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STEVEN GOLDBERG, C.A. 400-4950 YONGE S.,THE MADISON CENTRE TORONTO, ONTARIO, M2N 6K1 Tel.: (416) 250-1212, Fax: 250-1225 SHARMA KANISH & ASSOCIATES INC. C/O MR. KUNJAR SHARMA 1203 - 1200 BAY STREET TORONTO, ONTARIO, M5R 2A5 Tel.: (416) 975-0910, Fax: 975-9275 SHIMMERMAN PENN TITLE & ASSOCIATES INC. C/O MR. SHELDON TITLE, C.A. 400 - 30 ST-CLAIR AVENUE WEST TORONTO, ONTARIO, M4V 3A1 Tel.: (416) 964-7200, Fax: 964-2025 SHINER KIDECKEL ZWEIG INC. C/O MR. ALAN SHINER 4 - 10 WEST PEARCE STREET RICHMOND HILL, ONTARIO, L4B 1B6 Tel.: (905) 763-2436, Fax: 709-9952 SMITH CAGEORGE BAILEY, INC. C/O MS. SENGA BAILEY 700, 550 - 11 TH AVENUE SW CALGARY, ALBERTA, T2R 1M7 Tel.: (403) 261-7779, Fax: 262-3917 SMYTHE RATCLIFFE INSOLVENCY INC. C/O MR. TERRY ROGERS 8C-2220 BOWEN ROAD NANAIMO, BRITISH COLUMBIA, V9S 1H9 Tel.: (250) 751-2668, Fax: 751-2058 SOBERMAN ISENBAUM COLOMBY TESSIS INC. C/O MR. KENNETH M. TESSIS, C.A. 10TH FLOOR - 2 ST. 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TAMMY TURNER 306 - 10080 JASPER AVENUE EDMONTON, ALBERTA, T5J 1V9 Tel.: (780) 420-1919, Fax: 428-8160 TAYLOR LEIBOW INC. C/O MR. PAUL GRACI 802 - 105 MAIN STREET EAST HAMILTON, ONTARIO, L8N 1G6 Tel.: (905) 523-0003, Fax: 523-2979 TESSIS AND PARTNERS RECEIVERS & TRUSTEES INC C/O MR. KENNETH M. TESSIS, C.A. 2 ST. CLAIR AVEUE EAST, 10TH FLOOR TORONTO, ONTARIO, M4T 2T5 Tel.: (416) 929-2500, Fax: 929-2555 THE BOWRA GROUP INC. C/O MR. DAVID BOWRA 1930 - 1095 WEST PENDER STREET VANCOUVER, BRITISH COLUMBIA, V6E 2M6 Tel.: (604) 689-8939, Fax: 689-8584 THE FULLER LANDAU GROUP INC. C/O MR. GARY ABRAHAMSON, C.A. 151 BLOOR ST. W., 12TH FLOOR TORONTO, ONTARIO, M5S 1S4 Tel.: (416) 925-2287, Fax: 925-3119 TODD MCMAHON INC. c/o MR. JOHN TODD, C.A. 525-744 WEST HASTINGS STREET VANCOUVER, BRITISH COLUMBIA, V6B 6E1 Tel.: (604) 697-8800, Fax: 647-0265 TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE A/S M. FABIEN TREMBLAY, LL.B. 582 EST, BOUL. SAGUENAY CHICOUTIMI, QUEBEC, G7H 1L2 Tel.: (418) 549-5642, Fax: 549-5829 TROTTER & ASSOCIATES COMPANY LIMITED C/O MR. JOHN MORGAN, C.A. 11 BRADFORD STREET BARRIE, ONTARIO, L4N 3A6 Tel.: (705) 739-7003, Fax: 739-7119 VILLENEUVE VENNE COOSSA INC. 300 - 666 SHERBROOKE OUEST MONTREAL, QUEBEC, H3A 1E7 Tel.: (514) 904-1888, Fax: 286-4498 VINE AND WILLIAMS INC C/O MR. HENRY VINE, C.A. 945 KING STREET EAST HAMILTON, ONTARIO, L8M 1C1 Tel.: (905) 549-8463, Fax: 549-6020 WASSERMAN ASSOCIATES INC. C/O MR. HOWARD M. WASSERMAN, C.A. 2250 - 5140 YONGE STREET TORONTO, ONTARIO, M2N 6L7 Tel.: (416) 226-4631, Fax: 226-9562 WBLI INCORPORATED C/O MR. DEREK CRAMM, CMA 26 UNION ST., 1st FL., GOVERNOR'S PLACE BEDFORD, NOVA SCOTIA, B4A 2B5 Tel.: (902) 493-5484, Fax: 493-5495 WIHNAN TRUSTEE CORPORATION C/O MS JOYCE P WIHNAN 1-2316 MCCALLUM ROAD ABBOTSFORD, BRITISH COLUMBIA, V2S 3P4 Tel.: (604) 859-5585, Fax: 859-5587 WILLIS ASSOCIATES INSOLVENCY SERVICES LTD. C/O MR. DAVID P. WILLIS, C.A. 100 - 2903-35th AVENUE VERNON, BRITISH COLUMBIA, V1T 2S7 Tel.: (250) 549-2922, Fax: 542-8300 WOLRIGE MAHON LIMITED C/O MR. MICHAEL CHEEVERS, C.A. 900-400 BURRARD ST. VANCOUVER, BRITISH COLUMBIA, V6C 3B7 Tel.: (604) 691-6813, Fax: 688-3497 WSBG & ASSOCIATES INC. / WSBG & ASSOCIES INC. C/O MR. MURRAY PINSKY, C.A. 2010 - 1155 BOUL. RENE-LEVESQUE O. MONTREAL, QUEBEC, H3B 2J8 Tel.: (514) 861-9724, Fax: 861-9446 ZEIFMAN PARTNERS INC. C/O MR. ALLAN RUTMAN, C.A. 201 BRIDGELAND AVENUE TORONTO, ONTARIO, M6A 1Y7 Tel.: (416) 256-4000, Fax: 256-4001 ZWAIG ASSOCIATES INC. C/O MR. MELVIN C. ZWAIG, F.C.A. 801 - 20 ADELAIDE STREET EAST, PO BOX 53 TORONTO, ONTARIO, M5C 2T6 Tel.: (416) 863-0140, Fax: 863-0428 de BILLY-TREMBLAY & ASSOCIES INC. A/S MME S. DEBILLY-TREMBLAY 1515 - 1255, RUE UNIVERSITY MONTREAL, QUEBEC, H3B 3X2 Tel.: (514) 875-1363, Fax: 875-1336 ABAKHAN, GEORGE ABAKHAN & ASSOCIATES INC. 1120-625 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 2T6 Tel.: (604) 689-4255, Fax: 689-7667 ABERBACK, SHERI LEE ABERBACK LAPOINTE & ASSOCIES INC., SYNDIC 1510 - 1080 COTE DU BEAVER HALL MONTREAL, QUEBEC, H2Z 1S8 Tel.: (514) 395-0570, Fax: 395-0571 ABRAHAMSON, GARY FRANK THE FULLER LANDAU GROUP INC. 151 BLOOR STREET WEST, 12TH FLOOR TORONTO, ONTARIO, M5S 1S4 Tel.: (416) 925-2287, Fax: 925-3119 ABT, LINDA A. FARBER & PARTNERS INC. 57 JOHN STREET SOUTH HAMILTON, ONTARIO, L8N 2B9 Tel.: (905) 308-9999, Fax: 308-7984 ADAM, DANIEL CARREFOUR DE LA CAPITALE 200 - 710, RUE BOUVIER QUEBEC, QUEBEC, G2J 1C2 Tel.: (418) 628-2202, Fax: 626-6978 ADAMS, GREGORY JOHN ERNST & YOUNG INC. 1600 - 100 QUEEN STREET OTTAWA, ONTARIO, K1P 1K1 Tel.: (613) 232-1511, Fax: 232-5324 ADAMS, MARLA LEE DELOITTE & TOUCHE INC. 400, 122 - 1 AVE. SOUTH, PCS TOWER SASKATOON, SASKATCHEWAN, S7K 7E5 Tel.: (306) 343-4200, Fax: 343-4240 ADAMSON, JOHN ADAMSON & ASSOCIATES INC. 142 CENTRE STREET ST. THOMAS, ONTARIO, N5R 3A3 Tel.: (519) 633-8185, Fax: 633-0912 ADESSKY, ANDREW HOWARD RSM RICHTER INC. 2, PLACE ALEXIS NIHON, 22ND FLOOR 3500, BOUL. DE MAISONNEUVE OUEST MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3513, Fax: 934-3504 ADIKEN, JEFFREY 200 - 505 CONSUMERS ROAD TORONTO, ONTARIO, M2J 4V8 Tel.: (416) 497-1660, Fax: 494-7199 ADJAMI, CARL RSM RICHTER INC. 2200 - 2 PLACE ALEXIE NIHON MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3590, Fax: 934-3504 AGUIRRE, SAMUEL PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 815-5098, Fax: 941-8378 ALAM, MIRZA ZAKI MEYERS NORRIS PENNY LIMITED SUITE 710, 10123-99 STREET, SUN LIFE PL. EDMONTON, ALBERTA, T5J 3H1 Tel.: (780) 455-1155, Fax: 409-5415 ALBERT, JOSEPH EDWARD ALLAN MANDELBAUM SPERGEL INC 201 - 505 CONSUMERS ROAD NORTH YORK, ONTARIO, M2J 4V8 Tel.: (416) 497-1660, Fax: 494-7199 ALEXANDERSON, LINDA JILL KPMG INC. 1200-205-5 AVENUE S.W. CALGARY, ALBERTA, T2P 4B9 Tel.: (403) 777-9999, Fax: 531-0974 ALGER, BRUCE ELLIS ALGER & ASSOCIATES INC. 400, 602-11th AVENUE SW CALGARY, ALBERTA, T2R 1J8 Tel.: (403) 296-2970, Fax: 296-2988 ALLAIN, DENIS DENIS ALLAIN & ASSOCIES INC. 102-476, AVENUE ST-CHARLES VAUDREUIL-DORION, QUEBEC, J7V 2N6 Tel.: (450) 455-9707, Fax: 455-9780 ALLAN, JACKSON STEPHENS RSM RICHTER INC. 1410, 530 - 8TH AVENUE S.W. CALGARY, ALBERTA, T2P 3S8 Tel.: (403) 233-8472, Fax: 233-8688 ALLARD, ANDRE ANDRE ALLARD & ASSOCIES INC. 600 - 1435 RUE ST-ALEXANDRE MONTREAL, QUEBEC, H3A 2G4 Tel.: (514) 282-6767, Fax: 282-6776 ALLEN, DONALD JOHN 221 GLENCAIRN AVENUE TORONTO, ONTARIO, M4R 1N3 Tel.: (416) 485-4571 ANDERSON, RITA ELLIS PRICEWATERHOUSECOOPERS INC. 220 - 500 GEORGE STREET SYDNEY, NOVA SCOTIA, B1P 1K6 Tel.: (902) 564-0802, Fax: 564-1470 ANDERSON, ROXANNE PRICEWATERHOUSECOOPERS INC. 800 - 99 BANK STREET OTTAWA, ONTARIO, K1P 1E4 Tel.: (613) 237-3702, Fax: 237-3963 ANDREWS, NOEL R NOEL R. ANDREWS & ASSOCIATES INC. P.O.BOX 8505, 108 LEMARCHANT ROAD ST. JOHN'S, NEWFOUNDLAND, A1B 3N9 Tel.: (709) 722-5741, Fax: 722-6520 ARLETTE, MICA JOHN PRICEWATERHOUSECOOPERS INC. PLUMTREE COURT LONDON, UNITED KINGDOM Tel.: 442072122872, Fax: 442078045566 ARMITAGE, NORMAN EDGAR 4741 QUEEN STREET NIAGARA FALLS, ONTARIO, L2E 2M1 Tel.: (905) 356-4200, Fax: 356-3410 ARSENAULT, RONALD J.G. TOUCHIE & ASSOCIATES LTD P.O. BOX 907, 116 WELDON STREET MONCTON, NEW BRUNSWICK, E1C 8N8 Tel.: (506) 857-8222, Fax: 859-8898 ASSINI, WILLIAM J. PRICEWATERHOUSECOOPERS INC. 300 - 465 RICHMOND STREET LONDON, ONTARIO, N6A 5P4 Tel.: (519) 640-8000, Fax: 640-8016 ASTON, EGLE VERONIKA HARRIS & PARTNERS INC 300-8920 Woodbine Avenue Markham, ONTARIO, L3R 9W9 Tel.: (905) 479-5712, Fax: 479-2346 AUCLAIR, ANDREE GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 103 - 70, RUE ST-GERMAIN EST RIMOUSKI, QUEBEC, G5L 7J9 Tel.: (418) 724-9079, Fax: 724-9061 AZOULAY, DAVID DAVID AZOULAY ET ASSOCIES INC. 1382 RUE CHANTOVENT STE-ADELE, QUEBEC, J8B 2Y5 Tel.: (514) 398-0525, Fax: 398-0528 BAIGEL, MICHAEL NEIL WOOLF A. FARBER & PARTNERS INC. 300 - 1200 SHEPPARD AVENUE EAST NORTH YORK, ONTARIO, M2K 2R8 Tel.: (416) 496-3691, Fax: 496-9651 BAILEY, ALLISON ANN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 800 - 200 GRAHAM AVENUE WINNIPEG, MANITOBA, R3C 4L5 Tel.: (204) 926-7224, Fax: 926-7227 BAILEY, SENGA SMITH CAGEORGE BAILEY, INC. 700, 550 - 11 TH AVENUE SW CALGARY, ALBERTA, T2R 1M7 Tel.: (403) 261-7779, Fax: 262-3917 BANDO, BRUCE S. 3246 THORNCREST DRIVE MISSISSAUGA, ONTARIO, L5L 4K7 Tel.: (905) 828-0886 BARNES, STEPHEN HERBERT MACKAY & COMPANY LTD 1100 - 1177 WEST HASTINGS STREET VANCOUVER, BRITISH COLUMBIA, V6E 4T5 Tel.: (604) 689-3928, Fax: 687-5617 BARRETT, ALVIN RAYMOND L. C. TAYLOR & CO. LTD. 702 - 310 BROADWAY STREET WINNIPEG, MANITOBA, R3C 0S6 Tel.: (204) 925-6400, Fax: 956-2335 BARRETT, JOHN FITZGERALD ERNST & YOUNG INC. 222 BAY STREET, P.O. BOX 251 TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2638, Fax: 943-3300 BASI, ANDREW HARRINDER SINGH KPMG INC. BOW VALLEY SQUARE II 1200, 205 5 AVE. S.W. CALGARY, ALBERTA, T2P 4B9 Tel.: (403) 691-8327, Fax: 691-8009 BASS, GLYNIS DELOITTE & TOUCHE INC. 1900-79 WELLINGTON ST. W., TD CENTRE TORONTO , ONTARIO, M5K 1B9 Tel.: (416) 601-6280, Fax: 601-6390 BAZIAN, GRANT DELOITTE & TOUCHE INC. 2000, 10180 - 101 STREET EDMONTON, ALBERTA, T5J 4E4 Tel.: (780) 421-3843, Fax: 421-3862 BEAUCHAMP, MICHEL JEAN FORTIN & ASSOCIES SYNDIC INC 200- 2360 BOUL. MARIE-VICTORIN LONGUEUIL, QUEBEC, J4G 1B5 Tel.: (450) 442-3260, Fax: 928-3477 BEAUCHEMIN, MARC PRICEWATERHOUSECOOPERS INC. 2800-1250, BOUL. RENE-LEVESQUE OUEST MONTREAL, QUEBEC, H3B 2G4 Tel.: (514) 205-5000, Fax: 205-5694 BEAUMIER, NANCY SAMSON BELAIR / DELOITTE & TOUCHE INC. 550-1111, ST-CHARLES OUEST, TOUR EST LONGUEUIL, QUEBEC, J4K 5G4 Tel.: (450) 463-8008, Fax: 670-6420 BEAUSOLEIL-VERSAILLES, CAROLE PRICEWATERHOUSECOOPERS INC. 7059, AVENUE CHRISTOPHE-COLOMB MONTREAL, QUEBEC, H2S 2H4 Tel.: (514) 521-5188, Fax: 521-5032 BEGGS, BRUCE DELOITTE & TOUCHE INC. 800 - 100 QUEEN STREET OTTAWA, ONTARIO, K1P 5T8 Tel.: (613) 751-5235, Fax: 563-2244 BELHUMEUR, MICHEL BELHUMEUR, PRONOVOST INC. 202 - 1350, RUE ROYALE TROIS-RIVIERES, QUEBEC, G9A 4J4 Tel.: (819) 697-0009, Fax: 697-0020 BELL, MARTIN DANIEL GRAHAM MATHEW INC. 150 PINEBUSH ROAD CAMBRIDGE, ONTARIO, N1R 5X9 Tel.: (519) 624-1722, Fax: 623-9490 BELL, PHIL 600 - 1435 SAINT-ALEXANDRE MONTREAL, QUEBEC, H3A 2G4 Tel.: (514) 282-1407, Fax: 282-6324 BELTON, ISABELLE KATHRYN SMYTHE RATCLIFFE INSOLVENCY INC. 207 - 895 FORT STREET VICTORIA, BRITISH COLUMBIA, V8W 1H7 Tel.: (250) 382-2668, Fax: 382-2660 BENDLE, RONALD STUART BENDLE & ASSOCIATES LTD. 406-746 BASELINE ROAD EAST LONDON, ONTARIO, N6C 5Z2 Tel.: (519) 680-2800, Fax: 680-0414 BERG, MALCOLM DAVID 507 VERNON STREET NELSON, BRITISH COLUMBIA, V1L 4E9 Tel.: (250) 352-3165, Fax: 352-7166 BERGERON, REJEAN SAMSON BELAIR / DELOITTE & TOUCHE INC. 110, RUE RACINE EST, C.P. 730 CHICOUTIMI, QUEBEC, G7H 5E1 Tel.: (418) 549-6650, Fax: 549-4694 BERNIER, MARK ERNST & YOUNG INC. 1200 - 150 RENE-LEVESQUE EST QUEBEC, QUEBEC, G1R 6C6 Tel.: (418) 524-5151, Fax: 640-5141 BERNIER, ROCH BERNIER & ASSOCIES, SYNDIC DE FAILLITES INC. 226, RUE PAPINEAU GATINEAU, QUEBEC, J8X 1W6 Tel.: (819) 777-8666, Fax: 777-3336 BERNIER, ROCH BERNIER & ASSOCIES, SYNDIC DE FAILLITES INC. 226, RUE PAPINEAU GATINEAU, QUEBEC, J8X 1W6 Tel.: (819) 777-8666, Fax: 777-3336 BERRIDGE, MATTHEW ARTHUR 19 SYLVAIN AVENUE TORONTO, ONTARIO, M6H 1G2 Tel.: (416) 533-3243 BERRY, KEVIN EDWARD BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE LANDMARK TECHNOLOGY CENTRE 300-1632 DICKSON AVENUE KELOWNA, BRITISH COLUMBIA, V1Y 7T2 Tel.: (250) 763-6700, Fax: 763-4457 BERUBE, CECILE COMBRET RSM RICHTER INC. 2 PLACE ALEXIS-NIHON, 22E ETAGE MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3497, Fax: 934-3509 BEST, GREGORY LEE C. TOPLEY & COMPANY LTD. 200 - 260 WEST ESPLANADE NORTH VANCOUVER, BRITISH COLUMBIA, V7M 3G7 Tel.: (604) 987-8688, Fax: 904-8628 BEVERLEY, JOHN STEWART JOHN S. BEVERLEY & ASSOCIATES INC. 1240 - 5 AVENUE PRINCE GEORGE, BRITISH COLUMBIA, V2L 3L2 Tel.: (250) 563-4300, Fax: 563-8600 BIEHLER, ROBERT WILLIAM DELOITTE & TOUCHE INC. 4210 KING STREET EAST KITCHENER, ONTARIO, N2P 2G5 Tel.: (519) 650-7600, Fax: 650-7601 BIELENY, PATRICK STEPHEN 530 BUTTERWORTH WAY EDMONTON, ALBERTA, T6R 2N4 Tel.: (780) 453-8657, Fax: 433-5637 BISHARA, HANI ERNST & YOUNG INC. 222 BAY STREET, P.O. BOX 251, TD CENTRE TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-5390, Fax: 943-3300 BISHOP, HEATHER ANN 210-2109 OTTAWA ST., THE MARKET SQUARE WINDSOR, ONTARIO, N8Y 1R8 Tel.: (519) 253-6699, Fax: 253-3183 BISHOP, PAUL PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 814-5869, Fax: 941-8378 BISSON, ERIC ERIC BISSON & ASSOCIES INC. 300 - 96, RUE TURGEON STE-THERESE, QUEBEC, J7E 3H9 Tel.: (450) 435-8011, Fax: 435-5610 BLOOMFIELD, PATRICK JAMES CARNWATH RUSINEK & ASSOCIATES INC. 311-2401 EGLINTON AVENUE EAST SCARBOROUGH, ONTARIO, M1K 2M5 Tel.: (416) 288-8048, Fax: 288-8429 BOALE, STEPHEN ANDREW BOALE, WOOD & COMPANY LTD. 840 - 800 WEST PENDER STREET VANCOUVER, BRITISH COLUMBIA, V6C 2V6 Tel.: (604) 605-3335, Fax: 605-3359 BODDY, DAVID JAMES DELOITTE & TOUCHE INC. 800 - 100 QUEEN STREET OTTAWA, ONTARIO, K1P 5T8 Tel.: (613) 236-2442, Fax: 563-2244 BOILY, NICOLAS RAYMOND, CHABOT INC. 1900 - 600 DE LA GAUCHETIERE OUEST MONTREAL, QUEBEC, H3B 4L8 Tel.: (514) 393-4777, Fax: 878-6327 BOISVERT, RONALD RAYMOND, CHABOT INC. 1900-600, DE LA GAUCHETIERE OUEST MONTREAL, QUEBEC, H3B 4L8 Tel.: (514) 393-4712, Fax: 878-2100 BOLDUC, ANDRE PAUL BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 903 - 200 ELGIN STREET OTTAWA, ONTARIO, K2P 1L5 Tel.: (613) 235-5225, Fax: 235-5220 BOPARAI, PARDEEP (PAM) KPMG INC. 777 DUNSMUIR ST.BOX 10426,PACIFIC CENTRE VANCOUVER, BRITISH COLUMBIA, V7Y 1K3 Tel.: (604) 691-3422, Fax: 691-3036 BORSELLINO, STEPHEN JOSEPH KPMG INC. BOX 976 510 - 21 KING ST WEST HAMILTON, ONTARIO, L8N 3R1 Tel.: (905) 523-2203, Fax: 523-2200 BOTTOM, JOHN J. BOTTOM & ASSOCIATES LTD. 300 - 604 COLUMBIA STREET NEW WESTMINSTER, BRITISH COLUMBIA, V3M 1A6 Tel.: (604) 540-1920, Fax: 524-0187 BOUCHARD, GINO RAYMOND, CHABOT INC. 340 - 1500 RUE ROYALE TROIS-RIVIERE, QUEBEC, G9A 6E6 Tel.: (877) 377-2687 BOUCHARD, RACHEL RAYMOND, CHABOT INC. 200 - 140, GRANDE-ALLEE EST QUEBEC, QUEBEC, G1R 5P7 Tel.: (418) 626-3078, Fax: 626-6949 BOUCHARD, REJEAN RAYMOND, CHABOT INC. LES TOURS TRIOMPHE 300 - 2500 BOUL. DANIEL-JOHNSON LAVAL, QUEBEC, H7T 2P6 Tel.: (450) 682-1115, Fax: 682-6663 BOUCHER, JEAN-LOUIS INDUSTRIE CANADA, 365 LAURIER AVE. WEST, TOWER SOUTH, 8 FL OTTAWA, ONTARIO, K1A 0C8 Tel.: (613) 952-9856, Fax: 941-2862 BOUDREAU, REJEAN J LE GROUPE BOUDREAU, RICHARD INC. 33, RUE ST-JACQUES, 5e ETAGE MONTREAL, QUEBEC, H2Y 1K9 Tel.: (514) 849-2100, Fax: 849-9292 BOUGIE, ROBERT JOSEPH DELOITTE & TOUCHE INC. 1400 - 181 BAY ST., BCE PLACE TORONTO, ONTARIO, M5J 2V1 Tel.: (416) 601-4509, Fax: 601-6390 BOULAY, DANIEL RONALD FONTAINE & ASSOCIATES INC 1306 ALGONQUIN AVENUE NORTH BAY, ONTARIO, P1B 4Y2 Tel.: (705) 495-1212, Fax: 495-3142 BOULTON, COLIN DAVID MANDELBAUM SPERGEL INC 201 - 505 CONSUMERS RD NORTH YORK, ONTARIO, M2J 4V8 Tel.: (416) 497-1660, Fax: 494-7199 BOURGEOIS, JOSEE RAYMOND, CHABOT INC. 1900 - 600, DE LA GAUCHETIERE OUEST MONTREAL, QUEBEC, H3B 4L8 Tel.: (514) 879-1385, Fax: 878-2100 BOURQUE, CHRISTIAN RAYMOND, CHABOT INC. 300 - 370 CHEMIN CHAMBLY LONGUEUIL, QUEBEC, J4H 3Z6 Tel.: (450) 679-5510, Fax: 679-5511 BOUTHILLIER, DENIS DENIS BOUTHILLIER INC. 205-6610, BOUL. LES GALERIES D'ANJOU ANJOU, QUEBEC, H1M 2T4 Tel.: (514) 493-6727, Fax: 493-6424 BOWRA, DAVID PAUL THE BOWRA GROUP INC. 1930- 1095 WEST PENDER STREET VANCOUVER, BRITISH COLUMBIA, V6E 2M6 Tel.: (604) 689-8939, Fax: 689-8584 BOYADJIAN, NOUBAR LITWIN BOYADJIAN INC. 2720 - 1 PLACE VILLE-MARIE MONTREAL, QUEBEC, H3B 4G4 Tel.: (514) 875-4000, Fax: 875-0598 BOYD, DAVID ANDREW PRICEWATERHOUSECOOPERS INC. 600 - 1809 BARRINGTON STREET HALIFAX, NOVA SCOTIA, B3J 3K8 Tel.: (902) 491-7421, Fax: 422-1166 BRACE, GEORGE BARRY SUITE 222, 900 BOGART MILL TRAIL NEWMARKET, ONTARIO, L3Y 8V5 Tel.: (905) 868-9864, Fax: 868-8108 BRANCH, DUDLEY WILLIAM BRANCH & ASSOCIATES TRUSTEE CORPORATION 318 - 2099 LOUGHEED HWY. PORT COQUITLAM, BRITISH COLUMBIA, V3B 1A8 Tel.: (604) 944-0122, Fax: 944-9200 BRANDON, STEWART ALLEN MEYERS NORRIS PENNY LIMITED 1401 PRINCESS AVENUE BRANDON, MANITOBA, R7A 7L7 Tel.: (204) 727-0661, Fax: 726-1543 BRAULT, NATHALIE LE GROUPE FULLER LANDAU INC. 200-1010, BOUL. DE LA GAUCHETIERE OUEST MONTREAL, QUEBEC, H3B 2N2 Tel.: (514) 908-4783, Fax: 954-1676 BREARTON, NICHOLAS KPMG INC. 3300 COMMERCE COURT WEST COMMERCE COURT WEST POSTAL BOX 31 TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3768, Fax: 777-3364 BREEN, GLORIA MAY WASSERMAN ASSOCIATES INC. 2250 - 5140 YONGE STREET TORONTO, ONTARIO, M2N 6L7 Tel.: (416) 226-4631, Fax: 226-9562 BRENNAN, KEVIN B. ERNST & YOUNG INC. 222 BAY STREET, P.O. BOX 251 TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2005, Fax: 943-3300 BRENNAN, KEVIN B. ERNST & YOUNG INC. ERNST & YOUNG TOWER 1000 - 440 2 AVENUE S.W. CALGARY, ALBERTA, T2P 5E9 Tel.: (403) 206-5361, Fax: 206-5075 BRENNEIS, SHANE EDWARD ALGER & ASSOCIATES INC. 400, 602 - 11TH AVENUE SW CALGARY, ALBERTA, T2R 1J8 Tel.: (403) 296-2975, Fax: 296-2988 BRESSE, CHARLES BRESSE & ASSOCIES INC. 220 - 5350, BOUL. HENRI-BOURASSA CHARLESBOURG, QUEBEC, G1H 6Y8 Tel.: (418) 622-6767, Fax: 622-5154 BRETON, JEAN DANIEL ERNST & YOUNG INC. 2400 - 1 PLACE VILLE-MARIE MONTREAL, QUEBEC, H3B 3M9 Tel.: (514) 874-4455, Fax: 395-4933 BRICKS, HARTLEY M. MINTZ & PARTNERS LIMITED 200 - 1 CONCORDE GARE NORTH YORK, ONTARIO, M3C 4C4 Tel.: (416) 644-4431, Fax: 644-4303 BRIEF, HAROLD BRIEF & ASSOCIATES LIMITED 402-3845 BATHURST STREET DOWNSVIEW, ONTARIO, M3H 3N2 Tel.: (416) 635-7337, Fax: 635-0462 BRODEUR, DANIEL DANIEL BRODEUR & ASSOCIES, SYNDICS INC. 201 - 317, RUE RACINE GRANBY, QUEBEC, J2G 3B6 Tel.: (450) 372-8001, Fax: 372-4606 BROMWICH, DAVID MERVYN BROMWICH & SMITH INC. ATRIUM II 810, 840 - 6TH AVENUE S.W. CALGARY, ALBERTA, T2P 3E5 Tel.: (403) 266-6665, Fax: 266-5073 BROOKS, MARVA MILLICENT SEGAL & PARTNERS INC. 500-2005 SHEPPARD AVENUE EAST TORONTO, ONTARIO, M2J 5B4 Tel.: (416) 391-1460, Fax: 391-2285 BROOKS, PAULA IRENE H.H. DAVIS & ASSOC. INC. 400 - 3333 GRAHAM BOULEVARD MONTREAL, QUEBEC, H3R 3L5 Tel.: (514) 341-5511, Fax: 342-0589 BROWN, DAVID H. COLLINS BARROW BROWN INC. 400 - 301 MOODIE DRIVE NEPEAN, ONTARIO, K2H 9C4 Tel.: (613) 820-8010, Fax: 820-8010 BROWNING, LEE CARL BROWNING CROCKER INC. 1700-10060, JASPER AVENUE, SCOTIA 1 EDMONTON, ALBERTA, T5J 3R8 Tel.: (780) 424-3434, Fax: 424-3222 BRUNET, BERNARD P. PRICEWATERHOUSECOOPERS INC. 2800-1250 RENE-LEVESQUE OUEST MONTREAL, QUEBEC, H3B 2G4 Tel.: (514) 205-5000, Fax: 205-5694 BRYAN, BONNIE KATHLEEN PERRY KRIEGER & ASSOCIATES INC. 211 CENTENNIAL PARKWAY NORTH HAMILTON, ONTARIO, L8E 1H8 Tel.: (905) 573-2626, Fax: 573-2913 BRYAN, DAVID PRICEWATERHOUSECOOPERS INC. 1501 TD TOWER, 10088 - 102 AVENUE EDMONTON, ALBERTA, T5J 3N5 Tel.: (780) 441-6709, Fax: 423-0832 BUDD, ROCHELLE PONT J. LUKCA & ASSOCIES INC. 150 - 7655 BOUL. NEWMAN LASALLE, QUEBEC, H8N 1X7 Tel.: (514) 595-3116, Fax: 483-2948 BUDGEN, SANFORD GRAY 4247 DEROO ROAD VERNON, BRITISH COLUMBIA, V1B 3H7 Tel.: (250) 542-2085 BUECKERT, KARL WAYNE JEFFREY PINDER & ASSOCIATES INC. 212-3521-8TH ST. E.., EASTWOOD CENTER 1 SASKATOON, SASKATCHEWAN, S7H 0W5 Tel.: (306) 653-1100, Fax: 653-1064 BUNKER, NEIL PHILLIPS DELOITTE & TOUCHE INC. 225, 20316 - 56 AVENUE LANGLEY, BRITISH COLUMBIA, V3A 3Y7 Tel.: (604) 534-7477, Fax: 534-4220 BURCH, JOHN SADLER DELOITTE & TOUCHE INC. 2200 - 360 MAIN STREET WINNIPEG, MANITOBA, R3C 3Z3 Tel.: (204) 942-0051, Fax: 947-2689 BURGON, ROGER STEPHEN FRANCIS GRANT THORNTON LIMITED P.O. BOX 11177, ROYAL CENTRE 2800 - 1055 WEST GEORGIA STREET VANCOUVER, BRITISH COLUMBIA, V6E 4N3 Tel.: (604) 687-2711, Fax: 685-6569 BURLINGHAM, ELLIS DEAN BURLINGHAM ASSOCIATES INC. 410-22 STREET EAST, 400 SASKATOON SQ. SASKATOON, SASKATCHEWAN, S7K 5T6 Tel.: (306) 668-5599, Fax: 668-5650 BURNSIDE, RICHARD DANE RICHARD BURNSIDE & ASSOCIATES LTD. 100 - 10 STREET WEST OWEN SOUND, ONTARIO, N4K 5P7 Tel.: (519) 371-4333, Fax: 376-8078 BURTON, IRVING A IRVING A BURTON LIMITED 204-201 CONSUMERS ROAD WILLOWDALE, ONTARIO, M2J 4G8 Tel.: (416) 491-4644, Fax: 491-9706 BUSHELL, CRAIG GORDON PRICEWATERHOUSECOOPERS INC. 700 - 250 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 3S7 Tel.: (604) 806-7518, Fax: 806-7806 BUZZETTI, JOHN P 6490 , 9IEME AVENUE EST CHARLESBOURG, QUEBEC, G1H 4B2 Tel.: (418) 623-7542 BUZZETTI, PHILIPPE MALLETTE SYNDICS ET GESTIONNAIRES INC. 200 - 3075 CHEMIN DES QUATRE-BOURGEOIS SAINTE-FOY, QUEBEC, G1W 5C4 Tel.: (418) 653-4431, Fax: 681-1707 CADIEUX, RICHARD CLAUDE GINSBERG GINGRAS & ASSOCIATES INC 145 PROMENADE DU PORTAGE GATINEAU, QUEBEC, J8X 2K4 Tel.: (819) 776-0283, Fax: 776-5855 CAIRNS, DONNA MARIE COOPER & COMPANY LTD. 108 - 1120 FINCH AVENUE WEST DOWNSVIEW, ONTARIO, M3J 3H7 Tel.: (416) 665-3383, Fax: 665-0897 CALLANDER, WILLIAM D. P.O. BOX 1675 110 - 446 GREY ST. BRANTFORD, ONTARIO, N3S 7L6 Tel.: (519) 756-8190, Fax: 756-8191 CAMERON, JOHN IRVINE PARKER CAMERON - OKOLITA INC. 700, 777 - 8TH AVENUE S.W. CALGARY, ALBERTA, T2P 3R5 Tel.: (403) 543-3100, Fax: 543-3110 CAMPEAU, GILLES 301 ABERDARE MONT-ROYAL, QUEBEC, H3P 3J7 Tel.: (514) 344-3586 CANCELLIERE, TONY PETER PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5W 1V8 Tel.: (416) 941-8295, Fax: 941-8494 CAPLAN, BRUCE N. BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 8TH FLOOR - 200 GRAHAM AVENUE WINNIPEG, MANITOBA, R3C 4L5 Tel.: (204) 956-7200, Fax: 926-7227 CAPPELL, HOWARD ALLEN HORWATH ORENSTEIN INC. 1100 - 2 BLOOR STREET EAST TORONTO, ONTARIO, M4W 1A8 Tel.: (416) 260-3500, Fax: 596-7894 CARLETON, THOMAS J T CARLETON & CO INC 1002 - 74 CEDAR POINT DRIVE BARRIE, ONTARIO, L4N 5R7 Tel.: (705) 734-1148, Fax: 734-2758 CARSON, DONNA JEANNE MACKIN & ASSOCIATES INC. 405, 4901 - 48 STREET RED DEER, ALBERTA, T4N 6M4 Tel.: (403) 342-5380, Fax: 342-5388 CARSON, MICHAEL KENNETH SURGESON CARSON ASSOCIATES INC. 8 - 99 FIFTH AVE OTTAWA, ONTARIO, K1S 5H9 Tel.: (613) 567-6434, Fax: 567-0752 CARSON, TIMOTHY ALDER JACKSON CARSON INC. 205 - 704 MARA STREET, DMI BUILDING POINT EDWARD, ONTARIO, N7V 1X4 Tel.: (519) 337-5500, Fax: 337-9886 CASEY, PAUL M. PAUL M. CASEY & ASSOCIATES, LTD. 1 ADELAIDE STREET EAST, 30th FLOOR TORONTO, ONTARIO, M5C 2V9 Tel.: (416) 777-2459, Fax: 777-2441 CASEY, SEAN ROBERT PRICEWATERHOUSECOOPERS INC. 391 VINE STREET ST. CATHARINES, ONTARIO, L2M 4T9 Tel.: (905) 525-0002, Fax: 529-0463 CAVERLY, KEITH WILLIAM BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 1095 BARTON STREET THUNDER BAY, ONTARIO, P7B 5N3 Tel.: (807) 625-4444, Fax: 623-8460 CAYA, YVES FONTAINE & ASSOCIATES INC 111 - 150 MONTREAL RD. VANIER, ONTARIO, K1L 8H2 Tel.: (613) 745-1212, Fax: 745-2008 CERRATO, GARY VINCENZO BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 200 BAY ST. ROYAL BANK, SOUTH TOWER,32FL TORONTO, ONTARIO, M5J 2J9 Tel.: (416) 865-0210, Fax: 865-0904 CHAGANI, MAHMOOD HABIB HERPERS CHAGANI GOWLING INC. 300 - 4 HUGHSON STREET SOUTH HAMILTON, ONTARIO, L8N 3Z1 Tel.: (905) 529-3328, Fax: 529-3980 CHAMBERS, ROBERT W ASSETRISK ADVISORY INC. 1915 - 25 ADELAIDE STREET EAST TORONTO, ONTARIO, M5C 3A1 Tel.: (416) 304-0068, Fax: 304-6396 CHAMPAGNE, ANDRE RAYMOND, CHABOT INC. 200 - 140, GRANDE-ALLEE EST QUEBEC, QUEBEC, G1R 5P7 Tel.: (418) 647-3151, Fax: 647-9279 CHAPMAN, ROBERT TIMOTHY PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 814-5898, Fax: 941-8378 CHAPUIS, SOLANGE SOLANGE CHAPUIS & ASSOCIES INC. 2230- 2020, RUE UNIVERSITY MONTREAL, QUEBEC, H3A 2A5 Tel.: (514) 842-8515, Fax: 842-8624 CHARLES, ROBERT JOHN A. FARBER & PARTNERS INC. 300 - 1200 SHEPPARD AVENUE EAST TORONTO, ONTARIO, M2K 2R8 Tel.: (416) 496-3678, Fax: 496-9651 CHARTRAND, JEAN GUY GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 200 - 160 BOUL DE L'HOPITAL GATINEAU, QUEBEC, J8T 8J1 Tel.: (819) 243-1515, Fax: 243-8686 CHASE, DEREK LLOYD LAWSON MAGNUSSON & CHASE 101-400 TENTH AVENUE CAMPBELL RIVER, BRITISH COLUMBIA, V9W 4E3 Tel.: (250) 287-8331, Fax: 287-7224 CHATILLON, MARC SAMSON BELAIR / DELOITTE & TOUCHE INC. 155, AVENUE DALLAIRE ROUYN-NORANDA, QUEBEC, J9X 4T3 Tel.: (819) 797-7415, Fax: 797-1471 CHEEVERS, MICHAEL THOMAS WOLRIGE MAHON LIMITED 900-400 BURRARD ST VANCOUVER, BRITISH COLUMBIA, V6C 3B7 Tel.: (604) 691-6813, Fax: 684-0567 CHERNIAK, STEPHEN NEIL KPMG INC. 1200 - 140 FULLARTON AVE., P.O. BOX 2305 LONDON, ONTARIO, N6A 5P2 Tel.: (519) 660-2111, Fax: 660-2139 CHIASSON, JEAN RAYMOND, CHABOT INC. 200 - 140, GRANDE-ALLEE EST QUEBEC, QUEBEC, G1R 5P7 Tel.: (418) 647-3151, Fax: 647-9279 CHICOINE, DIANE GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 103 - 70 ST-GERMAIN EST RIMOUSKI, QUEBEC, G5L 7J9 Tel.: (418) 724-9079, Fax: 724-9061 CHILDERSON, CAROL ANN RICHARD KILLEN & ASSOCIATES LTD. 224 - 284 QUEEN STREET EAST BRAMPTON, ONTARIO, L6V 1C2 Tel.: (905) 456-3311, Fax: 456-2885 CHISHOLM, BRUCE ALEXANDER EVANCIC, PERRAULT, ROBERTSON LTD 216-3030 LINCOLN AVE., LINCOLN CENTRE COQUITLAM, BRITISH COLUMBIA, V3B 6B4 Tel.: (604) 941-7739, Fax: 941-4553 CHOREL, DANIELLE CHOREL & ASSOCIES INC. 105 - 28 COTE ST-LOUIS OUEST BLAINVILLE, QUEBEC, J7C 1B8 Tel.: (450) 435-9472, Fax: 435-4720 CHOUINARD, CELINE CELINE CHOUINARD & ASSOCIES INC. 201-7100, RUE ST-HUBERT MONTREAL, QUEBEC, H2S 2M9 Tel.: (514) 272-1121, Fax: 271-7496 CHOW, KELVIN DEAN ABERANT ARNOLD & CHOW INC. 4212 - 98 STREET EDMONTON, ALBERTA, T6E 6A1 Tel.: (780) 433-4357, Fax: 437-3918 CHOW, MARK GOODFELLOW BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE P.O. BOX 33, ROYAL BANK PLAZA TORONTO, ONTARIO, M5J 2J9 Tel.: (416) 865-0210, Fax: 865-0904 CHOY, EDMUND TAK-MING 1710 - 28 SOMMERSET WAY TORONTO, ONTARIO, M2N 6W7 Tel.: (416) 733-4642 CLARK, CHRISTIE J.B. PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 941-8218, Fax: 941-8378 CLARKE, HELEN ANN EDDY-WRIGHT & ASSOCIATES INC. 200 - 418 ST-PAUL STREET KAMLOOPS, BRITISH COLUMBIA, V2C 2J6 Tel.: (250) 377-3255 CLARKE, PAUL PHILIP KPMG INC. PURDY'S WHARF TOWER I 1500 - 1959 UPPER WATER STREET HALIFAX, NOVA SCOTIA, B3J 3N2 Tel.: (902) 492-6012, Fax: 429-1307 CLARKSON, BRADFORD WILLIAM 385 KINGSWOOD ROAD TORONTO, ONTARIO, M4E 3P2 Tel.: (416) 691-0704 CLAXTON, HAZEL CYNTHIA PRICEWATERHOUSECOOPERS INC. 2100-145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 941-8301, Fax: 941-8378 CLEVELAND, LORELL RUTH LAZER GRANT INC. 400 - 309 MCDERMOT AVENUE WINNIPEG, MANITOBA, R3A 1T3 Tel.: (204) 942-0300, Fax: 957-5611 CLIFTON, GREGG LEONARD 31 ADELAIDE STREET EAST,P.O. BOX 336 TORONTO, ONTARIO, M5C 2J4 Tel.: (416) 403-1530, Fax: 403-1531 CLINTON, JAMES STUART ERNST & YOUNG INC. ERNST & YOUNG TOWER, 16TH FLOOR P.O.BOX 251, TOR.-DOM. CENTRE TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-3042, Fax: 943-3300 CLOSE, LEE KAREN ERNST & YOUNG INC. 1600 - 100 QUEEN STREET OTTAWA, ONTARIO, K1P 1K1 Tel.: (613) 598-4365, Fax: 232-5324 COATSWORTH, JAMES S PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST, 21ST FLOOR TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 941-8220, Fax: 814-5701 COHEN, FARLEY JAY PAUL M. CASEY & ASSOCIATES, LTD. ONE FINANCIAL PLACE, 30TH FLOOR 1 ADELAIDE STREET WEST, 30th FLOOR TORONTO, ONTARIO, M5C 2V9 Tel.: (416) 777-2477, Fax: 777-2441 COLLINS, DONNA LESLIE KEITH G COLLINS LTD. 807-386 BROADWAY WINNIPEG, MANITOBA, R3C 3R6 Tel.: (204) 944-0187, Fax: 947-3680 COLLINS, DOUGLAS G. KEITH G. COLLINS LTD. 807 - 386 BROADWAY AVENUE WINNIPEG, MANITOBA, R3C 3R6 Tel.: (204) 944-0187, Fax: 947-3680 COLLINS, KEITH GRAHAM KEITH G COLLINS LTD. 807-386 BROADWAY WINNIPEG, MANITOBA, R3C 3R6 Tel.: (204) 944-0187, Fax: 947-3680 COMTOIS, VIRGINIE RAYMOND, CHABOT INC. 1900 - 600 DE LA GAUCHETIERE OUEST MONTREAL, QUEBEC, H3B 4L8 Tel.: (514) 879-1385, Fax: 878-2100 CONN, CHERYL ANNE ERNST & YOUNG INC. 2300 -700 WEST GEORGIA ST.,POBOX10101 VANCOUVER, BRITISH COLUMBIA, V7Y 1C7 Tel.: (604) 891-8200, Fax: 643-5422 CONNOP, DAVID MALCOLM 5129 FRANCISCO COURT NORTH VANCOUVER, BRITISH COLUMBIA, V7R 3K4 Tel.: (604) 985-1011, Fax: 985-0411 CONNOR, MICHAEL J CONNOR & ASSOCIATES LIMITED 301-295 GEORGE STREET, PO BOX 1566 SYDNEY, NOVA SCOTIA, B1P 6R8 Tel.: (902) 539-9850, Fax: 539-5373 CONSOLI, ANGELO KPMG INC. 21 KING ST. W. HAMILTON, ONTARIO, L8N 3R1 Tel.: (905) 523-2280, Fax: 523-2200 COOPERMAN, JONATHAN A. FARBER & PARTNERS INC. 300 - 1200 SHEPPARD AVE. EAST TORONTO, ONTARIO, M2K 2R8 Tel.: (416) 496-3702, Fax: 496-9651 COOSSA, DEV A. VILLENEUVE VENNE COOSSA INC. 300 - 666 SHERBROOKE OUEST MONTREAL, QUEBEC, H3A 1E7 Tel.: (514) 904-1888, Fax: 286-4498 CORDY, ROBERT A PRICEWATERHOUSECOOPERS INC. 1809 BARRINGTON ST., MAIN LEVEL HALIFAX, NOVA SCOTIA, B3J 3K8 Tel.: (902) 491-7400, Fax: 422-1166 COSBY, WILFRED RUSSELL PADDON + YORKE INC. 35A HIGH STREET, PO BOX 27023 BARRIE, ONTARIO, L4M 4V3 Tel.: (705) 722-9888, Fax: 722-9993 COTE, ISABELLE RSM RICHTER INC. 2 PLACE ALEXIE NIHON, 22 EME ETAGE MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3530, Fax: 934-3504 COURAGE, WILLIAM A BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 200-1717, 2 AVENUE EAST, P.O. BOX 725 OWEN SOUND, ONTARIO, N4K 5W9 Tel.: (519) 372-0188, Fax: 372-0189 COUTURE, DIANE ELIZABETH 78 ALBERT STREET OSHAWA, ONTARIO, L1H 4P9 Tel.: (905) 725-2790, Fax: 725-3642 COVENT, WARREN R. A. FARBER & PARTNERS INC. 300 - 1200 SHEPPARD AVENUE, EAST NORTH YORK, ONTARIO, M2K 2R8 Tel.: (416) 496-1200, Fax: 496-9651 COWAN, HERBERT ALSTON 4410 - 217B STREET LANGLEY, BRITISH COLUMBIA, V3A 8E4 Tel.: (604) 530-4508 COWAN, WESLEY JONATHAN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 401-305 KING STREET WEST KITCHENER, ONTARIO, N2G 1B9 Tel.: (519) 570-4000, Fax: 576-5227 CRAIG, COLLEEN C.E. CRAIG & ASSOCIATES INC. 204 - 2736 QUADRA STREET VICTORIA, BRITISH COLUMBIA, V8T 4E6 Tel.: (250) 386-8778, Fax: 386-6864 CRAMM, DEREK GEORGE WBLI INCORPORATED GOVERNOR'S PLACE 26 UNION STREET, 1st FLOOR BEDFORD, NOVA SCOTIA, B4A 2B5 Tel.: (902) 493-5482, Fax: 493-5495 CRAMM, KAREN MARY DELOITTE & TOUCHE INC. 1969 UPPER WATER ST., SUITE 1500 HALIFAX, NOVA SCOTIA, B3J 3R7 Tel.: (902) 422-8541, Fax: 423-5820 CREBER, MICHAEL GEORGE KPMG INC. COMMERCE COURT POSTAL STATION 3300 COMMERCE COURT WEST, BOX 31 TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3825, Fax: 777-3364 CRINGAN, JAMES ALEXANDER 531 LAKE STREET, 2ND FLOOR ST. CATHARINES, ONTARIO, L2N 4H6 Tel.: (905) 937-2100, Fax: 937-7363 CROCKER, DARREN M. BROWNING CROCKER INC. 1700-10060 JASPER AVENUE, SCOTIA 1 EDMONTON, ALBERTA, T5J 3R8 Tel.: (780) 424-3434, Fax: 424-3222 CROW, ALBERT WILSON C/OSPEEDPRO SYSTEM VANCOUVER IS.LTD 2244 LANSDOWNE ROAD VICTORIA, BRITISH COLUMBIA, V8P 1B8 Tel.: (250) 388-7770, Fax: 388-3101 CRUPI, CHRISTOPHER JOE MARKHAM, CRUPI & ASSOCIATES INC. 203- 265 CARLING AVENUE OTTAWA, ONTARIO, K1S 2E1 Tel.: (613) 237-8484, Fax: 237-8485 CULLEN, RICHARD SCOTT JANES & NOSEWORTHY LIMITED 201 - 516 TOPSAIL ROAD ST. JOHN'S, NEWFOUNDLAND, A1E 2C5 Tel.: (709) 364-8148, Fax: 368-2146 CULP, RALPH ALLISON RALPH CULP AND ASSOCIATES INC. 201 - 53 VILLAGE CENTRE PLACE MISSISSAUGA, ONTARIO, L4Z 1V9 Tel.: (905) 566-9096, Fax: 566-0177 CUMMING, ROBERT ALLAN ZWAIG ASSOCIATES INC. 801 - 20 ADELAIDE STREET EAST, PO BOX 53 TORONTO, ONTARIO, M5C 2T6 Tel.: (146) 863-5797, Fax: 867-8029 CURRAN, JOHN PETER ZWAIG ASSOCIATES INC. 801 - 20 ADELAIDE STREET EAST, PO BOX 53 TORONTO, ONTARIO, M5C 2T6 Tel.: (416) 863-0140, Fax: 867-8029 CUTHBERTSON, THOMAS ANDREW 4817 - 48 STREET RED DEER, ALBERTA, T4N 1S6 Tel.: (403) 342-2500, Fax: 346-7033 D'ASTOUS, JOCELYNE SAMSON BELAIR / DELOITTE & TOUCHE INC. 503 - 320, RUE ST-GERMAIN EST RIMOUSKI, QUEBEC, G5L 1C2 Tel.: (418) 722-7221, Fax: 722-4037 D'SA, APOLONIA BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE ROYAL BANK PLAZA, SOUTH TO.,33 FL. 200 BAY STREET TORONTO, ONTARIO, M5J 2J9 Tel.: (416) 865-0200, Fax: 865-0887 DAIGNEAULT, MARTIN ERNST & YOUNG INC. 2400 - 1 PLACE VILLE MARIE MONTREAL, QUEBEC, H3B 3M9 Tel.: (514) 874-4333, Fax: 395-4933 DALGLEISH, ANDREW ANDREW DALGLEISH & ASSOCIATES /ASSOCIES INC. 500 - 8000 DECARIE BLVD. MONTREAL, QUEBEC, H4P 2S4 Tel.: (514) 738-4004, Fax: 738-4007 DANINO, DANIEL 5566, AVENUE LYNDALE COTE ST-LUC, QUEBEC, H4V 2L5 Tel.: (514) 693-3404, Fax: 693-3401 DAOUST, HUGO KPMG INC. 1000-2000 MCGILL COLLEGE MONTREAL, QUEBEC, H3A 3N4 Tel.: (514) 840-2205, Fax: 840-2121 DAOUST, JEAN-GUY ANDRE ALLARD & ASSOCIES INC. 600-1435 RUE ST-ALEXANDRE MONTREAL, QUEBEC, H3A 2G4 Tel.: (514) 282-6767, Fax: 282-6776 DAOUST, PAUL BERNARD 202 - 3270 BOUL LANGELIER MONTREAL, QUEBEC, H1N 3A6 Tel.: (514) 251-4888, Fax: 251-4889 DARBY, PAUL JAMES PRICEWATERHOUSECOOPERS INC. 3100, 111 - 5TH AVENUE S.W, CALGARY, ALBERTA, T2P 5L3 Tel.: (403) 509-6677, Fax: 781-1825 DAVIDSON, BLAIR FOSTER KPMG INC. 3300 COMMERCE COURT WEST,PO BOX 31 TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-8408, Fax: 777-3364 DAVIDSON, JAMES GEORGE KPMG INC. 10125 - 102 STREET EDMONTON, ALBERTA, T5J 3V8 Tel.: (780) 429-6521, Fax: 429-6545 DAVIS, HERBERT HERSH H.H. DAVIS & ASSOC. INC. 400 - 3333 GRAHAM BOULEVARD MONTREAL, QUEBEC, H3R 3L5 Tel.: (514) 341-5511, Fax: 807-5310 DEAN, MICHAEL PHILIP ERNST & YOUNG INC. 222 BAY STREET, TD CENTRE,POBOX 251 TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2134, Fax: 943-3300 DEAZELEY, BRIAN JAMES c/o ISCA FINANCIAL SERVICES 2172 DUNVEGAN AVENUE OAKVILLE, ONTARIO, L6J 6P1 Tel.: (905) 842-7555, Fax: 842-7533 DELABARRE, LYNN DIANNE 210-2109 OTTAWA ST., THE MARKET SQUARE WINDSOR, ONTARIO, N8Y 1R8 Tel.: (519) 253-6699, Fax: 253-3183 DELANEY, COLLEEN c/o MR. JAY COOPER,DIRECTOR OF FINANCE SHAIKH KALIFA MEDICAL CENTRE PO BOX 51900, ABU DHABI, UNITED ARAB EMIRATES Tel.: 4168650466, Fax: 4163637574 DELO, JOHN FREDERICK PADDON + YORKE INC. P.O. BOX 27023 BARRIE, ONTARIO, L4M 4V3 Tel.: (705) 722-9888, Fax: 722-9993 DELWAIDE, YVON 1015, DU PONT SUD ALMA, QUEBEC, G8B 2V6 Tel.: (418) 662-3949, Fax: 662-2542 DENEGA, BRIAN MICHAEL ERNST & YOUNG INC. ERNST & YOUNG TOWER, 16TH FLOOR P.O.BOX 251, TOR.