A. FARBER & PARTNERS INC. C/O MR. A. FARBER, C.A. 1600-150 YORK STREET TORONTO, ONTARIO, M5H 3S5 Tel.: (416) 496-3700, Fax: (416) 496-3839 A. FARBER & PARTNERS LTD. 260 POCO PLACE OFFICE TOWER 260 - 2755 LOUGHEED HIGHWAY PORT COQUITLAM, BRITISH COLUMBIA, V3B 5Y9 Tel.: (604) 468-1335, Fax: (604) 468-1395 A. JOHN PAGE & ASSOCIATES INC. C/O MR. A. JOHN PAGE, C.A. 447 - 100 RICHMOND STREET WEST TORONTO, ONTARIO, M5H 3K6 Tel.: (416) 364-4894, Fax: (416) 364-4869 A. MILLER & ASSOCIATES INC. C/O MS. ANTONINA MILLER, CGA 202 - 2555 EGLINTON AVENUE EAST TORONTO, ONTARIO, M1K 5J1 Tel.: (416) 261-6610, Fax: (416) 261-6794 A.C. POIRIER & ASSOCIATES INC. C/O MS. ANN POIRIER 401 - 133 PRINCE WILLIAM STREET SAINT JOHN, NEW BRUNSWICK, E2L 2B5 Tel.: (506) 634-1202, Fax: (506) 634-1205 A.C. WARING & ASSOCIATES INC. Suite 800, HSBC Building 10055 - 106 Street EDMONTON, ALBERTA, T5J 2Y2 Tel.: (780) 424-9944, Fax: (780) 424-9646 ABAKHAN & ASSOCIATES INC. C/O MR. GEORGE ABAKHAN, C.A. 1120-625 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 2T6 Tel.: (604) 689-4255, Fax: (604) 689-7667 ABERBACK LAPOINTE & ASSOCIÉS INC., SYNDIC A/S M. SYLVAIN LAPOINTE, C.A. 1510 - 1080 CÔTE DU BEAVER HALL MONTREAL, QUEBEC, H2Z 1S8 Tel.: (514) 395-0570, Fax: (514) 395-0571 ADAMSON & ASSOCIATES INC. C/O MR. JOHN ADAMSON, CMA 142 CENTRE STREET ST. THOMAS, ONTARIO, N5R 3A3 Tel.: (519) 633-8185, Fax: (519) 633-0912 ALAN LAWSON, FISHER INC C/O MR. JOHN A. FISHER, C.A. 50 COLBORNE STREET EAST OSHAWA, ONTARIO, L1G 1L9 Tel.: (905) 433-2166, Fax: (905) 433-0979 ALEXANDER G. MAY INC. C/O MR. ALEXANDER G. MAY, C.A. 300 - 604 COLUMBIA STREET NEW WESTMINSTER, BRITISH COLUMBIA, V3M 1A5 Tel.: (604) 524-9988, Fax: (604) 524-0187 ALGER & ASSOCIATES INC. C/O MR. BRUCE E. ALGER 400, 602 11TH AVENUE SW CALGARY, ALBERTA, T2R 1J8 Tel.: (403) 298-5800, Fax: (403) 346-4120 ALLAN MARSHALL & ASSOCIATES INC. C/O MR. ALLAN MARSHALL 400 - 53 KING ST., PO BOX 7197,STATION A SAINT JOHN, NEW BRUNSWICK, E2L 4S6 Tel.: (506) 634-7850, Fax: (506) 634-0945 ANDREW DALGLEISH & ASSOCIATES /ASSOCIÉS INC. C/O MR. ANDREW DALGLEISH, C.A. 500 - 8000, BOULEVARD DECARIE MONTREAL, QUEBEC, H4P 2S4 Tel.: (514) 738-4004, Fax: (514) 738-4007 ANDRÉ ALLARD & ASSOCIÉS INC. c/o M. André Allard 600 - 1435 RUE ST-ALEXANDRE MONTREAL, QUEBEC, H3A 2G4 Tel.: (514) 282-6767, Fax: (514) 282-6776 ANDRÉ GABBAY & ASSOCIÉS INC. A/S M. ANDRÉ GABBAY, C.A. 805 - 625 BOUL. RENÉ-LÉVESQUE OUEST MONTRÉAL, QUEBEC, H3B 1R2 Tel.: (514) 398-9850, Fax: (514) 398-9068 ANDRÉ GIROUX INC. A/S M. ANDRÉ GIROUX, C.A. 1100-215, RUE ST-JACQUES OUEST MONTRÉAL, QUEBEC, H2Y 1M6 Tel.: (514) 282-2053, Fax: (514) 282-6606 ANNE PERRAULT & ASSOCIÉ(S) / ASSOCIATES INC. C/O ANNE PERRAULT, C.A. 106 - 2555 ST-JOSEPH BLVD. ORLEANS, ONTARIO, K1C 1S6 Tel.: (613) 236-8896, Fax: (613) 236-8896 APPEL & CO. INC C/O MR. PHILIP L. MARGLES, C.A. 1 WESTMOUNT SQUARE MONTREAL, QUEBEC, H3Z 2P9 Tel.: (514) 932-4115, Fax: (514) 932-6766 ATKINSON, NEILL LIMITED C/O TOUCHE ROSS LIMITED 301-255 DUFFERIN AVENUE LONDON, ONTARIO, N6A 5K6 Tel.: (519) 679-1880 BDO DUNWOODY GOODMAN ROSEN INC. C/O PAUL GOODMAN, CA 620 - 1718 ARGYLE STREET HALIFAX, NOVA SCOTIA, B3J 3N6 Tel.: (902) 425-3100, Fax: (902) 425-3777 BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE C/O APOLONIA D'SA ROYAL BANK PLAZA, SOUTH TO. 32 ND FL. TORONTO, ONTARIO, M5J 2J8 Tel.: (416) 865-0200, Fax: (416) 865-0887 BEALLOR & PARTNERS INC. C/O MR. EDWARD C. WHITE, C.A. 28 OVERLEA BOULEVARD TORONTO, ONTARIO, M4H 1B6 Tel.: (416) 423-0707, Fax: (416) 423-7000 BELHUMEUR, PRONOVOST INC. A/S M. ÉRIC PRONOVOST, C.A. 202 - 1350 RUE ROYALE TROIS-RIVIÈRES, QUEBEC, G9A 4J4 Tel.: (819) 697-0009, Fax: (819) 697-0020 BENDLE & ASSOCIATES LTD. C/O MR. 