLARD, DENIS - JEAN FORTIN & ASSOCIES SYNDIC INC
  805. REMOLINO CIFUENTES, FRANCISCO - ALBERT GELMAN INC.
  806. RENAUD, JOCELYN - RAYMOND CHABOT INC.
  807. RENNIE, W. STEWART - BDO CANADA LIMITED / BDO CANADA LIMITEE
  808. REYNOLDS, DAVID THOMAS - DAVID REYNOLDS AND ASSOCIATES INC.
  809. REYNOLDS, PHILIP JOSEPH - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  810. REYNOLDS, TANYA - MNP LTD / MNP LTEE
  811. REZNICHENKO, JULIA - CROWE SOBERMAN INC.
  812. RICHARD, FREDERIC - GROUPE LEBLANC SYNDIC INC.
  813. RICHARD, LAURIER
  814. RICHARDS, BRIANA
  815. RICHARDSON, DAVID IAN
  816. RICHER, FREIDA MARIE - GRANT THORNTON LIMITED
  817. RICKARD, MARIA - MARIA RICKARD & ASSOCIATES INC.
  818. RIDEOUT, KAREN MARIE - BROMWICH & SMITH INC.
  819. RIGLIN, CASSIE - ERNST & YOUNG INC.
  820. RIOUX, PASCAL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  821. RISMAN, FRANK - RISMAN ZYSMAN INC
  822. RITCHIE, CARL MEYER - MSI SPERGEL INC
  823. RIVARD, GILLES - JEAN FORTIN & ASSOCIES SYNDIC INC
  824. RIZARRI, HANS - CROWE SOBERMAN INC.
  825. ROBBS, KENNETH DAVID - FONTAINE & ASSOCIATES INC
  826. ROBERGE, JOSE - ROY, METIVIER, ROBERGE INC.
  827. ROBERGE, PATRICK - RAYMOND CHABOT INC.
  828. ROBERTS, CLINTON - PRICEWATERHOUSECOOPERS INC.
  829. ROBERTS, LISA JANE
  830. ROBILLARD, GILLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  831. ROBINSON, PATRICIA - PAT ROBINSON INC.
  832. ROBINSON, RICHARD GEOFFREY E - ABAKHAN & ASSOCIATES INC.
  833. ROBITAILLE, MARTINE - PIERRE ROY & ASSOCIES INC.
  834. RODIER, ERIC ALEX
  835. RODRIGUES, JERVIS CYRIL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  836. ROGERS, TERRENCE CHARLES - SMYTHE INSOLVENCY INC.
  837. ROSEN, BRAHM HOWARD - ROSEN GOLDBERG INC.
  838. ROSEN, MARK S. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  839. ROSENBERG, JEFFREY RICHARD - FTI CONSULTING CANADA INC.