-DOM. CENTRE TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-3058, Fax: 943-3300 DENIS, MARIO ERNST & YOUNG INC. 2400 - 1 PLACE VILLE-MARIE MONTREAL, QUEBEC, H3B 3M9 Tel.: (514) 874-4338, Fax: 395-4933 DENISET, ROBERT JEAN JOSEPH PRICEWATERHOUSECOOPERS INC. 2300 - ONE LOMBARD PLACE WINNIPEG, MANITOBA, R3B 0X6 Tel.: (204) 926-2403, Fax: 944-1020 DENTON, PAUL J. DELOITTE & TOUCHE INC. BCE PLACE 1400 - 181 BAY STREET TORONTO, ONTARIO, M5J 2V1 Tel.: (416) 601-6150, Fax: 601-6390 DESSAU, ALAN R 212-1210 SHEPPARD AVE. EAST TORONTO, ONTARIO, M2K 1E3 Tel.: (416) 925-8808, Fax: 925-6797 DEVLIEGERE, ANTION A BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 117 - 10TH STREET BRANDON, MANITOBA, R7A 4E7 Tel.: (204) 727-0671, Fax: 726-4580 DEY, KELLY LYNN IRVING A BURTON LIMITED 210-1550 KINGSTON ROAD PICKERING, ONTARIO, L1V 1C3 Tel.: (905) 839-8981, Fax: 839-0084 DHINGRA, SUBHASH C. DHINGRA AND ASSOCIATES INC. 200- 251 BANK STREET, IMPERIAL BUILDING OTTAWA, ONTARIO, K2P 1X3 Tel.: (613) 236-3456, Fax: 236-0707 DI GUGLIELMO, GAETANO KPMG INC. 1000-2000 MCGILL COLLEGE MONTREAL, QUEBEC, H3A 3N4 Tel.: (514) 840-2595, Fax: 840-2121 DIAMOND, HYMAN 750 ALEXIS NIHON BLVD ST-LAURENT, QUEBEC, H4M 2B4 DIAMOND, MAYER M. DIAMOND & ASSOCIATES/ASSOCIES INC. 400-345 VICTORIA AVENUE WESTMOUNT, QUEBEC, H3Z 2N2 Tel.: (514) 483-2303, Fax: 483-2373 DIAMOND, TYLER 1805 - 355 ST. CLAIR AVENUE WEST TORONTO, ONTARIO, M5P 1N5 Tel.: (416) 944-1788, Fax: 448-5895 DOROSIEWICZ, SUZANNE MAXINE PERRY KRIEGER & ASSOCIATES INC. 202 - 40 WYNFORD DRIVE DON MILLS, ONTARIO, M3C 1J5 Tel.: (416) 447-7200, Fax: 447-0082 DOUGLAS, STUART MURRAY DELOITTE & TOUCHE INC. BCE PLACE 1400 - 181 BAY STREET TORONTO, ONTARIO, M5J 2V1 Tel.: (416) 601-5733, Fax: 601-6299 DOWNEY, KERRYN MARK 9 PRINCES ST., KPMG CENTRE(POBOX1584) AUCKLAND, NEW ZEALAND Tel.: 093675800, Fax: 093675332 DOYLE, BRIAN PHILIP DOYLE SALEWSKI INC. 404 BANK STREET OTTAWA, ONTARIO, K2P 1Y5 Tel.: (613) 569-4444, Fax: 569-1116 DOYLE, BRIAN PHILIP DOYLE SALEWSKI INC. 404 BANK STREET OTTAWA, ONTARIO, K2P 1Y5 Tel.: (613) 569-4444, Fax: 569-1116 DOYON, MARC-ETIENNE MALLETTE SYNDICS ET GESTIONNAIRES INC. 200- 3075 CHEMIN DES QUATRE-BOURGEOIS SAINTE-FOY, QUEBEC, G1W 5C4 Tel.: (418) 653-4431, Fax: 681-1707 DRENNAN, GENE EARL GENE DRENNAN LTD. 6TH FLOOR, 612 VIEW STREET VICTORIA, BRITISH COLUMBIA, V8W 1J5 Tel.: (250) 380-2407, Fax: 380-1004 DROST, RAYMOND E. ERNST & YOUNG INC. PACIFIC CENTRE, P.O. BOX 10101 700 WEST GEORGIA STREET VANCOUVER, BRITISH COLUMBIA, V7Y 1C7 Tel.: (604) 683-7133, Fax: 643-5422 DRUKER, DAVID DRUKER & ASSOCIATES INC 420 - 4333 STE-CATHERINE OUEST WESTMOUNT, QUEBEC, H3Z 1P9 Tel.: (514) 935-8501, Fax: 935-0644 DRUKER, MAX B DRUKER & ASSOCIATES INC 420 - 4333 STE-CATHERINE OUEST WESTMOUNT, QUEBEC, H3Z 1P9 Tel.: (514) 935-8501, Fax: 935-0644 DUFF, VINCENT LESLIE GRANT THORNTON LIMITED 44 CHIPMAN HILL,4TH FL.,BRUNSWICK HOUSE SAINT JOHN, NEW BRUNSWICK, E2L 2A9 Tel.: (506) 634-2900, Fax: 634-4569 DZIEDZIC, PHILIP FREDERICK 239 BALLIOL STREET TORONTO, ONTARIO, M4S 1C7 Tel.: (416) 489-1475, Fax: 633-2805 EAKINS, GEORGE MARTIN HAYES, MCNEILL & PARTNERS LTD. 823 CANADA AVENUE DUNCAN, BRITISH COLUMBIA, V9L 1V2 Tel.: (250) 748-0386, Fax: 746-1950 EASTER, JOEL CHARLES SCOTT AND PICHELLI LIMITED 109 - 3600 BILLINGS COURT BURLINGTON, ONTARIO, L7N 3N6 Tel.: (905) 632-5853, Fax: 632-6113 EDDY-WRIGHT, TRISHA BEVERLY EDDY-WRIGHT & ASSOCIATES INC. 1302 ST. PAUL STREET KELOWNA, BRITISH COLUMBIA, V1Y 2E1 Tel.: (250) 717-0222, Fax: 717-0272 EDGAR, BROCK J. PRICEWATERHOUSECOOPERS INC. 2100 - 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 941-8395, Fax: 941-8378 EDWARDS, RICHARD E. BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 305, 2912- MEMORIAL DRIVE SE CALGARY, ALBERTA, T2A 6R1 Tel.: (403) 266-4292, Fax: 285-4703 ELYEA, BLAKE MONTAGUE KPMG INC. PO BOX 10426 PACIFIC CENTRE 900 - 777 DUNSMUIR STREET VANCOUVER, BRITISH COLUMBIA, V7Y 1K3 Tel.: (604) 646-6342, Fax: 691-3036 EVANS, SHERRI LEE DELOITTE & TOUCHE INC. 700 - 255 QUEENS AVE.,ONE LONDON PLACE LONDON, ONTARIO, N6A 5R8 Tel.: (519) 640-4622, Fax: 640-4625 EVERETT, JOHN M. INDUSTRY CANADA, OSB 303 - 451 TALBOT STREET LONDON, ONTARIO, N6A 5C9 Tel.: (519) 645-5138, Fax: 645-5139 EXELBY, WILLIAM ANTHONY EXELBY & PARTNERS LTD. 200, 10908 - 106 AVENUE EDMONTON, ALBERTA, T5H 3Z7 Tel.: (780) 425-7000, Fax: 425-7110 FABER, DANIEL WALTER FABER AND COMPANY, INC. 10047 - 81 AVENUE EDMONTON, ALBERTA, T6E 1W7 Tel.: (780) 448-7414, Fax: 436-0113 FARBER, ALAN IAN A. FARBER & PARTNERS INC. 300 - 1200 SHEPPARD AVENUE EAST NORTH YORK, ONTARIO, M2K 2R8 Tel.: (416) 496-9648, Fax: 496-9651 FARKAS, PETER PAUL RSM RICHTER INC. 1900 - 200 KING STREET WEST TORONTO, ONTARIO, M5H 3T4 Tel.: (416) 932-8000, Fax: 932-6200 FARMER, ROBERT JEAN FORTIN & ASSOCIES SYNDIC INC 200 - 2360 BOUL. MARIE-VICTORIN LONGUEUIL, QUEBEC, J4G 1B5 Tel.: (450) 442-3260, Fax: 928-3477 FAUCHER, GEORGES LEMIEUX NOLET INC. 1000 -1265 BOUL. CHAREST OUEST, 10 ETAGE QUEBEC , QUEBEC, G1N 2C9 Tel.: (418) 659-7374 FEICK, EDWARD BURTON KPMG INC. MARSLAND CENTRE 3RD FLOOR, 20 ERB STREET, WEST WATERLOO, ONTARIO, N2L 1T2 Tel.: (519) 747-8800, Fax: 747-1432 FENNIAK, ROGER WILLIAM ROGER W. FENNIAK & ASSOCIATES INC. 740-10665 JASPER AVENUE EDMONTON, ALBERTA, T5J 3S9 Tel.: (780) 423-1122, Fax: 424-5943 FERRIS, SIGNE ALVA DELOITTE & TOUCHE INC. 5 - 77 - 15TH STREET EAST PRINCE ALBERT, SASKATCHEWAN, S6V 1E9 Tel.: (306) 763-7411, Fax: 763-0191 FILICE, DAVID PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 869-1130, Fax: 814-3210 FILLION, JEANNOT MALLETTE SYNDICS ET GESTIONNAIRES INC. PLACE JEAN-LOUIS GAUTHIER 301 - 198 RUE RACINE EST, C.P. 1360 CHICOUTIMI, QUEBEC, G7H 5G7 Tel.: (418) 693-8888, Fax: 693-4665 FISET, BRIAN GROUPE THIBAULT, VAN HOUTTE & ASSOCIES LTEE 100-70, RUE DALHOUSIE, ED. FLYNN RIVARD QUEBEC, QUEBEC, G1K 4B2 Tel.: (418) 649-0767, Fax: 649-1518 FISHER, ANDREW ALLAN ALAN LAWSON, FISHER INC 50 COLBORNE STREET EAST OSHAWA, ONTARIO, L1G 1L9 Tel.: (905) 433-2166, Fax: 433-0979 FISHER, HAROLD EUGENE 2193 DEVON ROAD OAKVILLE, ONTARIO, L6J 5M1 Tel.: (905) 849-6769 FISHER, JOHN ALFRED ALAN LAWSON, FISHER INC 50 COLBORNE STREET EAST OSHAWA, ONTARIO, L1G 1L9 Tel.: (905) 433-2166, Fax: 433-0979 FLEMING, ELIZABETH ANNE CAMPBELL, SAUNDERS LTD 6080 - 8171 ACKROYD ROAD RICHMOND, BRITISH COLUMBIA, V6X 3K1 Tel.: (604) 249-3144, Fax: 821-9870 FLORENCE, FREDERICK MELVIN 71 LYNNGROVE AVENUE TORONTO, ONTARIO, M8X 1M7 Tel.: (416) 239-3426 FONG, VICTOR HORWATH ORENSTEIN INC. 1100 - 2 BLOOR STREET EAST TORONTO, ONTARIO, M4W 1A8 Tel.: (416) 596-1711, Fax: 596-7894 FONTAINE, BENOIT PRICEWATERHOUSECOOPERS INC. 2800-1250, BOUL. RENE-LEVESQUE MONTREAL, QUEBEC, H3B 2G4 Tel.: (514) 205-5000, Fax: 205-5694 FONTAINE, GREGORY JAMES FONTAINE & ASSOCIATES INC 194 ALGONQUIN BLVD EAST TIMMINS, ONTARIO, P4N 1A9 Tel.: (705) 268-1212, Fax: 268-8277 FONTAINE, ROBERT JACQUES JOSEPH FONTAINE & ASSOCIATES INC 430 WESTMOUNT AVENUE SUDBURY, ONTARIO, P3A 5Z8 Tel.: (705) 560-1212, Fax: 560-8076 FORAN, GERARD THOMAS E. SANDS & ASSOCIATES INC. 410 - 1100 MELVILLE STREET VANCOUVER, BRITISH COLUMBIA, V6E 4A6 Tel.: (604) 684-3030, Fax: 684-7277 FORTIER, DENIS DENIS FORTIER SYNDIC INC. 103 - 2984, RUE DES CHENES SHERBROOKE, QUEBEC, J1L 1Y1 Tel.: (819) 563-7979, Fax: 820-1255 FORTIN, JEAN JEAN FORTIN & ASSOCIES SYNDIC INC 200 - 2360, BOUL. MARIE-VICTORIN LONGUEUIL, QUEBEC, J4G 1B5 Tel.: (450) 442-3260, Fax: 928-3477 FORTIN, PIERRE JEAN FORTIN & ASSOCIES SYNDIC INC 200 - 2360, BOULEVARD MARIE-VICTORIN LONGUEUIL, QUEBEC, J4G 1B5 Tel.: (450) 442-3260, Fax: 928-3477 FOX, JACK A. FARBER & PARTNERS INC. 300 - 1200 SHEPPARD AVENUE EAST NORTH YORK, ONTARIO, M2K 2R8 Tel.: (416) 496-1200, Fax: 496-9651 FOX, SAUL SIDNEY SOBERMAN ISENBAUM COLOMBY TESSIS INC. 211- 284 QUEEN STREET EAST BRAMPTON, ONTARIO, L6V 1C2 Tel.: (905) 454-4075, Fax: 454-7669 FOX-MILES, RHONDA TRACEY FOX-MILES & ASSOCIATES INC. 310-8702 MEADOWLARK ROAD, PROF. BLDG. EDMONTON, ALBERTA, T5R 5W5 Tel.: (780) 444-3939, Fax: 444-0158 FRANCHEVILLE, HENRY MURRAY PRICEWATERHOUSECOOPERS INC. 701 - 860 MAIN STREET MONCTON, NEW BRUNSWICK, E1C 1G2 Tel.: (506) 859-8822, Fax: 859-8829 FRANCO, MARTIN ERNST & YOUNG INC. 2400 - 1 PLACE VILLE-MARIE MONTREAL, QUEBEC, H3B 3M9 Tel.: (514) 874-4487, Fax: 395-4933 FRANKEL, HAROLD L 310 - 1110 FINCH AVENUE WEST NORTH YORK, ONTARIO, M3J 2T2 Tel.: (416) 665-7778, Fax: 665-7779 FRECHETTE, GERARD FRECHETTE & ASSOCIES INC. 108, COTE DU PASSAGE LEVIS, QUEBEC, G6V 5S9 Tel.: (418) 835-0200, Fax: 835-6157 FRENCH, RUSSELL ERNST & YOUNG INC. ERNST & YOUNG TOWER PO.BOX 251,222 BAY ST. TD CENTRE TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2215, Fax: 943-3300 FRENDO, GENE PETER PERRY KRIEGER & ASSOCIATES INC. 211 CENTENNIAL PARKWAY NORTH HAMILTON, ONTARIO, L8E 1H8 Tel.: (905) 573-2626, Fax: 573-2913 FRIEDMAN, LEON ANDREW DALGLEISH & ASSOCIATES /ASSOCIES INC. 500 - 8000 BOUL. DECARIE MONTREAL, QUEBEC, H4P 2S4 Tel.: (514) 738-4004, Fax: 738-4007 FRY, DAVID LEIGHTON CLARKE HENNING INC. 801 - 10 BAY STREET TORONTO, ONTARIO, M5J 2R8 Tel.: (416) 364-4421, Fax: 367-8032 FRYZUK, CRAIG ALEXANDER BROWNING CROCKER INC. 1700 SCOTIA PLACE 10060 JASPER AVENUE EDMONTON, ALBERTA, T5J 3R8 Tel.: (780) 424-3434, Fax: 424-3222 FUNTIG, STEPHEN CLIFFORD S. FUNTIG & ASSOCIATES INC. 200 - 484 PELISSIER STREET WINDSOR, ONTARIO, N9A 4K9 Tel.: (519) 252-8227, Fax: 252-0855 GABBAY, ANDRE ANDRE GABBAY & ASSOCIES INC. 805 - 625, BOUL. RENE-LEVESQUE OUEST MONTREAL, QUEBEC, H3B 1R2 Tel.: (514) 398-9850, Fax: 398-9068 GAERTNER, JERRARD B. SOBERMAN ISENBAUM COLOMBY TESSIS INC. 10TH FLOOR, 2 ST. CLAIR AVENUE EAST TORONTO, ONTARIO, M4T 2T5 Tel.: (416) 929-2500, Fax: 929-2555 GAGNON, GILLES PRICEWATERHOUSECOOPERS INC. 2800-1250, BOUL. RENE-LEVESQUE MONTREAL, QUEBEC, H3B 2G4 Tel.: (514) 205-5000, Fax: 205-5694 GAGNON, JEAN RAYMOND, CHABOT INC. 1900-600, RUE DE LA GAUCHETIERE O. MONTREAL, QUEBEC, H3B 4L8 Tel.: (514) 393-4848, Fax: 878-2100 GAGNON, PASCAL GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC CARREFOUR DES AFFAIRES 102-160 BOULEVARD DE L'HOPITAL GATINEAU, QUEBEC, J8T 8J1 Tel.: (819) 243-1515, Fax: 243-8686 GAGNON, RENE 7349, RUE DES MESANGES CHARNY, QUEBEC, G6X 3P8 Tel.: (418) 832-6677 GAGNON, RONALD P. SAMSON BELAIR / DELOITTE & TOUCHE INC. 300 - 2727 RUE KING OUEST SHERBROOKE, QUEBEC, J1L 1C2 Tel.: (819) 823-1616, Fax: 823-3297 GALEA, CHRISTOPHER MANDELBAUM SPERGEL INC 201 - 505 CONSUMERS ROAD NORTH YORK, ONTARIO, M2J 4V8 Tel.: (416) 497-1660, Fax: 494-7199 GANDOSSI, BRUCE B. E. SANDS & ASSOCIATES INC. 316 - 31935 SOUTH FRASER WAY ABBOTSFORD, BRITISH COLUMBIA, V2T 1V5 Tel.: (604) 864-5799, Fax: 864-5797 GANZ, SHAWN JUDI BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE STE.410, 15225-104th AVENUE SURREY, BRITISH COLUMBIA, V3R 6Y8 Tel.: (604) 584-2121, Fax: 584-3823 GAUTHIER, ROCH PRIMEAU PROULX & ASSOCIES INC. 220 - 1695, BOULEVARD LAVAL LAVAL, QUEBEC, H7S 2M2 Tel.: (450) 972-1030, Fax: 972-1020 GAUVIN, STEPHANE RAYMOND, CHABOT INC. 103 - 395, BOUL. JESSOP RIMOUSKI, QUEBEC, G5L 1M9 Tel.: (418) 723-6565, Fax: 723-5552 GEARY,TIMOTHY JOHN GEARY AND COMPANY LIMITED 800-1240 BAY ST. TORONTO, ONTARIO, M5R 2A7 Tel.: (416) 927-7200, Fax: 927-7727 GELLATLY, DONALD MURRAY CLARKE HENNING INC. 801-10 BAY STREET TORONTO, ONTARIO, M5J 2R8 Tel.: (416) 364-4421, Fax: 367-8032 GENNIS, PHILIP HOWARD GRANT THORNTON LIMITED 200 - 15 ALLSTATE PARKWAY MARKHAM, ONTARIO, L3R 5B4 Tel.: (905) 475-1100, Fax: 475-8906 GEORGE, DAVID ALEXANDER DELOITTE & TOUCHE INC. PO BOX 49279, FOUR BENTALL CENTRE 2800-1055 DUNSMUIR ST. VANCOUVER, BRITISH COLUMBIA, V7X 1P4 Tel.: (604) 640-3235, Fax: 685-4046 GERSTEIN, IRA MINTZ & PARTNERS LIMITED 200 - 1 CONCORDE GATE NORTH YORK, ONTARIO, M3C 4G4 Tel.: (416) 391-2900 GIBBONS, ANTHONY FRANCIS PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5W 1V8 Tel.: (416) 941-8241, Fax: 863-0926 GIBSON, PETER DAVID KPMG INC. PACIFIC CENTRE 777 DUNSMUIR ST.,PO BOX 10426 VANCOUVER, BRITISH COLUMBIA, V7Y 1K3 Tel.: (604) 691-3000, Fax: 691-3036 GIBSON, PETER DAVID KPMG INC. 1200, 205 - 5 AVENUE S.W. CALGARY, ALBERTA, T2P 4B9 GILBERT, CLAUDE PRICEWATERHOUSECOOPERS INC. 2800-1250, BOUL. RENE-LEVESQUE OUEST MONTREAL, QUEBEC, H3B 2G4 Tel.: (514) 205-5000, Fax: 205-5694 GILBERT, FRANCOIS FONTAINE & ASSOCIATES INC 111 - 150 MONTREAL ROAD OTTAWA, ONTARIO, K1L 8H2 Tel.: (613) 745-1212, Fax: 745-2008 GILCHRIST, JAMES FREDERICK KPMG INC. 300 - 1674 BERTRAM STREET KELOWNA, BRITISH COLUMBIA, V1Y 9G4 Tel.: (250) 763-5522, Fax: 763-0044 GILHULA, JOHN CAMERON GILHULA & GRANT 141 GRAND AVE E CHATHAM, ONTARIO, N7M 5K6 Tel.: (519) 352-3470, Fax: 352-7344 GINGRAS, CHANTAL GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 145 PROMENADE DU PORTAGE GATINEAU, QUEBEC, J8X 2K4 Tel.: (819) 776-0283, Fax: 776-1294 GINGRAS, CHANTAL GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 295, CHEMIN RICHMOND OTTAWA, ONTARIO, K1Z 6X4 Tel.: (613) 729-4391, Fax: 776-1254 GINGRAS, CLAUDE BERNARD GINSBERG GINGRAS & ASSOCIES INC 145 PROMENADE DU PORTAGE GATINEAU, QUEBEC, J8X 2K4 Tel.: (819) 776-0283, Fax: 776-1254 GINGUES, BENOIT RSM RICHTER INC. 2 PLACE ALEXIS-NIHON, 22IEME ETAGE 3500,BOUL.DE MAISONNEUVE OUEST MONTREAL, QUEBEC, H3B 1S6 Tel.: (514) 934-3484, Fax: 934-3504 GIRARDI, DANIEL JOSEPH KPMG INC. 20 ERB ST W, MARSLAND CENTRE WATERLOO, ONTARIO, N2L 1T2 Tel.: (519) 621-6800, Fax: 747-1432 GIROUARD, DANIEL DANIEL GIROUARD & ASSOCIES INC. 4150 BOUL. ST-MARTIN, OUEST LAVAL, QUEBEC, H7T 1C1 Tel.: (450) 687-1991, Fax: 687-2712 GIROUX, ANDRE ANDRE GIROUX INC. 1100 - 215, RUE ST-JACQUES OUEST MONTREAL, QUEBEC, H2Y 1M6 Tel.: (514) 282-2053, Fax: 282-6606 GIROUX, LORRAINE EVELYN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 1040- 1 CITY CENTRE DRIVE MISSISSAUGA, ONTARIO, L5B 1M2 Tel.: (905) 615-1330, Fax: 615-0415 GIUSTINI, DOMENIC A. DOMENIC GIUSTINI LTD. 401-73 WATER STREET NORTH CAMBRIDGE, ONTARIO, N1R 7L6 Tel.: (519) 623-8078, Fax: 623-6608 GLADWIN, GORDON ALAN DELOITTE & TOUCHE INC. 1969 UPPER WATER ST., SUITE 1500 HALIFAX, NOVA SCOTIA, B3J 3R7 Tel.: (902) 422-8541, Fax: 423-5820 GLOVER, KENNETH RAYMOND GOSFORD KEN GLOVER & ASSOCIATES INC. 6TH FLOOR, 612 VIEW STREET VICTORIA, BRITISH COLUMBIA, V8W 1J5 Tel.: (250) 380-2407, Fax: 380-1004 GODBOLD, MURRAY REA GRANT THORNTON LIMITED ROYAL BANK PLAZA, SOUTH TOWER 200 BAY ST., 19TH FL., BOX 55 TORONTO, ONTARIO, M5J 2P9 Tel.: (416) 360-4942, Fax: 360-4949 GOHM, WILLIAM JOHN ROBERTS DAVIS, MARTINDALE & CO. INC. 373 COMMISSIONERS ROAD WEST LONDON, ONTARIO, N6J 1Y4 Tel.: (519) 673-3141, Fax: 645-1646 GOLDBERG, STEVEN WARREN HOWARD SF PARTNERS INC. 400-4950 YONGE ST., THE MADISON CENTRE TORONTO, ONTARIO, M2N 6K1 Tel.: (416) 250-1212, Fax: 250-1225 GOLDING, DAWN SALYZYN & ASSOCIATES LIMITED 3 - 833 SACKVILLE DRIVE LOWER SACKVILLE, NOVA SCOTIA, B4E 1S1 Tel.: (902) 865-5444, Fax: 865-2228 GONTHIER, SUSAN SUSAN GONTHIER & ASSOCIES INC. 100- 30 RUE ST-JEAN BAPTISTE OUEST MONTMAGNY, QUEBEC, G5V 3B5 Tel.: (418) 248-0808, Fax: 248-0601 GOODMAN, PAUL GENE GOODMAN ROSEN INC. 620 - 1718 ARGYLE STREET HALIFAX, NOVA SCOTIA, B3J 3N6 Tel.: (902) 425-3100, Fax: 425-3777 GORDON, LESLEA C. ERNST & YOUNG INC. ERNST & YOUNG TOWER 222 BAY ST.,PO BOX 251, TD CENTRE TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2105, Fax: 943-3300 GOSSE, GREGORY STEVEN PRICEWATERHOUSECOOPERS INC. ATLANTIC PLACE 802 - 215 WATER STREET ST-JOHN'S, NEWFOUNDLAND, A1C 6C9 Tel.: (709) 722-3883, Fax: 722-1428 GOTH, JAMES DAVID GOTH & COMPANY INC. 815, 5241 CALGARY TRAIL S., CENTRE 104 EDMONTON, ALBERTA, T6H 5G8 Tel.: (780) 435-5110, Fax: 435-3880 GOUIN, FRANCOIS A. 1511 - 10 DRIVEWAY OTTAWA, ONTARIO, K2P 1C7 Tel.: (613) 567-4646, Fax: 567-9393 GOURDEAU, BERNARD RSM RICHTER INC. 2 PLACE ALEXIS NIHON MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3502, Fax: 934-3504 GOWLING, DAVID DELMER HERPERS CHAGANI GOWLING INC. 300 - 4 HUGHSON STREET SOUTH HAMILTON, ONTARIO, L8N 3Z1 Tel.: (905) 529-3328, Fax: 529-3980 GRACI, JOSEPH PAUL TAYLOR LEIBOW INC. 802-105 MAIN STREET EAST HAMILTON, ONTARIO, L8N 1G6 Tel.: (905) 523-0003, Fax: 523-2979 GRAHAM, JAMES KENNETH SCHWARTZ LEVITSKY FELDMAN INC. 1167 CALEDONIA ROAD TORONTO, ONTARIO, M6A 2X1 Tel.: (416) 785-5353, Fax: 784-3025 GRAY, DAVID ALAN CAMPBELL, SAUNDERS LTD 1000-570 GRANVILLE STREET VANCOUVER, BRITISH COLUMBIA, V6P 3P1 Tel.: (604) 915-5559, Fax: 915-5561 GRAY, PHYLLIS MARIE SAYERS BUCKWORTH GRAY INC. 809 - 347 BAY STREET TORONTO, ONTARIO, M5H 2R6 Tel.: (416) 368-9503, Fax: 368-8163 GREENE, RICHARD HENRY 36 WARWICK AVENUE TORONTO, ONTARIO, M6C 1T8 Tel.: (416) 787-5580 GROSS, HOWARD IAN RSM RICHTER INC. 2 PLACE ALEXIS NIHON, 22ND FL. 3500 DE MAISONNEUVE MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3489, Fax: 934-3504 GROSSMAN, HERBERT KENNETH BEALLOR & PARTNERS INC. 28 OVERLEA BLVD TORONTO, ONTARIO, M4H 1B6 Tel.: (416) 423-0707, Fax: 423-7000 GRUDZINSKI, RICHARD MICHAEL KPMG INC. COMMERCE COURT WEST, PO BOX 31 TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3758, Fax: 777-3364 GUAY, PIERRE PIERRE GUAY SYNDIC INC. 202-2355 RUE KING OUEST SHERBROOKE, QUEBEC, J1J 2G6 Tel.: (819) 563-3999, Fax: 563-3988 GURNEY, STUART DEANE E. SANDS & ASSOCIATES INC. 203-10366 136A STREET SURREY, BRITISH COLUMBIA, V3T 5R3 Tel.: (604) 583-5499, Fax: 583-0797 GUTFREUND, IZYDORE GEORGE KPMG INC. COMMERCE COURT WEST,PO BOX 31 TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3054, Fax: 777-3364 GYLDENBJERG, LAURA LEE HERPERS CHAGANI GOWLING INC. 300 - 4 HUGHSON STREET SOUTH HAMILTON, ONTARIO, L8N 3Z1 Tel.: (905) 529-3328, Fax: 529-3980 HAFNER, GUENTER BILL 210 - 8585, BOULEVARD ST-LAURENT MONTREAL, QUEBEC, H2P 2M9 Tel.: (514) 382-6722, Fax: 382-9328 HAGEN, RALPH B. R.B. HAGEN ASSOCIATES LTD. BOX 99 - 1185 MCGILLVRAY CENTE GABRIOLA, BRITISH COLUMBIA, V0R 1X0 Tel.: (250) 247-8441, Fax: 247-8461 HALEY, DARRYL DOUGLAS 306-197 Dufferin Street Bridgewater, NOVA SCOTIA, B4V 3G9 HAMEL, DENIS SAMSON BELAIR / DELOITTE & TOUCHE