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CYRIL SAPIRO, C.A. 302-161 EGLINTON AVE EAST TORONTO, ONTARIO, M4P 1J5 Tel.: (416) 486-9660, Fax: (416) 486-8024 CÉLINE CHOUINARD & ASSOCIÉS INC. A/S MME CÉLINE CHOUINARD, C.A. 201 - 7100 RUE ST-HUBERT MONTRÉAL, QUEBEC, H2S 2M9 Tel.: (514) 272-1121, Fax: (514) 271-7496 D & A MACLEOD COMPANY LTD C/O MR. DONALD A. MACLEOD, C.A. 343 O'CONNOR STREET OTTAWA, ONTARIO, K2P 1V9 Tel.: (613) 236-9111, Fax: (613) 236-6766 D. KWASNICKY & ASSOCIATES INC. C/O MS. DEBORA KWASNICKY 211 - 3030 LINCOLN STREET COQUITLAM, BRITISH COLUMBIA, V3B 6B4 Tel.: (604) 464-7272, Fax: (604) 464-7273 D. MANNING & ASSOCIATES INC. C/O MR. DON MANNING, C.A. 520 - 625 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 2T6 Tel.: (604) 683-8030, Fax: (604) 683-8327 D. THODE & ASSOCIATES INC. C/O MR. DOUGLAS THODE 220 - 1980 COOPER RD. ORCHARD PLAZA II KELOWNA, BRITISH COLUMBIA, V1Y 8K5 Tel.: (250) 712-5353, Fax: (250) 712-5390 DANIEL BRODEUR & ASSOCIÉS, SYNDICS INC. A/S M. 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DHINGRA, C.A. 200-251 BANK STREET OTTAWA, ONTARIO, K2P 1X3 Tel.: (613) 236-3456, Fax: (613) 236-0707 DOMENIC GIUSTINI LTD. C/O MR. D. GIUSTINI, C.A. 11C SUFFOLK STREET EAST GUELPH, ONTARIO, N1H 2H7 Tel.: (519) 763-3836, Fax: (519) 763-4087 DOUG LEE & ASSOCIATES INC. C/O MR. DOUGLAS LEE 600 - 3 FANTAN ALLEY VICTORIA, BRITISH COLUMBIA, V8W 3G9 Tel.: (250) 213-9975 DOYLE SALEWSKI INC. C/O MR. BRIAN DOYLE, C.A. 404 BANK STREET OTTAWA, ONTARIO, K2P 1Y5 Tel.: (613) 569-4444, Fax: (613) 569-1116 DRUKER & ASSOCIATES INC C/O MR. MAX D. DRUKER, C.A. 420-4333 STE-CATHERINE WEST WESTMOUNT, QUEBEC, H3Z 1P9 Tel.: (514) 935-8501, Fax: (514) 935-0644 E. SANDS & ASSOCIATES INC. C/O MR. GERARD THOMAS FORAN 410-1100 MELVILLE ST., SUN LIFE BLDG. VANCOUVER, BRITISH COLUMBIA, V6E 4A6 Tel.: (604) 684-3030, Fax: (604) 684-7277 EDDY-WRIGHT & ASSOCIATES INC. C/O MS. T. EDDY-WRIGHT 1302 ST-PAUL STREET KELOWNA, BRITISH COLUMBIA, V1Y 2E1 Tel.: (250) 717-0222, Fax: (250) 717-0272 ERIC BISSON & ASSOCIÉS INC. A/S M. 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DANIEL WALTER FABER 200, 10047 - 81 AVENUE EDMONTON, ALBERTA, T6E 1W7 Tel.: (780) 448-7414, Fax: (780) 436-0113 FONG & PARTNERS INC. 930 - 160 BLOOR STREET EAST TORONTO, ONTARIO, M4W 1B9 Tel.: (416) 260-3264, Fax: (416) 323-5248 FONTAINE & ASSOCIATES INC C/O MR. ROBERT J. FONTAINE 430 WESTMOUNT AVENUE SUDBURY, ONTARIO, P3A 5Z8 Tel.: (705) 560-1212, Fax: (705) 560-8076 FOX-MILES & ASSOCIATES INC. C/O MS. RHONDA T. FOX-MILES 310-8702 MEADOWLARK ROAD, PROFESS. BLDG. EDMONTON, ALBERTA, T5R 5W5 Tel.: (780) 444-3939, Fax: (780) 444-0158 FRANK S. KISLUK LIMITED C/O MR. FRANK S. KISLUK 307A DANFORTH AVENUE TORONTO, ONTARIO, M4K 1N7 Tel.: (416) 463-9440, Fax: (416) 778-6016 FRANÇOIS HUOT & ASSOCIÉS SYNDIC LTÉE A/S M. FRANCOIS HUOT, LL.L. 215 - 2144, RUE KING OUEST SHERBROOKE, QUEBEC, J1J 2E8 Tel.: (819) 821-3500, Fax: (819) 821-3031 FRÉCHETTE & ASSOCIÉS INC. A/S M. GÉRARD FRÉCHETTE 108 CÔTE DU PASSAGE LÉVIS, QUEBEC, G6V 5S9 Tel.: (418) 835-0200, Fax: (418) 835-6157 G. MOROSO & ASSOCIATES INC. 