Find a Licensed Insolvency Trustee - Search Results

  • 209 Licensed Insolvency Trustee Firm(s) Found
  • 1,035 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. AC STEVENSON & PARTNERS LTD.
  7. ADAMSON & ASSOCIATES INC.
  8. ALBERT GELMAN INC.
  9. ALLAN MARSHALL & ASSOCIATES INC.
  10. ALVAREZ & MARSAL CANADA INC.
  11. ANDRE ALLARD & ASSOCIES INC.
  12. ANDRE GABBAY & ASSOCIES INC.
  13. ANDREW DALGLEISH & ASSOCIATES /ASSOCIES INC.
  14. ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  15. BAIGEL CORP.
  16. BARRY NYKYFORUK & ASSOCIATES INC.
  17. BDO CANADA LIMITED / BDO CANADA LIMITEE
  18. BELHUMEUR SYNDICS INC.
  19. BERNIER & ASSOCIES/ ASSOCIATES INC.
  20. BETH MAYNARD & ASSOCIATES. INC.
  21. BLT LAPOINTE & ASSOCIES INC.
  22. BOALE, WOOD & COMPANY LTD.
  23. BOILY HADDAD INC.
  24. BORSELLINO CONSULTING INC.
  25. BREEN & ASSOCIATES INC.
  26. BRESSE SYNDICS INC.
  27. BRIAN RABY & ASSOCIATES INC.
  28. BRIEF & ASSOCIATES INC.
  29. BROMWICH & SMITH INC.
  30. BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  31. C. Buhler & Associates Ltd.
  32. C.E. CRAIG & ASSOCIATES INC.
  33. CAMERON - OKOLITA INC.
  34. CAMPBELL, SAUNDERS LTD
  35. CHANDE & COMPANY INC.
  36. CHARLES ADVISORY SERVICES INC.
  37. CHOREL & ASSOCIES INC.
  38. COLLINS BARROW BROWN INC.
  39. COOPER & COMPANY LTD. C/O DODICK LANDAU INC.
  40. COOPERMAN & COMPANY INC.
  41. CRAWFORD, SMITH AND SWALLOW INC.
  42. CROWE MACKAY & COMPANY LTD
  43. CROWE SOBERMAN INC.
  44. D & A MACLEOD COMPANY LTD
  45. D. KWASNICKY & ASSOCIATES INC.
  46. D. MANNING & ASSOCIATES INC.
  47. D. THODE & ASSOCIATES INC.
  48. DANIEL GIROUARD & ASSOCIES INC.
  49. DAVID REYNOLDS AND ASSOCIATES INC.
  50. DAVID SKLAR & ASSOCIATES INC.
  51. DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  52. DEMERS BEAULNE INC.
  53. DENIS ALLAIN & ASSOCIES INC.
  54. DEREK L. CHASE & ASSOCIATES LTD
  55. DEVLETIAN & ASSOCIES INC.
  56. DODICK LANDAU INC.
  57. DON ALLEN & ASSOCIATES INC.
  58. DOUG LEE & ASSOCIATES INC.
  59. DOYLE SALEWSKI INC.
  60. E. SANDS & ASSOCIATES INC.
  61. ERNST & YOUNG INC.
  62. EXELBY & PARTNERS LTD.
  63. F.J. ZIELSKI & ASSOCIATES INC.
  64. FABER INC.
  65. FISET&ASSOCIES SYNDIC INC/FISET&PRTNRS TRUSTEE INC
  66. FONG & PARTNERS INC.
  67. FONTAINE & ASSOCIATES INC
  68. FOX-MILES & ASSOCIATES INC.
  69. FRANCOIS HUOT & ASSOCIES SYNDIC LTEE
  70. FRECHETTE & ASSOCIES INC.
  71. FREDERICK & COMPANY LTD
  72. FRENDO AND PARTNERS INC.
  73. FTI CONSULTING CANADA INC.
  74. G. MOROSO & ASSOCIATES INC.
  75. G. POWROZNIK GROUP INC.
  76. G. SLOCOMBE & ASSOCIATES INC.
  77. GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  78. GLOVER-DRENNAN INC.
  79. GOLDHAR & ASSOCIATES LTD
  80. GOLDING & ASSOCIATES LIMITED
  81. GOTH & COMPANY LTD.
  82. GRANT THORNTON LIMITED
  83. GREEN LANDERS LIMITED
  84. GROUPE LEBLANC SYNDIC INC.
  85. GROUPE PIGEON SYNDICS INC.
  86. GROUPE SERPONE INC.
  87. HARDIE & KELLY INC.
  88. HARRIS & PARTNERS INC
  89. HOULE ROY S.A.
  90. HOYES, MICHALOS & ASSOCIATES INC.
  91. HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  92. IANNITELLO & ASSOCIES INC.
  93. IRA SMITH TRUSTEE & RECEIVER INC.
  94. J. BOTTOM & ASSOCIATES LTD.
  95. J. CAMPBELL & ASSOCIATES LTD.
  96. J.P. GRACI & ASSOCIATES LTD.
  97. JAMES B. WALKER & CO. LTD
  98. JAMES WILLIAMS & ASSOCIATES INC.
  99. JANES & NOSEWORTHY LIMITED
  100. JEAN FORTIN & ASSOCIES SYNDIC INC
  101. JEAN LELIEVRE SYNDIC
  102. JEANNOT FILLION SYNDIC INC.
  103. JOHN D. MCKEOWN INC.
  104. JOHN S. BEVERLEY & ASSOCIATES INC.
  105. JOLIN, TURCOTTE & ASSOCIES INC
  106. KEITH G. COLLINS LTD.
  107. KEN ROWAN & ASSOCIATES INC.
  108. KEVIN THATCHER & ASSOCIATES LTD.
  109. KPMG INC.
  110. KRIEGER & COMPANY INC.
  111. KSV KOFMAN INC.
  112. KUNJAR SHARMA & ASSOCIATES INC.
  113. L. C. TAYLOR & CO. LTD.
  114. L.W. MURPHY LTD.
  115. LABELLE, MARQUIS INC.
  116. LAFRENIERE GBM INC.
  117. LAURA GYLDENBJERG & ASSOCIATES INC.
  118. LAZARD & ASSOCIATES INC.
  119. LAZER GRANT INC.
  120. LE GROUPE FULLER LANDAU INC.
  121. LEBLOND ET ASSOCIES INC.
  122. LEMIEUX NOLET INC.
  123. LINK & ASSOCIATES INC.
  124. LITWIN BOYADJIAN INC.
  125. LOCKE CONSULTING INC.
  126. LOUIS LANGEVIN INC.
  127. M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  128. MACKENZIE, GILLIS, MACDOUGALL INC.
  129. MACPHERSON & ASSOCIATES INC.
  130. MALLETTE SYNDICS ET GESTIONNAIRES INC.
  131. MANKU & ASSOCIATES INC.
  132. MARIA RICKARD & ASSOCIATES INC.
  133. MENDLOWITZ & ASSOCIATES INC.
  134. MICHEL LAROUCHE SYNDIC S.A.
  135. MIKE WRIGHT & ASSOCIATES INC.
  136. MNP LTD / MNP LTEE
  137. MORATAYA CORP.
  138. MORGAN & PARTNERS INC.
  139. MOSES ADVISORY GROUP INC.
  140. MSI SPERGEL INC
  141. McLENNAN & COMPANY LTD.
  142. N. SEGUIN INC.
  143. NATHALIE BRAULT SYNDIC INC.
  144. NOEL R. ANDREWS & ASSOCIATES INC.
  145. NOISEUX SYNDIC INC.
  146. PADDON + YORKE INC.
  147. PAT ROBINSON INC.
  148. PAUL J. PICKERING AND ASSOCIATES LIMITED
  149. PETRIE & ASSOCIATES INC.
  150. PETRIE RAYMOND INC.
  151. PHONG SU & ASSOCIATES INC.
  152. PIERRE GUAY SYNDIC INC.
  153. PIERRE ROY & ASSOCIES INC.
  154. PINDER BUECKERT & ASSOCIATES INC.
  155. PINSKY, BISSON INC.
  156. POLLARD & ASSOCIATES INC.
  157. POMERLEAU & ASSOCIES SYNDIC INC.
  158. POUPART SYNDIC INC.
  159. POWELL ASSOCIATES LTD
  160. PRICEWATERHOUSECOOPERS INC.
  161. PRIMEAU PROULX & ASSOCIES INC.
  162. QUINNEY & ASSOCIATES LTD.
  163. R. WEST & ASSOCIATES INC.
  164. RALPH CULP AND ASSOCIATES INC.
  165. RASTAN & ASSOCIATES INC.
  166. RAYMOND CHABOT INC.
  167. RICHARD BURNSIDE & ASSOCIATES LTD.
  168. RICHARD KILLEN & ASSOCIATES LTD.
  169. RICHARD LAPOINTE & ASSOCIES INC.
  170. RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  171. RISMAN ZYSMAN INC
  172. RITA ANDERSON & ASSOCIATES INC.
  173. ROSEN GOLDBERG INC.
  174. ROSS ADVISORY GROUP INC.
  175. ROY, METIVIER, ROBERGE INC.
  176. RSM Canada Limited
  177. RUMANEK & COMPANY LTD.
  178. RUSINEK & ASSOCIATES INC.
  179. RUSSO CORP.
  180. S. FUNTIG & ASSOCIATES INC.
  181. S. R. STACK & COMPANY LTD.
  182. S. W. HOPKINS & ASSOCIATES INC.
  183. SALYZYN & ASSOCIATES LIMITED