INC. 3000 - 1 PLACE VILLE-MARIE MONTREAL, QUEBEC, H3B 4T9 Tel.: (514) 393-7115, Fax: 390-4103 HAMILTON, RICHARD DONALD R. D. HAMILTON & ASSOCIATES INC. 1101 HENDERSON HIGHWAY WINNIPEG, MANITOBA, R2G 1L4 Tel.: (204) 947-2600, Fax: 947-2226 HAMILTON, SHARON SARITA ERNST & YOUNG INC. 222 BAY ST., PO BOX 251,TD CENTRE TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2153, Fax: 943-3300 HANSON, MICHAEL JAMES KPMG INC. MARSLAND CENTRE 20 ERB STREET WEST, 3RD FLOOR WATERLOO, ONTARIO, N2L 1T2 Tel.: (519) 747-8242, Fax: 747-1432 HARALOVICH, JOHN PIERRE KPMG INC. 150 ISABELLA STREET, 13TH FLOOR (PH) OTTAWA, ONTARIO, K1S 1V7 Tel.: (613) 212-2890, Fax: 212-2896 HARDIE, ANDREW RONALD HARDIE & KELLY INC. 206, 5800 - 2 STREET S.W. CALGARY, ALBERTA, T2H 0H2 Tel.: (403) 252-1766, Fax: 640-0591 HARLANG, ROBERT RSM RICHTER INC. 1900 - 200 KING STREET WEST TORONTO, ONTARIO, M5H 3T4 Tel.: (416) 932-8000, Fax: 932-6200 HARPIN, ROBERT RAYMOND, CHABOT INC. 200 - 140, GRANDE-ALLEE EST QUEBEC, QUEBEC, G1R 5P7 Tel.: (418) 647-3151, Fax: 647-9279 HARRIS, JAY TOBIN HARRIS & PARTNERS INC 300-8920 Woodbine Avenue Markham, ONTARIO, L3R 9W9 Tel.: (905) 479-5712, Fax: 479-2346 HARRIS, LAWFORD M HARRIS & PARTNERS INC 8920 Woodbine Avenue, Suite 300 Markham, ONTARIO, L3R 9W9 Tel.: (905) 479-5712, Fax: 479-2346 HARRIS, MATHEW McGRATH ERNST & YOUNG INC. 1301 PURDY'S WHARF TOWER 1959 UPPER WATER STREET HALIFAX, NOVA SCOTIA, B3J 2Z1 Tel.: (902) 420-1080, Fax: 420-0503 HARRIS, RICHARD MARTIN KPMG INC. COMMERCE COURT POSTAL STATION 3300 COMMERCE COURT WEST TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3367, Fax: 777-3683 HARRISON, CATHERINE ANNE EXELBY & PARTNERS LTD. 200, 10908 - 106 AVENUE EDMONTON, ALBERTA, T5H 3Z7 Tel.: (780) 425-7000, Fax: 425-7110 HARTY, CHRISTOPHER JOHN PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 941-8267, Fax: 941-8378 HARVEY, JON CRAIG KPMG INC. 300 - 925 STOCKDALE RD, P.O. BOX 990 NORTH BAY, ONTARIO, P1B 9N5 Tel.: (705) 472-5110, Fax: 472-1249 HAZRA, PAUL D. MANNING & ASSOCIATES INC. 520 - 625 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 2T2 Tel.: (604) 683-8030, Fax: 633-8327 HEALEY, JOSEPH ANTHONY ERNST & YOUNG INC. 1209 - ONE BRUNSWICK SQUARE SAINT JOHN, NEW BRUNSWICK, E2L 4V1 Tel.: (506) 634-7000, Fax: 634-2129 HEBERT, ANDRE RSM RICHTER INC. 2, PLACE ALEXIS NIHON MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3542, Fax: 934-3504 HELKAA, DERYCK ERNST & YOUNG INC. 1000 ERNST & YOUNG TOWER 440 - 2 AVENUE SW CALGARY, ALBERTA, T2P 5E9 Tel.: (403) 206-5381, Fax: 206-5075 HENDRIKS, JOHN A. FARBER & PARTNERS INC. 300-1200 SHEPPARD AVENUE EAST NORTH YORK, ONTARIO, M2K 2R8 Tel.: (416) 496-1200, Fax: 496-9651 HENECHOWICZ, JERRY THE FULLER LANDAU GROUP INC. 151 BLOOR STREET WEST, 12TH FLOOR TORONTO, ONTARIO, M5S 1S4 Tel.: (416) 645-6540, Fax: 645-6501 HENFREY, DONALD J R.R. #1 B-28 BOWEN ISLAND, BRITISH COLUMBIA, V0N 1G0 Tel.: (604) 947-2379, Fax: 947-2397 HERPERS, ALEXANDER HERPERS CHAGANI GOWLING INC. 300 - 4 HUGHSON STREET SOUTH HAMILTON, ONTARIO, L8N 3Z1 Tel.: (905) 529-3328, Fax: 529-3980 HESSEL, DIANE SIMONE PERRY KRIEGER & ASSOCIATES INC. 202 - 40 WYNFORD DRIVE TORONTO, ONTARIO, M3C 1J5 Tel.: (416) 447-7200, Fax: 447-0082 HICKEY, PAUL DAVID ERNST & YOUNG INC. FORTIS BUILDING 7TH FLOOR, 139 WATER STREET ST. JOHN'S, NEWFOUNDLAND, A1C 1B2 Tel.: (709) 726-2840, Fax: 726-0345 HINES, MICHAEL W. c/o WJ STELMASCHUK & ASSOCIATES LTD. 510-22470 DEWDNEY TRUNK ROAD MAPLE RIDGE, BRITISH COLUMBIA, V2X 5Z6 Tel.: (604) 466-5668, Fax: 466-5186 HOBBS, JOHN BROCK HOBBS & CO. INC. 217 - 2349 FAIRVIEW STREET BURLINGTON, ONTARIO, L7R 2E3 Tel.: (905) 333-5551, Fax: 333-3552 HOLMES, ARTHUR RUSSELL DELOITTE & TOUCHE INC. 2200 - 360 MAIN STREET WINNIPEG, MANITOBA, R3C 3Z3 Tel.: (204) 942-0051, Fax: 947-9390 HOOLEY, BONNIE GAIL L. C. TAYLOR & CO. LTD. 702-310 BROADWAY WINNIPEG, MANITOBA, R3C 0S6 Tel.: (204) 925-6400, Fax: 956-2335 HOPKINS, STANLEY WARD PRICEWATERHOUSECOOPERS INC. 1809 BARRINGTON STREET HALIFAX, NOVA SCOTIA, B3J 3K8 Tel.: (902) 491-7400, Fax: 491-7403 HOPPENHEIM, HOWARD BARNETT HOPPENHEIM & ASSOCIATES 900 - 625 PRESIDENT KENNEDY AVENUE MONTREAL, QUEBEC, H3A 1K2 Tel.: (514) 849-4581, Fax: 849-0111 HORVATH, KAREN ANNE KPMG INC. 10125 - 102 STREET EDMONTON, ALBERTA, T5J 3V8 Tel.: (780) 429-6521, Fax: 429-6545 HOULE, GUYLAINE LITWIN BOYADJIAN INC. 2720 - 1 PLACE VILLE-MARIE MONTREAL, QUEBEC, H3B 4G4 Tel.: (514) 875-4000, Fax: 975-0598 HOUSER, CYRIL 8 STRATHEARN ROAD TORONTO, ONTARIO, M6C 1R3 Tel.: (416) 788-5054 HOWE, DAVID ALEXANDER JANES & NOSEWORTHY LIMITED 201 - 516 TOPSAIL ROAD ST. JOHN'S, NEWFOUNDLAND, A1E 2C5 Tel.: (709) 364-5600, Fax: 368-2146 HOWELL, TODD RONALD SOBERMAN ISENBAUM COLOMBY TESSIS INC. 2 ST. CLAIR AVENUE E., 10TH FLOOR TORONTO, ONTARIO, M4T 2T5 Tel.: (416) 963-7198, Fax: 929-2555 HOWITT, GARY G. ALGER & ASSOCIATES INC. 312, 9707 - 110 STREET EDMONTON, ALBERTA, T5K 2L4 Tel.: (780) 414-1133, Fax: 413-9666 HOYES, JOHN DOUGLAS HOYES, MICHALOS & ASSOCIATES INC. 204 - 607 KING STREET WEST KITCHENER, ONTARIO, N2G 1C7 Tel.: (519) 747-0660, Fax: 747-2418 HRISTOW, CATHERINE ANN PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 869-1130, Fax: 863-0926 HSU, FELIX CONDUIT TOWERS FLAT 19 B, 20 CONDUIT ROAD, MID-LEVEL HONG KONG, CHINA Tel.: , Fax: HUBER, GLEN ARIEL 484 DOUGLAS AVENUE TORONTO, ONTARIO, M5M 1H5 Tel.: (647) 999-1549, Fax: 781-2987 HUDSON, BRUCE GORDON HUDSON & COMPANY INSOLVENCY TRUSTEES INC 300, 625 - 11TH AVENUE S.W. CALGARY, ALBERTA, T2R 0E1 Tel.: (403) 265-0340, Fax: 265-3142 HUIZINGH, LAMBERT PADDON + YORKE INC. 95 DUNDAS STREET EAST MISSISSAUGA, ONTARIO, L5A 1W7 Tel.: (905) 272-3204, Fax: 272-3690 HUMES, JANET LYNN GENE DRENNAN LTD. 101 - 75 FRONT STREET NANAIMO, BRITISH COLUMBIA, V9R 5H9 Tel.: (250) 755-7857 HUNTER, JAMES KPMG INC. COMMERCE COURT WEST, PO BOX 31 TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3193, Fax: 777-3519 HUNTER, JAMES GEOFFREY JAMES HUNTER AND ASSOCIATES INC. 1414 LASALLE BOUL., 2ND FL.,POBOX 2823 SUDBURY, ONTARIO, P3A 5J3 Tel.: (705) 524-3034, Fax: 524-3036 HUOT, FRANCOIS FRANCOIS HUOT & ASSOCIES SYNDIC LTEE 215 - 2144 RUE KING OUEST SHERBROOKE, QUEBEC, J1J 2E8 Tel.: (819) 821-3500, Fax: 821-3031 HUTCHENS, ALAN JOHN KPMG INC. 3300 COMMERCE COURT WEST P.O. BOX 31 TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-8916, Fax: 777-3364 HUTCHENS, DERRICK JANES & NOSEWORTHY LIMITED TOPSAIL PLAZA 201-516 TOPSAIL ROAD ST. JOHN'S, NEWFOUNDLAND, A1E 2C5 Tel.: (709) 364-8148, Fax: 368-2146 IANNI, ANTHONY ERNST & YOUNG INC. ERNST & YOUNG TOWER, BOX 251 222 BAY STREET, T-D CENTRE TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-3476, Fax: 943-3365 IANNITELLO, SEBASTIEN IANNITELLO & ASSOCIES INC. 120 - 101 BOULEVARD ROLAND-THERRIEN LONGUEUIL, QUEBEC, J4H 4B9 Tel.: (450) 670-9615, Fax: 866-1887 IBBOTT, GREGORY BRUCE GRANT THORNTON LIMITED P.O. BOX 11177, ROYAL CENTRE 2800 - 1055 WEST GEORGIA STREET VANCOUVER, BRITISH COLUMBIA, V6E 4V3 Tel.: (604) 687-2711, Fax: 685-6569 INHATIUK, PAUL THEODORE BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 802 - 25 MAIN STREET EST HAMILTON, ONTARIO, L8P 1H1 Tel.: (905) 524-1008, Fax: 570-0249 ISAACS, ADRIAN 214 - 50 HOLLY STREET TORONTO, ONTARIO, M4S 3E9 Tel.: (416) 487-3917 JACKSON, RICHARD MURRAY JACKSON CARSON INC. 255 QUEENS AVE.,BOX 520,ONE LONDON PLACE LONDON, ONTARIO, N6A 5R8 Tel.: (519) 850-4500, Fax: 850-3206 JAFFER, HASSAN A GRANT THORNTON LIMITED ROYAL BANK PLAZA 19TH, FL SOUTH TOWER, 200 BAY ST, BOX 55 TORONTO, ONTARIO, M5J 2P9 Tel.: (416) 666-0100, Fax: 360-4948 JAGLOWITZ, FRANK J 600 - 73 WATER ST. N. CAMBRIDGE, ONTARIO, N1R 7L6 Tel.: (519) 623-3820, Fax: 622-3144 JANES, RICHARD S JANES & NOSEWORTHY LIMITED TOPSAIL PLAZA 201-516 TOPSAIL ROAD ST-JOHN'S, NEWFOUNDLAND, A1E 2C5 Tel.: (709) 364-8148, Fax: 368-2146 JAZEY, DEBORAH L. INDUSTRY CANADA, OSB 303 - 451 TALBOT STREET LONDON, ONTARIO, N6A 5C9 Tel.: (519) 645-5141, Fax: 645-5139 JOHNSON, BERT JEFFREY PRICEWATERHOUSECOOPERS INC. 2300 - ONE LOMBARD PLACE WINNIPEG, MANITOBA, R3B 0X6 Tel.: (204) 926-2441, Fax: 944-1020 JOHNSON, DAVID A PRICEWATERHOUSECOOPERS INC. 2300-ONE LOMBARD PLACE WINNIPEG, MANITOBA, R3B 0X6 Tel.: (204) 946-2332, Fax: 944-1020 JOHNSON, DOUGLAS BRUCE ERNST & YOUNG INC. PACIFIC CENTRE 700 WEST GEORGIA ST., P.O. BOX 10101 VANCOUVER, BRITISH COLUMBIA, V7Y 1C7 Tel.: (604) 891-8334, Fax: 643-5422 JONES, DOUGLAS OWEN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 300-300 LAKESHORE DRIVE BARRIE, ONTARIO, L4N 0B4 Tel.: (705) 726-6331, Fax: 722-8049 JONES, JAMES CHESTER MEYERS NORRIS PENNY LIMITED 3425 - 2 AVENUE SOUTH LETHBRIDGE, ALBERTA, T1J 4V1 Tel.: (403) 380-1600, Fax: 329-4631 JONES, RANDOLPH P PRICEWATERHOUSECOOPERS INC. 701 - 860 MAIN STREET MONCTON, NEW BRUNSWICK, E1C 1G2 Tel.: (506) 859-8822, Fax: 859-8829 JORDAN, PHILIPPE SAMSON BELAIR / DELOITTE & TOUCHE INC. 3000 - 1 PLACE VILLE-MARIE MONTREAL, QUEBEC, H3B 4T9 Tel.: (514) 393-8386, Fax: 390-4103 JOSEPH, MELANIE SUE A. FARBER & PARTNERS INC. 300 - 1200 SHEPPARD AVENUE EAST NORTH YORK, ONTARIO, M2K 2R8 Tel.: (416) 496-9648, Fax: 496-9651 JUDD, GREGORY KPMG INC. PO BOX 31, STATION COMMERCE COURT TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3733, Fax: 777-3364 JURKSAITIS, DANUTE IRENA 34 HEWITT AVENUE TORONTO, ONTARIO, M6R 1Y3 Tel.: (416) 531-5414, Fax: 531-5414 KANABAR, RAKESH LALIT ERNST & YOUNG INC. 222 BAY STREET, 16TH FLOOR TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2170, Fax: 943-3300 KAPLAN, ROBERT 1483 HASTINGS DRIVE LONDON, ONTARIO, N5X 1B2 Tel.: (519) 642-1996, Fax: 642-7458 KEARL, MARK ANTHONY RSM RICHTER INC. 1410, 530 - 8TH AVENUE S.W. CALGARY, ALBERTA, T2P 3S8 Tel.: (403) 233-8462, Fax: 233-8688 KEEBLE, JEFF DELOITTE & TOUCHE INC. PO BOX 49279, FOUR BENTALL CENTRE 2800 - 1055 DUNSMUIR ST. VANCOUVER, BRITISH COLUMBIA, V7X 1P4 Tel.: (604) 640-3121, Fax: 685-4046 KELLY, MARC EDWARD HARDIE & KELLY INC. 206 - 5800 2ND STREET SW CALGARY, ALBERTA, T2H 0H2 Tel.: (403) 252-1766, Fax: 640-0591 KEMP-GEE, ALAN KEITH 3725 CREERY AVENUE WEST VANCOUVER, BRITISH COLUMBIA, V7V 2M4 Tel.: (604) 926-4002, Fax: 926-2342 KERBEL, JEFFREY DANIEL ERNST & YOUNG INC. 222 BAY ST., TD CENTRE, P.O. BOX 251 TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-3545, Fax: 943-3300 KIBEL, ILAN THE FULLER LANDAU GROUP INC. 151 BLOOR STREET, 12 FLOOR TORONTO, ONTARIO, M5S 1S4 Tel.: (416) 645-6506, Fax: 645-6501 KIDECKEL, JOEL WAYNE SHINER KIDECKEL ZWEIG INC. 4 - 10 WEST PEARCE STREET RICHMOND HILL, ONTARIO, L4B 1B6 Tel.: (905) 709-9950, Fax: 709-9952 KIDECKEL, MURRAY HARRY SHINER KIDECKEL ZWEIG INC. 4 - 10 WEST PEARCE STREET RICHMOND HILL, ONTARIO, L4B 1B6 Tel.: (905) 763-2436, Fax: 709-9952 KILLEN, RICHARD JOHN RICHARD KILLEN & ASSOCIATES LTD. 402-2130 LAWRENCE AVE. EAST SCARBOROUGH, ONTARIO, M1R 3A6 Tel.: (416) 285-9511, Fax: 285-9564 KINSMAN, GEORGE ERNST & YOUNG INC. 1959 UPPER WATER STREET, 13TH FLOOR HALIFAX, NOVA SCOTIA, B3J 2Z1 Tel.: (902) 421-6282, Fax: 420-0503 KIRBY, JAMES ARTHUR PRICEWATERHOUSECOOPERS INC. 802-215 WATER STREET, ATLANTIC PLACE ST. JOHN'S, NEWFOUNDLAND, A1C 6C9 Tel.: (709) 722-3883, Fax: 722-5874 KISLUK, FRANK SHELDON FRANK S. KISLUK LIMITED 307A DANFORTH AVENUE TORONTO, ONTARIO, M4K 1N7 Tel.: (416) 463-9440, Fax: 778-6016 KLARAY, C. THOMAS PRICEWATERHOUSECOOPERS INC. 10088-102 AVENUE, 1501 TOR. DOM. TOWER EDMONTON, ALBERTA, T5J 2Z1 Tel.: (780) 441-6706, Fax: 441-6776 KLINE, RICHARD SCHWARTZ LEVITSKY FELDMAN INC. 1167 CALEDONIA ROAD TORONTO, ONTARIO, M6A 2X1 Tel.: (416) 785-5353, Fax: 784-3025 KOFMAN, ROBERT DAVID RSM RICHTER INC. 1900 - 200 KING STREET WEST TORONTO, ONTARIO, M5H 3T4 Tel.: (416) 932-8000, Fax: 932-6249 KORNUTA, NAIDA MEYERS NORRIS PENNY LIMITED 701 119 - 4TH AVENUE SOUTH SASKATOON, SASKATCHEWAN, S7K 5X2 Tel.: (306) 664-8387, Fax: 242-7844 KOSMYNKO, PATRICIA DARLENE A.C. WARING & ASSOCIATES INC. 820, 10123-99 STREET, SUNLIFE PLACE EDMONTON, ALBERTA, T5J 3H1 Tel.: (780) 424-9944, Fax: 424-9646 KOVACK, DOUGLAS JON 204-1922 WYANDOTTE ST.E., IMPERIAL BLDG WINDSOR, ONTARIO, N8Y 1E4 Tel.: (519) 977-0344, Fax: 977-8976 KOVSHOFF, MICHAEL M. DIAMOND & ASSOCIATES/ASSOCIES INC. 400 - 345 VICTORIA AVENUE WESTMOUNT, QUEBEC, H3Z 2N2 Tel.: (514) 483-2303, Fax: 483-2373 KOZLOWSKI, MARIE DOROTHY DAVIS DAIGNAULT SCHICK LTD 830, 840 - 7TH AVENUE S.W. CALGARY, ALBERTA, T2P 3G2 Tel.: (403) 262-3394, Fax: 269-3540 KRIEGER, JONATHAN DAVID GRANT THORNTON LIMITED ROYAL BANK PLAZA 200 BAY ST., SOUTH TOWER, 19th FL. TORONTO, ONTARIO, M5J 2P9 Tel.: (416) 360-5055, Fax: 360-4949 KRIEGER, LEONARD 26 RITA CRESCENT SASKATOON, SASKATCHEWAN, S7N 2L5 KRIEGER, PERRY PERRY KRIEGER & ASSOCIATES INC. 202-40 WYNFORD DRIVE DON MILLS, ONTARIO, M3C 1J5 Tel.: (416) 447-7200, Fax: 447-0082 KROEGER, VICTOR PAUL DELOITTE & TOUCHE INC. 3000 - 700 SECOND STREET S.W. CALGARY, ALBERTA, T2P 0S7 Tel.: (403) 267-0607, Fax: 263-2390 KROLL, JEREMY NORMAN A. FARBER & PARTNERS INC. 300 - 1200 SHEPPARD AVENUE EAST TORONTO, ONTARIO, M2K 2R8 Tel.: (416) 496-1200, Fax: 496-9651 KWASNICKY, DEBORA V. KPMG INC. 900-777 DUNSMUIR STREET VANCOUVER, BRITISH COLUMBIA, V7Y 1K3 Tel.: (604) 691-3573, Fax: 691-3036 LABARRE, SYLVIE ROY, METIVIER, ROBERGE INC. 450, BOUL. BOIS-FRANCS NORD VICTORIAVILLE, QUEBEC, G6P 1H3 Tel.: (819) 758-0696, Fax: 758-2158 LABBE, NATHALY SAMSON BELAIR / DELOITTE & TOUCHE INC. 400 - 925, CHEMINI ST-LOUIS QUEBEC, QUEBEC, G1S 4Z4 Tel.: (418) 624-5372, Fax: 624-0414 LABELLE, ANDRE LABELLE, MARQUIS INC. 205 - 1695, BOUL. LAVAL LAVAL, QUEBEC, H7S 2M2 Tel.: (450) 967-5525, Fax: 967-1871 LABERGE, PIERRE 5405, AVENUE DES SAULES MONTREAL, QUEBEC, H1T 2J3 Tel.: (514) 251-2331, Fax: 251-2331 LACASSE, MICHEL RAYMOND, CHABOT INC. 639 RUE L'ALLIER MONT-LAURIER, QUEBEC, J9L 3P5 Tel.: (819) 623-6695, Fax: 623-2316 LACASSE, PIERRE RAYMOND, CHABOT INC. 158, RUE MGR TESSIER OUEST ROUYN-NORANDA, QUEBEC, J9X 2S6 Tel.: (819) 764-6636, Fax: 762-3306 LACHANCE, FREDERIC APPEL & CO. INC 900 - 1 WESTMOUNT SQUARE MONTREAL, QUEBEC, H3Z 2P9 Tel.: (514) 932-4115, Fax: 932-9195 LACHANCE, STEPHANE DEMERS BEAULNE LACHANCE INC. 2010-1100, BOUL. RENE-LEVESQUE OUEST MONTREAL, QUEBEC, H3B 4N4 Tel.: (514) 878-9631, Fax: 393-8794 LACHANCE, SYLVAIN RAYMOND, CHABOT INC. 200 - 888, RUE ST-JEAN QUEBEC, QUEBEC, G1R 5H6 Tel.: (418) 647-3078, Fax: 647-2633 LACROIX, CLAUDE M. BELHUMEUR, PRONOVOST INC. 202- 1350, RUE ROYALE TROIS-RIVIERES, QUEBEC, G9A 4J4 Tel.: (819) 697-0009, Fax: 697-0020 LAFLAMME, GAETAN PETRIE RAYMOND INC. 1000 - 255, BOULEVARD CREMAZIE EST MONTREAL, QUEBEC, H2M 1M2 Tel.: (514) 342-4740, Fax: 737-4049 LAFRENIERE, MARC RAYMOND, CHABOT INC. 400 - 15, BOULEVARD GAMELIN GATINEAU, QUEBEC, J8Y 1V4 Tel.: (819) 770-9833, Fax: 770-4784 LAFRENIERE, MARC RAYMOND, CHABOT INC. 2505, BOULEVARD ST-LAURENT OTTAWA, ONTARIO, K1H 1E4 Tel.: (613) 236-2211, Fax: 236-9817 LAFRENIERE, PAUL RAYMOND, CHABOT INC. TOUR DE LA BANQUE NATIONALE 1900 - 600, RUE DE LA GAUCHETIERE O. MONTREAL, QUEBEC, H3B 4L8 Tel.: (514) 879-1385, Fax: 878-2100 LALANDE, LYNDA H.H. DAVIS & ASSOC. INC. 400 - 3333 GRAHAM BOULEVARD MONTREAL, QUEBEC, H3R 3L5 Tel.: (514) 341-5511, Fax: 342-0589 LANDAU, HOWARD RICHARD KILLEN & ASSOCIATES LTD. 402 - 2130 LAWRENCE AVENUE EAST SCARBOROUGH, ONTARIO, M1R 3A6 Tel.: (416) 285-9511, Fax: 285-9564 LANDERS, ROSS DAVID GREEN JAIN WEDLAKE INCORPORATED 315-7001 MUMFORD RD.,HALIFAX SHOPPING CR HALIFAX, NOVA SCOTIA, B3L 4N9 Tel.: (902) 453-6600, Fax: 453-9257 LANDRY, MICHEL SAMSON BELAIR / DELOITTE & TOUCHE INC. 400- 925, CHEMIN ST-LOUIS QUEBEC, QUEBEC, G1S 4Z4 Tel.: (418) 624-3333, Fax: 624-0414 LANGEVIN, LAURENT 406-8 RIVERSIDE DRIVE ST-LAMBERT, QUEBEC, J4S 1Y5 Tel.: (450) 671-6858 LANGEVIN, LOUIS OLIVIER RAYMOND, CHABOT INC. 2001-1050 CASAVANT OUEST ST-HYACINTHE, QUEBEC, J2S 8B9 Tel.: (450) 774-4300, Fax: 771-0421 LANGLOIS, REAL 4510, RUE PAPINEAU, 1e ETAGE MONTREAL, QUEBEC, H2H 1V1 Tel.: (514) 521-7235, Fax: 521-2532 LAPERRIERE, SYLVIE INDUSTRIE CANADA, BSF 1141, ROUTE DE L'EGLISE, 4e ETAGE SAINTE-FOY, QUEBEC, G1V 3W5 Tel.: (418) 649-6401, Fax: 648-4120 LAPOINTE, RICHARD PIERRE ROY & ASSOCIES INC. 802 - 1290 RUE ST-DENIS MONTREAL, QUEBEC, H2X 3J7 Tel.: (514) 282-8667, Fax: 282-9667 LAPOINTE, SYLVAIN ABERBACK LAPOINTE & ASSOCIES INC., SYNDIC 1510 - 1080 COTE DU BEAVER HALL MONTREAL, QUEBEC, H2Z 1S8 Tel.: (514) 395-0570, Fax: 395-0571 LAPORTE, PIERRE ERNST & YOUNG INC. 2400 - 1 PLACE VILLE MARIE MONTREAL, QUEBEC, H3B 3M9 Tel.: (514) 874-4383, Fax: 395-4933 LAROUCHE, MICHEL MALLETTE SYNDICS ET GESTIONNAIRES INC. PLACE JEAN-LOUIS GAUTHIER 301-198, RUE RACINE EST, C.P. 1360 CHICOUTIMI, QUEBEC, G7H 5G7 Tel.: (418) 693-8888, Fax: 693-4665 LATOUR, LUC JEAN FORTIN & ASSOCIES SYNDIC INC 404- 50, PLACE CREMAZIE OUEST MONTREAL, QUEBEC, H2P 2T1 Tel.: (514) 382-3260, Fax: 382-3477 LAURENCELLE, ANDREE ANNE BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 903 - 200 ELGIN STREET OTTAWA, ONTARIO, K2P 1L5 Tel.: (613) 235-5225, Fax: 235-5220 LAVOIE, MICHEL RAYMOND, CHABOT INC. 1900 - 600, DE LA GAUCHETIERE OUEST MONTREAL, QUEBEC, H3B 4L8 Tel.: (514) 393-4795, Fax: 878-6327 LAW, RUSSELL DAVID MACKAY & COMPANY LTD 1100 - 1177 WEST HASTINGS STREET VANCOUVER, BRITISH COLUMBIA, V6E 4T5 Tel.: (604) 689-3928, Fax: 687-5617 LAZARD, JEAN MAURICE JOSEPH LAZARD & ASSOCIATES INC. 1208 BANK STREET OTTAWA, ONTARIO, K1S 3Y1 Tel.: (613) 567-4357, Fax: 