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CLAIR AVE EAST TORONTO, ONTARIO, M4T 1M2 Tel.: (416) 954-5848 GRANT THORNTON LIMITED C/O MR. REA GODBOLD, C.A. 200 BAY ST.,BOX 55,19TH FL ROYAL BANK TORONTO, ONTARIO, M5J 2P9 Tel.: (416) 366-0100, Fax: (416) 360-4949 GREEN HUNT WEDLAKE INCORPORATED C/O MR. PETER D. WEDLAKE, LL.B. 315-7001 MUMFORD, TOWER 1 HALIFAX, NOVA SCOTIA, B3L 4N9 Tel.: (902) 453-6600, Fax: (902) 453-9257 GROUPE LEBLANC SYNDIC INC. A/S M. PIERRE LEBLANC 2111 CHEMIN GASCON TERREBONNE, QUEBEC, J6X 4H2 Tel.: (450) 961-0008, Fax: (450) 961-0004 GROUPE PIGEON BRAULT SYNDICS INC. C/O FRANCE PIGEON 200 - 255 BOUL. DE LA CONCORDE OUEST LAVAL, QUEBEC, H7N 5T1 Tel.: (450) 975-1030, Fax: (450) 975-8171 GROUPE PIGEON SYNDICS INC. A/S MME F. PIGEON, CGA 200 - 255 BOUL DE LA CONCORDE OUEST LAVAL, QUEBEC, H7N 5T1 Tel.: (450) 975-1030, Fax: (450) 975-8171 GROUPE THIBAULT, VAN HOUTTE & ASSOCIÉS LTÉE A/S M. ANDRÉ THIBAULT 300 - 1010, RUE SHERBROOKE OUEST MONTRÉAL, QUEBEC, H3A 2R7 Tel.: (514) 847-0180, Fax: (514) 847-0181 H.H. 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JEAN ROBILLARD, C.A. 1900-600 LA GAUCHETIERE O MONTRÉAL, QUEBEC, H3B 4L8 Tel.: (514) 879-1385, Fax: (514) 878-2100 RICHARD BURNSIDE & ASSOCIATES LTD. C/O MR. RICHARD BURNSIDE, C.A. 100-10TH STREET WEST OWEN SOUND, ONTARIO, N4K 5P7 Tel.: (519) 371-4333, Fax: (519) 376-8078 RICHARD LAPOINTE & ASSOCIES INC. 2114 RUE ST-DENIS MONTREAL, QUEBEC, H2X 3K9 Tel.: (514) 288-9339, Fax: (514) 288-1378 RISMAN & ZYSMAN INC C/O MR. MARVIN ZYSMAN 218-1110 FINCH AVE WEST NORTH YORK, ONTARIO, M3J 2T2 Tel.: (416) 222-4600, Fax: (416) 222-9682 ROBITAILLE, MARCOUX ET ASSOCIES LTEE a/s G. ROBITAIALLE & ASS. INC. 345-400 BOUL JEAN-LESAGE QUEBEC, QUEBEC, G1K 8W1 Tel.: (418) 649-0767 ROGER W. FENNIAK & ASSOCIATES INC C/O MR. ROGER W. FENNIAK, C.A. 25 GREENWOOD WAY SHERWOOD PARK, ALBERTA, T8A 0J4 Tel.: (780) 423-1122, Fax: (780) 424-5943 ROY, MÉTIVIER, ROBERGE INC. A/S M. ÉRIC MÉTIVIER 210-2960, BOUL. LAURIER, IBERVILLE III SAINTE-FOY, QUEBEC, G1V 4S1 Tel.: (418) 651-5500, Fax: (418) 651-8077 RSM RICHTER INC. C/O MR. JOHN J. SWIDLER, C.A. 1100 - 200 KING ST.W., P.O. BOX 48 TORONTO, ONTARIO, M5H 3T4 Tel.: (416) 932-6024, Fax: (416) 932-6200 RUMANEK & COMPANY LTD. C/O MR. CARL RUMANEK, CA 714-1280 FINCH AVENUE WEST NORTH YORK, ONTARIO, M3J 3K6 Tel.: (416) 665-8326, Fax: (416) 665-7634 RUSINEK & ASSOCIATES INC. C/O MR. PATRICK BLOOMFIELD 311 - 2401 EGLINTON AVENUE EAST SCARBOROUGH, ONTARIO, M1K 2M5 Tel.: (416) 288-8048, Fax: (416) 288-8429 RÉMILLARD MOQUIN LEBEL INC. A/S M. ÉRIC LEBEL, C.A. 400 - 5811, BOUL. TASCHEREAU BROSSARD, QUEBEC, J4Z 1A5 Tel.: (514) 875-6633, Fax: (514) 875-6632 S. FUNTIG & ASSOCIATES INC. C/O MR. S. FUNTIG, C.A. 200 - 484 PELISSIER STREET WINDSOR, ONTARIO, N9A 4K9 Tel.: (519) 252-8227, Fax: (519) 252-0855 SALYZYN & ASSOCIATES LIMITED C/O MR. MICHAEL A. SALYZYN, CGA 3 - 833 SACKVILLE DRIVE LOWER SACKVILLE, NOVA SCOTIA, B4E 1S1 Tel.: (902) 865-5444, Fax: (902) 865-2228 SAM LÉVY & ASSOCIÉS INC. A/S M. SAMUEL S. LEVY, C.A. 903 - 276 RUE ST-JACQUES MONTREAL, QUEBEC, H2Y 1N3 Tel.: (514) 282-9999, Fax: (514) 282-6607 SAMSON BELAIR / DELOITTE & TOUCHE INC. A/S M. DENIS HAMEL, C.A. 3000-1 PLACE VILLE MARIE MONTREAL, QUEBEC, H3B 4T9 Tel.: (514) 393-7115, Fax: (514) 390-4103 SAYERS BUCKWORTH