  184. SCHONFELD INC.
  185. SCHWARTZ LEVITSKY FELDMAN INC.
  186. SCOTT, PICHELLI & EASTER LIMITED
  187. SHEILA SMELT AND ASSOCIATES INC.
  188. SHERIFF SOLE & MADEJ INC.
  189. SMITH CAGEORGE BAILEY, INC.
  190. SMYTHE INSOLVENCY INC.
  191. STEVE WELKER AND COMPANY INC.
  192. SURGESON CARSON ASSOCIATES INC.
  193. SURGESON CARSON C/O RAYMOND CHABOT 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.

1,035 Individual Licensed Insolvency Trustee(s) Found

  1. ABAKHAN, GEORGE - GRANT THORNTON LIMITED
  2. ABERBACK, SHERI LEE - MNP LTD / MNP LTEE
  3. ABRAHAMSON, GARY FRANK - THE FULLER LANDAU GROUP INC.
  4. ADAM & CIE SYNDIC INC., C/O LEMIEUX NOLET INC. - LEMIEUX NOLET INC.
  5. ADAMS, DAVID JOSEPH ANTHONY - MNP LTD / MNP LTEE
  6. ADAMS, GREGORY JOHN - ERNST & YOUNG INC.
  7. ADAMSON, JOHN - ADAMSON & ASSOCIATES INC.
  8. ADESSKY, ANDREW HOWARD - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  9. ADIKEN, JEFFREY - MSI SPERGEL INC
  10. ADJAMI, CARL
  11. ADLER, KAREN RHEA - RUMANEK & COMPANY LTD.
  12. ADLINGTON, RYAN JOHN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  13. AGUIRRE, SAMUEL - FTI CONSULTING CANADA INC.
  14. ALAM, MIRZA ZAKI - MNP LTD / MNP LTEE
  15. ALBERT, JOSEPH EDWARD ALLAN - ALBERT GELMAN INC.
  16. ALEXANDERSON, LINDA JILL - GRANT THORNTON LIMITED
  17. ALGER, BRUCE ELLIS
  18. ALLAIN, DENIS - DENIS ALLAIN & ASSOCIES INC.
  19. ALLARD, ANDRE - ANDRE ALLARD & ASSOCIES INC.
  20. ALLEN, DONALD JOHN - DON ALLEN & ASSOCIATES INC.
  21. ALLEN, VANESSA AWENDELA - MNP LTD / MNP LTEE
  22. AMBACHTSHEER, TODD JEFFREY - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  23. AMRAM, KARINA
  24. ANDERSON, RITA ELLIS - RITA ANDERSON & ASSOCIATES INC.
  25. ANDREWS, NOEL R - NOEL R. ANDREWS & ASSOCIATES INC.
  26. ARLETTE, MICA JOHN - PRICEWATERHOUSECOOPERS INC.
  27. ARSENAULT, RONALD - MNP LTD / MNP LTEE
  28. ASHER, KRISTA - BROMWICH & SMITH INC.
  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
  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. BEAUSEJOUR, BENOIT - JEAN FORTIN & ASSOCIES SYNDIC INC
  51. BEAVER, JOSHUA ALLAN - PRICEWATERHOUSECOOPERS INC.
  52. BEEKENKAMP, BRENT RONALD - ERNST & YOUNG INC.
  53. BEGGS, BRUCE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  54. BELHUMEUR, MICHEL - BELHUMEUR SYNDICS INC.
  55. BELISLE, JULIEN
  56. BELL, MICHAEL ANDREW - ERNST & YOUNG INC.
  57. BELL, NATHANIEL AARON GRANT - GRANT THORNTON LIMITED
  58. BELZIL-LACASSE, PIER-PAUL - RAYMOND CHABOT INC.
  59. BENCHAYA, GILLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  60. BENCHAYA, OLIVIER CHARLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  61. BERGERON, REJEAN - RAYMOND CHABOT INC.
  62. BERNIER, MARK - RAYMOND CHABOT INC.
  63. BERNIER, ROCH - BERNIER & ASSOCIES/ ASSOCIATES INC.
  64. BEST, GREGORY LEE - SMYTHE INSOLVENCY INC.
  65. BEVERLEY, JOHN STEWART - JOHN S. BEVERLEY & ASSOCIATES INC.
  66. BEZNER, AMANDA
  67. BEZNER, LANA
  68. BHASKAR, NIRMALA - A. FARBER & PARTNERS INC.
  69. BIEHLER, ROBERT WILLIAM - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  70. BISHOP, HEATHER ANN
  71. BISHOP, PAUL - FTI CONSULTING CANADA INC.
  72. BISSELL, STEVEN - FTI CONSULTING CANADA INC.
  73. BISSON, ERIC - PINSKY, BISSON INC.
  74. BLANCHARD, BRIAN EDWARD - EXELBY & PARTNERS LTD.
  75. BLOOMFIELD, PATRICK JAMES CARNWATH - RUSINEK & ASSOCIATES INC.
  76. BLUMER, ARTHUR - LITWIN BOYADJIAN INC.
  77. BOALE, STEPHEN ANDREW - BOALE, WOOD & COMPANY LTD.
  78. BOETTGER, ADAM - BDO CANADA LIMITED / BDO CANADA LIMITEE
  79. BOILY, NICOLAS - RAYMOND CHABOT INC.
  80. BOLDUC, ANDRE PAUL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  81. BOPARAI, PARDEEP (PAM)
  82. BORSELLINO, STEPHEN JOSEPH - BORSELLINO CONSULTING INC.
  83. BORYSIAK, MARK IWAN - HOYES, MICHALOS & ASSOCIATES INC.
  84. BOTTOM, DAVID ALAN - J. BOTTOM & ASSOCIATES LTD.
  85. BOTTOM, JOHN - J. BOTTOM & ASSOCIATES LTD.
  86. BOUCHARD, GINO - LEMIEUX NOLET INC.
  87. BOUCHARD, RACHEL - RAYMOND CHABOT INC.
  88. BOUCHARD, REJEAN - RAYMOND CHABOT INC.
  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. BOYD, DAVID ANDREW - PRICEWATERHOUSECOOPERS INC.
  97. BOYD, OLIVIER - MNP LTD / MNP LTEE
  98. BRAGA, MICHAEL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  99. BRAULT, NATHALIE - NATHALIE BRAULT SYNDIC INC.
  100. BREARTON, NICHOLAS - KPMG INC.
  101. BREAULT, LISA KATHLEEN - BOALE, WOOD & COMPANY LTD.
  102. BREEN, GLORIA MAY - BREEN & ASSOCIATES INC.
  103. BREEZE, JASON GORDON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  104. BRENNAN, KEVIN B. - ERNST & YOUNG INC.
  105. BRESSE, CHARLES - BRESSE SYNDICS INC.
  106. BRETON, JEAN DANIEL - ERNST & YOUNG INC.
  107. BRICKS, HARTLEY M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  108. BRODEUR, DANIEL - GROUPE LEBLANC SYNDIC INC.
  109. BROOKS, MARVA MILLICENT - DAVID SKLAR & ASSOCIATES INC.
  110. BROOKS, PAULA IRENE - DEVLETIAN & ASSOCIES INC.
  111. BROWN, DAVID H. - COLLINS BARROW BROWN INC.
  112. BROWN, GORDON - THE BOWRA GROUP INC.
  113. BROWN, JASMIN LOUISE CONACHER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  114. BRUNEAU, VALERIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  115. BRYAN, BONNIE KATHLEEN - RICHARD KILLEN & ASSOCIATES LTD.
  116. BRYAN, DAVID - PRICEWATERHOUSECOOPERS INC.
  117. BRYK, ADAM
  118. BUDD, DANIEL - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  119. BUDD, ROCHELLE PONT - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  120. BUECKERT, KARL WAYNE - PINDER BUECKERT & ASSOCIATES INC.
  121. BUHLER, CRYSTAL - C. Buhler & Associates Ltd.
  122. BUNKER, NEIL PHILLIPS - PRICEWATERHOUSECOOPERS INC.
  123. BURKE, KIMBERLEY ANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  124. BURNETT, ANDREW JOHN - PRICEWATERHOUSECOOPERS INC.
  125. BURNSIDE, RICHARD DANE - RICHARD BURNSIDE & ASSOCIATES LTD.
  126. BURROWES, STEPHANIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  127. BUZZETTI, PHILIPPE - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  128. CADIEUX, RICHARD CLAUDE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  129. CAMERON, JOHN IRVINE PARKER - CAMERON - OKOLITA INC.