  840. ROSENTHAL, MARTIN P. - ERNST & YOUNG INC.
  841. ROSS, JOEL MARTIN - ROSS ADVISORY GROUP INC.
  842. ROSTANT, DEREK ANTHONY - KPMG INC.
  843. ROTFARB, ELLIOT JOEL - BRIEF & ASSOCIATES INC.
  844. ROULEAU, MARC MICHEL - DOYLE SALEWSKI INC.
  845. ROUSSIMOFF-STOEFF, BORIS - PIERRE ROY & ASSOCIES INC.
  846. ROWAN, CHRISTOPHER K. - KEN ROWAN & ASSOCIATES INC.
  847. ROWAN, KENNETH ALAN - KEN ROWAN & ASSOCIATES INC.
  848. ROY, JACQUES - HOULE ROY S.A.
  849. ROY, MARCEL A - DEMERS BEAULNE INC.
  850. ROY, MATHIEU - HOULE ROY S.A.
  851. ROY, MAURICE
  852. ROY, PIERRE - PIERRE ROY & ASSOCIES INC.
  853. ROZON, DANIEL AUGUSTIN - GRANT THORNTON LIMITED
  854. RUMANEK, CARL - RUMANEK & COMPANY LTD.
  855. RUMANEK, JORDAN - RUMANEK & COMPANY LTD.
  856. RUSINEK, JACQUES DIDIE - RUSINEK & ASSOCIATES INC.
  857. RUSSO, JOANNE - RUSSO CORP.
  858. RUTMAN, ALLAN ARNOLD - ZEIFMAN PARTNERS INC.
  859. RYBACK, LAURA LEE - MNP LTD / MNP LTEE
  860. SAGOLILI, NICOLE ASHLEY - BDO CANADA LIMITED / BDO CANADA LIMITEE
  861. SALDANHA, DAVID PAUL - ERNST & YOUNG INC.
  862. SALEWSKI, PAUL EVAN - DOYLE SALEWSKI INC.
  863. SALYZYN, LEANNE ELIZABETH - SALYZYN & ASSOCIATES LIMITED
  864. SALYZYN, MICHAEL A. - SALYZYN & ASSOCIATES LIMITED
  865. SAMUELS, VICKY D. - MNP LTD / MNP LTEE
  866. SANDS, EARL GORDON
  867. SANDWITH, JOEL MATTHEW - HOYES, MICHALOS & ASSOCIATES INC.
  868. SAUNDERS, HAROLD DAVID - CAMPBELL, SAUNDERS LTD
  869. SAUNDERS, JOHN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  870. SAUNDERS, MARSHA - FONTAINE & ASSOCIATES INC
  871. SAVAGE, JULIE ANNE - TAYLOR LEIBOW INC.
  872. SAVARY, MARC - LITWIN BOYADJIAN INC.
  873. SCHAEFER, SCOTT KENNETH - HOYES, MICHALOS & ASSOCIATES INC.
  874. SCHELLER, MICHELLE - MNP LTD / MNP LTEE
  875. SCHOFIELD, IAN PETER - MNP LTD / MNP LTEE
  876. SCHONFELD, S. HARLAN - SCHONFELD INC.
  877. SCOTT, JUDITH ANNE - MNP LTD / MNP LTEE
  878. SCULLION, JOAN
  879. SEGUIN, NATHALIE - N. SEGUIN INC.
  880. SERPONE, JOHANNE - GROUPE SERPONE INC.
  881. SHARMA, ASHVIN - MSI SPERGEL INC
  882. SHARMA, KUNJAR MANI - KUNJAR SHARMA & ASSOCIATES INC.
  883. SHAW, LEONARD MICHAEL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  884. SHERIFF, TODD Y. - SHERIFF SOLE & MADEJ INC.
  885. SHERMAN, ADAM DANIEL - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  886. SHIER, ROBERT - MNP LTD / MNP LTEE