GRAY INC. C/O MS. PHYLLIS M.GRAY, CGA 203A - 15260 YONGE STREET AURORA, ONTARIO, L4G 1N4 Tel.: (416) 368-9503, Fax: (416) 368-8163 SCHONFELD INC. C/O MR. S. HARLAN SCHONFELD, CA 900 - 220 BAY STREET TORONTO, ONTARIO, M5J 2W4 Tel.: (416) 862-7785, Fax: (416) 862-2136 SCHWARTZ LEVITSKY FELDMAN INC. C/O MR. RICHARD KLINE, C.A. 1167 CALEDONIA ROAD TORONTO, ONTARIO, M6A 2X1 Tel.: (416) 785-5353, Fax: (416) 784-3025 SCOTT AND PICHELLI LIMITED C/O MR. P. PICHELLI, C.A. 109-3600 BILLINGS COURT BURLINGTON, ONTARIO, L7N 3N6 Tel.: (905) 632-5853, Fax: (905) 632-6113 SEGAL & PARTNERS INC. C/O MR. TODD SHERIFF, C.A. 500 - 2005 SHEPPARD AVENUE EAST TORONTO, ONTARIO, M2J 5B4 Tel.: (416) 391-1460, Fax: (416) 391-4499 SERGE MORENCY ET ASSOCIES INC. A/S M. SERGE MORENCY, C.A. 100-895, BOUL. CHAREST OUEST QUÉBEC, QUEBEC, G1N 2C9 Tel.: (418) 650-2000, Fax: (418) 650-2010 SF PARTNERS INC. C/O MR. STEVEN GOLDBERG, C.A. 400-4950 YONGE S.,THE MADISON CENTRE TORONTO, ONTARIO, M2N 6K1 Tel.: (416) 250-1212, Fax: (416) 250-1225 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: (416) 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: (905) 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: (403) 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: (250) 751-2058 SOBERMAN TESSIS INC. C/O MR. KENNETH M. TESSIS, C.A. 10TH FLOOR - 2 ST. CLAIR AVENUE EAST TORONTO, ONTARIO, M4T 2T5 Tel.: (416) 929-2500, Fax: (416) 929-2555 SPICER MACGILLIVRAY INC C/O DOANE RAYMOND LTD.,NORTH TOWER 1100-200 BAY ST.,BOX 55, ROYAL BANK PL TORONTO, ONTARIO, M5J 2P9 Tel.: (416) 863-1234, Fax: (416) 360-4944 STERN COHEN SHIER INC. C/O MR. ROBERT SHIER, C.A. 1400 - 45 ST. CLAIR AVENUE WEST TORONTO, ONTARIO, M4V 1L3 Tel.: (416) 967-6772, Fax: (416) 967-7662 STONE CONWAY HUGHES & PARTNERS INC C/O MR. E. LEYSHON-HUGHES,C.A. 2377 FOLKESTONE WAY WEST VANCOUVER, BRITISH COLUMBIA, V7S 3E1 Tel.: (604) 925-2399, Fax: (604) 925-2499 SULLIVAN & ASSOCIATES INC. C/O MR. CLARK A. SULLIVAN, C.A. 101, 2445 - 13TH AVENUE REGINA, SASKATCHEWAN, S4P 0W1 Tel.: (306) 525-9200, Fax: (306) 525-9209 SURGESON CARSON ASSOCIATES INC. C/O MR. RICHARD SURGESON, C.A. 6 - 99 FIFTH AVENUE OTTAWA, ONTARIO, K1S 5H9 Tel.: (613) 567-6434, Fax: (613) 567-0752 SUSAN GONTHIER & ASSOCIÉS INC. a/s MME S. GONTHIER 100 - 30 RUE ST-JEAN-BAPTISTE OUEST MONTMAGNY, QUEBEC, G5V 3B5 Tel.: (418) 248-0808, Fax: (418) 248-0601 T. CARLETON & CO INC C/O MR. THOMAS J. CARLETON, C.G.A. 1002 - 74 CEDAR POINT DRIVE BARRIE, ONTARIO, L4N 5R7 Tel.: (705) 734-1148, Fax: (705) 734-2758 TAYLOR LEIBOW INC. C/O MR. PAUL GRACI 802 - 105 MAIN STREET EAST HAMILTON, ONTARIO, L8N 1G6 Tel.: (905) 523-0003, Fax: (905) 523-2979 THE BOWRA GROUP INC. C/O MR. DAVID BOWRA 1930 - 1095 WEST PENDER STREET VANCOUVER, BRITISH COLUMBIA, V6E 2M6 Tel.: (604) 689-8939, Fax: (604) 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: (416) 925-3119 TODD MCMAHON INC. c/o MR. RONALD GEORGE MCMAHON, C.A. 525-744 WEST HASTINGS STREET VANCOUVER, BRITISH COLUMBIA, V6C 1A5 Tel.: (604) 687-6446, Fax: (604) 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: (418) 549-5829 VILLENEUVE VENNE COOSSA INC. 300 - 666 SHERBROOKE OUEST MONTREAL, QUEBEC, H3A 1E7 Tel.: (514) 904-1888, Fax: (514) 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: (905) 549-6020 WASSERMAN ASSOCIATES INC. LIBERTY SQUARE, HSBC TOWER 1008 - 3601 HIGHWAY #7 MARKHAM, ONTARIO, L3R 0M3 