  130. CAMPBELL, JASON ELI - J. CAMPBELL & ASSOCIATES LTD.
  131. CAPLAN, BRUCE N. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  132. CAPPELL, HOWARD ALLEN
  133. CARLETON, THOMAS J - T. CARLETON & CO INC
  134. CARRIERE, MARTIN - ERNST & YOUNG INC.
  135. CARSON, DONNA JEANNE - MNP LTD / MNP LTEE
  136. CARSON, MICHAEL KENNETH - SURGESON CARSON ASSOCIATES INC.
  137. CARSON, TIMOTHY ALDER
  138. CARVALHO, SIMONE-ANNE - ERNST & YOUNG INC.
  139. CASEY, PAUL M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  140. CAUCHON, FRANCOIS - ROY, METIVIER, ROBERGE INC.
  141. CERRATO, GARY VINCENZO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  142. CHAABAN, AYMAN - RAYMOND CHABOT INC.
  143. CHAGANI, MAHMOOD HABIB
  144. CHAMBERS, PAUL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  145. CHAMPAGNE, ANDRE - RAYMOND CHABOT INC.
  146. CHAN, GARRETT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  147. CHAN, VICKI JESSICA - ALVAREZ & MARSAL CANADA INC.
  148. CHANDE, MIHIR - CHANDE & COMPANY INC.
  149. CHARLES, ROBERT JOHN - CHARLES ADVISORY SERVICES INC.
  150. CHARTRAND, ETIENNE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  151. CHASE, DEREK LLOYD - DEREK L. CHASE & ASSOCIATES LTD
  152. CHEN, YU - A. FARBER & PARTNERS INC.
  153. CHERNIAK, STEPHEN NEIL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  154. CHEVELDAVE, CECIL FREDERICK - KPMG INC.
  155. CHIASSON, JEAN - RAYMOND CHABOT INC.
  156. CHICOINE, DIANE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  157. CHILDERSON, CAROL ANN - RICHARD KILLEN & ASSOCIATES LTD.
  158. CHISHOLM, BRUCE ALEXANDER
  159. CHISHOLM, PETER AUSTIN - ERNST & YOUNG INC.
  160. CHIVERS, DOUGLAS FRANK - THE BOWRA GROUP INC.
  161. CHOREL, DANIELLE - CHOREL & ASSOCIES INC.
  162. CHOW, KELVIN DEAN - GOTH & COMPANY LTD.
  163. CHOW, MARK GOODFELLOW - BDO CANADA LIMITED / BDO CANADA LIMITEE
  164. CHTCHERBAKOVA, OLGA - A. FARBER & PARTNERS INC.
  165. CHURCH, DEREK GORDON
  166. CLARK, MICHAEL - KPMG INC.
  167. CLARKE SCOTT, ERICKA
  168. CLARKE, PAUL PHILIP - BDO CANADA LIMITED / BDO CANADA LIMITEE
  169. CLEVELAND, LORELL RUTH - LAZER GRANT INC.
  170. CLICHE, JEAN-FRANCOIS - MNP LTD / MNP LTEE
  171. CLIFFE, RYAN EDMUND - A. FARBER & PARTNERS INC.
  172. CLINTON, JAMES STUART - ERNST & YOUNG INC.
  173. CLOSE, LEE KAREN - ERNST & YOUNG INC.
  174. CLOUATRE, BENOIT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  175. CLOUTIER, PIERRE-DAVID - ERNST & YOUNG INC.
  176. CODERE, MAXIME - KPMG INC.
  177. COHEN, FARLEY JAY
  178. COHEN-DOMANUS, JONATHAN - ERNST & YOUNG INC.
  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. DEDIC, SVEN - KPMG INC.
  223. DELABARRE, LYNN DIANNE
  224. DELACAS, MARINO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  225. DELANEY, COLLEEN
  226. DELO, JOHN FREDERICK - A. FARBER & PARTNERS INC.
  227. DELWAIDE, YVON
  228. DENEGA, BRIAN MICHAEL - ERNST & YOUNG INC.
  229. DENIS, MARIO - ERNST & YOUNG INC.
  230. DENTON, PAUL J. - A. FARBER & PARTNERS INC.
  231. DESAULNIERS, SHANNON PATRICIA - HOYES, MICHALOS & ASSOCIATES INC.
  232. DESAUTELS, SOPHIE - RAYMOND CHABOT INC.
  233. DESLANDES, DOMINIC - RAYMOND CHABOT INC.
  234. DESMARAIS, MELODY ANN - JOHN S. BEVERLEY & ASSOCIATES INC.
  235. DESSUREAULT, TANIA - BERNIER & ASSOCIES/ ASSOCIATES INC.
  236. DEVLETIAN, JERRY JIRAIR - DEVLETIAN & ASSOCIES INC.
  237. DEY, KELLY LYNN - YANCH, DEY & ASSOCIATES LTD.
  238. DHANANI, ARIF NAZARALI - RSM Canada Limited
  239. DHANANI, RAHEMAN N. J. - A. FARBER & PARTNERS INC.
  240. DI GUGLIELMO, GAETANO - MNP LTD / MNP LTEE
  241. DIAMOND, MAYER - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  242. DODICK, RAHN - DODICK LANDAU INC.
  243. DOELL, VICTORIA JANE
  244. DOROSIEWICZ, SUZANNE MAXINE - A. FARBER & PARTNERS INC.
  245. DOYLE, BRIAN PHILIP - DOYLE SALEWSKI INC.
  246. DOYON, MARC-ETIENNE - JEAN FORTIN & ASSOCIES SYNDIC INC
  247. DRANE, JULIANA NANCY - BDO CANADA LIMITED / BDO CANADA LIMITEE
  248. DRAPER, SHELBY NICOLE
  249. DREWCOCK, LEAH NICOLE - MNP LTD / MNP LTEE
  250. DRUKER, DAVID
  251. DRUKER, MAX B
  252. DUBE, JOHANNE - RAYMOND CHABOT INC.
  253. DUBOIS, PIERRE-OLIVIER - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  254. DUCHENE, STEFAN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  255. DUGAS, JORDAN - AC STEVENSON & PARTNERS LTD.
  256. DUWYN, ROBYN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  257. DZIEDZIC, PHILIP FREDERICK
  258. EAKINS, GEORGE MARTIN - GRANT THORNTON LIMITED
  259. EASTER, JOEL CHARLES - SCOTT, PICHELLI & EASTER LIMITED
  260. EDGAR, BROCK J. - FTI CONSULTING CANADA INC.
  261. EDWARDS, NURHALIZA AZLY - MNP LTD / MNP LTEE
  262. ELYEA, BLAKE MONTAGUE
  263. ERLICH, ADAM MARK - THE FULLER LANDAU GROUP INC.
  264. EVANS, SHERRI LEE - A. FARBER & PARTNERS INC.
  265. EVERETT, JOHN M.
  266. EXELBY, WILLIAM ANTHONY - EXELBY & PARTNERS LTD.
  267. FABER, DANIEL WALTER - FABER INC.
  268. FABIANO, FRANCO - GRANT THORNTON LIMITED
  269. FARBER, ALAN IAN - A. FARBER & PARTNERS INC.
  270. FARKAS, PETER PAUL - KSV KOFMAN INC.
  271. FARMER, ROBERT - JEAN FORTIN & ASSOCIES SYNDIC INC
  272. FAUBERT, NATALIE - FONTAINE & ASSOCIATES INC
  273. FAUCHER, GEORGES - BRESSE SYNDICS INC.
  274. FAWDREY, TARAH - MNP LTD / MNP LTEE
  275. FERGUSON, STEPHEN JOHN - ALVAREZ & MARSAL CANADA INC.
  276. FILICE, DAVID - THE FULLER LANDAU GROUP INC.
  277. FILIPPONE, CLAUDIO - PRICEWATERHOUSECOOPERS INC.
  278. FILLION, JEANNOT - JEANNOT FILLION SYNDIC INC.
  279. FINDLAY, JAMES ERIC - MNP LTD / MNP LTEE
  280. FISET, BRIAN - FISET&ASSOCIES SYNDIC INC/FISET&PRTNRS TRUSTEE INC
  281. FISET, ETIENNE - RAYMOND CHABOT INC.
  282. FISHER, ADAM BENJAMIN - HARRIS & PARTNERS INC
  283. FISHER, ANDREW ALLAN
  284. FLEMING, SEAN - PRICEWATERHOUSECOOPERS INC.
  285. FONG, VICTOR - FONG & PARTNERS INC.
  286. FONTAINE, BENOIT - RAYMOND CHABOT INC.
  287. FONTAINE, GREGORY JAMES - FONTAINE & ASSOCIATES INC
  288. FORAN, GERARD THOMAS - E. SANDS & ASSOCIATES INC.
  289. FORAN, JAMES
  290. FORBES, KATHERINE - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  291. FORGET, KELLY ANNE MARIE - CAMERON - OKOLITA INC.
  292. FORTIN, JEAN - JEAN FORTIN & ASSOCIES SYNDIC INC
  293. FORTIN, PIERRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  294. FOX-MILES, RHONDA TRACEY - FOX-MILES & ASSOCIATES INC.
  295. FRANCHEVILLE, HENRY MURRAY - GRANT THORNTON LIMITED
  296. FRANCO, MARTIN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  297. FRECHETTE, GERARD - FRECHETTE & ASSOCIES INC.