  887. SHINER, ALAN - MNP LTD / MNP LTEE
  888. SHOLDICE, MURRAY WILLIAM - A. FARBER & PARTNERS INC.
  889. SHULHA, CALVIN TED - ALVAREZ & MARSAL CANADA INC.
  890. SICILIANO, VINCE F. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  891. SIERADZKI, DAVID - KSV KOFMAN INC.
  892. SILLIKER, TARA REA - MNP LTD / MNP LTEE
  893. SINCLAIR, CHRIS - G. POWROZNIK GROUP INC.
  894. SIRRS, ERIC ALFRED - MNP LTD / MNP LTEE
  895. SKLAR, DAVID - DAVID SKLAR & ASSOCIATES INC.
  896. SLEETH, JORDEN DAVID - KPMG INC.
  897. SLOCOMBE, GARETH FREDERICK - G. SLOCOMBE & ASSOCIATES INC.
  898. SMELT, SHEILA - SHEILA SMELT AND ASSOCIATES INC.
  899. SMITH, ANDREW WILLIAM - PAUL J. PICKERING AND ASSOCIATES LIMITED
  900. SMITH, BRANDON - IRA SMITH TRUSTEE & RECEIVER INC.
  901. SMITH, CHARLA - HARDIE & KELLY INC.
  902. SMITH, DAVID LINCOLN - BROMWICH & SMITH INC.
  903. SMITH, GORDON GENE
  904. SMITH, IRA C - IRA SMITH TRUSTEE & RECEIVER INC.
  905. SMITH, ROBERT WILLIAM - MNP LTD / MNP LTEE
  906. SNEDDEN, NANCY LEANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  907. SOBEL, DANIEL - GRANT THORNTON LIMITED
  908. SOLE, JEFFREY MARTIN - SHERIFF SOLE & MADEJ INC.
  909. SOLOMON, SHERRY LYNN - RUMANEK & COMPANY LTD.
  910. SOUCY, JEAN-FRANCOIS - RAYMOND CHABOT INC.
  911. SPERGEL, ALAN HARVEY - MSI SPERGEL INC
  912. ST-AMOUR, ERIC - PRICEWATERHOUSECOOPERS INC.
  913. ST-GEORGES, PIERRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  914. ST-PIERRE, ERIC - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  915. STACK, SEAN - S. R. STACK & COMPANY LTD.
  916. STACK, SHAWN ANDREW - BROMWICH & SMITH INC.
  917. STAPLEY, SHARON PATRICIA
  918. STATZ, MICHELLE KATHLEEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  919. STEELE-MACSWEEN, MARIANNE - MACKENZIE, GILLIS, MACDOUGALL INC.
  920. STEHELIN, PAUL ALBERT - GRANT THORNTON LIMITED
  921. STEINER, GLENN - BARRY NYKYFORUK & ASSOCIATES INC.
  922. STELZER, ROBERT - A. FARBER & PARTNERS INC.
  923. STEPANUIK, CHRISTOPHER C. - ERNST & YOUNG INC.
  924. STERN, LINDA
  925. STEVENSON, DAVID WILLIAM
  926. STEWART, DAVID
  927. STEWART, JAMES HERBERT
  928. STEWART, KIMBERLEY ELIZABETH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  929. STEWART, MICHAEL GREGORY - ALVAREZ & MARSAL CANADA INC.
  930. STOPPEL, JAYSON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  931. STRADIOTTI, MATHEW STEVEN
  932. STRAND, SONYA J. - A. FARBER & PARTNERS INC.
  933. STUBER, JANICE - MNP LTD / MNP LTEE
  934. STUIVE, DOUGLAS - MNP LTD / MNP LTEE
  935. SU, PHONG (VINCENT) - PHONG SU & ASSOCIATES INC.
  936. SUDANO, REBECCA SUSAN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  937. SUGENG, NATHANIEL PETER - FONTAINE & ASSOCIATES INC
  938. SULLIVAN, PATRICK - LE GROUPE FULLER LANDAU INC.
  939. SURMINSKY, DARRIN - MNP LTD / MNP LTEE
  940. SURPRENANT, ANDRE
  941. SUTTON, YVONNE CELINE
  942. SYKORA, SANDRA MARIA - HOYES, MICHALOS & ASSOCIATES INC.
  943. SYLVESTRE, CHANTAL
  944. SZYPULA, CHESTER RICHARD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  945. TADROS, ERIC - PRICEWATERHOUSECOOPERS INC.
  946. TAIT, ELIZABETH ANNE
  947. TAKASH, ROBERT - MNP LTD / MNP LTEE
  948. TANNENBAUM, BRYAN A - COLLINS BARROW TORONTO LIMITED
  949. TARDIF, KARINA - RAYMOND CHABOT INC.
  950. TAVES, SUSAN EVELYN
  951. TAYLOR, CHELSEA ANNE - MNP LTD / MNP LTEE
  952. TAYLOR, KAILEY - DAVID REYNOLDS AND ASSOCIATES INC.
  953. TAYLOR, LEIGH COLEMAN - L. C. TAYLOR & CO. LTD.
  954. TAYLOR, ROBERT JAMES - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  955. TAYLOR-MANCUSI, JILLIAN ROBYN - L. C. TAYLOR & CO. LTD.