Tel.: (905) 948-8643, Fax: (905) 948-8640 WATKINS, WILSON & ASSOCIATES INC. C/O MR. STEPHEN CARL WATKINS, C.A. 476 - 700 LAWRENCE AVENUE WEST TORONTO, ONTARIO, M6A 3B4 Tel.: (416) 784-0776, Fax: (416) 784-0957 WBLI INCORPORATED C/O MR. JOSEPH WILKIE, CMA 26 UNION ST., 1st FL., GOVERNOR'S PLACE BEDFORD, NOVA SCOTIA, B4A 2B5 Tel.: (902) 493-5484, Fax: (902) 493-5495 WELKER & ASSOCIATES INC. C/O MR. HANS PETER WELKER 420 WEBER STREET NORTH, UNIT B1 WATERLOO, ONTARIO, N2L 4E7 Tel.: (519) 885-4411, Fax: (519) 885-6511 WIHNAN TRUSTEE CORPORATION C/O MS JOYCE P WIHNAN 33781 SOUTH FRASER WAY ABBOTSFORD, BRITISH COLUMBIA, V2S 2C3 Tel.: (604) 859-5585, Fax: (604) 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: (250) 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: (604) 688-3497 ZEIFMAN PARTNERS INC. C/O MR. ALLAN RUTMAN, C.A. 201 BRIDGELAND AVENUE TORONTO, ONTARIO, M6A 1Y7 Tel.: (416) 256-4000, Fax: (416) 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: (416) 863-0428 de BILLY-TREMBLAY & ASSOCIÉS INC. A/S MME S. DEBILLY-TREMBLAY 1515 - 1255, RUE UNIVERSITY MONTRÉAL, QUEBEC, H3B 3X2 Tel.: (514) 875-1363, Fax: (514) 875-1336 ABAKHAN, GEORGE ABAKHAN & ASSOCIATES INC. 1120-625 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 2T6 Tel.: (604) 689-4255, Fax: (604) 689-7667 ABERBACK, SHERI LEE ABERBACK LAPOINTE & ASSOCIÉS INC., SYNDIC 1510 - 1080 CÔTE DU BEAVER HALL MONTRÉAL, QUEBEC, H2Z 1S8 Tel.: (514) 395-0570, Fax: (514) 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: (416) 925-3119 ABT, LINDA A. FARBER & PARTNERS INC. 57 JOHN STREET SOUTH HAMILTON, ONTARIO, L8N 2B9 Tel.: (905) 308-9999, Fax: (905) 308-7984 ADAMS, GREGORY JOHN ERNST & YOUNG INC. 1600 - 100 QUEEN STREET OTTAWA, ONTARIO, K1P 1K1 Tel.: (613) 232-1511, Fax: (613) 232-5324 ADAMS, MARLA LEE DELOITTE & TOUCHE INC. 400, 122 - 1 AVE. SOUTH, PCS TOWER SASKATOON, SASKATCHEWAN, S7K 7E5 Tel.: (306) 343-4200, Fax: (306) 343-4240 ADAMSON, JOHN ADAMSON & ASSOCIATES INC. 142 CENTRE STREET ST. THOMAS, ONTARIO, N5R 3A3 Tel.: (519) 633-8185, Fax: (519) 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: (514) 934-3504 ADIKEN, JEFFREY MANDELBAUM SPERGEL INC 200-505 Consumers Rd Toronto, ONTARIO, M2J 4V8 Tel.: (416) 498-2841, Fax: (416) 494-7199 ADJAMI, CARL RSM RICHTER INC. 2200 - 2 PLACE ALEXIE NIHON MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3590, Fax: (514) 934-3504 ADLER, KAREN RHEA BRIEF & ASSOCIATES LIMITED 402 - 3845 BATHURST STREET TORONTO, ONTARIO, M3H 3N2 Tel.: (416) 635-7337, Fax: (416) 635-0462 ADLINGTON, RYAN JOHN MCINTOSH & MORAWETZ INC. ROYAL BANK TOWER - SOUTH TOWER 2000 - 200 BAY STREET PO BOX 22 TORONTO, ONTARIO, M5J 2J1 , Fax: (416) 847-5201 AGUIRRE, SAMUEL PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 815-5098, Fax: (416) 941-8378 ALAM, MIRZA ZAKI MEYERS NORRIS PENNY LIMITED BELL TOWER SUITE 300, 10104-103 AVENUE EDMONTON, ALBERTA, T5J 0H8 Tel.: (780) 969-1489, Fax: (780) 409-5415 ALBERT, JOSEPH EDWARD ALLAN MANDELBAUM SPERGEL INC 200 - 505 CONSUMERS ROAD NORTH YORK, ONTARIO, M2J 4V8 Tel.: (416) 497-1660, Fax: (416) 494-7199 ALEXANDERSON, LINDA JILL KPMG INC. 485, 433 MARLBOROUGH WAY NORTH EAST CALGARY, ALBERTA, T2A 5H5 Tel.: (403) 777-9999, Fax: (403) 531-0974 ALGER, BRUCE ELLIS ALGER & ASSOCIATES INC. 400, 602-11th AVENUE SW CALGARY, ALBERTA, T2R 1J8 Tel.: (403) 298-5800, Fax: (403) 296-2988 ALLAIN, DENIS DENIS