  298. FREDERICK, REBECCA MAUREEN - FREDERICK & COMPANY LTD
  299. FRENCH, RUSSELL
  300. FRENDO, GENE PETER - FRENDO AND PARTNERS INC.
  301. FRENKIEL, COREY
  302. FRITZ, JOHN ROBERT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  303. FRY, DAVID LEIGHTON - RICHARD KILLEN & ASSOCIATES LTD.
  304. FRYZUK, CRAIG ALEXANDER
  305. FULLER, MELANIE RACHELLE - MNP LTD / MNP LTEE
  306. FUNG, KAREN - ERNST & YOUNG INC.
  307. FUNTIG, STEPHEN CLIFFORD - S. FUNTIG & ASSOCIATES INC.
  308. GABBAY, ANDRE - ANDRE GABBAY & ASSOCIES INC.
  309. GAERTNER, JERRARD B.
  310. GAGNE, PIERRE - GROUPE LEBLANC SYNDIC INC.
  311. GAGNON, JEAN - RAYMOND CHABOT INC.
  312. GAGNON, LOUISE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  313. GAGNON, PASCAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  314. GAGNON, RONALD P. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  315. GALEA, CHRISTOPHER - MSI SPERGEL INC
  316. GANDOSSI, BRUCE B.
  317. GAUTHIER, ROCH - RAYMOND CHABOT INC.
  318. GAUVIN, STEPHANE - RAYMOND CHABOT INC.
  319. GEARY,TIMOTHY JOHN - THE FULLER LANDAU GROUP INC.
  320. GEE, GORDON DAVID
  321. GEENEN, COREY - ERNST & YOUNG INC.
  322. GELMAN, BRYAN ADAM - ALBERT GELMAN INC.
  323. GENNIS, PHILIP HOWARD - MSI SPERGEL INC
  324. GIBSON, PETER DAVID
  325. GIGUERE, JOHANNE - PIERRE ROY & ASSOCIES INC.
  326. GILBERT, FRANCOIS - FONTAINE & ASSOCIATES INC
  327. GILBERTSON, LANA RHEA - MNP LTD / MNP LTEE
  328. GILCHRIST, JAMES FREDERICK - KPMG INC.
  329. GINGRAS, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  330. GINGRAS, CLAUDE BERNARD
  331. GINGUES, BENOIT - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  332. GIRARDI, DANIEL JOSEPH - MNP LTD / MNP LTEE
  333. GIROUARD, DANIEL - DANIEL GIROUARD & ASSOCIES INC.
  334. GIROUX, LORRAINE EVELYN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  335. GLADWIN, GORDON ALAN
  336. GLOVER, KENNETH RAYMOND GOSFORD - GLOVER-DRENNAN INC.
  337. GODBOLD, MURRAY REA
  338. GOGUEN, JEAN B. - GRANT THORNTON LIMITED
  339. GOLDBAND, DAVID - GRANT THORNTON LIMITED
  340. GOLDBERG, STEVEN WARREN HOWARD - ROSEN GOLDBERG INC.
  341. GOLDBLATT, GILLIAN LAUREN - MSI SPERGEL INC
  342. GOLDHAR, RICHARD - GOLDHAR & ASSOCIATES LTD
  343. GOLDING, DAWN - GOLDING & ASSOCIATES LIMITED
  344. GOLDING, MATTHEW JACOB
  345. GOLDSTEIN, NOAH - KSV KOFMAN INC.
  346. GONTHIER, SUSAN
  347. GOSSE, GREGORY STEVEN - MNP LTD / MNP LTEE
  348. GOTH, BARTON KELSEY - GOTH & COMPANY LTD.
  349. GOTH, JAMES DAVID - GOTH & COMPANY LTD.
  350. GOWLING, DAVID DELMER - MNP LTD / MNP LTEE
  351. GRACI, JOSEPH PAUL - J.P. GRACI & ASSOCIATES LTD.
  352. GRAHAM, JAMES KENNETH - SCHWARTZ LEVITSKY FELDMAN INC.
  353. GRANT, MICHELLE - ERNST & YOUNG INC.
  354. GRAY, KRISTIN - THE BOWRA GROUP INC.
  355. GRISE, JOEL - FONTAINE & ASSOCIATES INC
  356. GROSS, HOWARD IAN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  357. GUAY, PIERRE - PIERRE GUAY SYNDIC INC.
  358. GULJA, KATHREN TINA - DAVID REYNOLDS AND ASSOCIATES INC.
  359. GURNEY, STUART DEANE - E. SANDS & ASSOCIATES INC.
  360. GUTFREUND, IZYDORE GEORGE
  361. GYLDENBJERG, LAURA LEE - LAURA GYLDENBJERG & ASSOCIATES INC.
  362. HADDAD, NAGI - BOILY HADDAD INC.
  363. HAFNER, GUENTER BILL
  364. HAMEL, DENIS
  365. HAMEL, JEAN-CHRISTOPHE - PRICEWATERHOUSECOOPERS INC.
  366. HAMILTON, GRAEME - CROWE SOBERMAN INC.
  367. HAMILTON, RICHARD DONALD
  368. HAMILTON, SHARON SARITA - ERNST & YOUNG INC.
  369. HAN, YIFEI - ERNST & YOUNG INC.
  370. HARA, RAJVINDER SINGH - E. SANDS & ASSOCIATES INC.
  371. HARALOVICH, JOHN PIERRE - MNP LTD / MNP LTEE
  372. HARDIE, ANDREW RONALD - HARDIE & KELLY INC.
  373. HARLANG, ROBERT - KSV KOFMAN INC.
  374. HARPIN, ROBERT - RAYMOND CHABOT INC.
  375. HARRIS, JAY TOBIN - HARRIS & PARTNERS INC
  376. HARRIS, KYLE ALEXANDER - 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
  388. HICKEY, PAUL DAVID
  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. JOFFE, JONATHAN SAMUEL - KSV KOFMAN INC.
  424. JOHNSON, BERT JEFFREY - PRICEWATERHOUSECOOPERS INC.
  425. JOHNSON, DOUGLAS BRUCE - ERNST & YOUNG INC.
  426. JOHNSON, JAIME - GRANT THORNTON LIMITED
  427. JOHNSON, KAREN - MNP LTD / MNP LTEE
  428. JOHNSON, ROBERT DALTON - ALLAN MARSHALL & ASSOCIATES INC.
  429. JONES, DOUGLAS OWEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  430. JONES, NEIL B. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  431. JORDAN, PHILIPPE - PRICEWATERHOUSECOOPERS INC.
  432. JUDD, GREGORY - KUNJAR SHARMA & ASSOCIATES INC.
  433. JUNG, SUSAN EDNA LUISE - WELKER & ASSOCIATES INC.
  434. KANABAR, RAKESH LALIT
  435. KAPLAN, MATTHEW - ERNST & YOUNG INC.
  436. KARKOUTLIAN, JOHN
  437. KARPEL, GREG ALAN - ALVAREZ & MARSAL CANADA INC.
  438. KEEBLE, JEFF - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  439. KEHTLER, LAURA - E. SANDS & ASSOCIATES INC.
  440. KELLY, MARC EDWARD - HARDIE & KELLY INC.
  441. KEMP-GEE, MARK - GRANT THORNTON LIMITED
  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 - BAIGEL CORP.