730-5259 LAZARD, JEAN MAURICE JOSEPH LAZARD & ASSOCIATES INC. 1208 BANK ST. OTTAWA, ONTARIO, K1S 3Y1 Tel.: (613) 567-4357, Fax: 730-5259 LAZER, JOEL H LAZER GRANT INC. 400 - 309 MCDERMOT AVENUE WINNIPEG, MANITOBA, R3A 1T3 Tel.: (204) 942-0300, Fax: 957-5611 LEBEL, ERIC RAYMOND, CHABOT INC. 400 - 5811, BOUL. TASCHEREAU BROSSARD, QUEBEC, J4Z 1A5 Tel.: (514) 875-6633, Fax: 875-6632 LEBEL, JEAN-FRANCOIS 204 - 50, BOULEVARD ST-RAYMOND GATINEAU, QUEBEC, J8Y 1R7 Tel.: (819) 595-1800, Fax: 595-0077 LEBLANC, PIERRE GROUPE LEBLANC SYNDIC INC. 202 - 1083 BOUL. CURE-LABELLE BLAINVILLE, QUEBEC, J7C 3M9 Tel.: (450) 419-4236, Fax: 419-9520 LEBLANC, STEPHANIE PRICEWATERHOUSECOOPERS INC. 2800 - 1250, BOUL. RENE-LEVESQUE O. MONTREAL, QUEBEC, H3B 2G4 Tel.: (514) 205-5000, Fax: 205-5694 LEBLOND, MICHEL LEBLOND ET ASSOCIES INC. 621 BOUL. CHAREST EST QUEBEC, QUEBEC, G1K 3J5 Tel.: (418) 525-4641, Fax: 525-4646 LEBLOND, STEPHANE LEBLOND ET ASSOCIES INC. 621 BOUL CHAREST EST QUEBEC, QUEBEC, G1K 3J5 Tel.: (418) 525-4641, Fax: 525-4646 LEDGERWOOD, ARCHIE WILLIAM 2258 NEWIS BAY REGINA, SASKATCHEWAN, S4V 2S5 Tel.: (306) 789-4785, Fax: 757-4753 LEDUC, RENE C. SAMSON BELAIR / DELOITTE & TOUCHE INC. 3000-1 PLACE VILLE MARIE MONTREAL, QUEBEC, H3B 4T9 Tel.: (514) 393-7810, Fax: 390-4103 LEE, DOUGLAS SCOTT DOUG LEE & ASSOCIATES INC. 600 - 3 FAN TAN ALLEY VICTORIA, BRITISH COLUMBIA, V8W 3G9 Tel.: (250) 360-4003, Fax: 360-4008 LEE, GORDON RUMANEK & COMPANY LTD. 714 - 1280 FINCH AVE. WEST NORTH YORK, ONTARIO, M3J 3K6 Tel.: (416) 665-8326, Fax: 665-7634 LEE, HUEY DELOITTE & TOUCHE INC. TD CENTRE 1900-79 WELLINGTON ST. WEST, PO BOX 29 TORONTO, ONTARIO, M5K 1B9 Tel.: (416) 601-4496, Fax: 601-6390 LEET, DONALD ALLEN CORPORATE NAVIGATORS INC. 104 - 1454 DRESDEN ROW HALIFAX, NOVA SCOTIA, B3J 3T5 Tel.: (902) 425-3054, Fax: 492-3758 LEGALL, COLLIN JOEL LAZER GRANT INC. 400 - 309 MCDERMOT AVENUE WINNIPEG, MANITOBA, R3A 1T3 Tel.: (204) 942-0300, Fax: 957-5611 LEITCH, DONNA M 205 - 713 DAVIS DRIVE NEWMARKET, ONTARIO, L3Y 2R3 Tel.: (905) 853-6765, Fax: 853-7392 LELIEVRE, JEAN ROY, METIVIER, ROBERGE INC. 210-2960 BOULEVARD LAURIER SAINTE-FOY, QUEBEC, G1V 4S1 Tel.: (418) 651-5500, Fax: 651-8077 LEM, MATTHEW ERIC BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE POBOX 33, ROYAL BANK PL., 32nd FL.,SOUTH TORONTO, ONTARIO, M5J 2J9 Tel.: (416) 369-3126, Fax: 865-0904 LEMIEUX, PIERRE LEMIEUX POMERLEAU & ASSOCIES INC. 399 BOUL. ALEXANDRE TACHE GATINEAU, QUEBEC, J9A 1M6 Tel.: (819) 770-6854, Fax: 770-0505 LEMIEUX, PIERRE LEMIEUX POMERLEAU & ASSOCIES INC. 399 BOUL. ALEXANDRE TACHE GATINEAU, QUEBEC, J9A 1M6 Tel.: (819) 770-3760, Fax: 770-0505 LENART, KATHY MAY TAYLOR LEIBOW INC. 802-105 MAIN STREET EAST HAMILTON, ONTARIO, L8N 1G6 Tel.: (905) 523-0003, Fax: 523-2979 LEONG, CHEE-KONG 150 HAMPTON AVENUE TORONTO, ONTARIO, M4K 2Z1 Tel.: (416) 778-1359, Fax: 778-6659 LEPINE, RICHARD KPMG INC. 1000 - 2000, AVENUE MCGILL COLLEGE MONTREAL, QUEBEC, H3A 3N4 Tel.: (514) 840-2501, Fax: 840-2121 LEROUX, RUSSELL VINCENT ERNST & YOUNG (THUNDER BAY) INC. 979 ALLOY DRIVE, THIRD FLOOR THUNDER BAY, ONTARIO, P7B 5Z8 Tel.: (807) 345-6571, Fax: 345-0032 LESSARD, MARTINE PRICEWATERHOUSECOOPERS INC. 7059, AVENUE CHRISTOPHE-COLOMB MONTREAL, QUEBEC, H2S 2H4 Tel.: (514) 521-5188, Fax: 521-5032 LEVINSON, YITZCHOK 49 HILLMOUNT AVENUE TORONTO, ONTARIO, M6B 1X3 Tel.: (416) 785-7073 LEVY, HYLTON BRETT A. FARBER & PARTNERS INC. 1200 SHEPPARD AVENUE EAST NORTH YORK, ONTARIO, M2K 2R8 Tel.: (416) 496-3734, Fax: 496-9651 LEVY, MICHAEL GUY MEYERS NORRIS PENNY LIMITED 300, 622 - 5TH AVE. S.W. CALGARY, ALBERTA, T2P 0M6 Tel.: (403) 537-7657, Fax: 537-8437 LEVY, SAMUEL S. SAM LEVY & ASSOCIES INC. 926 - 276, RUE ST-JACQUES OUEST MONTREAL, QUEBEC, H2Y 1N3 Tel.: (514) 282-9999, Fax: 282-6607 LEYSHON-HUGHES, ERNEST RENE M 2377 FOLKESTONE WAY WEST VANCOUVER, BRITISH COLUMBIA, V7S 3E1 Tel.: (604) 925-2399, Fax: 925-2499 LIFMAN, GARY DESMOND A. FARBER & PARTNERS INC. 300 - 1200 SHEPPARD AVENUE EAST NORTH YORK, ONTARIO, M2K 1R8 Tel.: (416) 496-9648, Fax: 496-9651 LINK, ROBERT GARTH SCHONFELD INC. 900 - 220 BAY STREET TORONTO, ONTARIO, M5J 2W4 Tel.: (416) 862-7785, Fax: 862-2136 LIPMAN, HARVEY SEYMOUR PERRY KRIEGER & ASSOCIATES INC. 202 - 40 WYNFORD DRIVE DON MILLS, ONTARIO, M3C 1J5 Tel.: (416) 447-7200, Fax: 447-0082 LITTLE, WILLIAM J 5588 WILLOW STREET VANCOUVER, BRITISH COLUMBIA, V5Z 3S4 Tel.: (604) 261-4125, Fax: 261-4295 LITWIN, GERALD LITWIN BOYADJIAN INC. 2720 - 1 PLACE VILLE-MARIE MONTREAL, QUEBEC, H3B 4G4 Tel.: (514) 875-4000, Fax: 875-0598 LLOYD, PETER BRIAN GRANT THORNTON LIMITED 300 - 888 FORT STREET VICTORIA, BRITISH COLUMBIA, V8W 1H8 Tel.: (250) 383-4191, Fax: 381-4623 LOGAN-KLASSEN, JENNIFER DELOITTE & TOUCHE INC. TD CENTRE 1900 - 79 WELLINGTON ST. W., PO BOX 29 TORONTO, ONTARIO, M5K 1B9 Tel.: (416) 601-5933, Fax: 601-6695 LOISELLE, STANLEY CLAUDE RAYMOND, CHABOT INC. 2505 ST. LAURENT BOULEVARD OTTAWA, ONTARIO, K1H 1E4 Tel.: (613) 737-1679, Fax: 236-9817 LOISELLE, STANLEY CLAUDE RAYMOND, CHABOT INC. 2505 ST. LAURENT BOULEVARD OTTAWA, ONTARIO, K1H 1E4 Tel.: (613) 236-5678, Fax: 236-9817 LOMAS, GEORGE B MEYERS NORRIS PENNY LIMITED 3425 - 2 AVENUE SOUTH LETHBRIDGE, ALBERTA, T1J 4V1 Tel.: (403) 380-1600, Fax: 329-4631 LONG, DAVID LOUIS FONTAINE & ASSOCIATES INC 430 WESTMOUNT AVENUE SUDBURY, ONTARIO, P3A 5Z8 Tel.: (705) 560-1212, Fax: 560-8076 LORTIE, PIERRE SERGE MORENCY ET ASSOCIES INC. 100- 895, BOUL. CHAREST OUEST QUEBEC, QUEBEC, G1N 2C9 Tel.: (418) 650-2000, Fax: 650-2010 LOSLIER, GUY JEAN FORTIN & ASSOCIES SYNDIC INC 200-2360, BOUL. MARIE-VICTORIN EST LONGUEUIL, QUEBEC, J4G 1B5 Tel.: (450) 442-3260, Fax: 928-3477 LOWE, ROBERT EDWARD 1500 WATERSEDGE ROAD MISSISSAUGA, ONTARIO, L5J 1A4 LOWE, TRACEY A. E. SANDS & ASSOCIATES INC. 302 - 5050 KINGSWAY BURNABY, BRITISH COLUMBIA, V5H 4H2 Tel.: (604) 451-5799, Fax: 451-9636 LUDWIG, SERLE TIMOTHY BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE FIRST EDMONTON PLACE 1000, 10665 JASPER AVENUE EDMONTON, ALBERTA, T5J 3S9 Tel.: (780) 428-1671, Fax: 424-2110 LUKCA, JOHN J. LUKCA & ASSOCIES INC. 150 - 7655 BOUL. NEWMAN LASALLE, QUEBEC, H8N 1X7 Tel.: (514) 595-3116, Fax: 483-2948 LUM, STEVEN MICHAEL PRICEWATERHOUSECOOPERS INC. PRICEWATERHOUSECOOPERS PLACE 700 - 250 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 3S7 Tel.: (604) 806-7583, Fax: 806-7806 LYONS, SANDY BRUCE KPMG INC. 500 LETHBRIDGE CENTRE TOWER 400 - 4 AVENUE SOUTH LETHBRIDGE, ALBERTA, T1J 4E1 Tel.: (403) 380-5700, Fax: 380-5760 LYONS, SYLVIE BERNIER & ASSOCIES, SYNDIC DE FAILLITES INC. 226, Rue Papineau GATINEAU, QUEBEC, J8X 1W6 Tel.: (819) 777-8666, Fax: 777-3336 MACDONALD, EDWARD ALEXANDER GREEN JAIN WEDLAKE INCORPORATED 315-7001 MUMFORD ROAD, TOWER 1 HALIFAX, NOVA SCOTIA, B3L 4N9 Tel.: (902) 453-6600, Fax: 453-9257 MACKEY, MICHAEL WALLACE DELOITTE & TOUCHE INC. BCE PLACE 1400 - 181 BAY STREET TORONTO, ONTARIO, M5J 2V1 Tel.: (416) 601-4483, Fax: 601-6390 MACKIN, IAN PATRICK MACKIN & ASSOCIATES INC. 405, 4901 - 48TH STREET RED DEER, ALBERTA, T4N 6M4 Tel.: (403) 342-5380, Fax: 342-5388 MACPHERSON, JAMES ALEXANDER 78 HOILE DRIVE AJAX, ONTARIO, L1Z 1N1 Tel.: (905) 426-9925 MACRAE, DANA 92 ERB STREET EAST WATERLOO, ONTARIO, N2J 4B8 Tel.: (519) 886-1677, Fax: 946-1361 MADEJ, MALGORZATA SEGAL & PARTNERS INC. 500 - 2005 SHEPPARD AVENUE EAST TORONTO, ONTARIO, M2J 5B4 Tel.: (416) 391-4499, Fax: 391-2285 MADORE, PIERRE RAYMOND, CHABOT INC. 12025 - 1e AVENUE ST-GEORGES EST, BEAUCE, QUEBEC, G5Y 2E2 Tel.: (418) 228-2821, Fax: 227-5058 MAINVILLE, MARTINE RAYMOND, CHABOT INC. 300 - 370, CHEMIN DE CHAMBLY LONGUEUIL, QUEBEC, J4H 3Z6 Tel.: (450) 679-5510, Fax: 679-5511 MAJ, KATHERINE A. INDUSTRY CANADA, OSB 510 - 639 - 5TH AVENUE S.W. CALGARY, ALBERTA, T2P 0M9 Tel.: (403) 292-5384, Fax: 292-5188 MAKOVSKIS, ALDIS PRICEWATERHOUSECOOPERS INC. CANADA TRUST CENTRE 900 - 55 KING STREET WEST KITCHENER, ONTARIO, N2G 4W1 Tel.: (519) 579-6300, Fax: 579-8701 MALETTE, STEVEN PRICEWATERHOUSECOOPERS INC. 700 - 99 BANK STREET OTTAWA, ONTARIO, K1P 1E4 Tel.: (613) 755-5979, Fax: 237-7074 MALO, ROBERT MICHEL LE GROUPE BOUDREAU, RICHARD INC. 33 RUE ST-JACQUES, 5 ETAGE MONTREAL, QUEBEC, H2Y 1K9 Tel.: (514) 849-2100, Fax: 849-9292 MALTAIS, MARK EDWARD 10 WHEATLAND AVENUE KANATA, ONTARIO, K2M 2L2 Tel.: (613) 599-7967 MANEL, PHILIP RSM RICHTER INC. 2 PLACE ALEXIS NIHON 2200 - 3500 DE MAISONNEUVE MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3451, Fax: 934-3504 MANKU, JAGJIT SINGH MANKU & ASSOCIATES INC. 302 - 55 CITY CENTER DRIVE MISSISSAUGA, ONTARIO, L5B 1M3 Tel.: (905) 272-6870, Fax: 272-2427 MANNING, DONALD N D. MANNING & ASSOCIATES INC. 520 - 625 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 2T6 Tel.: (604) 683-8030, Fax: 683-8327 MANSKI, UWE BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE ROYAL BANK PLAZA 32ND FLOOR TORONTO, ONTARIO, M5J 2J9 Tel.: (416) 865-0210, Fax: 865-0904 MANZOOR, NAVEED ZAFFAR RSM RICHTER INC. 1100 - 200 KING STREET WEST TORONTO, ONTARIO, M5H 3T4 Tel.: (416) 932-6015, Fax: 932-6200 MARCHAND, BRUNO MARCHAND SYNDICS INC. 210 - 1717, BOULEVARD ST-MARTIN OUEST LAVAL, QUEBEC, H7S 1N2 Tel.: (450) 686-3990, Fax: 686-6911 MARCHAND, GEORGES E MARCHAND SYNDICS INC. 10455, RUE LAVERDURE MONTREAL, QUEBEC, H3L 2L5 Tel.: (514) 381-7791, Fax: 381-7796 MARCOUX, RAYMOND GROUPE THIBAULT, VAN HOUTTE & ASSOCIES LTEE 100-70, RUE DALHOUSIE, EDIFICE FLYNN QUEBEC, QUEBEC, G1K 4B2 Tel.: (418) 649-0767, Fax: 649-1518 MARGLES, PHILIP L APPEL & CO. INC 900 - 1 WESTMOUNT SQUARE MONTREAL, QUEBEC, H3Z 2P9 Tel.: (514) 932-4115, Fax: 932-6766 MARINEAU, JOCELYN JEAN FORTIN & ASSOCIES SYNDIC INC 390-2, 1173, BOUL. CHAREST OUEST QUEBEC, QUEBEC, G1N 2C9 Tel.: (418) 683-5222, Fax: 442-0996 MARKHAM, PETER P.F. MARKHAM & ASSOCIATES INC. 203 - 265 CARLING AVENUE OTTAWA, ONTARIO, K1S 2E1 Tel.: (613) 237-8484 MARLEAU, MICHEL ERNST & YOUNG INC. 2400 - 1 PLACE VILLE MARIE MONTREAL, QUEBEC, H3B 3M9 Tel.: (514) 874-4457, Fax: 395-4933 MARQUIS, LUC LABELLE, MARQUIS INC. 205 - 1695, BOUL. LAVAL LAVAL, QUEBEC, H7S 2M2 Tel.: (450) 967-5525, Fax: 967-1871 MARSHALL, ALLAN DOUGLAS ALLAN MARSHALL & ASSOCIATES INC. 400-53 KING ST.,PO BOX 7197,STATION A SAINT JOHN, NEW BRUNSWICK, E2L 4S6 Tel.: (506) 634-7850, Fax: 634-0945 MARSHALL, SCOTT GORDON ALLAN MARSHALL & ASSOCIATES INC. 400 - 53 KING STREET SAINT JOHN, NEW BRUNSWICK, E2L 4S6 Tel.: (506) 634-7850, Fax: 634-0945 MARTIN, PIERRE RAYMOND, CHABOT INC. EDIFICE 255 RACINE 800 - 255 RUE RACINE EST CHICOUTIMI, QUEBEC, G7H 5E1 Tel.: (418) 549-1717, Fax: 549-5356 MARTIN, ROBERT B M PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 869-1130, Fax: 863-0926 MARTIN, SHIRLEY ELIZABETH 77 AVENUE ROAD, PH.6 TORONTO, ONTARIO, M5R 3R8 Tel.: (416) 962-7167, Fax: 962-7190 MARTIN, TODD MAXWELL KPMG INC. 900 - 777 DUNSMUIR STREET VANCOUVER, BRITISH COLUMBIA, V7Y 1K3 Tel.: (604) 691-3563, Fax: 691-3036 MARTYN, REBECCA LYNN HOYES, MICHALOS & ASSOCIATES INC. 204 - 607 KING STREET WEST KITCHENER, ONTARIO, N2G 1C7 Tel.: (519) 747-0660, Fax: 747-2418 MASSI, RAYMOND RSM RICHTER INC. 2200 - 2 PLACE ALEXIS NIHON MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3537, Fax: 934-3477 MATHEW, JOSEPH MATHEW & ASSOCIATES LTD. 700 - 55 TOWN CENTRE COURT TORONTO, ONTARIO, M1P 4X4 Tel.: (416) 915-3320, Fax: 915-3324 MAY, ALEXANDER G ALEXANDER G. MAY INC. 300 - 604 COLUMBIA STREET NEW WESTMINSTER, BRITISH COLUMBIA, V3M 1A5 Tel.: (604) 524-9988, Fax: 524-0187 MAYNARD, MARY ELIZABETH BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 202 - 888 REGENT STREET SUDBURY, ONTARIO, P3E 6C6 Tel.: (705) 671-3336, Fax: 671-9552 MAZUR, CHRISTOPHER JOHN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 805 - 25 MAIN STREET WEST HAMILTON, ONTARIO, L8P 1H1 Tel.: (905) 524-1008, Fax: 570-0249 MCCART, KEVIN L. SURGESON CARSON ASSOCIATES INC. 8 - 99 FIFTH AVENUE OTTAWA, ONTARIO, K1S 5K4 Tel.: (613) 567-6434, Fax: 567-0752 MCCULLOCH, MATTHEW VICTOR B. BILL McCULLOCH & ASSOCIATES INC. 300, 10612 - 124 STREET EDMONTON, ALBERTA, T5N 1S4 Tel.: (780) 451-4357, Fax: 482-4759 MCKENNA, JOHN PATRICK PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 941-8314, Fax: 941-8378 MCKEOWN, CLARK BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE ROYAL BANK PLAZA, PO BOX 33 TORONTO, ONTARIO, M5J 2J9 Tel.: (416) 369-6126, Fax: 865-0904 MCKIE, MELINDA CHRISTINE DELOITTE & TOUCHE INC. PO BOX 49279, FOUR BENTALL CENTRE 2800 - 1055 DUNSMUIR ST., PO BOX 49279 VANCOUVER, BRITISH COLUMBIA, V7X 1P4 Tel.: (604) 640-3253, Fax: 685-4046 MCMAHON, ROBIN LEE ERNST & YOUNG INC. COMMODITY EXCHANGE TOWER 2700 - 360 MAIN STREET WINNIPEG, MANITOBA, R3C 4G9 Tel.: (204) 947-6519, Fax: 956-0138 MEADOWS, SHELLY DARLENE ERNST & YOUNG INC. ERNST & YOUNG TOWER 222 BAY STREET, TD CENTRE TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2799, Fax: 943-3300 MEAKIN, NIGEL DOMINIC PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 814-5807, Fax: 941-8378 MEDAKOVIC, GEORGE KPMG INC. CLARIDGE EXECUTIVE CENTRE 144 PINE STREET, P.O.BOX 700 SUDBURY, ONTARIO, P3E 4R6 Tel.: (705) 675-8500, Fax: 675-7586 MELDRUM, ROBERT GORDON PRICEWATERHOUSECOOPERS INC. THE PRINCETON TOWER 200, 123 2ND AVENUE SOUTH SASKATOON, SASKATCHEWAN, S7K 7E6 Tel.: (306) 668-5949, Fax: 653-3813 MENDLOWITZ, BENNY MENDLOWITZ & ASSOCIATES INC. 1906-4950 YONGE STREET, MADISON CENTRE TORONTO, ONTARIO, M2N 6K1 Tel.: (416) 512-9200, Fax: 512-9800 MESSIER, RICHARD J ERNST & YOUNG INC. 2400-1 PLACE VILLE MARIE MONTREAL, QUEBEC, H3B 3M9 Tel.: (514) 875-6060, Fax: 871-8713 METIVIER, ERIC ROY, METIVIER, ROBERGE INC. 210-2960, BOULEVARD LAURIER SAINTE-FOY, QUEBEC, G1V 4S1 Tel.: (418) 651-5500, Fax: 651-8077 MICHALOS, THEODORE ALEXANDROS HOYES, MICHALOS & ASSOCIATES INC. 204 - 607 KING STREET WEST KITCHENER, ONTARIO, N2G 1C7 Tel.: (519) 747-0660, Fax: 747-2418 MICHROWSKI, KAROL GEORGE 8 KING STREET, P.O.BOX 461 CLINTON, ONTARIO, N0M 1L0 Tel.: (519) 482-8459, Fax: 482-8460 MIGUS, EUGENE PHILIP BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 680 - 33 CITY CENTRE DRIVE MISSISSAUGA, ONTARIO, L5B 2N5 Tel.: (905) 615-8787, Fax: 615-1333 MIHALCHEON, DONNA MARIE KPMG INC. 300, 3205 - 32nd STREET VERNON, BRITISH COLUMBIA, V1T 9A2 Tel.: (250) 503-5305, Fax: 545-6440 MILLER, ANTONINA A. MILLER & ASSOCIATES INC. 202 - 2555 EGLINTON AVENUE EAST TORONTO, ONTARIO, M1K 5J1 Tel.: (416) 261-6610, Fax: 261-6794 MILLER, FRANKLIN CLIFFORD CANADIAN LIFE & HEALTH INSURANCE CO. 1 QUEEN STREET EAST TORONTO, ONTARIO, M5C 2X9 Tel.: (416) 359-2985, Fax: 955-9688 MILLER, LEONARD EDWARD LEON MILLER GROUP INC. 206-10050-112 ST. EDMONTON, ALBERTA, T5K 2J1 Tel.: (780) 455-7100, Fax: 452-9047 MINGIE, SUSAN LYNN DELOITTE & TOUCHE INC. 4210 KING STREET EAST KITCHENER, ONTARIO, N2P 2G5 Tel.: (519) 650-7701, Fax: 650-7601 MITCHELL, STUART FREDERICK HORWATH ORENSTEIN INC. 1100 - 2 BLOOR STREET EAST TORONTO, ONTARIO, M4W 1A8 Tel.: (416) 596-1711, Fax: 596-7894 MOISAN, CLAUDE LEMIEUX NOLET INC. 1000 - 1265 BOUL. CHAREST O., 10E ETAGE QUEBEC, QUEBEC, G1N 2C9 Tel.: (418) 833-2114, Fax: 833-3191 MONACO, ELIZABETH LEA GRANT THORNTON LIMITED 200 BAY STREET, P.O. BOX 55, ROYAL BANK TORONTO, ONTARIO, M5J 2P9 Tel.: (416) 366-0100, Fax: 360-4949 MORAWETZ, RICHARD ANTHONY KPMG INC. STATION COMMERCE COURT 3300 COMMERCE COURT W.,P.O. BOX 31 TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3810, Fax: 777-3364 MORENCY, SERGE SERGE MORENCY ET ASSOCIES INC. 100 - 895, BOUL. CHAREST OUEST QUEBEC, QUEBEC, G1N 2C9 Tel.: (418) 650-2000, Fax: 650-2010 MORGAN, JOHN TROTTER & ASSOCIATES COMPANY LIMITED 11 BRADFORD STREET BARRIE, ONTARIO, L4N 3A6 Tel.: (705) 739-7003, Fax: 739-7119 MORGENROTH, DONNA MARIE 16 RAVENGLASS CRESCENT LONDON, ONTARIO, N6G 4K1 Tel.: (519) 434-4167 MORIN, ERIC RAYMOND, CHABOT INC. 255, RUE RACINE EST CHICOUTIMI, QUEBEC, G7H 5E1 Tel.: (418) 549-1717, Fax: 549-5356 MOROSO, GREGORY FRANK G. MOROSO & ASSOCIATES INC. 241 COLUMBIA AVENUE CASTLEGAR, BRITISH COLUMBIA, V1N 1G3 Tel.: (604) 786-6331, Fax: 365-6066 MOROSO, PAUL G G. MOROSO & ASSOCIATES INC. MOROSO, MARKIN & BLAIN 241 COLUMBIA AVENUE CASTLEGAR, BRITISH COLUMBIA, V1N 1G3 Tel.: (250) 365-7287, Fax: 365-6066 MORRISON, ALEXANDER ERNST & YOUNG INC. 1600 - 100 QUEEN STREET OTTAWA, ONTARIO, K1P 1K1 Tel.: (613) 232-1511, Fax: 232-5324 MOSES, JAMES RODERICK EXELBY & PARTNERS LTD. 200, 10908 - 106 AVENUE EDMONTON, ALBERTA, T5H 3Z7 Tel.: (780) 425-7000, Fax: 425-7110 MOUNT, SONYA MARIE THERESA BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 200-1717 2nd AVENUE E.,P.O. BOX 725 OWEN SOUND, ONTARIO, N4K 5W9 Tel.: (519) 372-0188, Fax: 372-0189 MOYNEUR, STEPHAN GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 450, RUE LAVIOLETTE ST-JEROME, QUEBEC, J7Y 2T7 Tel.: (450) 432-3563, Fax: 432-6358 MUELLER, MICHAEL JOSEPH PRICEWATERHOUSECOOPERS INC. ROYAL TRUST TOWER 3000 - TD CENTRE, P.O. BOX 82 TORONTO, ONTARIO, M5K 1G8 Tel.: (416) 365-8160, Fax: 365-8178 MULLETT, T. DEAN PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 814-5724, Fax: 941-8494 MUNRO, CRAIG ANDREW ERNST & YOUNG INC. PACIFIC CENTRE 2200-700 WEST GEORGIA ST.,P.O. BOX 10101 VANCOUVER, BRITISH COLUMBIA, V7Y 1C7 Tel.: (604) 891-8264, Fax: 643-5422 MUNRO, MATTHEW JAMES PRICEWATERHOUSECOOPERS INC. 300 BRUNSWICK HOUSE, 44 CHIPMAN HILL SAINT JOHN, NEW BRUNSWICK, E2L 4B9 Tel.: (506) 653-9426, Fax: 657-4404 MURDOCH, DAVID THOMAS