ALLAIN & ASSOCIÉS INC. 102-476, AVENUE ST-CHARLES VAUDREUIL-DORION, QUEBEC, J7V 2N6 Tel.: (450) 455-9707, Fax: (450) 455-9700 ALLAN, JACKSON STEPHENS RSM RICHTER INC. 910, 736 - 8TH AVENUE S.W. CALGARY, ALBERTA, T2P 1H4 Tel.: (403) 233-8472, Fax: (403) 233-8688 ALLARD, ANDRE ANDRÉ ALLARD & ASSOCIÉS INC. 600 - 1435 RUE ST-ALEXANDRE MONTREAL, QUEBEC, H3A 2G4 Tel.: (514) 282-6767, Fax: (514) 282-6776 ALLEN, DONALD JOHN 150 SNOWBRIDGE WAY COLLINGWOOD, ONTARIO, L9Y 3Z2 Tel.: (416) 485-4571 AMBACHTSHEER, TODD JEFFREY ERNST & YOUNG INC. 222 BAY STREET TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2018, Fax: (416) 943-3300 AMRAM, KARINA RAYMOND, CHABOT INC. 1900 - 600 DE LA GAUCHETIERE OUEST MONTREAL, QUEBEC, H3B 4L8 Tel.: (514) 393-4841, Fax: (514) 393-4841 ANDERSON, RITA ELLIS PRICEWATERHOUSECOOPERS INC. 220 - 500 GEORGE STREET SYDNEY, NOVA SCOTIA, B1P 1K6 Tel.: (902) 564-0802, Fax: (902) 564-1470 ANDERSON, ROXANNE PRICEWATERHOUSECOOPERS INC. 800 - 99 BANK STREET OTTAWA, ONTARIO, K1P 1E4 Tel.: (613) 237-3702, Fax: (613) 237-3963 ANDREWS, NOEL R NOEL R. ANDREWS & ASSOCIATES INC. P.O.BOX 5102, 131 LEMARCHANT ROAD ST. JOHN'S, NEWFOUNDLAND, A1C 5V3 Tel.: (709) 722-5741, Fax: (709) 722-6520 ARLETTE, MICA JOHN PRICEWATERHOUSECOOPERS INC. TORONTO DOMINION CENTRE ROYAL TRUST TOWER, SUITE 3000 Box 82 TORONTO, ONTARIO, M5K 1G8 Tel.: (416) 863-1133, Fax: (416) 365-8215 ARMITAGE, NORMAN EDGAR CRAWFORD, SMITH AND SWALLOW INC. 4741 QUEEN STREET NIAGARA FALLS, ONTARIO, L2E 2M2 Tel.: (905) 356-4200, Fax: (905) 356-7724 ARSENAULT, RONALD J.G. TOUCHIE & ASSOCIATES LTD P.O. BOX 907, 116 WELDON STREET MONCTON, NEW BRUNSWICK, E1C 8N8 Tel.: (506) 857-8222, Fax: (506) 859-8898 ASSINI, WILLIAM J. c/o PricewaterhouseCoopers Inc. 465 Richmond Street, Suite 300 LONDON, ONTARIO, N6A 5P4 Tel.: (519) 640-8000 ASTALNOK, JULIA MARY 42 GLADEVIEW CR. SW CALGARY, ALBERTA, T3E 4X8 Tel.: (403) 246-7259, Fax: (403) 685-3224 ASTON, EGLE VERONIKA HARRIS & PARTNERS INC 300-8920 Woodbine Avenue Markham, ONTARIO, L3R 9W9 Tel.: (905) 479-5712, Fax: (905) 479-2346 ATHANASIOU, JOHN KPMG INC. 510 - 21 KING STREET WEST HAMILTON, ONTARIO, L8N 3R1 Tel.: (905) 523-2236, Fax: (905) 523-2200 AUCLAIR, ANDRÉE GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 103 - 70, RUE ST-GERMAIN EST RIMOUSKI, QUEBEC, G5L 7J9 Tel.: (418) 724-9079, Fax: (418) 724-9061 BABCOCK, BENJAMIN J. C/O LAZARD CANADA CORP. 4610- 1 FIRST CANADIAN PLACE, BOX 373 TORONTO, ONTARIO, M5X 1E2 Tel.: (416) 216-3532 BAIGEL, MICHAEL NEIL WOOLF A. FARBER & PARTNERS INC. 300 - 1200 SHEPPARD AVENUE EAST NORTH YORK, ONTARIO, M2K 2R8 Tel.: (416) 496-3691, Fax: (416) 496-9651 BAILEY, ALLISON ANN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 800 - 200 GRAHAM AVENUE WINNIPEG, MANITOBA, R3C 4L5 Tel.: (204) 926-7224, Fax: (204) 926-7227 BAILEY, SENGA SMITH CAGEORGE BAILEY, INC. 700, 550 - 11 TH AVENUE SW CALGARY, ALBERTA, T2R 1M7 Tel.: (403) 261-7779, Fax: (403) 262-3917 BANDO, BRUCE S. 3246 THORNCREST DRIVE MISSISSAUGA, ONTARIO, L5L 4K7 Tel.: (905) 828-0886 BARNES, STEPHEN HERBERT 1100 - 1177 WEST HASTINGS STREET VANCOUVER, BRITISH COLUMBIA, V6E 4T5 Tel.: (604) 689-3928, Fax: (604) 687-5617 BARRETT, JOHN FITZGERALD ERNST & YOUNG INC. 222 BAY STREET, P.O. BOX 251 TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2638, Fax: (416) 943-3300 BASI, ANDREW HARRINDER SINGH KPMG INC. BOW VALLEY SQUARE II 