  467. KWAN, WILSON - PRICEWATERHOUSECOOPERS INC.
  468. KWASNICKY, DEBORA V. - D. KWASNICKY & ASSOCIATES INC.
  469. KWOK, AUGUSTINE - MNP LTD / MNP LTEE
  470. LABARRE, SYLVIE - ROY, METIVIER, ROBERGE INC.
  471. LABBE, NATHALY
  472. LABELLE, ANDRE - LABELLE, MARQUIS INC.
  473. LACASSE, MICHEL
  474. LACASSE, PIERRE - RAYMOND CHABOT INC.
  475. LACHANCE, FREDERIC - MNP LTD / MNP LTEE
  476. LACHANCE, STEPHANE - DEMERS BEAULNE INC.
  477. LACHANCE, SYLVAIN - LEMIEUX NOLET INC.
  478. LACROIX, CLAUDE M. - BELHUMEUR SYNDICS INC.
  479. LAFLAMME, GAETAN - PETRIE RAYMOND INC.
  480. LAFRENIERE, MARC - RAYMOND CHABOT INC.
  481. LAFRENIERE, PAUL - LAFRENIERE GBM INC.
  482. LAI, DEREK - CROWE MACKAY & COMPANY LTD
  483. LAIKEN, ADAM
  484. LAKERAM, ANN - GRANT THORNTON LIMITED
  485. LALANDE, LYNDA - RAYMOND CHABOT INC.
  486. LALONDE, VERONIQUE - RAYMOND CHABOT INC.
  487. LANDAU, HOWARD - DODICK LANDAU INC.
  488. LANDERS, ROSS DAVID - GREEN LANDERS LIMITED
  489. LANDRY, GUILLAUME - RAYMOND CHABOT INC.
  490. LANDRY, SANDRA - MNP LTD / MNP LTEE
  491. LANGEVIN, LOUIS OLIVIER - LOUIS LANGEVIN INC.
  492. LANGLOIS, REAL
  493. LAPOINTE, RICHARD - RICHARD LAPOINTE & ASSOCIES INC.
  494. LAPOINTE, SYLVAIN - BLT LAPOINTE & ASSOCIES INC.
  495. LAPORTE, PIERRE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  496. LAROCQUE, LYNE
  497. LAROCQUE, RAYMOND PHILIPPE
  498. LAROUCHE, MICHEL - MICHEL LAROUCHE SYNDIC S.A.
  499. LAURENCELLE, ANDREE ANNE - COLLINS BARROW BROWN INC.
  500. LAVOIE, MICHEL - RAYMOND CHABOT INC.
  501. LAW, PUI LAM - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  502. LAW, RUSSELL DAVID - CROWE MACKAY & COMPANY LTD
  503. LAZARD, JEAN MAURICE JOSEPH - LAZARD & ASSOCIATES INC.
  504. LAZER, JOEL H.
  505. LEBEL, ERIC - RAYMOND CHABOT INC.
  506. LEBEL, JEAN-FRANCOIS
  507. LEBLANC, PIERRE - GROUPE LEBLANC SYNDIC INC.
  508. LEBLANC, STEPHANIE - PRICEWATERHOUSECOOPERS INC.
  509. LEBLOND, STEPHANE - LEBLOND ET ASSOCIES INC.
  510. LEDUC, RENE C.
  511. LEE, DOUGLAS SCOTT - DOUG LEE & ASSOCIATES INC.
  512. LEE, HUEY - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  513. LEET, DONALD ALLEN - POWELL ASSOCIATES LTD
  514. LEGALL, COLLIN JOEL - LAZER GRANT INC.
  515. LEIGH, MELANIE J. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  516. LELIEVRE, JEAN - JEAN LELIEVRE SYNDIC
  517. LEM, MATTHEW ERIC - MNP LTD / MNP LTEE
  518. LEMIEUX, PIERRE - BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  519. LENART, KATHY MAY - TAYLOR LEIBOW INC.
  520. LEONARD, JOELLE - RAYMOND CHABOT INC.
  521. LEONG, CHEE-KONG
  522. LEPINE, RICHARD - KPMG INC.
  523. LESSARD, MARTINE - MNP LTD / MNP LTEE
  524. LEUNG, WARREN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  525. LEVY, HYLTON BRETT - A. FARBER & PARTNERS INC.
  526. LEWIS, DAVID JASON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  527. LEWIS, JEFFREY RICHARD - HOYES, MICHALOS & ASSOCIATES INC.
  528. LI, NA (JENNA) - KUNJAR SHARMA & ASSOCIATES INC.
  529. LIBERTY, KAREN ELIZABETH - GOLDHAR & ASSOCIATES LTD
  530. LIEBERMAN, NAOMI RUCHAMA
  531. LIFMAN, GARY DESMOND - A. FARBER & PARTNERS INC.
  532. LINK, ROBERT GARTH - LINK & ASSOCIATES INC.
  533. LIPMAN, HARVEY SEYMOUR - MSI SPERGEL INC
  534. LITVACK, BRYAN
  535. LITWACK, NOAH MICHAEL - A. FARBER & PARTNERS INC.
  536. LOCK, ANGELA TRACY - A. FARBER & PARTNERS LTD.
  537. LOCKE, THOMAS FREDERICK - LOCKE CONSULTING INC.
  538. LOGAN-KLASSEN, JENNIFER - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  539. LOISELLE, STANLEY CLAUDE - RAYMOND CHABOT INC.
  540. LOMAS, GEORGE B - MNP LTD / MNP LTEE
  541. LONERGAN, CLARK - BDO CANADA LIMITED / BDO CANADA LIMITEE
  542. LORTIE, PIERRE - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  543. LOSIER, JEAN-DENIS - RAYMOND CHABOT INC.
  544. LOWE, TRACEY A. - E. SANDS & ASSOCIATES INC.
  545. LUCKIN, BRETT MARKE - A. FARBER & PARTNERS LTD.
  546. LUKCA, JOHN - JEAN FORTIN & ASSOCIES SYNDIC INC
  547. LUM, STEVEN MICHAEL
  548. LYONS, SANDY BRUCE - GRANT THORNTON LIMITED
  549. LYONS, SYLVIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  550. MACALISTER, HEIDE BETH - BROMWICH & SMITH INC.
  551. MACDONALD, DAVID LEONARD - GRANT THORNTON LIMITED
  552. MACDONALD, EDWARD ALEXANDER - GRANT THORNTON LIMITED
  553. MACNEIL, SEAN CRAIG - GRANT THORNTON LIMITED
  554. MACNEIL, VANESSA BLAIRE - GRANT THORNTON LIMITED
  555. MACPHERSON, JAMES ALEXANDER - MACPHERSON & ASSOCIATES INC.
  556. MACRAE, DANA
  557. MACRAE, DUNCAN - ERNST & YOUNG INC.
  558. MACRI, ROBERT
  559. MADEJ, MALGORZATA - SHERIFF SOLE & MADEJ INC.
  560. MADORE, PIERRE - MNP LTD / MNP LTEE
  561. MADRIGGA, MICHELLE JEANNE
  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
  567. MALETTE, STEVEN - PRICEWATERHOUSECOOPERS INC.
  568. MALIN, DAVID - PRICEWATERHOUSECOOPERS INC.
  569. MALO, ROBERT MICHEL
  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. MENDELSON, PHILIPPE - CROWE MACKAY & COMPANY LTD
  623. MENDLOWITZ, BENNY - MENDLOWITZ & ASSOCIATES INC.
  624. MERCIER-OUELLETTE, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  625. MERKLEY, JULIE ANN - COLLINS BARROW BROWN INC.
  626. METHUEN, SUSAN L. - GRANT THORNTON LIMITED
  627. METIVIER, ERIC - ROY, METIVIER, ROBERGE INC.
  628. MEYLER, KEVIN EDWARD - HARDIE & KELLY INC.
  629. MICHAEL, KARL - GRANT THORNTON LIMITED
  630. MICHALOS, THEODORE ALEXANDROS - HOYES, MICHALOS & ASSOCIATES INC.
  631. MICHROWSKI, KAROL GEORGE - DAVID SKLAR & ASSOCIATES INC.
  632. MIGUS, EUGENE PHILIP - BDO CANADA LIMITED / BDO CANADA LIMITEE
  633. MIHALCHEON, DONNA MARIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  634. MILLER, ANTONINA - A. MILLER & ASSOCIATES INC.
  635. MILLER, KAREN CLAIRE - MNP LTD / MNP LTEE
  636. MILLIS, STELLA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  637. MILNE, BRADLEY JOHN - MNP LTD / MNP LTEE
  638. MINGIE, SUSAN LYNN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  639. MITCHELL, STUART FREDERICK - A. FARBER & PARTNERS INC.
  640. MOFFETT, PAUL DANIEL - POWELL ASSOCIATES LTD
  641. MOISAN, CLAUDE - LEMIEUX NOLET INC.
  642. MOLASKY, JULIE - GRANT THORNTON LIMITED
  643. MONACO, ELIZABETH LEA
  644. MONTGOMERY, TIMOTHY - KPMG INC.
  645. MOORE, STEPHEN - ALVAREZ & MARSAL CANADA INC.
  646. MORATAYA, MARIO - MORATAYA CORP.
  647. MORGAN, JOHN - MORGAN & PARTNERS INC.
  648. MORGAN, MARK ANTHONY - DAVID SKLAR & ASSOCIATES INC.
  649. MORGENROTH, DONNA MARIE - ADAMSON & ASSOCIATES INC.
  650. MORIN, ERIC - RAYMOND CHABOT INC.
  651. MOROSO, GREGORY FRANK - G. MOROSO & ASSOCIATES INC.
  652. MORRISON, ALEXANDER - ERNST & YOUNG INC.
  653. MORRISON, SARAH - GRANT THORNTON LIMITED
  654. MORTREUX, JULIE
  655. MOSES, JAMES RODERICK - MOSES ADVISORY GROUP INC.
  656. MOYNEUR, STEPHAN - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  657. MULLETT, T. DEAN - FTI CONSULTING CANADA INC.
  658. MUNRO, CRAIG ANDREW - FTI CONSULTING CANADA INC.
  659. MUNRO, MATTHEW JAMES - POWELL ASSOCIATES LTD
  660. MURPHY, LLOYD - L.W. MURPHY LTD.
  661. MURRAY, MELANIE KAREN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  662. MacEACHERN, BRYAN - RAYMOND CHABOT INC.
  663. MacGIRR, C GARTH
  664. MacKENZIE, GREGORY JOHN - MACKENZIE, GILLIS, MACDOUGALL INC.
  665. MacKINNON, J. WALTER - MNP LTD / MNP LTEE
  666. MacLEOD, ALLEN WAYNE - D & A MACLEOD COMPANY LTD
  667. MacNUTT, JOHN ARNOLD
  668. McCAW, JAMES LLOYD
  669. McCOURT, PHILIP JOHN - GRANT THORNTON LIMITED
  670. McCUAIG, ROBERT LESLIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  671. McDICKEN, DANIEL WILLIAM - FABER INC.