DAVID MURDOCH AND COMPANY LTD. P.O. BOX 223, SHARBOT LAKE, ONTARIO, K0H 2P0 Tel.: (613) 283-7323, Fax: 479-2493 MURPHY, LLOYD BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 925 WEST GEORGIA STREET, 6 FLOOR VANCOUVER, BRITISH COLUMBIA, V6C 3L2 Tel.: (604) 688-5421, Fax: 443-4700 MURRAY, DAVID LLOYD 809-2287 LAKESHORE BOULEVARD WEST TORONTO, ONTARIO, M8V 3Y1 Tel.: (416) 259-6222, Fax: 259-5587 MURRAY, JULIA MARY PRICEWATERHOUSECOOPERS INC. 3100, 111-5TH AVENUE S.W. CALGARY, ALBERTA, T2P 5L3 Tel.: (403) 509-7315, Fax: 781-1825 MacEACHERN, BRYAN RAYMOND, CHABOT INC. 746 BOUL. MANSEAU JOLIETTE, QUEBEC, J6E 3E9 Tel.: (450) 756-8164, Fax: 756-2931 MacGIRR, C GARTH 1203 - 10 DELISLE AVENUE TORONTO, ONTARIO, M4V 3C6 Tel.: (416) 928-1661, Fax: 928-0936 MacKENZIE, GREGORY JOHN KPMG INC. COMMERCE TOWER; PO BOX 1, STN. A 500 - 15 DORCHESTER STREET SYDNEY, NOVA SCOTIA, B1P 6J9 Tel.: (902) 564-6239, Fax: 539-3033 MacKINNON, J. WALTER J. WALTER MacKINNON LTD. CORNWALL VILLAGE SQUARE P.O. BOX 729 CORNWALL, PRINCE EDWARD ISLAND, C0A 1H0 Tel.: (902) 892-2010, Fax: 892-2011 MacKINNON, JAMES ALAN DELOITTE & TOUCHE INC. FORT WILLIAM BUILDING 10 FACTORY LANE ST. JOHN'S, NEWFOUNDLAND, A1C 6H5 Tel.: (709) 576-8480, Fax: 576-8460 MacLEAN, DONALD ARCHIBALD PRICEWATERHOUSECOOPERS INC. 10088-102 AVENUE, 1501 TOR. DOM. TOWER EDMONTON, ALBERTA, T5J 2Z1 Tel.: (780) 441-6704, Fax: 441-6776 MacLEAN, WILLIAM CHARLES 17 SPRUCEWOOD AVENUE ROTHESAY, NEW BRUNSWICK, E2E 2H4 Tel.: (506) 847-0654 MacLEOD, ALLEN WAYNE D & A MACLEOD COMPANY LTD 343 O'CONNOR STREET OTTAWA, ONTARIO, K2P 1V9 Tel.: (613) 236-9111, Fax: 236-6766 MacLEOD, DONALD A D & A MACLEOD COMPANY LTD 343 O'CONNOR STREET OTTAWA, ONTARIO, K2P 1V9 Tel.: (613) 236-9111, Fax: 236-6766 MacLEOD, GREGORY SELDON P.O. BX 1635 BURLINGTON, ONTARIO, L7R 5A1 Tel.: (905) 876-7550, Fax: 637-6271 MacNUTT, JOHN ARNOLD 128 WOLF WILLOW CRESCENT EDMONTON, ALBERTA, T5T 1T2 Tel.: (780) 487-4300 McCAW, JAMES LLOYD KPMG INC. 2000 - 160 ELGIN OTTAWA, ONTARIO, K2P 2P8 Tel.: (613) 560-2815, Fax: 232-4430 McCONNELL, DARRYL RAE BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE ROYAL BANK PLAZA, BOX 33 3200 - 200 BAY STREET TORONTO, ONTARIO, M5J 2J9 Tel.: (416) 865-0210, Fax: 865-0904 McCOURT, PHILIP JOHN ABAKHAN & ASSOCIATES INC. 1120 - 625 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 2T6 Tel.: (604) 689-4255, Fax: 689-4277 McCUAIG, ROBERT LESLIE McCUAIG & COMPANY INCORPORATED 108-255 LACEWOOD DR., CLAYTON CENTRE HALIFAX, NOVA SCOTIA, B3M 4G2 Tel.: (902) 423-3231, Fax: 446-3820 McCULLOCH, WILLIAM WILFRED BILL McCULLOCH & ASSOCIATES INC. 300, 10612 - 124 STREET EDMONTON, ALBERTA, T5N 1S4 Tel.: (780) 451-4357, Fax: 482-4759 McDICKEN, DANIEL WILLIAM MEYERS NORRIS PENNY LIMITED SUITE 710, SUN LIFE PL., 10123-99 STREET EDMONTON, ALBERTA, T5J 3H1 Tel.: (780) 455-1155, Fax: 409-5415 McDONALD, MURRAY ALLAN ERNST & YOUNG INC. 16TH FLOOR, P.O.BOX 251, TD CENTRE TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-3016, Fax: 943-3300 McGILL, RUSSELL JAMES BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE LANDMARK TECHNOLOGY CENTRE 300-1632 DICKSON AVENUE KELOWNA, BRITISH COLUMBIA, V1Y 7T2 Tel.: (250) 763-6700, Fax: 763-4457 McGRAN, CAROL 60 GALLOWAY ROAD TORONTO, ONTARIO, M1E 1W5 Tel.: (416) 724-5367 McINTOSH, DOUGLAS RICHARD KPMG INC. COMMERCE COURT WEST COMMERCE COURT WEST STN BOX 31 TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-8024, Fax: 777-3364 McKAGUE, IVAN ALEXANDER KPMG INC. 3200 DEZIEL DRIVE, 618 GREENWOOD CENTRE WINDSOR, ONTARIO, N8W 5K8 Tel.: (519) 251-3500, Fax: 251-3530 McKEOWN, JOHN DAVID JOHN D. MCKEOWN INC. 13 FIFTH STREET WEST PO BOX 801 CORNWALL, ONTARIO, K6H 5T7 Tel.: (613) 937-4576, Fax: 937-4852 McKINLEY, REBECCA DIANE DELOITTE & TOUCHE INC. 200 - 150 OUELLETTE PLACE WINDSOR, ONTARIO, N8X 1L9 Tel.: (519) 967-0388, Fax: 967-0325 McLAY, BRIAN A McLAY & COMPANY INC. 562 WATERLOO STREET LONDON, ONTARIO, N6B 2P9 Tel.: (519) 433-6703, Fax: 433-1062 McLENNAN, DONALD BRUCE McLENNAN & COMPANY LTD. 200-289 DUFFERIN AVENUE LONDON, ONTARIO, N6B 1Z1 Tel.: (519) 433-4728, Fax: 433-9100 McMAHON, ROBIN LEE ERNST & YOUNG INC. COMMODITY EXCHANGE TOWER 2700 - 360 MAIN STREET WINNIPEG, MANITOBA, R3C 4G9 Tel.: (204) 947-6519, Fax: 956-0138 McMAHON, RONALD GEORGE TODD MCMAHON INC. 525- 744 WEST HASTINGS STREET VANCOUVER, BRITISH COLUMBIA, V6B 6E1 Tel.: (604) 687-6446, Fax: 647-0265 McMORRAN, GORDON JAMES WOLRIGE MAHON LIMITED 400 BURRARD STREET, 9TH FLOOR VANCOUVER, BRITISH COLUMBIA, V6C 3B7 Tel.: (604) 691-6804, Fax: 684-0567 McNEILL, DAVID BRUCE HAYES, MCNEILL & PARTNERS LTD. 823 CANADA AVENUE DUNCAN, BRITISH COLUMBIA, V9L 1V2 Tel.: (250) 746-4406, Fax: 746-1950 McPHEDRAN, NORMAN ALEXANDER PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 815-5085, Fax: 941-8378 NACKAN, ALLAN DAVID A. FARBER & PARTNERS INC. 300-1200 SHEPPARD AVENUE EAST NORTH YORK, ONTARIO, M2K 2R8 Tel.: (416) 496-9648, Fax: 496-9651 NADEAU, ANDRE JEAN FORTIN & ASSOCIES SYNDIC INC 162 - 1 PLACE LAVAL LAVAL, QUEBEC, H7N 1A1 Tel.: (450) 667-6260, Fax: 629-3510 NAKASKA, TIMOTHY PRICEWATERHOUSECOOPERS INC. 3100, 111 - 5TH AVENUE SOUTH WEST CALGARY, ALBERTA, T2P 5L3 Tel.: (403) 509-7300, Fax: 781-1825 NARFASON, HAROLD NEIL ERNST & YOUNG INC. ERNST & YOUNG TOWER 1000, 440-2 AVENUE S.W., CALGARY, ALBERTA, T2P 5E9 Tel.: (403) 206-5067, Fax: 206-5075 NARFASON, HAROLD NEIL ERNST & YOUNG INC. 1000 - 440 - 2 AVENUE S.W. CALGARY, ALBERTA, T2P 5E9 Tel.: (403) 206-5067, Fax: 206-5075 NELSON, ROBERT ROSS DELOITTE & TOUCHE INC. 3000 SCOTIA CENTRE 700 - 2 STREET S.W. CALGARY, ALBERTA, T2P 0S7 Tel.: (403) 267-1750, Fax: 264-2871 NEUDORF, GORDON VICTOR DELOITTE & TOUCHE INC. 2200 - 360 MAIN STREET WINNIPEG, MANITOBA, R3C 3Z3 Tel.: (204) 944-3631, Fax: 947-2689 NEWBURY, SUSAN ISABEL E. SANDS & ASSOCIATES INC. 302 - 5050 KINGSWAY BURNABY, BRITISH COLUMBIA, V5H 4H2 Tel.: (604) 451-5799, Fax: 451-9636 NEWTON, BRAD KPMG INC. 510 - 21 KING STREET WEST HAMILTON, ONTARIO, L8N 3R1 Tel.: (905) 523-2202, Fax: 523-2200 NG, ALEX EN HWA CAMPBELL, SAUNDERS LTD 5040-8171 ACKROYD ROAD RICHMOND, BRITISH COLUMBIA, V6X 3K1 Tel.: (604) 821-9882, Fax: 821-9870 NICOLINI, ISABELLA RSM RICHTER INC. 2200 - 2 PLACE ALEXIS NIHON MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3501, Fax: 934-3504 NIELSEN, MONA GRACE CAMPBELL, SAUNDERS LTD 1000 - 570 GRANVILLE STREET VANCOUVER, BRITISH COLUMBIA, V6C 3P1 Tel.: (604) 915-5556, Fax: 915-5566 NIEWERTH, SYLVIA GROUPE THIBAULT, VAN HOUTTE & ASSOCIES LTEE 300 - 1010, RUE SHERBROOKE OUEST MONTREAL, QUEBEC, H3A 2R7 Tel.: (514) 847-0180, Fax: 847-0181 NOEL, FRANCOIS RAYMOND, CHABOT INC. 103 - 5790 , BOUL. ETIENNE-DALLAIRE LEVIS, QUEBEC, G6V 8V6 Tel.: (418) 647-3151, Fax: 647-9279 NOEL, MARTINE SAMSON BELAIR / DELOITTE & TOUCHE INC. 400- 925, CHEMIN ST-LOUIS QUEBEC, QUEBEC, G1S 4Z4 Tel.: (418) 624-3333, Fax: 624-0414 NOISEUX, GILLES NOISEUX SYNDIC INC. 200 - 1102 BOULEVARD MOODY TERREBONNE, QUEBEC, J6W 3K9 Tel.: (450) 492-0200, Fax: 492-0194 NORDSTROM, RONALD JAMES ALGER & ASSOCIATES INC. 312, 9707 - 110 STREET EDMONTON, ALBERTA, T5K 2L9 Tel.: (780) 442-1989, Fax: 413-9666 NORONHA, DAVID JOSEPH BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 17310 YONGE ST. UNIT 2, GATES OF YORK PL NEWMARKET, ONTARIO, L3Y 7R8 Tel.: (905) 898-5950, Fax: 898-0028 NORRISH, VALERIE MAE ALGER & ASSOCIATES INC. 400, 602 - 11TH AVENUE SW CALGARY, ALBERTA, T2R 1J8 Tel.: (403) 296-2973, Fax: 296-2988 NYHOLT, JOHN WILLIAM PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 815-5086, Fax: 941-8494 NYKYFORUK, BARRY LEE BILL McCULLOCH & ASSOCIATES INC. 200, 550 - 11TH AVENUE S.W. CALGARY, ALBERTA, T2R 1M7 Tel.: (403) 232-6220, Fax: 232-6262 O'BRIEN, DAVID 185 CHERCOVER DRIVE THUNDER BAY, ONTARIO, P7G 1A6 Tel.: (807) 767-1767 OAKMAN, BRADLEY JAMES SHINER KIDECKEL ZWEIG INC. 4-10 WEST PEARCE STREET RICHMOND HILL, ONTARIO, L4B 1B6 Tel.: (905) 709-9950, Fax: 709-9952 ODHAMS, GUY WILLIAM LYNCH ALGER & ASSOCIATES INC. 400, 602-11 AVENUE SW CALGARY, ALBERTA, T2R 1J8 Tel.: (403) 296-3143, Fax: 296-2988 ODHAMS, GUY WILLIAM LYNCH ALGER & ASSOCIATES INC. 400, 602-11 AVENUE SW CALGARY, ALBERTA, T2R 1J6 Tel.: (403) 298-5800, Fax: 296-2988 ODHAMS, GUY WILLIAM LYNCH ALGER & ASSOCIATES INC. 400, 602-11 AVENUE SW CALGARY, ALBERTA, T2R 1J6 Tel.: (403) 298-5800, Fax: 296-2988 OKOLITA, JOSEPH ANDREW CAMERON - OKOLITA INC. BANK OF CANADA BUILDING 650 - 2220 12TH AVENUE REGINA, SASKATCHEWAN, S4P 0M8 Tel.: (306) 359-7131, Fax: 359-7144 ORR, ANDREA GWENN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 3630 RHODES DRIVE WINDSOR, ONTARIO, N8W 5A4 Tel.: (519) 944-6900, Fax: 944-6116 ORRELL, D. GEOFFREY E. SANDS & ASSOCIATES INC. 205 - 20651 - 56TH AVENUE LANGLEY, BRITISH COLUMBIA, V3A 3Y9 Tel.: (604) 539-0200, Fax: 539-0201 OSWIN, JOANNE PRICEWATERHOUSECOOPERS 20TH FLOOR, PRINCE'S BUILDING CENTRAL HONG KONG, CHINA Tel.: 85222892550, Fax: 00185228109888 PADDON, WARREN BRUCE PADDON + YORKE INC. P.O. BOX 27023 BARRIE, ONTARIO, L4M 4V3 Tel.: (705) 722-9888, Fax: 722-9993 PAGE, ALAN HERBERT SCHWARTZ LEVITSKY FELDMAN INC. 1167 CALEDONIA ROAD TORONTO, ONTARIO, M6A 2X1 Tel.: (416) 785-5353, Fax: 784-3025 PAGE, ANTONY JOHN A. JOHN PAGE & ASSOCIATES INC. 1203 - 347 BAY STREET TORONTO, ONTARIO, M5H 2R7 Tel.: (416) 364-4894, Fax: 364-4869 PALLEN, RICHARD D PRICEWATERHOUSECOOPERS INC. 310 - 744 WEST HASTINGS STREET VANCOUVER, BRITISH COLUMBIA, V6C 1A5 Tel.: (604) 624-4357, Fax: 684-5058 PALMER, WAYNE KEVIN RSM RICHTER INC. 1900 - 200 KING STREET WEST TORONTO, ONTARIO, M5H 3T4 Tel.: (416) 932-6016, Fax: 932-6200 PAQUET, RAYMOND G 3956, AVENUE SAINT-SAMUEL BEAUPORT, QUEBEC, G1C 4E9 Tel.: (418) 626-9743, Fax: 626-9743 PARE, MICHEL LEMIEUX NOLET INC. 5020, BOULEVARD DE LA RIVE-SUD LEVIS, QUEBEC, G6V 4Z6 Tel.: (418) 833-2114, Fax: 833-3191 PAUL, ROBERT WILLIAM DELOITTE & TOUCHE INC. BCE PLACE 1400 - 181 BAY STREET TORONTO, ONTARIO, M5J 2V1 Tel.: (416) 601-4494, Fax: 601-6390 PAWLUCK, BRIAN KEVIN PRICEWATERHOUSECOOPERS INC. 700 - 250 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 3S7 Tel.: (604) 806-7000, Fax: 806-7806 PEAKE, NORMAN KENNETH 204 - 222 MCINTYRE ST. WEST NORTH BAY, ONTARIO, P1B 2Y7 Tel.: (705) 472-2640, Fax: 472-6241 PEARL, KEN LAWRENCE DELOITTE & TOUCHE INC. 1400 BCE PLACE, 181 BAY STREET TORONTO, ONTARIO, M5J 2V1 Tel.: (416) 601-6369, Fax: 601-6390 PEARSON, GRAHAM DOUGLAS DELOITTE & TOUCHE INC. 400, 122-1st AVENUE S.,PCS TOWER SASKATOON, SASKATCHEWAN, S7K 7E5 Tel.: (306) 343-4200, Fax: 343-4240 PELECK, STEVEN PETER DELOITTE & TOUCHE INC. 2200-360 MAIN STREET WINNIPEG, MANITOBA, R3C 3Z3 Tel.: (204) 942-0051, Fax: 947-2689 PELLARIN, JEFF P. RSM RICHTER INC. 1900 - 200 KING STREET WEST TORONTO, ONTARIO, M5H 3T4 Tel.: (416) 932-8000, Fax: 932-6200 PENNEY, IAN JASON DELOITTE & TOUCHE INC. 10 FACTORY LANE, FORT WILLIAM BUILDING ST. JOHN'S, NEWFOUNDLAND, A1C 6H5 Tel.: (709) 758-5268, Fax: 758-5238 PERNICA, JOSEPH ERNST & YOUNG INC. ERNST & YOUNG TOWER 222 BAY STREET, BOX 251 TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2025, Fax: 943-3300 PERRAULT, ANNE ISABELLE ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC. 1000 PERRAULT ROAD NAVAN, ONTARIO, K4B 1H8 Tel.: (613) 835-2520 PERRAULT, ANNE ISABELLE ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC. 1000 PERRAULT ROAD NAVAN, ONTARIO, K4B 1H8 Tel.: (613) 835-2520 PERREAULT, GAETAN LE GROUPE FULLER LANDAU INC. PLACE DU CANADA 200 - 1010, RUE DE LA GAUCHETIERE O. MONTREAL, QUEBEC, H3B 2N2 Tel.: (514) 875-2865, Fax: 954-1676 PESANT, JACQUES GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 203 - 2001 AVENUE VICTORIA ST-LAMBERT, QUEBEC, J4S 1H1 Tel.: (450) 923-8603, Fax: 923-3131 PESNER, MICHAEL HERMITAGE CANADA FINANCE INC. 9100 HENRI BOURASSA BOUL. EAST MONTREAL, QUEBEC, H1E 2S4 Tel.: (514) 494-5576, Fax: 494-1498 PETERSON, RALPH WESLEY 211 WAKINA DRIVE EDMONTON, ALBERTA, T5T 2X6 Tel.: (780) 890-8343, Fax: 890-8062 PETRIE, ALISON ANNE PETRIE & ASSOCIATES INC. 405- 2 SIMCOE STREET SOUTH OSHAWA, ONTARIO, L1H 8C1 Tel.: (905) 579-8636, Fax: 579-2533 PETTAI, DAVID A. FARBER & PARTNERS INC. 300 - 1200 SHEPPARD AVENUE EAST TORONTO, ONTARIO, M2K 2R8 Tel.: (416) 496-1200, Fax: 496-9651 PETTIT, RICHARD C PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 941-8246, Fax: 941-8378 PHANEUF, EMMANUEL RAYMOND, CHABOT INC. 1900 - 600 DE LA GAUCHETIERE OUEST MONTREAL, QUEBEC, H3B 4L8 Tel.: (514) 879-1385, Fax: 878-2100 PICARD, DENIS GROUPE THIBAULT, VAN HOUTTE & ASSOCIES LTEE 100-70, RUE DALHOUSIE. EDIFICE FLYNN QUEBEC, QUEBEC, G1K 4B2 Tel.: (418) 649-0767, Fax: 649-1518 PICARD, DOMINIC STEPHANE PRICEWATERHOUSECOOPERS INC. PLACE DE LA CITE, TOUR COMINAR 1700 - 2640 BOUL. LAURIER SAINTE-FOY, QUEBEC, G1V 5C2 Tel.: (418) 522-7001, Fax: 691-2474 PICHELLI, PETER SCOTT AND PICHELLI LIMITED 109 -3600 BILLINGS COURT BURLINGTON, ONTARIO, L7N 3N6 Tel.: (905) 632-5853, Fax: 632-6113 PICKERING, BEN ROSS INDEPENDENCE HARBOR 307 STOCKTON COURT EDGEWATER, NJ 07020, U.S.A. Tel.: 2129547220, Fax: 2128723004 PICKERING, PAUL PAUL J. PICKERING LIMITED 501- 495 RICHMOND STREET LONDON, ONTARIO, N6A 5A9 Tel.: (519) 672-2494, Fax: 672-2532 PICKETT, MICHELLE MARIE ZWAIG ASSOCIATES INC. 801 - 20 ADELAIDE STREET EAST, PO BOX 53 TORONTO, ONTARIO, M5C 2T6 Tel.: (416) 643-7629, Fax: 863-0428 PIGEON, FRANCE GROUPE PIGEON SYNDICS INC. PLACE MONTMORENCY 200-255 BOUL. DE LA CONCORDE OUEST LAVAL, QUEBEC, H7N 5T1 Tel.: (450) 975-1030, Fax: 975-8171 PIGEON, YVES 2180 HAMELIN CRESCENT GLOUCESTER, ONTARIO, K1J 6L1 Tel.: (613) 749-4934 PINDER, JEFFREY W. JEFFREY PINDER & ASSOCIATES INC. EASTWOOD CENTRE I 212- 3521- 8TH ST.EAST SASKATOON, SASKATCHEWAN, S7H 0W5 Tel.: (306) 653-1100, Fax: 653-1064 PINSKY, MURRAY LEON WSBG & ASSOCIATES INC. / WSBG & ASSOCIES INC. 2010 - 1155 BOUL. RENE LEVESQUE O. MONTREAL, QUEBEC, H3B 2J8 Tel.: (514) 861-9724, Fax: 861-9446 POIRIER, ANN CLAIRE A.C. POIRIER & ASSOCIATES INC. 401 - 133 PRINCE WILLIAM STREET SAINT JOHN, NEW BRUNSWICK, E2L 2B5 Tel.: (506) 634-1202, Fax: 634-1205 POIRIER, MARTIN LEMIEUX NOLET INC. 5020 BOULEVARD DE LA RIVE-SUD LEVIS, QUEBEC, G6V 4Z6 Tel.: (418) 833-2114, Fax: 833-3191 POLLARD, ANGELA KAREN POLLARD & ASSOCIATES INC. 31 WRIGHT STREET RICHMOND HILL, ONTARIO, L4C 4A2 Tel.: (905) 884-8191, Fax: 884-4310 POLLARD, GREGORY IAN ERNST & YOUNG LLP, 5 HOUSTON CENTER 1200 - 1401 MCKINNEY HOUSTON, TEXAS 77010-4035 Tel.: 7137505908, Fax: POMERLEAU, JOSEE LEMIEUX POMERLEAU & ASSOCIES INC. 4159 RUE BELANGER MONTREAL, QUEBEC, H1T 1A2 Tel.: (514) 376-9090, Fax: 374-2447 PONTING, DAVID SCOTT BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 60 JAMES STREET, 5TH FLOOR, PO BOX 1237 ST-CATHARINES, ONTARIO, L2R 7E7 Tel.: (905) 984-5424, Fax: 688-1746 POPE, PAUL ALLAN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 401 - 305 KING STREET WEST KITCHENER, ONTARIO, N2G 1B9 Tel.: (519) 570-4000, Fax: 576-5227 POPOFF, LARRY MIKE L. POPOFF AND ASSOCIATES INC. 115 - 15225 - 104TH AVENUE SURREY, BRITISH COLUMBIA, V3R 6Y8 Tel.: (604) 584-2129, Fax: 584-2199 PORTER, CHRISTOPHER JOHN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 680 - 33 CITY CENTRE DRIVE MISSISSAUGA, ONTARIO, L5B 2N5 Tel.: (905) 615-8087, Fax: 616-1333 POULIN DE COURVAL, JEAN-MARC 109 - 4351, BOUL. NOTRE-DAME LAVAL, QUEBEC, H7W 1T3 Tel.: (450) 978-2536, Fax: 978-2759 POULIN, LUC ERNST & YOUNG INC. 1200 - 150 RENE-LEVESQUE EST QUEBEC, QUEBEC, G1R 6C6 Tel.: (418) 524-5151, Fax: 574-0061 POULOS, EUGENIA KPMG INC. 3300 COMMERCE COURT WEST P.O. BOX 31 STATION COMMERCE COURT TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-8500, Fax: 777-3364 POUPART, PATRICK POUPART SYNDIC INC. 110 - 510 BOUL. CURE LABELLE FABREVILLE, QUEBEC, H7P 2P4 Tel.: (450) 621-0335, Fax: 622-9751 POWELL, ROBERT WADE A.C. POIRIER & ASSOCIATES INC. 401 - 133 PRINCE WILLIAM STREET SAINT JOHN, NEW BRUNSWICK, E2L 2B5 Tel.: (506) 634-1929, Fax: 634-1205 POWROZNIK, GARY DONALD PRICEWATERHOUSECOOPERS INC. PRICEWATERHOUSECOOPERS PLACE 250 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 3S7 Tel.: (604) 806-7096, Fax: 806-7806 PRENTICE, DEAN TERRENCE WILLIS ASSOCIATES INSOLVENCY SERVICES LTD. 100 - 2903 - 35TH AVENUE VERNON, BRITISH COLUMBIA, V1T 2S7 Tel.: (250) 549-2922, Fax: 542-8300 PRENTICE, LARRY WILLIAM ERNST & YOUNG INC. PACIFIC CENTRE, PO BOX 10101 700 WEST GEORGIA STREET VANCOUVER, BRITISH COLUMBIA, V7Y 1C7 Tel.: (604) 683-7133, Fax: 643-5422 PRICE, ROBERT EDWIN HUDSON & COMPANY INSOLVENCY TRUSTEES INC 300, 625 - 11TH AVENUE S.W. CALGARY, ALBERTA, T2R 0E1 Tel.: (403) 265-0340, Fax: 265-3142 PRIMEAU, RICHARD PRIMEAU PROULX & ASSOCIES INC. 380 - 101, BOUL. ROLAND-THERRIEN LONGUEUIL, QUEBEC, J4H 4B9 Tel.: (450) 670-1040, Fax: 670-1542 PRINCE, GREGORY NORMAN PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 814-5752, Fax: 814-3210 PRINGLE, TREVOR BICKFORD BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 805-25 MAIN STREET WEST HAMILTON, ONTARIO, L8P 1H1 Tel.: (905) 524-1008, Fax: 570-0249 PRITCHARD, BRIAN JOHN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE OSHAWA EXECUTIVE CENTRE 502-419 KING STREET WEST OSHAWA, ONTARIO, L1J 2K5 Tel.: (905) 619-6514, Fax: 436-9138 PROCTER, JOHN 16103 - 78A AVENUE EDMONTON, ALBERTA, T5R 3G2 Tel.: (780) 487-7456 PRONOVOST, ERIC BELHUMEUR, PRONOVOST INC. 202 - 1350 RUE ROYALE TROIS-RIVIERES, QUEBEC, G9A 4J4 Tel.: (819) 