  956. TERTIGAS, KONSTANTINOS (GUS) - ERNST & YOUNG INC.
  957. TESSIS, KENNETH MARK - GOLDHAR & ASSOCIATES LTD
  958. THADANI, ANAND
  959. THATCHER, KEVIN JAMES - KEVIN THATCHER & ASSOCIATES LTD.
  960. THERRIEN, GUILLAUME - RAYMOND CHABOT INC.
  961. THIBAULT, ANDRE - RAYMOND CHABOT INC.
  962. THIBAULT, MICHEL - RAYMOND CHABOT INC.
  963. THIBODEAU, ANDRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  964. THODE, DOUGLAS JOHN - D. THODE & ASSOCIATES INC.
  965. THOMPSON, JOHN CURRIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  966. THOMSON, MARK NORMAN ANDREW - PRICEWATERHOUSECOOPERS INC.
  967. TILLMAN, ANTHONY JOSEPH - KPMG INC.
  968. TITLE, SHELDON JAY - MNP LTD / MNP LTEE
  969. TO, KIMBERLY WAI FAN - E. SANDS & ASSOCIATES INC.
  970. TO, NICHOLAS - HOYES, MICHALOS & ASSOCIATES INC.
  971. TOMAN, TRACEY MARIE - DOYLE SALEWSKI INC.
  972. TRAHAN, GINETTE
  973. TRAVITSKY, SHAWN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  974. TREMBLAY, CHARLES - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  975. TREMBLAY, FABIEN - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  976. TREMBLAY, GILLES - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  977. TRUDEAU, CLAUDE E. - RAYMOND CHABOT INC.
  978. TRUDEAU, MARTIN - PIERRE ROY & ASSOCIES INC.
  979. TUCK, ANDREW - ERNST & YOUNG INC.
  980. TULL, ROBERT A - BLT LAPOINTE & ASSOCIES INC.
  981. TURCOTTE, NORMAND J - JOLIN, TURCOTTE & ASSOCIES INC
  982. TURCOTTE, YVES - ROY, METIVIER, ROBERGE INC.
  983. TURNER, TAMMY
  984. TZICAS, GEORGE P. - GROUPE SERPONE INC.
  985. VACHON, VERONIQUE - RAYMOND CHABOT INC.
  986. VAN ALPHEN, WENDY ANNE
  987. VAN EYK, PAUL - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  988. VAN WYK, BRIDGET ANNE - A. FARBER & PARTNERS LTD.
  989. VAR, VICHHYKA - RAYMOND CHABOT INC.
  990. VARGA, GEOFFREY EUGENE
  991. VENABLES, JOHN DOUGLAS
  992. VENETSANOS, PETER - ERNST & YOUNG INC.
  993. VERDIER, MICHEL - MICHEL VERDIER & ASSOCIES INC
  994. VERES, BRIAN JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  995. VERMETTE, MICHAEL JOSEPH - PRICEWATERHOUSECOOPERS INC.
  996. VILLENEUVE, ERIC - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  997. VINCENT, ERIC - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  998. VININSKY, MITCHELL - KSV KOFMAN INC.
  999. VISENTIN, BARBARA LYNN - GOLDHAR & ASSOCIATES LTD
  1000. WALBY-PARCHOMA, DAWN MICHELLE - PRICEWATERHOUSECOOPERS INC.
  1001. WALKER, JAMES BRADFIELD - JAMES B. WALKER & CO. LTD
  1002. WARGA, BRENT MICHAEL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  1003. WARING, ARTHUR CHARLES - A.C. WARING & ASSOCIATES INC.
  1004. WARNER, KAREN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  1005. WASSERMAN, HOWARD MELVIN - WASSERMAN RAMSAY INC.