  672. McDONALD, MURRAY ALLAN - ERNST & YOUNG INC.
  673. McGRAN, CAROL - ERNST & YOUNG INC.
  674. McINTOSH, DOUGLAS RICHARD - ALVAREZ & MARSAL CANADA INC.
  675. McKEOWN, JOHN DAVID - JOHN D. MCKEOWN INC.
  676. McKINLEY, REBECCA DIANE
  677. McLENNAN, DONALD BRUCE - McLENNAN & COMPANY LTD.
  678. McMAHON, RONALD GEORGE - TODD MCMAHON INC.
  679. McMORRAN, GORDON JAMES - WOLRIGE MAHON LIMITED
  680. McNEILL, DAVID BRUCE - GRANT THORNTON LIMITED
  681. NACKAN, ALLAN DAVID - A. FARBER & PARTNERS INC.
  682. NADON, EMILIE - RAYMOND CHABOT INC.
  683. NADON, JEAN-FRANCOIS - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  684. NANTEL-LEGAULT, MARC
  685. NARFASON, HAROLD NEIL - ERNST & YOUNG INC.
  686. NATHANIEL, MICHAEL - ERNST & YOUNG INC.
  687. NAUMIS, PETER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  688. NEILSEN, KRISTI LEIGH - GRANT THORNTON LIMITED
  689. NELSON, ROBERT ROSS
  690. NEUDORF, GORDON VICTOR - MNP LTD / MNP LTEE
  691. NEVSKY, JOSHUA BRETT - ALVAREZ & MARSAL CANADA INC.
  692. NEWBERY-MITCHELL, CARYL - MNP LTD / MNP LTEE
  693. NEWTON, BRAD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  694. NG, ALEX EN HWA - D. MANNING & ASSOCIATES INC.
  695. NGUYEN, CATHERINE - PRICEWATERHOUSECOOPERS INC.
  696. NICHOLSON, BRETT - SMYTHE INSOLVENCY INC.
  697. NICOLINI, ISABELLA - MNP LTD / MNP LTEE
  698. NIEWERTH, SYLVIA - DEVLETIAN & ASSOCIES INC.
  699. NOEL, FRANCOIS - RAYMOND CHABOT INC.
  700. NOISEUX, GILLES - NOISEUX SYNDIC INC.
  701. NOISEUX, OLIVIER - RAYMOND CHABOT INC.
  702. NORONHA, DAVID JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  703. NYKYFORUK, BARRY LEE - BARRY NYKYFORUK & ASSOCIATES INC.
  704. OAKMAN, BRADLEY JAMES - THE OAKMAN GROUP INC.
  705. OKOLITA, JOSEPH ANDREW - CAMERON - OKOLITA INC.
  706. ORR, ANDREA GWENN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  707. ORRELL, ALANA - E. SANDS & ASSOCIATES INC.
  708. ORRELL, D. GEOFFREY
  709. OUAKNIN, HARRY - MNP LTD / MNP LTEE
  710. OWENS, BRENDA DARLENE - YANCH, DEY & ASSOCIATES LTD.
  711. PAGE, ALAN HERBERT - SCHWARTZ LEVITSKY FELDMAN INC.
  712. PAGE, ANTONY JOHN - A. JOHN PAGE & ASSOCIATES INC.
  713. PAGE, GENEVIEVE - RAYMOND CHABOT INC.
  714. PAGE, GRAHAM - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  715. PALLEN, RICHARD D - PRICEWATERHOUSECOOPERS INC.
  716. PALMER, HOLLY MARIE - ERNST & YOUNG INC.
  717. PALMER, WAYNE KEVIN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  718. PARADIS, NADIA - RAYMOND CHABOT INC.
  719. PARE, MICHEL - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  720. PARENT, MAUREEN - MNP LTD / MNP LTEE
  721. PARISI, JOSEPHINE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  722. PASCAL, NICOLAS - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  723. PATEL, PRITESH - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  724. PAUL, LINDA JUNE - MNP LTD / MNP LTEE
  725. PEAKE, BARRY JOHN - A. FARBER & PARTNERS INC.
  726. PEAKE, NORMAN KENNETH - PADDON + YORKE INC.
  727. PEARL, KEN LAWRENCE - THE FULLER LANDAU GROUP INC.
  728. PEDE, JENNIFER - PRICEWATERHOUSECOOPERS INC.
  729. PELECK, STEVEN PETER
  730. PELLARIN, JEFF P.
  731. PELOQUIN, DAVID
  732. PENNEY, IAN JASON - JANES & NOSEWORTHY LIMITED
  733. PENSTON, JEFFREY - WELKER & ASSOCIATES INC.
  734. PERNICA, JOSEPH
  735. PERRAULT, ANNE ISABELLE - ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  736. PESNER, MICHAEL
  737. PETRIE, ALISON ANNE - PETRIE & ASSOCIATES INC.
  738. PETTAI, DAVID
  739. PETTIGREW, PAUL - PRICEWATERHOUSECOOPERS INC.
  740. PHANEUF, EMMANUEL - RAYMOND CHABOT INC.
  741. PICARD, JOEL WILLIAM JOSEPH - FONTAINE & ASSOCIATES INC
  742. PICHELLI, PETER - SCOTT, PICHELLI & EASTER LIMITED
  743. PICKERING, BEN ROSS
  744. PICKERING, PAUL - PAUL J. PICKERING AND ASSOCIATES LIMITED
  745. PICKETT, MICHELLE MARIE - PRICEWATERHOUSECOOPERS INC.
  746. PIGEON, FRANCE - GROUPE PIGEON SYNDICS INC.
  747. PIGEON, YVES
  748. PINSKY, MURRAY LEON - PINSKY, BISSON INC.
  749. POIRIER, ANN CLAIRE - POWELL ASSOCIATES LTD
  750. POIRIER, MARTIN - LEMIEUX NOLET INC.
  751. POLAK, NICOLE LYNN - BROMWICH & SMITH INC.
  752. POLLACK, DANIEL A.
  753. POLLARD, ANGELA KAREN - POLLARD & ASSOCIATES INC.
  754. POMERLEAU, JOSEE - POMERLEAU & ASSOCIES SYNDIC INC.
  755. PONTING, DAVID SCOTT - A. FARBER & PARTNERS INC.
  756. POON, CASSIE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  757. POREPA, JODI
  758. PORTER, CHRISTOPHER JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  759. POULIN DE COURVAL, JEAN-MARC
  760. POULIN, LUC - ERNST & YOUNG INC.
  761. POULOS, EUGENIA - ALVAREZ & MARSAL CANADA INC.
  762. POUPART, PATRICK - POUPART SYNDIC INC.
  763. POWELL, ROBERT WADE - POWELL ASSOCIATES LTD
  764. POWELL, THOMAS - ALVAREZ & MARSAL CANADA INC.
  765. POWELL, TINA MARIE - MNP LTD / MNP LTEE
  766. POWROZNIK, GARY DONALD - G. POWROZNIK GROUP INC.
  767. PRENTICE, DEAN TERRENCE - MNP LTD / MNP LTEE
  768. PRICE, JEFFREY ROBERT - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  769. PRICE, ROBERT EDWIN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  770. PRIEUR, COLLEEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  771. PRIMEAU, RICHARD - PRIMEAU PROULX & ASSOCIES INC.
  772. PRINCE, GREGORY NORMAN - PRICEWATERHOUSECOOPERS INC.
  773. PRINGLE, TREVOR BICKFORD - MSI SPERGEL INC
  774. PRITCHARD, BRIAN JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  775. PRONOVOST, ERIC - ROY, METIVIER, ROBERGE INC.
  776. PROULX, SYLVAIN - PRIMEAU PROULX & ASSOCIES INC.
  777. QUINN, DOUGLAS CHARLES - CAMERON - OKOLITA INC.
  778. QUINNEY, JASON PAUL - HOYES, MICHALOS & ASSOCIATES INC.
  779. QUINNEY, RICHARD GRAHAM - QUINNEY & ASSOCIATES LTD.
  780. RABY, BRIAN - BRIAN RABY & ASSOCIATES INC.
  781. RACICOT, EMMANUEL-HUGO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  782. RANCOURT, NATHALIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  783. RASTAN, MINA - RASTAN & ASSOCIATES INC.