697-0009, Fax: 697-0020 PROULX, SYLVAIN PRIMEAU PROULX & ASSOCIES INC. 380 - 101, BOUL. ROLAND-THERRIEN LONGUEUIL, QUEBEC, J4H 4B9 Tel.: (450) 972-1030, Fax: 972-1020 QUINN, DOUGLAS CHARLES CAMERON - OKOLITA INC. 10104-103 AVENUE, 1900 BELL TOWER EDMONTON, ALBERTA, T5J 0H8 Tel.: (780) 429-9000, Fax: 425-7110 QUINNEY, RICHARD GRAHAM QUINNEY & ASSOCIATES LTD. 401 - 216 CHRISLEA RD VAUGHAN, ONTARIO, L4L 8S5 Tel.: (905) 856-2677, Fax: 856-2679 QUON, EDWARD BRYCE QUON & ASSOCIATES LTD 408-23 WESTMORE DR., BUSINESS BLDG. REXDALE, ONTARIO, M9V 3Y7 Tel.: (416) 740-9180, Fax: 740-9325 RABY, BRIAN BRIAN RABY & ASSOCIATES INC. 166 QUEEN STREET, P.O. BOX 683 KINGSTON, ONTARIO, K7L 4X1 Tel.: (613) 548-1816, Fax: 549-7156 RACICOT, ROBERT P. GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 145 PROMENADE DU PORTAGE GATINEAU, QUEBEC, J8X 2K4 Tel.: (819) 776-0283, Fax: 776-1254 RANCOURT, NATHALIE GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 450 LAVIOLETTE ST-JEROME, QUEBEC, J7Y 2T7 Tel.: (450) 432-3563, Fax: 432-6358 RASTAN, MINA IRA SMITH TRUSTEE & RECEIVER INC. 1105 - 4711 YONGE STREET TORONTO, ONTARIO, M2N 6K8 Tel.: (416) 640-1401, Fax: 640-1402 REID, DAVID BARRY C/O CARIBBEAN PUBLISHING COMPANY LTD. PADDINGTON PLACE, 305-309,BOX688-GT GEORGETOWN, GRAND CAYMAN, CAYMAN ISLANDS, B.W.I HM BX Tel.: 3458141764, Fax: 3459491545 REID, TIMOTHY HUGH KPMG INC. 10125 - 102 STREET N.W. EDMONTON, ALBERTA, T5J 3V8 Tel.: (780) 429-6522, Fax: 429-6545 REID, TIMOTHY HUGH KPMG INC. 2000 - ONE LOMBARD PLACE WINNIPEG, MANITOBA, R3B 0X3 Tel.: (204) 957-1770, Fax: 942-2905 REID, TIMOTHY HUGH KPMG INC. 2000 - 1881 SCARTH STREET REGINA, SASKATCHEWAN, S4P 4K9 Tel.: (306) 791-1200, Fax: 525-0199 REIDPATH, SUSAN KATHLEEN KPMG INC. 1 FACTORY LANE, P.O. BOX 827 MONCTON, NEW BRUNSWICK, E1C 8N6 Tel.: (506) 856-4400, Fax: 856-4499 REMILLARD, DENIS JEAN FORTIN & ASSOCIES SYNDIC INC 200 - 2360, BOUL. MARIE-VICTORIN EST LONGUEUIL, QUEBEC, J4G 1B5 Tel.: (450) 442-5015, Fax: 928-3477 RENAUD, JOCELYN RAYMOND, CHABOT INC. 200 - 140, GRANDE-ALLEE EST QUEBEC, QUEBEC, G1R 5P7 Tel.: (418) 647-3078, Fax: 647-9279 RENNIE, W. STEWART BILL McCULLOCH & ASSOCIATES INC. 260 - 1855 KIRSCHNER ROAD KELOWNA, BRITISH COLUMBIA, V1Y 4N7 Tel.: (250) 712-0909, Fax: 712-1009 REYNOLDS, DAVID THOMAS DAVID REYNOLDS AND ASSOCIATES INC. 1064 LASALLE BLVD SUDBURY, ONTARIO, P3A 1X9 Tel.: (705) 560-4357, Fax: 560-4358 REYNOLDS, PHILIP JOSEPH KPMG INC. 3300 COMMERCE COURT W.,P.O. BOX 31 TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3203, Fax: 777-3364 RICE, ALVIN P 201 STEPHEN STREET RICHMOND HILL, ONTARIO, L4C 5N9 Tel.: (416) 399-0723, Fax: 737-3903 RICE, WILBUR JAMES PRICEWATERHOUSECOOPERS INC. 802-215 WATER STREET, ATLANTIC PLACE ST. JOHN'S, NEWFOUNDLAND, A1C 6C9 Tel.: (709) 722-3883, Fax: 722-5874 RICHARD, EDOUARD RAYMOND, CHABOT INC. 340 - 1500, RUE ROYALE TROIS-RIVIERES, QUEBEC, G9A 6E6 Tel.: (819) 693-2687, Fax: 693-9344 RICHARD, LAURIER GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 460 - 2795 BOUL. LAURIER STE-FOY, QUEBEC, G1V 4M7 Tel.: (418) 652-0585, Fax: 652-0595 RICHARDS, BRIANA ERNST & YOUNG INC. 222 BAY STREET. P.O. BOX 251 TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-3231, Fax: 943-3300 RICHARDSON, DAVID IAN 107 THOMPSON ROAD, R.R. #1 GRAFTON, ONTARIO, K0K 2G0 Tel.: (905) 349-2174 RICKARD, MARIA JAMES HUNTER AND ASSOCIATES INC. 1351 DUNDAS STREET WEST TORONTO, ONTARIO, M6J 1Y3 Tel.: (416) 534-2777, Fax: 534-5605 RIDDELL, ROBERT GREGG DELOITTE & TOUCHE INC. 1900-79 WELLINGTON ST.W., P.O.BOX 29 TORONTO, ONTARIO, M5K 1B9 Tel.: (416) 601-6681, Fax: 601-6390 RIDEOUT, KAREN MARIE HUDSON & COMPANY INSOLVENCY TRUSTEES INC 300 - 625 11TH AVENUE S.W. CALGARY, ALBERTA, T2R 0E1 Tel.: (403) 213-2597, Fax: 234-8770 RISMAN, FRANK RISMAN & ZYSMAN INC 218-1110 FINCH AVE WEST NORTH YORK, ONTARIO, M3J 2T2 Tel.: (416) 222-4600, Fax: 222-9682 RITCHIE, CARL MEYER MANDELBAUM SPERGEL INC 201 - 505 CONSUMERS RD NORTH YORK, ONTARIO, M2J 4V8 Tel.: (416) 497-1660, Fax: 494-7199 RIVARD, GILLES ROY, METIVIER, ROBERGE INC. 210 - 2960, BOUL. LAURIER STE-FOY, QUEBEC, G1V 4S1 Tel.: (418) 651-5500, Fax: 651-8077 RIZARRI, HANS SOBERMAN ISENBAUM COLOMBY TESSIS INC. 2 ST. CLAIR AVENUE EAST, 10TH FLOOR TORONTO, ONTARIO, M4T 2T5 Tel.: (416) 929-2500, Fax: 929-2555 ROBERGE, JOSE ROY, METIVIER, ROBERGE INC. 210 - 2960, BOULEVARD LAURIER SAINTE-FOY, QUEBEC, G1V 4S1 Tel.: (418) 651-5500, Fax: 651-8077 ROBERTS, CLINTON PRICEWATERHOUSECOOPERS INC. 3100-111, 5TH AVE S.W. CALGARY, ALBERTA, T2P 5L3 Tel.: (403) 253-1237, Fax: 781-1825 ROBERTS, LISA JANE 292 SACKVILLE DRIVE S.W. CALGARY, ALBERTA, T2W 0W9 Tel.: (403) 253-1237 ROBERTSON, ALONZO BLAKE 531 LAKE STREET ST. CATHARINES, ONTARIO, L2N 4H6 Tel.: (905) 937-2100, Fax: 937-7363 ROBILLARD, GILLES RSM RICHTER INC. 2, PLACE ALEXIS NIHON 22ND FLOOR 3500, BOUL. DE MAISONNEUVE OUEST MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3484, Fax: 934-3504 ROBILLARD, JEAN RAYMOND, CHABOT INC. TOUR DE LA BANQUE NATIONALE 1900-600 DE LA GAUCHETIERE OUEST MONTREAL, QUEBEC, H3B 4L8 Tel.: (514) 879-1385, Fax: 878-2100 ROBINSON, PATRICIA PAT ROBINSON INC. 201 - 15105 YONGE STREET AURORA, ONTARIO, L4G 1M3 Tel.: (905) 727-2577, Fax: 727-2067 ROCHEFORT, GILBERT INVESTISSEMENT - QUEBEC 500 - 393, RUE SAINT-JACQUES MONTREAL, QUEBEC, H2Y 1N9 Tel.: (514) 873-1441, Fax: 873-1212 RODIER, ERIC ALEX RSM RICHTER INC. 2 PLACE ALEXIS NIHON 3500 DE MAISONNEUVE MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3452, Fax: 934-3504 RODRIGUES, JERVIS CYRIL DELOITTE & TOUCHE INC. P.O. BOX 49279, FOUR BENTALL CENTRE 2800-1055 DUNSMUIR ST. VANCOUVER, BRITISH COLUMBIA, V7X 1P4 Tel.: (604) 640-3156, Fax: 685-4046 ROGERS, ANTHONY COLIN 90 - 4001 OLD CLAYBURN ROAD ABBOTSFORD, BRITISH COLUMBIA, V3G 1C5 Tel.: (604) 318-5655, Fax: 504-5552 ROGERS, TERRENCE CHARLES SMYTHE RATCLIFFE INSOLVENCY INC. 8C-2220 BOWEN ROAD NANAIMO, BRITISH COLUMBIA, V9S 1H9 Tel.: (250) 751-2668, Fax: 751-2058 ROMANIUK, STANLEY CAMERON - OKOLITA INC. 10104 - 103 AVENUE, 1900 BELL TOWER EDMONTON, ALBERTA, T5J 0H8 Tel.: (780) 429-9000, Fax: 425-7110 RORISON, JENNIFER BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 410 - 15225-104th AVENUE SURREY, BRITISH COLUMBIA, V3R 6Y8 Tel.: (604) 584-2121, Fax: 584-3823 ROSEN, BRAHM HOWARD SF PARTNERS INC. 400 - 4950 YONGE STREET TORONTO, ONTARIO, M2N 6K1 Tel.: (416) 250-1212, Fax: 250-1225 ROSEN, MARK S. GOODMAN ROSEN INC. 620-1718 ARGYLE STREET HALIFAX, NOVA SCOTIA, B3J 3N6 Tel.: (902) 425-3902, Fax: 425-3777 ROSENBERG, JEFFREY RICHARD PRICEWATERHOUSECOOPERS INC. 1900 - 5700 YONGE STREET TORONTO, ONTARIO, M2M 4K7 Tel.: (416) 228-1018, Fax: 218-1519 ROSENHEK, STEPHEN M. RSM RICHTER INC. 2, PLACE ALEXIS NIHON, 22ND FL. 3500, BOUL. DE MAISONNEUVE OUEST MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3487, Fax: 934-3408 ROSENTHAL, MARTIN P. ERNST & YOUNG INC. 2400 - 1, PLACE VILLE MARIE MONTREAL, QUEBEC, H3B 3M9 Tel.: (514) 879-6549, Fax: 395-4933 ROSTANT, DEREK ANTHONY KPMG INC. COMMERCE COURT POSTAL STATION PO BOX 31 COMMERCE COURT WEST TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3685, Fax: 777-3519 ROTENBERG, MICHELLE ERNST & YOUNG INC. 2700 - 360 MAIN STREET WINNIPEG, MANITOBA, R3C 4G9 Tel.: (204) 954-5541, Fax: 956-0138 ROTHERHAM, JOHN ARTHUR HAYES, MCNEILL & PARTNERS LTD. 1-256 WALLACE STREET NANAIMO, BRITISH COLUMBIA, V9R 5B3 Tel.: (250) 754-9551, Fax: 754-1903 ROULEAU, MARC MICHEL GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 295 RICHMOND ROAD OTTAWA, ONTARIO, K1Z 6X3 Tel.: (613) 729-4391, Fax: 729-3929 ROULEAU, MARC MICHEL GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 295 RICHMOND ROAD OTTAWA, ONTARIO, K1Z 6X3 Tel.: (613) 729-4391, Fax: 729-3929 ROWAN, KENNETH ALAN A. FARBER & PARTNERS LTD. METROPOINTE 206 - 4603 KINGSWAY BURNABY, BRITISH COLUMBIA, V5H 4M4 Tel.: (604) 430-4188, Fax: 430-4170 ROWAN, KENNETH ALAN KEN ROWAN & ASSOCIATES INC. 206 - 4603 KINGSWAY BURNABY, BRITISH COLUMBIA, V5H 4M4 Tel.: (604) 430-1562, Fax: 430-1273 ROY, JACQUES ROY, METIVIER, ROBERGE INC. 450 BOUL. BOIS-FRANCS NORD VICTORIAVILLE, QUEBEC, G6P 1H3 Tel.: (819) 758-0696, Fax: 758-2158 ROY, JOSEPH PAUL JEAN ROY, METIVIER, ROBERGE INC. 450 BOUL. BOIS-FRANCS NORD VICTORIAVILLE, QUEBEC, G6P 1H3 Tel.: (819) 758-0696, Fax: 758-2158 ROY, MARCEL A DEMERS BEAULNE LACHANCE INC. 2010-1100 BOUL. RENE-LEVESQUE OUEST MONTREAL, QUEBEC, H3B 4N4 Tel.: (514) 878-0236, Fax: 393-8794 ROY, MAURICE INDUSTRIE CANADA, BSF 800-5 PLACE VILLE MARIE MONTREAL, QUEBEC, H3B 2G2 Tel.: (514) 283-4279, Fax: 283-9795 ROY, PIERRE PIERRE ROY & ASSOCIES INC. 202 - 10 GRAND BOULEVARD ILE PERROT, QUEBEC, J7V 7P8 Tel.: (514) 453-9857, Fax: 453-2134 ROY, RAYMOND 4765, 1 ERE AVENUE, R-50 CHARLESBOURG, QUEBEC, G1H 2T3 Tel.: (418) 687-1271, Fax: 687-1277 ROZON, DANIEL AUGUSTIN GRANT THORNTON LIMITED 1900 200 BAY ST., 19 FL. S. TOWER, BOX 5 TORONTO, ONTARIO, M5J 2P9 Tel.: (416) 366-0100, Fax: 360-4948 RUMANEK, CARL RUMANEK & COMPANY LTD. 714-1280 FINCH AVENUE WEST NORTH YORK, ONTARIO, M3J 3K6 Tel.: (416) 665-8326, Fax: 665-7634 RUSINEK, JACQUES DIDIE RUSINEK & ASSOCIATES INC. 311 - 2401 EGLINTON AVENUE EAST SCARBOROUGH, ONTARIO, M1K 2M5 Tel.: (416) 288-8048, Fax: 288-8429 RUSKO, ROBERT MARTIN KPMG INC. P O BOX 10426 PACIFIC CENTRE 777 DUNSMUIR ST. VANCOUVER, BRITISH COLUMBIA, V7Y 1K3 Tel.: (604) 691-3000, Fax: 661-3036 RUTHEN, STANLEY J KPMG INC. 1200 - 140 FULLARTON STREET LONDON, ONTARIO, N6A 5P2 Tel.: (519) 660-2154, Fax: 660-2139 RUTMAN, ALLAN ARNOLD ZEIFMAN PARTNERS INC. 201 BRIDGELAND AVENUE TORONTO, ONTARIO, M6C 1Y7 Tel.: (416) 256-4000, Fax: 256-4001 RYBACK, LAURA LEE KPMG INC. 2000- ONE LOMBARD PLACE WINNIPEG, MANITOBA, R3B 0X3 Tel.: (204) 957-2289, Fax: 942-2905 SALEWSKI, PAUL EVAN DOYLE SALEWSKI INC. 404 BANK STREET OTTAWA, ONTARIO, K2P 1Y5 Tel.: (613) 569-4444, Fax: 569-1116 SALYZYN, LEANNE ELIZABETH SALYZYN & ASSOCIATES LIMITED 3 - 833 SACKVILLE DRIVE LOWER SACKVILLE, NOVA SCOTIA, B4E 1S1 Tel.: (902) 865-5444, Fax: 865-2228 SALYZYN, MICHAEL A. SALYZYN & ASSOCIATES LIMITED 3- 833 SACKVILLE DRIVE LOWER SACKVILLE, NOVA SCOTIA, B4E 1S1 Tel.: (902) 865-5444, Fax: 865-2228 SANDERSON, ROBERT OWEN KPMG INC. 3300 COMMERCE COURT WEST TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-8520, Fax: 777-8183 SANDS, DARYL EDWARD 14619 RAVINE POINT EDMONTON, ALBERTA, T5N 4B1 Tel.: (780) 443-5677 SANDS, EARL GORDON 370 MOYNE DRIVE WEST VANCOUVER, BRITISH COLUMBIA, V7S 1J5 Tel.: (604) 925-9701, Fax: 925-9712 SAPIRO, CYRIL EDWIN CYRIL SAPIRO & CO LTD 302 - 161 EGLINTON AVENUE EAST TORONTO, ONTARIO, M4P 1J5 Tel.: (416) 486-9660, Fax: 486-8024 SARGENT, BARBARA ANNE 223 - 1400 THE ESPLANADE NORTH PICKERING, ONTARIO, L1V 6V2 Tel.: (416) 943-3329, Fax: 943-3300 SATURNINO, MIMMA 30 LANDROW STREET HAMILTON, ONTARIO, L8T 4Y5 Tel.: (905) 389-5434 SAUNDERS, HAROLD DAVID CAMPBELL, SAUNDERS LTD 6080 - 8171 ACKROYD ROAD RICHMOND, BRITISH COLUMBIA, V6X 3K1 Tel.: (604) 821-9882, Fax: 821-9870 SAUNDERS, JOHN DELOITTE & TOUCHE INC. 800 - 100 QUEEN STREET OTTAWA, ONTARIO, K1P 5T8 Tel.: (613) 751-5303, Fax: 563-2244 SAVAGE, JULIE ANNE BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 107 - 33 CITY CENTRE DRIVE MISSISSAUGA, ONTARIO, L5B 2N5 Tel.: (905) 615-8787, Fax: 615-0415 SAVARD, GILLES PRICEWATERHOUSECOOPERS INC. 2800-1250 RENE-LEVESQUE OUEST MONTREAL, QUEBEC, H3B 2G4 Tel.: (514) 205-5000, Fax: 205-5694 SAVARY, MARC LITWIN BOYADJIAN INC. 690 - 1000 ROUTE DE L'EGLISE STE-FOY, QUEBEC, G1V 3V9 Tel.: (418) 651-1883 SCHIFF, SIDNEY CHARLES SCHIFF & ASSOCIATES INC. 501 - 2 LANSING SQUARE NORTH YORK, ONTARIO, M2J 4P8 Tel.: (416) 491-8989, Fax: 491-6336 SCHOFIELD, IAN PETER MEYERS NORRIS PENNY LIMITED 900, 2010 - 11TH AVENUE REGINA, SASKATCHEWAN, S4P 0J3 Tel.: (306) 790-7904, Fax: 790-7990 SCHONFELD, S. HARLAN SCHONFELD INC. 9TH FLOOR, 220 BAY STREET TORONTO, ONTARIO, M5J 2W4 Tel.: (416) 862-7785, Fax: 862-2136 SCHUR, BARRY INDUSTRY CANADA, OSB, STANDARD LIFE 510 - 639 - 5TH AVENUE S.W. CALGARY, ALBERTA, T2P 0M9 Tel.: (403) 292-4170, Fax: 292-5188 SCOTT, JUDITH ANNE A. FARBER & PARTNERS LTD. 260 POCO PLACE OFFICE TOWER 2755 LOUGHEED HIGHWAY PORT COQUITLAM, BRITISH COLUMBIA, V3B 5Y9 Tel.: (604) 617-1711 SCOTT, JUDITH ANNE J. SCOTT & ASSOCIATES INC. 260 - 2755 LOUGHEED HIGHWAY PORT COQUITLAM, BRITISH COLUMBIA, V3B 5Y9 Tel.: (604) 617-1711 SCULLION, JOAN MANDELBAUM SPERGEL INC 201 - 505 CONSUMERS ROAD NORTH YORK, ONTARIO, M2J 4V8 Tel.: (416) 778-8813, Fax: 778-6016 SERPONE, JOHANNE LE GROUPE SERPONE SYNDIC DE FAILLITE INC. 600 - 7100 JEAN-TALON EST, TOUR ESSO ANJOU, QUEBEC, H1M 3S3 Tel.: (514) 355-6553, Fax: 355-8423 SHARMA, KUNJAR MANI SHARMA KANISH & ASSOCIATES INC. 1203 - 1200 BAY STREET TORONTO, ONTARIO, M5R 2A5 Tel.: (416) 975-0910, Fax: 975-9275 SHARMA, NAVDEEP 3853 PERIWINKLE CRESCENT MISSISSAUGA, ONTARIO, L5N 6W9 Tel.: (905) 824-6457 SHERIFF, TODD Y. SEGAL & PARTNERS INC. 500-2005, SHEPPARD AVENUE EAST TORONTO, ONTARIO, M2J 5B4 Tel.: (416) 391-1460, Fax: 391-4499 SHIER, ROBERT STERN COHEN SHIER INC. 1400-45 ST CLAIR AVENUE WEST TORONTO, ONTARIO, M4V 1L3 Tel.: (416) 967-6772, Fax: 967-4372 SHINER, ALAN SHINER KIDECKEL ZWEIG INC. 4 - 10 WEST PEARCE STREET RICHMOND HILL, ONTARIO, L4B 1B6 Tel.: (905) 763-2436, Fax: 709-9952 SHOLDICE, MURRAY WILLIAM McLAY & COMPANY INC. 21 SOUTHWICK STREET ST. THOMAS, ONTARIO, N5R 3R7 Tel.: (519) 631-8281, Fax: 631-7363 SICILIANO, VINCE F. BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 1040 - 1 CITY CENTRE DRIVE MISSISSAUGA, ONTARIO, L5B 1M2 Tel.: (905) 615-1330, Fax: 615-1333 SILLIKER, TARA REA KPMG INC. 133 PRINCE WILLIAM ST. 4TH FL.BOX2388 SAINT JOHN, NEW BRUNSWICK, E2L 3V6 Tel.: (506) 634-1000, Fax: 633-8828 SKLAR, DAVID DAVID SKLAR & ASSOCIATES INC. 720 - 245 FAIRVIEW MALL DRIVE TORONTO, ONTARIO, M2J 4T1 Tel.: (416) 498-9200, Fax: 621-2359 SLOCOMBE, GARETH FREDERICK G. SLOCOMBE & ASSOCIATES INC. 13-6421 APPLECROSS RD.,BOX 16 NANAIMO, BRITISH COLUMBIA, V9V 1N1 Tel.: (250) 390-5371, Fax: 390-5372 SMITH, DAVID LINCOLN BROMWICH & SMITH INC. 810, 840 - 6th AVENUE S.W. CALGARY, ALBERTA, T2P 3E5 Tel.: (403) 266-6665, Fax: 266-5073 SMITH, GORDON GENE DELOITTE & TOUCHE INC. 10180-101 ST., 2000 MANULIFE PLACE EDMONTON, ALBERTA, T5J 4E4 Tel.: (780) 421-3863, Fax: 421-3737 SMITH, IRA C IRA SMITH TRUSTEE & RECEIVER INC. 1105 - 4700 YONGE STREET TORONTO, ONTARIO, M2N 6K8 Tel.: (416) 640-1400, Fax: 640-1402 SMITH, ROBERT C. PRICEWATERHOUSECOOPERS INC. 300 BRUNSWICK HOUSE, 44 CHIPMAN HILL SAINT JOHN, NEW BRUNSWICK, E2L 4B9 Tel.: (506) 632-1810, Fax: 657-4404 SMITH, ROBERT WILLIAM KPMG INC. 20 REB STREET WEST WATERLOO, ONTARIO, N2L 1T2 Tel.: (519) 747-8800, Fax: 747-1432 SOLE, JEFFREY MARTIN SEGAL & PARTNERS INC. 500-2005, SHEPPARD AVENUE EAST TORONTO, ONTARIO, M2J 5B4 Tel.: (416) 391-1460, Fax: 391-4499 SOLOMON, DAVID M. DIAMOND & ASSOCIATES/ASSOCIES INC. 400 - 345 VICTORIA AVENUE WESTMOUNT, QUEBEC, H3Z 2N2 Tel.: (514) 483-2303, Fax: 483-2373 SOUCY, JEAN-FRANCOIS RAYMOND, CHABOT INC. 200 - 140 GRANDE-ALLEE EST QUEBEC, QUEBEC, G1R 5P7 Tel.: (418) 647-3151, Fax: 647-9279 SPERGEL, ALAN HARVEY MANDELBAUM SPERGEL INC 201 - 505 CONSUMERS RD NORTH YORK, ONTARIO, M2J 4V8 Tel.: (416) 497-1660, Fax: 494-7199 ST-GEORGES, JEAN-GUY GROUPE THIBAULT, VAN HOUTTE & ASSOCIES LTEE A/S M. JEAN-GUY ST-GEORGES, C.A. 300 - 1010, SHERBROOKE OUEST MONTREAL, QUEBEC, H3A 2R7 Tel.: (514) 847-0180, Fax: 847-0181 STAPLEY, SHARON PATRICIA ALGER & ASSOCIATES INC. 603, 5010- 43RD STREET RED DEER, ALBERTA, T4N 6H2 Tel.: (403) 350-2266, Fax: 347-3766 STE-MARIE, ROBERT PRIMEAU PROULX & ASSOCIES INC. 380 -101,BOUL.ROLAND-THERRIEN LONGUEUIL, QUEBEC, J4H 4B9 Tel.: (450) 670-1040, Fax: 670-1542 STEHELIN, PAUL ALBERT A.C. POIRIER & ASSOCIATES INC. 401 - 133 PRINCE WILLIAM STREET SAINT JOHN, NEW BRUNSWICK, E2L 2B5 Tel.: (506) 634-1202, Fax: 634-1205 STEHELIN, PAUL ALBERT A.C. POIRIER & ASSOCIATES INC. 401 - 133 PRINCE WILLIAM STREET SAINT JOHN, NEW BRUNSWICK, E2L 2B5 Tel.: (506) 634-1202, Fax: 634-1205 STEHELIN, PAUL ALBERT A.C. POIRIER & ASSOCIATES INC. 401 - 133 PRINCE WILLIAM STREET SAINT JOHN, NEW BRUNSWICK, E2L 2B5 Tel.: (506) 634-1202, Fax: 634-1205 STEINER, GLENN INDUSTRY CANADA, OSB 600 - 25 ST. CLAIR AVENUE EAST TORONTO, ONTARIO, M4T 1M2 Tel.: (416) 954-5848, Fax: 954-5259 STEPANUIK, CHRISTOPHER C. ERNST & YOUNG INC. 1000 - 440 2ND AVENUE S.W. CALGARY, ALBERTA, T2P 5E9 Tel.: (403) 206-5311, Fax: 206-5075 STEPHEN, HAROLD STEWART 1383 WATERSEDGE ROAD MISSISSAUGA, ONTARIO, L5J 1A3 Tel.: (905) 823-8485, Fax: 364-7275 STERN, LINDA MINTZ & PARTNERS LIMITED 200 - 1 CONCORDE GATE NORTH YORK, ONTARIO, M3C 4G4 Tel.: (416) 391-3100, Fax: 644-4303 STERN, LINDA MINTZ & PARTNERS LIMITED 200 - 1 CONCORDE GATE NORTH YORK, ONTARIO, M3C 4G4 Tel.: (416) 391-3100, Fax: 644-4303 STEVENS, RONALD GREGORY DELOITTE & TOUCHE INC. 3000 SCOTIA CENTRE 700 - 2 STREET S.W. CALGARY, ALBERTA, T2P 0S7 Tel.: (403) 267-1750, Fax: 264-2871 STEVENSON, DAVID WILLIAM HORWATH STEVENSON 567 COVERDALE ROAD RIVERVIEW, NEW BRUNSWICK, E1B 3K7 Tel.: (506) 387-4044, Fax: 387-7270 STEWART, DAVID INDUSTRY CANADA, OSB 185 QUEEN STREET SOUTH HAMILTON, ONTARIO, L8P 4V6 Tel.: (416) 973-6452, Fax: 973-7440 STEWART, JAMES HERBERT HOUSE #6 FOREST HILLS VILLA 1 YAN YEE ROAD, TAI MONG TSAI SAI KUNG, N.T., HONG KONG Tel.: , Fax: STEWART, KIMBERLEY ELIZABETH BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 200-1717 2nd AVENUE E.,PO BOX 725 OWEN SOUND, ONTARIO, N4K 5W9 Tel.: (519) 372-0188, Fax: 372-0189 STOCCO, CHRISTOPHER A. MARIO PRICEWATERHOUSECOOPERS INC. 700 - 250 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 3S7 Tel.: (604) 806-7163, Fax: 806-7806 STONLEY, KENNETH CHARLES KPMG INC. 4-144 PINE STREET SUDBURY, ONTARIO, P3C 1X3 Tel.: (705) 675-8500, Fax: 675-7586 STOPPEL, JAYSON BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 1095 BARTON STREET THUNDER BAY, ONTARIO, P7B 5N3 Tel.: (807) 625-4444, Fax: 623-8460 STUART, JAMES GEORGE DELOITTE & TOUCHE INC. P.O. BOX 49279, FOUR BENTALL CENTRE 2800 - 1055 DUNSMUIR ST., VANCOUVER, BRITISH COLUMBIA, V7X 1P4 Tel.: (604) 640-3140, Fax: 899-8288 STUIVE, DOUGLAS PRICEWATERHOUSECOOPERS INC. 391 VINE STREET ST. CATHARINES, ONTARIO, L2M 4T9 Tel.: (905) 937-0002, Fax: 937-8371 SU, PHONG (VINCENT) PHONG SU & ASSOCIATES INC. 1724 BRISTOL ROAD WEST MISSISSAUGA, ONTARIO, L5M 1X9 Tel.: (416) 821-0352, Fax: 286-4298 SUDANO, REBECCA SUSAN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 310 - 100 BELL BLVD.,QUINTE MALL BLDG. BELLEVILLE, ONTARIO, K8P 4Y7 Tel.: (613) 966-8052, Fax: 968-1915 SULLIVAN, CLARK ALLEN SULLIVAN & ASSOCIATES INC. 101, 2445 - 13TH AVENUE REGINA, SASKATCHEWAN, S4P 0W1 Tel.: (306) 525-9200, Fax: 525-9209 SULLIVAN, PATRICK LE GROUPE FULLER LANDAU INC. PLACE DU CANADA 200 - 1010 DE LA GAUCHETIERE OUEST MONTREAL, QUEBEC, H3B 2N2 Tel.: (514) 875-2865, Fax: 954-1676 SUNDAL, HARLAN INGWALL HUDSON & COMPANY INSOLVENCY TRUSTEES INC 231 - 495-36TH STREET, N.E. CALGARY, ALBERTA, T2A 6K3 Tel.: (403) 265-0340, Fax: 265-3142 SURGESON, RONALD RICHARD SURGESON CARSON ASSOCIATES INC. 8- 99 FIFTH AVENUE OTTAWA, ONTARIO, K1S 5H9 Tel.: (613) 567-6434, Fax: 567-0752 SURMINSKY, DARRIN MEYERS NORRIS PENNY LIMITED 1401 PRINCESS AVENUE BRANDON, MANITOBA, R7A 7L7 Tel.: (204) 727-0661, Fax: 726-1543 SURPRENANT, ANDRE 889 RUE W. McMASTER MCMASTERVILLE, QUEBEC, J3G 6S2 Tel.: (450) 464-0988, Fax: 771-7456 SUTHERLAND, ROBERT ALAN KPMG INC. PURDY'S WHARF TOWER 1 1500 - 1959 UPPER WATER STREET HALIFAX, NOVA SCOTIA, B3J 3N2 Tel.: (902) 492-6000, Fax: 429-1307 SUTTER, RICHARD JOHN KPMG INC. 20 ERB STREET WEST, 3RD FLOOR WATERLOO, ONTARIO, N2L 1T2 Tel.: (519) 747-8800, Fax: 747-1432 SUTTON, YVONNE CELINE KPMG INC. 300 - 1674 BERTRAM STREET KELOWNA, BRITISH COLUMBIA, V1Y 9G4 Tel.: (250) 763-5522, Fax: 763-0044 SWIDLER, JOHN J RSM RICHTER INC. 2 PLACE ALEXIS NIHON 3500 DE MAISONNEUVE MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3450, Fax: 934-3504 SYKORA, SANDRA MARIA HOYES, MICHALOS & ASSOCIATES INC. 204 - 607 KING STREET WEST KITCHENER, ONTARIO, N2G 1C7 Tel.: (519) 747-0660, Fax: 747-2418 SYLVESTRE, CHANTAL 201 - 500, BOUL. GREBER GATINEAU, QUEBEC, J8T 7W3 Tel.: (613) 744-8845, Fax: 745-0750 SYLVESTRE, CHANTAL 272 MCARTHUR AVENUE OTTAWA, ONTARIO, K1L 6P4 Tel.: (613) 744-8845, Fax: 745-0750 SZYPULA, CHESTER RICHARD BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 203-252 PALL MALL ST LONDON, ONTARIO, N6A 5P6 Tel.: (519) 660-6540 TAKASH, ROBERT APPEL & CO. INC 900 - 1 WESTMOUNT SQUARE MONTREAL, QUEBEC, H3Z 2P9 Tel.: (514) 932-4115, Fax: 932-6766 TAN, KELVIN WAI KIN C. TOPLEY & COMPANY LTD. 200 - 260 WEST ESPLANADE NORTH VANCOUVER, BRITISH COLUMBIA, V7M 3G7 Tel.: (604) 987-8688, Fax: 904-8628 TANNENBAUM, BRYAN A MINTZ & PARTNERS LIMITED 200 - 1 CONCORDE GATE NORTH YORK, ONTARIO, M3C 4G4 Tel.: (416) 391-2900, Fax: 391-2748 TAVES, SUSAN EVELYN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 401 - 305 KING ST. WEST, CANADA TRUST KITCHENER, ONTARIO, N2G 1B9 Tel.: (519) 576-5220, Fax: 576-5471 TAYLOR, LEIGH COLEMAN L. C. TAYLOR & CO. LTD. CENTENNIAL BUILDING 702 - 310 BROADWAY WINNIPEG, MANITOBA, R3C 0S6 Tel.: (204) 925-6400, Fax: 956-2335 TAYLOR, ROBERT JAMES RSM RICHTER INC. 1410, 530 - 8TH AVENUE S.W. CALGARY, ALBERTA, T2P 3S8 Tel.: (403) 233-7112, Fax: 233-8688 TERTIGAS, KONSTANTINOS (GUS) RSM RICHTER INC. 1900 - 200 KING STREET WEST TORONTO, ONTARIO, M5H 3T4 Tel.: (416) 932-8000, Fax: 932-6200 TESSIS, KENNETH MARK SOBERMAN ISENBAUM COLOMBY TESSIS INC. 2 ST. CLAIR AVE E., 10TH FLOOR TORONTO, ONTARIO, M4T 2T5 Tel.: (416) 929-2500, Fax: 929-2555 THADANI, ANAND INDUSTRY CANADA, OSB 600 - 25 ST. CLAIR AVENUE EAST TORONTO, ONTARIO, M4T 1M2 Tel.: (416) 952-0922, Fax: 973-7440 THATCHER, KEVIN JAMES KEVIN THATCHER & ASSOCIATES LTD. 201 - 155 REXDALE BOULEVARD TORONTO, ONTARIO, M9W 5Z8 Tel.: (416) 740-5400, Fax: 740-5535 THIBAULT, ANDRE GROUPE THIBAULT, VAN HOUTTE & ASSOCIES LTEE 300 - 1010, RUE SHERBROOKE OUEST MONTREAL, QUEBEC, H3A 2R7 Tel.: (514) 847-0180, Fax: 847-0181 THIBAULT, MICHEL RAYMOND, CHABOT INC. LES TOURS TRIOMPHE 300 - 2500 BOUL. DANIEL-JOHNSON LAVAL, QUEBEC, H7T 2P6 Tel.: (450) 682-1115, Fax: 682-6663 THIBODEAU, ANDRE JEAN FORTIN & ASSOCIES SYNDIC INC 692 BOULEVARD DES SEIGNEURS TERREBONNE, QUEBEC, J6W 3W6 Tel.: (450) 667-6260, Fax: 629-3510 THODE, DOUGLAS JOHN D. THODE & ASSOCIATES INC. 220 - 1980 COOPER RD. KELOWNA, BRITISH COLUMBIA, V1Y 8K5 Tel.: (250) 712-5353, Fax: 712-5390 THOMPSON, JOHN CURRIE BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 747 QUEEN STREET EAST, P.O. BOX 1109 SAULT STE-MARIE, ONTARIO, P6A 5N7 Tel.: (705) 945-0990, Fax: 942-7979 TITLE, SHELDON JAY SHIMMERMAN PENN TITLE & ASSOCIATES INC. 400 - 30 ST. CLAIR AVENUE WEST TORONTO, ONTARIO, M4V 3A1 Tel.: (416) 964-7200, Fax: 964-2025 TODD, JOHN HAINSWORTH TODD MCMAHON INC. 103 - 2760 GLADWIN ROAD ABBOTSFORD, BRITISH COLUMBIA, V2T 4S6 Tel.: (604) 870-4100, Fax: 870-4108 TOMNEY, PETER MANLEY DELOITTE & TOUCHE INC. 900- 2103 - 11th AVENUE REGINA, SASKATCHEWAN, S4P 3Z8 Tel.: (306) 525-3328, Fax: 525-2244 TONNER, JOHN 531 LAKE STREET ST. CATHARINES, ONTARIO, L2N 4H6 Tel.: (905) 937-2100, Fax: 937-7363 TOPLEY, COLIN WILLIAM C. TOPLEY & COMPANY LTD. 200 - 260 WEST ESPLANADE NORTH VANCOUVER, BRITISH COLUMBIA, V7M 3G7 Tel.: (604) 987-8688, Fax: 904-8628 TOPPING, REAL PHILIPPE BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE SUITE 200, 220 - 3 AVENUE SOUTH LETHBRIDGE, ALBERTA, T1J 0G9 Tel.: (403) 328-5292, Fax: 328-9534 TOUCHIE, JAMES GORDON J.G. TOUCHIE & ASSOCIATES LTD 116 WELDON STREET, P.O.BOX 907 MONCTON, NEW BRUNSWICK, E1C 8N8 Tel.: (506) 857-8222, Fax: 859-8898 TOWERS, DAVID GRANT THORNTON LIMITED SUN LIFE PLAZA, EAST TOWER 1000, 112-4th AVENUE S.W. CALGARY, ALBERTA, T2P 0H3 Tel.: (403) 260-2500, Fax: 260-2571 TOWERS, DAVID GRANT THORNTON LIMITED SUN LIFE PLAZA, EAST TOWER 1000, 112-4th AVENUE S.W. CALGARY, ALBERTA, T2P 0H3 Tel.: (403) 260-2500, Fax: 260-2571 TRAHAN, GINETTE INDUSTRIE CANADA, BSF 365 LAURIER AVE. O., 8E ETAGE OTTAWA, ONTARIO, K1A 0C8 Tel.: (613) 941-2854, Fax: 941-2862 TREACY, KEVIN JAMES KPMG INC. 700 -21 KING STREET WEST, PO BOX 976 HAMILTON, ONTARIO, L8N 3R1 Tel.: (905) 523-2211, Fax: 523-2200 TRELEAVEN, WESLEY ALLAN DELOITTE & TOUCHE INC. BCE PLACE 1400 - 181 BAY STREET TORONTO, ONTARIO, M5J 2T3 Tel.: (416) 601-4482, Fax: 601-6390 TREMBLAY, CHARLES TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE 582, BOUL. SAGUENAY EST CHICOUTIMI, QUEBEC, G7H 1L2 Tel.: (418) 549-5642, Fax: 549-5829 TREMBLAY, FABIEN TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE 582, BOUL. SAGUENAY, EST CHICOUTIMI, QUEBEC, G7H 1L2 Tel.: (418) 549-5642, Fax: 549-5829 TREMBLAY, GILLES TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE 582 EST, BOUL. SAGUENAY CHICOUTIMI, QUEBEC, G7H 1L2 Tel.: (418) 549-5642, Fax: 549-5829 TRUDEAU, CLAUDE E RAYMOND, CHABOT INC. 400-5811 BOUL. TASCHEREAU BROSSARD, QUEBEC, J4Z 1A5 Tel.: (514) 875-6633, Fax: 875-6632 TUCK, ANDREW ERNST & YOUNG INC. 222 BAY STREET, P.O. BOX 251, TD CENTRE TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2385, Fax: 943-3300 TULL, ROBERT A RAYMOND, CHABOT INC. 400 - 5811, BOUL. TASCHEREAU BROSSARD, QUEBEC, J4Z 1A5 Tel.: (514) 875-6633, Fax: 875-6632 TURCOTTE, NORMAND J JOLIN, TURCOTTE & ASSOCIES INC 305 - 317, RUE RACINE GRANBY, QUEBEC, J2G 3B6 Tel.: (450) 375-3702, Fax: 375-4407 TURCOTTE, YVES ROY, METIVIER, ROBERGE INC. 210 - 2960, BOUL. LAURIER SAINTE-FOY, QUEBEC, G1V 4S1 Tel.: (418) 651-5500, Fax: 651-8077 TURNER, DAVID JOHN FABER AND COMPANY, INC. 10047 - 81 AVENUE EDMONTON, ALBERTA, T6E 1W7 Tel.: (780) 448-7404, Fax: 481-5950 TURNER, TAMMY T. TURNER & ASSOCIATES INC. 306 - 10080 JASPER AVENUE EDMONTON, ALBERTA, T5J 1V9 Tel.: (780) 420-1919, Fax: 428-8160 VAN HOUTTE, PATRICE GROUPE THIBAULT, VAN HOUTTE & ASSOCIES LTEE 100 - 70, RUE DALHOUSIE, EDIFICE FLYNN QUEBEC, QUEBEC, G1K 4B2 Tel.: (418) 649-0767, Fax: 649-1518 VARGA, GEOFFREY EUGENE 3525 - 19 STREET S.W. CALGARY, ALBERTA, T2T 6N9 Tel.: (403) 592-1939 VENABLES, JOHN DOUGLAS 260-1855 KIRSCHNER ROAD KELOWNA, BRITISH COLUMBIA, V1Y 4N7 Tel.: (250) 979-4357, Fax: 712-1009 VENNER, MICHAEL JOHN EVELYN 1168 COLLEGE ROAD, R.R. #3 TRURO, NOVA SCOTIA, B2N 5B2 Tel.: (902) 897-2707, Fax: 897-2708 VERDIER, MICHEL MICHEL VERDIER & ASSOCIES INC 200 - 723, RUE LABELLE SAINT-JEROME, QUEBEC, J7Z 5M2 Tel.: (450) 438-3551, Fax: 436-5683 VERES, BRIAN JOSEPH BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE 200, 220 - 3RD AVENUE SOUTH LETHBRIDGE, ALBERTA, T1J 0G9 Tel.: (403) 328-5292, Fax: 328-9534 VERMETTE, MICHAEL JOSEPH PRICEWATERHOUSECOOPERS INC. PRICWATERHOUSECOOPERS PLACE 700 - 250 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 3S7 Tel.: (604) 806-7675, Fax: 806-7806 VILLEMURE, RAYMOND INDUSTRIE CANADA, BSF 800-5 PLACE VILLE-MARIE,GROUPE NAT.VERIF MONTREAL, QUEBEC, H3B 2G2 Tel.: (514) 283-3800, Fax: 283-6300 VINCENT, ERIC SAMSON BELAIR / DELOITTE & TOUCHE INC. 400 - 925, CHEMIN ST-LOUIS QUEBEC, QUEBEC, G1S 4Z4 Tel.: (418) 624-3333, Fax: 624-0414 VINCENT, SYLVAIN ERNST & YOUNG INC. 2400 - 1 PLACE VILLE MARIE MONTREAL, QUEBEC, H3B 3M9 Tel.: (514) 875-6060, Fax: 395-4933 VINCENT, YVES RSM RICHTER INC. 2 PLACE ALEXIS NIHON 3500 DE MAISONNEUVE MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3454, Fax: 934-3504 VINE, HENRY VINE AND WILLIAMS INC 945 KING STREET EAST HAMILTON, ONTARIO, L8M 1C1 Tel.: (905) 549-8463, Fax: 549-6020 VININSKY, MITCHELL RSM RICHTER INC. 1900-200 KING STREET WEST TORONTO, ONTARIO, M5H 3T4 Tel.: (416) 932-6013, Fax: 932-6200 WACKETT, CHARLES CHARLES WACKETT & ASSOCIATES INC. 100 - 1675 BEDFORD ROW HALIFAX, NOVA SCOTIA, B3J 1T1 Tel.: (902) 482-2000, Fax: 482-2005 WALD, OSCAR CENTERPOINT MALL, PROF. OFFICE 6460 YONGE STREET, SUITE N-3 TORONTO, ONTARIO, M2M 3X4 Tel.: (416) 218-8880, Fax: 218-8999 WALKER, JAMES BRADFIELD JAMES B. WALKER & CO. LTD 202-130 DUNDAS STREET EAST MISSISSAUGA, ONTARIO, L5A 3V8 Tel.: (905) 279-7000, Fax: 279-7900 WARD, LAWRENCE ALFRED PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 815-5089, Fax: 941-8378 WARING, ARTHUR CHARLES A.C. WARING & ASSOCIATES INC. SUNLIFE PLACE 820-10123, 99 STREET EDMONTON, ALBERTA, T5J 3H1 Tel.: (780) 424-9944, Fax: 424-9646 WARNER, KAREN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITEE OSHAWA EXECUTIVE CENTRE 502 - 419 KING STREET WEST OSHAWA, ONTARIO, L1J 2K5 Tel.: (416) 221-3873, Fax: 221-2048 WASSERMAN, HOWARD MELVIN WASSERMAN ASSOCIATES INC. 2250 - 5140 YONGE STREET TORONTO, ONTARIO, M2N 6L7 Tel.: (416) 226-4631, Fax: 226-9562 WATSON, GREGORY PAUL PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 815-5090, Fax: 941-8378 WEAVER, TRACEY PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 814-5735, Fax: 814-3210 WEBB, JEFFREY THOMAS 200 - 900 MORRISON DRIVE OTTAWA, ONTARIO, K2H 8K7 Tel.: (613) 820-2100, Fax: 820-8384 WEDLAKE, PETER DOUGLAS GREEN JAIN WEDLAKE INCORPORATED 315 - 7001 MUMFORD RD., TOWER 1 HALIFAX, NOVA SCOTIA, B3L 4N9 Tel.: (902) 453-6600, Fax: 453-9257 WEISZ, DANIEL RAPHAEL MINTZ & PARTNERS LIMITED 200 - 1 CONCORDE GATE NORTH YORK, ONTARIO, M3C 4G4 Tel.: (416) 391-2900, Fax: 391-2748 WELKER, HANS PETER 420 WEBER ST N UNIT B1 WATERLOO, ONTARIO, N2L 4E7 Tel.: (519) 885-4411, Fax: 885-6511 WENER, ROBERT MICHAEL KPMG INC. 2000 - 160 ELGIN STREET OTTAWA, ONTARIO, K2P 2P8 Tel.: (613) 212-2884, Fax: 212-2896 WENER, STANLEY ERNST & YOUNG INC. 182 BUTTERNUT CRESCENT DOLLARD-DES-ORMEAUX, QUEBEC, H9A 2A8 Tel.: (514) 683-2509 WENTZELL, MARK EVERETT GRANT THORNTON LIMITED ROYAL CENTRE 2800- 1055 WEST GEORGIA ST, PO BOX 11177 VANCOUVER, BRITISH COLUMBIA, V6E 4N3 Tel.: (604) 443-2173, Fax: 685-6569 WEST, ROBERT RANDOLPH R. WEST & ASSOCIATES INC. 202-7134 KING GEORGE HIGHWAY SURREY, BRITISH COLUMBIA, V3W 5A3 Tel.: (604) 591-7634, Fax: 591-9168 WESTGEEST, LAURENCE G. A. 221 - 3993 HENNING DRIVE BURNABY, BRITISH COLUMBIA, V5C 6P7 Tel.: (604) 291-9151, Fax: 291-2040 WHITE, EDWARD CARLETON BEALLOR & PARTNERS INC. 28 OVERLEA BLVD TORONTO, ONTARIO, M4H 1B6 Tel.: (416) 482-0707, Fax: 423-7000 WHITE, ROBYN JANE PERRY KRIEGER & ASSOCIATES INC. 202 - 40 WYNFORD DRIVE DON MILLS, ONTARIO, M3C 1J5 Tel.: (416) 447-7200, Fax: 447-0082 WIDE, MARCUS ALEXANDER PRICEWATERHOUSECOOPERS INC. 600 - 1809 BARRINGTON STREET HALIFAX, NOVA SCOTIA, B3J 3K8 Tel.: (902) 425-6190, Fax: 425-1095 WIEBE, JAKE GRANT THORNTON LIMITED 200 BAY ST., ROYAL BANK PLAZA, BOX 55 TORONTO, ONTARIO, M5J 2P9 Tel.: (416) 360-3069, Fax: 360-4949 WIHNAN, JOYCE PATRICIA WIHNAN TRUSTEE CORPORATION 1 - 2316 MCCALLUM ROAD ABBOTSFORD, BRITISH COLUMBIA, V2S 3P4 Tel.: (604) 859-5585, Fax: 859-5587 WIKJORD, CARL CLARENCE KPMG INC. 400-177 VICTORIA STREET PRINCE GEORGE, BRITISH COLUMBIA, V2L 5R8 Tel.: (250) 563-7151, Fax: 563-5693 WILCZYNSKI, ANDREW PRICEWATERHOUSECOOPERS INC. 2100 - 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 815-5091, Fax: 941-8378 WILKIE, JOSEPH ALBERT WBLI INCORPORATED GOVERNOR'S PLACE 26 UNION STREET, 1st FLOOR BEDFORD, NOVA SCOTIA, B4A 2B5 Tel.: (902) 493-5484, Fax: 493-5495 WILLIAMS, JAMES STEWART JAMES WILLIAMS & ASSOCIATES INC. 2 BLOOR STEEET WEST TORONTO, ONTARIO, M4W 3E2 Tel.: (416) 925-4550, Fax: 925-4042 WILLIAMS, WALTER ALEXANDER VINE AND WILLIAMS INC 945 KING STREET EAST HAMILTON, ONTARIO, L8M 1C1 Tel.: (905) 549-8463, Fax: 549-6020 WILLIS, DAVID PATRICK WILLIS ASSOCIATES INSOLVENCY SERVICES LTD. 100 - 2903-35th AVENUE VERNON, BRITISH COLUMBIA, V1T 2S7 Tel.: (250) 549-2922, Fax: 542-8300 WILSON, JOHN STEPHENSON PRICEWATERHOUSECOOPERS INC. 300 - 465 RICHMOND STREET LONDON, ONTARIO, N6A 5P4 Tel.: (519) 640-8000, Fax: 640-8016 WILSON, JOHN STEPHENSON PRICEWATERHOUSECOOPERS INC. 600 - 1809 BARRINGTON STREET HALIFAX, NOVA SCOTIA, B3J 3K8 Tel.: (902) 491-7413, Fax: 422-1166 WOLKOVE, PETER J. LUKCA & ASSOCIES INC. 150 - 7655 BOUL. NEWMAN LASALLE, QUEBEC, H8N 1X7 Tel.: (514) 595-3116, Fax: 483-2948 WONG, BRENDA DELOITTE & TOUCHE INC. 1900-79 WELLINGTON ST. W. TORONTO, ONTARIO, M5K 1B9 Tel.: (416) 601-5920, Fax: 601-6390 WOO, JANE PRICEWATERHOUSECOOPERS INC. 21 KING STREET WEST, MAIN FLOOR HAMILTON, ONTARIO, L8P 4W7 Tel.: (905) 777-7027, Fax: 777-7060 WOOD, DAVID STANLEY BOALE, WOOD & COMPANY LTD. 840 - 800 WEST PENDER STREET VANCOUVER, BRITISH COLUMBIA, V6C 2V6 Tel.: (604) 605-3335, Fax: 605-3359 WOOD, PATRICIA EILEEN CAMPBELL, SAUNDERS LTD 1000 - 570 GRANVILLE STREET VANCOUVER, BRITISH COLUMBIA, V6C 3P1 Tel.: (604) 915-5552, Fax: 915-5562 WOOD, VERNE DELOITTE & TOUCHE INC. 3000, 700 - 2 ST. S.W. CALGARY, ALBERTA, T2P 0S7 Tel.: (403) 267-1700, Fax: 263-2390 WYNBERG, SAMUEL LEONARD BRIEF & ASSOCIATES LIMITED 402 - 3845 BATHURST STREET DOWNSVIEW, ONTARIO, M3H 3N2 Tel.: (416) 635-7337, Fax: 635-0462 YANCH, JAMES ROBERT 122 ALBERT STREET OSHAWA, ONTARIO, L1H 4R2 Tel.: (905) 721-7506, Fax: 721-1619 YANDRESKI, ANDREA KPMG INC. 3300 COMMERCE COURT W., 199 BAY STREET TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3949, Fax: 777-3364 YAU, NORMA ILENE HOYES, MICHALOS & ASSOCIATES INC. 204 -607 King Street West Kitchener, ONTARIO, N2G 1C7 Tel.: (519) 435-1500, Fax: 553-5519 YORKE, CLYDE EDWIN PADDON + YORKE INC. P.O. BOX 27023 BARRIE, ONTARIO, L4M 4V3 Tel.: (705) 722-9888, Fax: 722-9993 ZASPALIS, TONY KPMG INC. P.O. BOX 31, COMMERCE COURT POST STN. TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3236, Fax: 777-3364 ZEALAND, KENNETH ALLEN MEYERS NORRIS PENNY LIMITED 500 - 1661 PORTAGE AVENUE WINNIPEG, MANITOBA, R3J 3T7 Tel.: (204) 775-4531, Fax: 783-8329 ZIELSKI, FRANKLIN J F.J. ZIELSKI & ASSOCIATES INC. P.O. BOX 1538 BELLEVILLE, ONTARIO, K8N 5J2 Tel.: (613) 966-8060, Fax: 966-9018 ZIELSKI, FRANKLIN JASON F.J. ZIELSKI & ASSOCIATES INC. 298 COLEMAN ST, P.O. BOX 1538 BELLEVILLE, ONTARIO, K8N 5J2 Tel.: (613) 966-8060, Fax: 966-9018 ZIZZO, CHARLES JOSEPH R.R.#3, TIMBER TRAIL #1062 BRACEBRIDGE, ONTARIO, P1L 1X1 Tel.: (705) 645-3261, Fax: 645-3261 ZUK, JERRY PETER 5337 MOUNTAIN MEADOW LANE LA CANADA FLINTRIDGE, CA, UNITED STATE, 91011-1800 Tel.: , Fax: ZWAIG, MELVIN CHARLES ZWAIG ASSOCIATES INC. 801 - 20 ADELAIDE STREET EAST, PO BOX 53 TORONTO, ONTARIO, M5C 2T6 Tel.: (416) 863-0140, Fax: 863-0428 ZWEIG, MARVIN IRVING SHINER KIDECKEL ZWEIG INC. 4 - 10 WEST PEARCE STREET RICHMOND HILL, ONTARIO, L4B 1B6 Tel.: (905) 763-2436, Fax: 709-9952 ZYSMAN, MARVIN RISMAN & ZYSMAN INC 218-1110 FINCH AVE WEST NORTH YORK, ONTARIO, M3J 2T2 Tel.: (416) 222-4600, Fax: 222-9682 de BILLY-TREMBLAY, SOLANGE de BILLY-TREMBLAY & ASSOCIES INC. 1515 - 1255, RUE UNIVERSITY MONTREAL, QUEBEC, H3B 3X2 Tel.: (514) 875-1363, Fax: 875-1336 de BILLY-TREMBLAY, SOLANGE de BILLY-TREMBLAY & ASSOCIES INC. 1515 - 1255, RUE UNIVERSITY MONTREAL, QUEBEC, H3B 3X2 Tel.: (514) 875-1363, Fax: 875-1336