  1006. WATSON, GREGORY PAUL - FTI CONSULTING CANADA INC.
  1007. WEAVER, TRACEY - PRICEWATERHOUSECOOPERS INC.
  1008. WEBB, JEFFREY THOMAS
  1009. WEBER, WAYNE - GRANT THORNTON LIMITED
  1010. WEDLAKE, PETER DOUGLAS - GRANT THORNTON LIMITED
  1011. WEISZ, DANIEL RAPHAEL - COLLINS BARROW TORONTO LIMITED
  1012. WELKER, CHRISTOPHER - WELKER & ASSOCIATES INC.
  1013. WELKER, HANS PETER - WELKER & ASSOCIATES INC.
  1014. WELKER, STEVEN - STEVE WELKER AND COMPANY INC.
  1015. WENGLE, MELANIE SUE - A. FARBER & PARTNERS INC.
  1016. WENTZELL, MARK EVERETT - GRANT THORNTON LIMITED
  1017. WEST, ROBERT RANDOLPH - R. WEST & ASSOCIATES INC.
  1018. WEST-CHOW, DESMOND ELLIOTT - GOTH & COMPANY LTD.
  1019. WESTGEEST, LAURENCE G. A.
  1020. WHITE, ROBYN JANE
  1021. WHITEHEAD, GRAEME C.F. - A. FARBER & PARTNERS INC.
  1022. WIDE, MARCUS ALEXANDER
  1023. WIEBE, JAKE - GRANT THORNTON LIMITED
  1024. WIHNAN, JOYCE PATRICIA - WIHNAN TRUSTEE CORPORATION
  1025. WILCZYNSKI, ANDREW
  1026. WILDMAN, JULIE LAURA - HOYES, MICHALOS & ASSOCIATES INC.
  1027. WILKIE, JOSEPH ALBERT - MNP LTD / MNP LTEE
  1028. WILLIAMS, BRIAN FREDRICK - CAMERON - OKOLITA INC.
  1029. WILLIAMS, JAMES STEWART - JAMES WILLIAMS & ASSOCIATES INC.
  1030. WILLIAMS, RICHARD - JAMES WILLIAMS & ASSOCIATES INC.
  1031. WILLIAMS, WALTER ALEXANDER - VINE AND WILLIAMS INC
  1032. WILSON, JOHN STEPHENSON
  1033. WIZMAN, IGAL
  1034. WONG, BRENDA - COLLINS BARROW TORONTO LIMITED
  1035. WOO, DANNY - GRANT THORNTON LIMITED
  1036. WOO, JANE - A. FARBER & PARTNERS INC.
  1037. WOOD, BRENDA - SALYZYN & ASSOCIATES LIMITED
  1038. WOOD, BRENDA M. - A. FARBER & PARTNERS INC.
  1039. WOOD, DAVID STANLEY - BOALE, WOOD & COMPANY LTD.
  1040. WOOD, PATRICIA EILEEN - MNP LTD / MNP LTEE
  1041. WOOD, VERNE - MNP LTD / MNP LTEE
  1042. WOOTTON, DANIEL KENNETH - GRANT THORNTON LIMITED
  1043. WRIGHT, MICHAEL STANLEY JR - ABAKHAN & ASSOCIATES INC.
  1044. WYNBERG, SAMUEL LEONARD - BRIEF & ASSOCIATES INC.
  1045. YANCH, JAMES ROBERT - YANCH, DEY & ASSOCIATES LTD.
  1046. YANDRESKI, ANDREA
  1047. YAO, LIANG (ALLEN) - ERNST & YOUNG INC.
  1048. YAU, EDMUND - ERNST & YOUNG INC.
  1049. YAU, NORMA ILENE
  1050. YORKE, CLYDE EDWIN - PADDON + YORKE INC.
  1051. ZANNI, ROBERT JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  1052. ZASPALIS, TONY
  1053. ZICAT, YANNICK - PRICEWATERHOUSECOOPERS INC.
  1054. ZIELSKI, FRANKLIN J - F.J. ZIELSKI & ASSOCIATES INC.
  1055. ZIELSKI, FRANKLIN JASON - F.J. ZIELSKI & ASSOCIATES INC.
  1056. ZIZZO, CHAD CORBETT - MSI SPERGEL INC
  1057. ZIZZO, CHARLES JOSEPH
  1058. ZUK, CHRISTINE LOUISE - VINE AND WILLIAMS INC
  1059. ZWEIG, MARVIN IRVING - MNP LTD / MNP LTEE
  1060. ZYSMAN, MARVIN - RISMAN ZYSMAN INC
  1061. de BILLY-TREMBLAY, SOLANGE - de BILLY-TREMBLAY & ASSOCIES INC.
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