  784. RAUF, ADAM AKBAR - MSI SPERGEL INC
  785. REID, DAVID BARRY
  786. REID, TIMOTHY HUGH
  787. REIDPATH, SUSAN KATHLEEN
  788. REIMCHE, JONATHAN - PRICEWATERHOUSECOOPERS INC.
  789. REMILLARD, DENIS
  790. REMOLINO CIFUENTES, FRANCISCO JAVIER - ALBERT GELMAN INC.
  791. RENAUD, JOCELYN - RAYMOND CHABOT INC.
  792. RENNIE, W. STEWART - BDO CANADA LIMITED / BDO CANADA LIMITEE
  793. RETHORE, MARCEL - KPMG INC.
  794. REYNOLDS, DAVID THOMAS - DAVID REYNOLDS AND ASSOCIATES INC.
  795. REYNOLDS, PHILIP JOSEPH - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  796. REYNOLDS, TANYA - MNP LTD / MNP LTEE
  797. REZNICHENKO, JULIA - CROWE SOBERMAN INC.
  798. RICHARD, FREDERIC - GROUPE LEBLANC SYNDIC INC.
  799. RICHARD, LAURIER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  800. RICHARDSON, DAVID IAN
  801. RICHER, FREIDA MARIE - GRANT THORNTON LIMITED
  802. RICKARD, MARIA - MARIA RICKARD & ASSOCIATES INC.
  803. RIGLIN, CASSIE - ERNST & YOUNG INC.
  804. RIOUX, PASCAL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  805. RISMAN, FRANK - RISMAN ZYSMAN INC
  806. RIVARD, GILLES - JEAN FORTIN & ASSOCIES SYNDIC INC
  807. RIZARRI, HANS - CROWE SOBERMAN INC.
  808. ROBBS, KENNETH DAVID - FONTAINE & ASSOCIATES INC
  809. ROBERGE, JOSE - ROY, METIVIER, ROBERGE INC.
  810. ROBERGE, PATRICK - RAYMOND CHABOT INC.
  811. ROBERTS, CLINTON - PRICEWATERHOUSECOOPERS INC.
  812. ROBERTS, LISA JANE
  813. ROBILLARD, GILLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  814. ROBINSON, PATRICIA - PAT ROBINSON INC.
  815. ROBINSON, RICHARD GEOFFREY E - GRANT THORNTON LIMITED
  816. ROBITAILLE, MARTINE - PIERRE ROY & ASSOCIES INC.
  817. RODRIGUES, JERVIS CYRIL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  818. ROGERS, TERRENCE CHARLES - SMYTHE INSOLVENCY INC.
  819. ROSEN, BRAHM HOWARD - ROSEN GOLDBERG INC.
  820. ROSEN, MARK S.
  821. ROSENBERG, JEFFREY RICHARD - FTI CONSULTING CANADA INC.
  822. ROSENTHAL, MARTIN P. - ERNST & YOUNG INC.
  823. ROSS, JOEL MARTIN - ROSS ADVISORY GROUP INC.
  824. ROSTANT, DEREK ANTHONY - KPMG INC.
  825. ROTFARB, ELLIOT JOEL - BRIEF & ASSOCIATES INC.
  826. ROULEAU, MARC MICHEL - DOYLE SALEWSKI INC.
  827. ROUSSIMOFF-STOEFF, BORIS - PIERRE ROY & ASSOCIES INC.
  828. ROWAN, CHRISTOPHER K. - KEN ROWAN & ASSOCIATES INC.
  829. ROWAN, KENNETH ALAN - KEN ROWAN & ASSOCIATES INC.
  830. ROY, JACQUES - HOULE ROY S.A.
  831. ROY, MARCEL A - DEMERS BEAULNE INC.
  832. ROY, MATHIEU - HOULE ROY S.A.
  833. ROY, MAURICE
  834. ROY, PIERRE - PIERRE ROY & ASSOCIES INC.
  835. ROZON, DANIEL AUGUSTIN
  836. RUMANEK, CARL - RUMANEK & COMPANY LTD.
  837. RUMANEK, JORDAN - RUMANEK & COMPANY LTD.
  838. RUSINEK, JACQUES DIDIE - RUSINEK & ASSOCIATES INC.
  839. RUSSO, JOANNE - RUSSO CORP.
  840. RUTMAN, ALLAN ARNOLD - ZEIFMAN PARTNERS INC.
  841. RYBACK, LAURA LEE - MNP LTD / MNP LTEE
  842. SALDANHA, DAVID PAUL - ERNST & YOUNG INC.
  843. SALEWSKI, PAUL EVAN - DOYLE SALEWSKI INC.
  844. SALYZYN, LEANNE ELIZABETH - SALYZYN & ASSOCIATES LIMITED
  845. SALYZYN, MICHAEL A. - SALYZYN & ASSOCIATES LIMITED
  846. SAMSON, JOSHUA - THE FULLER LANDAU GROUP INC.
  847. SAMUELS, VICKY D. - MNP LTD / MNP LTEE
  848. SANDWITH, JOEL MATTHEW - HOYES, MICHALOS & ASSOCIATES INC.
  849. SAUNDERS, HAROLD DAVID - CAMPBELL, SAUNDERS LTD
  850. SAUNDERS, JOHN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  851. SAUNDERS, MARSHA - FONTAINE & ASSOCIATES INC
  852. SAVAGE, JULIE ANNE - TAYLOR LEIBOW INC.
  853. SAVARY, MARC - LITWIN BOYADJIAN INC.
  854. SCHAEFER, SCOTT KENNETH - HOYES, MICHALOS & ASSOCIATES INC.
  855. SCHELLER, MICHELLE - MNP LTD / MNP LTEE
  856. SCHOFIELD, IAN PETER - MNP LTD / MNP LTEE
  857. SCHONFELD, S. HARLAN - SCHONFELD INC.
  858. SCOTT, JUDITH ANNE
  859. SEGUIN, NATHALIE - N. SEGUIN INC.
  860. SERPONE, JOHANNE - GROUPE SERPONE INC.
  861. SHARMA, ASHVIN - MSI SPERGEL INC
  862. SHARMA, KUNJAR MANI - KUNJAR SHARMA & ASSOCIATES INC.
  863. SHAW, LEONARD MICHAEL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  864. SHERIFF, TODD Y. - SHERIFF SOLE & MADEJ INC.
  865. SHERMAN, ADAM DANIEL - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  866. SHIER, ROBERT - MNP LTD / MNP LTEE
  867. SHINER, ALAN - MNP LTD / MNP LTEE
  868. SHOLDICE, MURRAY WILLIAM - A. FARBER & PARTNERS INC.
  869. SICILIANO, VINCE F. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  870. SIERADZKI, DAVID - KSV KOFMAN INC.
  871. SILLIKER, TARA REA - MNP LTD / MNP LTEE
  872. SINCLAIR, CHRIS - SMYTHE INSOLVENCY INC.
  873. SIRRS, ERIC ALFRED - MNP LTD / MNP LTEE
  874. SKELTON, CHARLES - GRANT THORNTON LIMITED
  875. SKLAR, DAVID - DAVID SKLAR & ASSOCIATES INC.
  876. SLEETH, JORDEN DAVID - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  877. SLOCOMBE, GARETH FREDERICK - G. SLOCOMBE & ASSOCIATES INC.
  878. SMELT, SHEILA - SHEILA SMELT AND ASSOCIATES INC.
  879. SMITH, ANDREW WILLIAM - E. SANDS & ASSOCIATES INC.
  880. SMITH, BRANDON - IRA SMITH TRUSTEE & RECEIVER INC.
  881. SMITH, CHARLA - HARDIE & KELLY INC.
  882. SMITH, DAVID LINCOLN - BROMWICH & SMITH INC.
  883. SMITH, IRA C - IRA SMITH TRUSTEE & RECEIVER INC.
  884. SMITH, ROBERT WILLIAM - MNP LTD / MNP LTEE
  885. SNEDDEN, NANCY LEANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  886. SOBEL, DANIEL - GRANT THORNTON LIMITED
  887. SOLE, JEFFREY MARTIN - SHERIFF SOLE & MADEJ INC.
  888. SOLOMON, SHERRY LYNN - RUMANEK & COMPANY LTD.
  889. SOUCY, JEAN-FRANCOIS - RAYMOND CHABOT INC.
  890. SPERGEL, ALAN HARVEY - MSI SPERGEL INC
  891. ST-AMOUR, ERIC - PRICEWATERHOUSECOOPERS INC.
  892. ST-GEORGES, PIERRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  893. ST-PIERRE, ERIC
  894. STACK, SEAN - S. R. STACK & COMPANY LTD.
  895. STACK, SHAWN ANDREW - BROMWICH & SMITH INC.
  896. STAPLEY, SHARON PATRICIA - FREDERICK & COMPANY LTD
  897. STATZ, MICHELLE KATHLEEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  898. STEELE-MACSWEEN, MARIANNE - MACKENZIE, GILLIS, MACDOUGALL INC.
  899. STEHELIN, PAUL ALBERT - POWELL ASSOCIATES LTD
  900. STEINER, GLENN - BARRY NYKYFORUK & ASSOCIATES INC.
  901. STELZER, ROBERT - A. FARBER & PARTNERS INC.
  902. STEPANUIK, CHRISTOPHER C. - ERNST & YOUNG INC.
  903. STERN, LINDA
  904. STEVENSON, DAVID WILLIAM - AC STEVENSON & PARTNERS LTD.
  905. STEWART, JAMES HERBERT
  906. STEWART, KIMBERLEY ELIZABETH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  907. STEWART, MICHAEL GREGORY - ALVAREZ & MARSAL CANADA INC.
  908. STOPPEL, JAYSON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  909. STRADIOTTI, MATHEW STEVEN
  910. STRAND, SONYA J. - A. FARBER & PARTNERS INC.
  911. STUBER, JANICE
  912. STUIVE, DOUGLAS - MNP LTD / MNP LTEE
  913. SU, PHONG (VINCENT) - PHONG SU & ASSOCIATES INC.
  914. SUDANO, REBECCA SUSAN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  915. SUGENG, NATHANIEL PETER - FONTAINE & ASSOCIATES INC
  916. SULLIVAN, PATRICK - LE GROUPE FULLER LANDAU INC.
  917. SURGESON CARSON, C/O RAYMOND CHABOT INC. - SURGESON CARSON C/O RAYMOND CHABOT INC.
  918. SURMINSKY, DARRIN - MNP LTD / MNP LTEE
  919. SURPRENANT, ANDRE
  920. SUTTON, YVONNE CELINE - MNP LTD / MNP LTEE
  921. SYKORA, SANDRA MARIA - HOYES, MICHALOS & ASSOCIATES INC.
  922. SYLVESTRE, CHANTAL
  923. SZYPULA, CHESTER RICHARD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  924. TADROS, ERIC - PRICEWATERHOUSECOOPERS INC.
  925. TAIT, ELIZABETH ANNE
  926. TAKASH, ROBERT - MNP LTD / MNP LTEE
  927. TANNENBAUM, BRYAN A - RSM Canada Limited
  928. TARDIF, KARINA - RAYMOND CHABOT INC.
  929. TAVES, SUSAN EVELYN
  930. TAYLOR, CHELSEA ANNE - MNP LTD / MNP LTEE
  931. TAYLOR, KAILEY - DAVID REYNOLDS AND ASSOCIATES INC.
  932. TAYLOR, LEIGH COLEMAN - L. C. TAYLOR & CO. LTD.
  933. TAYLOR, ROBERT JAMES - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  934. TAYLOR-MANCUSI, JILLIAN ROBYN - L. C. TAYLOR & CO. LTD.
  935. TERTIGAS, KONSTANTINOS (GUS) - ERNST & YOUNG INC.
  936. TESSIS, KENNETH MARK - GOLDHAR & ASSOCIATES LTD
  937. THATCHER, KEVIN JAMES - KEVIN THATCHER & ASSOCIATES LTD.
  938. THERRIEN, GUILLAUME - LEMIEUX NOLET INC.
  939. THIBAULT, ANDRE - RAYMOND CHABOT INC.
  940. THIBAULT, MICHEL - RAYMOND CHABOT INC.
  941. THIBODEAU, ANDRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  942. THIEM, JOSHUA KEITH
  943. THODE, DOUGLAS JOHN - D. THODE & ASSOCIATES INC.
  944. THOMPSON, JOHN CURRIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  945. THOMSON, MARK NORMAN ANDREW - PRICEWATERHOUSECOOPERS INC.
  946. TILLMAN, ANTHONY JOSEPH - ALVAREZ & MARSAL CANADA INC.
  947. TITLE, SHELDON JAY - MNP LTD / MNP LTEE
  948. TO, KIMBERLY WAI FAN - E. SANDS & ASSOCIATES INC.
  949. TO, NICHOLAS - HOYES, MICHALOS & ASSOCIATES INC.
  950. TOMAN, TRACEY MARIE - DOYLE SALEWSKI INC.
  951. TRAHAN, GINETTE
  952. TRAVITSKY, SHAWN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  953. TREMBLAY, CHARLES - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  954. TREMBLAY, FABIEN - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  955. TRUDEAU, MARTIN - PIERRE ROY & ASSOCIES INC.
  956. TUCK, ANDREW - ERNST & YOUNG INC.
  957. TULL, ROBERT A - BLT LAPOINTE & ASSOCIES INC.
  958. TURCOTTE, NORMAND J - JOLIN, TURCOTTE & ASSOCIES INC
  959. TURCOTTE, YVES - ROY, METIVIER, ROBERGE INC.
  960. TURNER, TAMMY
  961. TZICAS, GEORGE P. - GROUPE SERPONE INC.
  962. VACHON, VERONIQUE - RAYMOND CHABOT INC.
  963. VAN ALPHEN, WENDY ANNE
  964. VAN EYK, PAUL - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  965. VAN WYK, BRIDGET ANNE - A. FARBER & PARTNERS LTD.
  966. VAR, VICHHYKA - RAYMOND CHABOT INC.
  967. VARGA, GEOFFREY EUGENE
  968. VENABLES, JOHN DOUGLAS
  969. VENETSANOS, PETER - ERNST & YOUNG INC.
  970. VERES, BRIAN JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  971. VERMETTE, MICHAEL JOSEPH - PRICEWATERHOUSECOOPERS INC.
  972. VILLENEUVE, ERIC - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  973. VINCENT, ERIC - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  974. VININSKY, MITCHELL - KSV KOFMAN INC.
  975. VISENTIN, BARBARA LYNN - WELKER & ASSOCIATES INC.
  976. WALBY-PARCHOMA, DAWN MICHELLE - PRICEWATERHOUSECOOPERS INC.
  977. WALKER, JAMES BRADFIELD - JAMES B. WALKER & CO. LTD
  978. WARGA, BRENT MICHAEL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  979. WARING, ARTHUR CHARLES - A.C. WARING & ASSOCIATES INC.
  980. WARNER, KAREN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  981. WASSERMAN, HOWARD MELVIN - WASSERMAN RAMSAY INC.
  982. WATSON, GREGORY PAUL - FTI CONSULTING CANADA INC.
  983. WEAVER, TRACEY - PRICEWATERHOUSECOOPERS INC.
  984. WEBB, JEFFREY THOMAS
  985. WEBER, WAYNE - GRANT THORNTON LIMITED
  986. WEDLAKE, PETER DOUGLAS - GRANT THORNTON LIMITED
  987. WEISZ, DANIEL RAPHAEL - RSM Canada Limited
  988. WELKER, CHRISTOPHER - WELKER & ASSOCIATES INC.
  989. WELKER, HANS PETER - WELKER & ASSOCIATES INC.
  990. WELKER, STEVEN - STEVE WELKER AND COMPANY INC.
  991. WENGLE, MELANIE SUE - A. FARBER & PARTNERS INC.
  992. WENTZELL, MARK EVERETT - GRANT THORNTON LIMITED
  993. WEST, ROBERT RANDOLPH - R. WEST & ASSOCIATES INC.
  994. WEST-CHOW, DESMOND ELLIOTT - GOTH & COMPANY LTD.
  995. WESTGEEST, LAURENCE G. A.
  996. WHELDON, CLAIRE - PRICEWATERHOUSECOOPERS INC.
  997. WHITE, ROBYN JANE - A. FARBER & PARTNERS INC.
  998. WHITEHEAD, GRAEME C.F. - A. FARBER & PARTNERS INC.
  999. WIEBE, JAKE - GRANT THORNTON LIMITED
  1000. WIHNAN, JOYCE PATRICIA - WIHNAN TRUSTEE CORPORATION
  1001. WILDMAN, JULIE LAURA - HOYES, MICHALOS & ASSOCIATES INC.
  1002. WILKIE, JOSEPH ALBERT - MNP LTD / MNP LTEE
  1003. WILLIAMS, BRIAN FREDRICK - CAMERON - OKOLITA INC.
  1004. WILLIAMS, JAMES STEWART - JAMES WILLIAMS & ASSOCIATES INC.
  1005. WILLIAMS, RICHARD - JAMES WILLIAMS & ASSOCIATES INC.
  1006. WILLIAMS, WALTER ALEXANDER - VINE AND WILLIAMS INC
  1007. WILSON, JOHN STEPHENSON
  1008. WIZMAN, IGAL
  1009. WONG, BRENDA - RSM Canada Limited
  1010. WOO, DANNY - GRANT THORNTON LIMITED
  1011. WOO, JANE - A. FARBER & PARTNERS INC.
  1012. WOOD, BRENDA - SALYZYN & ASSOCIATES LIMITED
  1013. WOOD, BRENDA M. - A. FARBER & PARTNERS INC.
  1014. WOOD, DAVID STANLEY - BOALE, WOOD & COMPANY LTD.
  1015. WOOD, PATRICIA EILEEN - MNP LTD / MNP LTEE
  1016. WOOTTON, DANIEL KENNETH - GRANT THORNTON LIMITED
  1017. WRIGHT, MICHAEL STANLEY JAMES JR - MIKE WRIGHT & ASSOCIATES INC.
  1018. WYNBERG, SAMUEL LEONARD
  1019. YANCH, JAMES ROBERT - YANCH, DEY & ASSOCIATES LTD.
  1020. YANDRESKI, ANDREA
  1021. YAO, LIANG (ALLEN) - ERNST & YOUNG INC.
  1022. YAU, EDMUND - ERNST & YOUNG INC.
  1023. YAU, NORMA ILENE
  1024. YORKE, CLYDE EDWIN - PADDON + YORKE INC.
  1025. ZANNI, ROBERT JOSEPH - GRANT THORNTON LIMITED
  1026. ZASPALIS, TONY
  1027. ZICAT, YANNICK - PRICEWATERHOUSECOOPERS INC.
  1028. ZIELSKI, FRANKLIN J - F.J. ZIELSKI & ASSOCIATES INC.
  1029. ZIELSKI, FRANKLIN JASON - F.J. ZIELSKI & ASSOCIATES INC.
  1030. ZIZZO, CHAD CORBETT
  1031. ZUK, CHRISTINE LOUISE - VINE AND WILLIAMS INC
  1032. ZWEIG, MARVIN IRVING - GOLDHAR & ASSOCIATES LTD
  1033. ZYSMAN, MARVIN - RISMAN ZYSMAN INC
  1034. ZYSMAN, RYAN - RISMAN ZYSMAN INC
  1035. de BILLY-TREMBLAY, SOLANGE - de BILLY-TREMBLAY & ASSOCIES INC.
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