2700,-205-5 AVENUE SOUTH WEST CALGARY, ALBERTA, T2P 4B9 Tel.: (403) 777-9999, Fax: (403) 531-0974 BASS, GLYNIS DELOITTE & TOUCHE INC. 1900-79 WELLINGTON ST. W., TD CENTRE TORONTO , ONTARIO, M5K 1B9 Tel.: (416) 601-6280, Fax: (416) 601-6390 BAZIAN, GRANT MEYERS NORRIS PENNY LIMITED BELL TOWER SUITE 300, 10104-103 AVENUE EDMONTON, ALBERTA, T5J 0H8 Tel.: (780) 969-1490, Fax: (780) 409-5415 BEAUCHAMP, MICHEL JEAN FORTIN & ASSOCIES SYNDIC INC 200- 2360 BOUL. MARIE-VICTORIN LONGUEUIL, QUEBEC, J4G 1B5 Tel.: (450) 442-3260, Fax: (450) 928-3477 BEAUCHEMIN, MARC FONDACTION CSN 2175 BOUL. MAISONNEUVE EST MONTREAL, QUEBEC, H2K 4S3 Tel.: (514) 525-6003, Fax: (514) 525-0863 BEAUMIER, NANCY SAMSON BELAIR / DELOITTE & TOUCHE INC. 550-1111, ST-CHARLES OUEST, TOUR EST LONGUEUIL, QUEBEC, J4K 5G4 Tel.: (450) 463-8008, Fax: (450) 670-6420 BEAUSOLEIL-VERSAILLES, CAROLE PRICEWATERHOUSECOOPERS INC. 7059, AVENUE CHRISTOPHE-COLOMB MONTRÉAL, QUEBEC, H2S 2H4 Tel.: (514) 521-5188, Fax: (514) 521-5032 BEEKENKAMP, BRENT RONARD ERNST & YOUNG INC. ERNST & YOUNG TOWER 222 BAY STREET TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2652, Fax: (416) 943-3300 BEGGS, BRUCE DELOITTE & TOUCHE INC. 800 - 100 QUEEN STREET OTTAWA, ONTARIO, K1P 5T8 Tel.: (613) 751-5235, Fax: (613) 563-2244 BELHUMEUR, MICHEL BELHUMEUR, PRONOVOST INC. 202 - 1350, RUE ROYALE TROIS-RIVIÈRES, QUEBEC, G9A 4J4 Tel.: (819) 697-0009, Fax: (819) 697-0020 BELL, MARTIN DANIEL C/O GLENN STEINER C/O GLENN STEINER 25 ST. CLAIR AVE EAST TORONTO, ONTARIO, M4T 1M2 Tel.: (416) 954-5848 BELLAVANCE, GREGOIRE GREGOIRE BELLAVANCE & ASSOCIES LTEE 1294, RUE LAVIGERIE STE-FOY, QUEBEC, G1W 3X2 Tel.: (418) 658-0208 BELTON, ISABELLE KATHRYN SMYTHE RATCLIFFE INSOLVENCY INC. 207 - 895 FORT STREET VICTORIA, BRITISH COLUMBIA, V8W 1H7 Tel.: (250) 382-2668, Fax: (250) 382-2660 BENDLE, RONALD STUART BENDLE & ASSOCIATES LTD. 406-746 BASELINE ROAD EAST LONDON, ONTARIO, N6C 5Z2 Tel.: (519) 680-2800, Fax: (519) 680-0414 BERGERON, RÉJEAN SAMSON BELAIR / DELOITTE & TOUCHE INC. 901 BOUL. TALBOT, # 400, PLACE DU FJORD CHICOUTIMI, QUEBEC, G7H 0A1 Tel.: (418) 549-6650, Fax: (418) 549-4694 BERNIER, MARK ERNST & YOUNG INC. 1200 - 150 RENE-LEVESQUE EST QUEBEC, QUEBEC, G1R 6C6 Tel.: (418) 524-5151, Fax: (418) 640-5141 BERNIER, ROCH BERNIER & ASSOCIÉS, SYNDIC DE FAILLITES INC. 226, RUE PAPINEAU GATINEAU, QUEBEC, J8X 1W6 Tel.: (819) 777-8666, Fax: (819) 777-3336 BERNIER, ROCH BERNIER & ASSOCIÉS, SYNDIC DE FAILLITES INC. 226, RUE PAPINEAU GATINEAU, QUEBEC, J8X 1W6 Tel.: (819) 777-8666, Fax: (819) 777-3336 BERRY, KEVIN EDWARD BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE LANDMARK TECHNOLOGY CENTRE 300-1632 DICKSON AVENUE KELOWNA, BRITISH COLUMBIA, V1Y 7T2 Tel.: (250) 763-6700, Fax: (250) 763-4457 BEST, GREGORY LEE PRICEWATERHOUSECOOPERS INC. 310 - 744 WEST HASTINGS STREET VANCOUVER, BRITISH COLUMBIA, V6C 1A5 Tel.: (604) 806-7171, Fax: (604) 806-7806 BEST, IAN DAVID 160 KIRKBRIDGE ROAD WINNIPEG, MANITOBA, R3T 5K2 Tel.: (204) 275-8463 BEVERLEY, JOHN STEWART JOHN S. BEVERLEY & ASSOCIATES INC. 1240 - 5 AVENUE PRINCE GEORGE, BRITISH COLUMBIA, V2L 3L2 Tel.: (250) 563-4300, Fax: (250) 563-8600 BIEHLER, ROBERT WILLIAM DELOITTE & TOUCHE INC. 4210 KING STREET EAST KITCHENER, ONTARIO, N2P 2G5 Tel.: (519) 650-7600, Fax: (519) 650-7601 BIELENY, PATRICK STEPHEN 530 BUTTERWORTH WAY EDMONTON, ALBERTA, T6R 2N4 Tel.: (780) 453-8657, Fax: (780) 433-5637 BISHARA, HANI 100 King St West, 11 Floor TORONTO, ONTARIO, M5X 1A1 Tel.: (416) 643-1929 BISHOP, HEATHER ANN 210-2109 OTTAWA ST., THE MARKET SQUARE WINDSOR, ONTARIO, N8Y 1R8 Tel.: (519) 253-6699, Fax: (519) 253-3183 BISHOP, PAUL PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 814-5869, Fax: (416) 941-8378 BISSON, ÉRIC PINSKY, BISSON INC. 300 - 96, RUE TURGEON STE-THÉRÈSE, QUEBEC, J7E 3H9 Tel.: (450) 435-8011, Fax: (450) 435-5610 BLOOMFIELD, PATRICK JAMES CARNWATH RUSINEK & ASSOCIATES INC. 311-2401 EGLINTON AVENUE EAST SCARBOROUGH, ONTARIO, M1K 2M5 Tel.: (416) 288-8048, Fax: (416) 288-8429 BOALE, STEPHEN ANDREW BOALE, WOOD & COMPANY LTD. 410 - 800 WEST PENDER STREET VANCOUVER, BRITISH COLUMBIA, V6C 2V6 Tel.: (604) 605-3335, Fax: (604) 605-3359 BODDY, DAVID JAMES DELOITTE & TOUCHE INC. 800 - 100 QUEEN STREET OTTAWA, ONTARIO, K1P 5T8 Tel.: (613) 236-2442, Fax: (613) 563-2244 BOILY, NICOLAS RAYMOND, CHABOT INC. 1900 - 600 DE LA GAUCHETIÈRE OUEST MONTREAL, QUEBEC, H3B 4L8 Tel.: (514) 393-4777, Fax: (514) 878-6327 BOISVERT, RONALD 8890 PLACE RABELAIS BROSSARD, QUEBEC, J4X 2W3 BOLDUC, ANDRÉ PAUL BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 903 - 200 ELGIN STREET OTTAWA, ONTARIO, K2P 1L5 Tel.: (613) 235-5225, Fax: (613) 235-5220 BONSAIL, CLIFFORDOTTAWA, ONTARIO, BOPARAI, PARDEEP (PAM) KPMG INC. 777 DUNSMUIR ST.BOX 10426,PACIFIC CENTRE VANCOUVER, BRITISH COLUMBIA, V7Y 1K3 Tel.: (604) 691-3422, Fax: (604) 691-3036 BORSELLINO, STEPHEN JOSEPH KPMG INC. BOX 976 510 - 21 KING ST WEST HAMILTON, ONTARIO, L8N 3R1 Tel.: (905) 523-2203, Fax: (905) 523-2200 BOTTOM, JOHN J. BOTTOM & ASSOCIATES LTD. 300 - 604 COLUMBIA STREET NEW WESTMINSTER, BRITISH COLUMBIA, V3M 1A6 Tel.: (604) 540-1920, Fax: (604) 524-0187 BOUCHARD, GINO RAYMOND, CHABOT INC. 340 - 1500 RUE ROYALE TROIS-RIVIÈRES, QUEBEC, G9A 6E6 Tel.: (877) 377-2687 BOUCHARD, RACHEL RAYMOND, CHABOT INC. 200 - 140, GRANDE-ALLÉE EST QUÉBEC, QUEBEC, G1R 5P7 Tel.: (418) 626-3078, Fax: (418) 626-6949 BOUCHARD, RÉJEAN RAYMOND, CHABOT INC. LES TOURS TRIOMPHE 300 - 2500 BOUL. DANIEL-JOHNSON LAVAL, QUEBEC, H7T 2P6 Tel.: (450) 682-1115, Fax: (450) 682-6663 BOUCHER, JEAN-LOUIS INDUSTRIE CANADA, 365 LAURIER AVE. WEST, TOWER SOUTH, 8 FL OTTAWA, ONTARIO, K1A 0C8 Tel.: (613) 952-9856, Fax: (613) 941-2862 BOUDREAU, RÉJEAN J LE GROUPE BOUDREAU, RICHARD INC. 33, RUE ST-JACQUES, 5e ÉTAGE MONTRÉAL, QUEBEC, H2Y 1K9 Tel.: (514) 849-2100, Fax: (514) 849-9292 BOUGIE, ROBERT JOSEPH DELOITTE & TOUCHE INC. 1400 - 181 BAY ST., BCE PLACE TORONTO, ONTARIO, M5J 2V1 Tel.: (416) 601-4509, Fax: (416) 601-6390 BOULAY, DANIEL RONALD FONTAINE & ASSOCIATES INC 1306 ALGONQUIN AVENUE NORTH BAY, ONTARIO, P1B 4Y2 Tel.: (705) 495-1212, Fax: (705) 495-3142 BOULTON, COLIN DAVID MANDELBAUM SPERGEL INC 201 - 505 CONSUMERS RD NORTH YORK, ONTARIO, M2J 4V8 Tel.: (416) 497-1660, Fax: (416) 494-7199 BOURASSA, ANTOINE RÉMILLARD MOQUIN LEBEL INC. 270 - 899 TASCHEREAU GREENFIELD PARK, QUEBEC, J4V 2J2 Tel.: (514) 466-8585, Fax: (514) 466-0945 BOURGEOIS, JOSÉE RAYMOND, CHABOT INC. 1900 - 600, DE LA GAUCHETIÈRE OUEST MONTRÉAL, QUEBEC, H3B 4L8 Tel.: (514) 879-1385, Fax: (514) 878-2100 BOURQUE, CHRISTIAN RAYMOND, CHABOT INC. 300 - 370 CHEMIN CHAMBLY LONGUEUIL, QUEBEC, J4H 3Z6 Tel.: (450) 679-5510, Fax: (450) 679-5511 BOUTHILLIER, DENIS DENIS BOUTHILLIER INC. 205-6610 BOUL. LES GALERIES D'ANJOU ANJOU, QUEBEC, H1M 2T4 Tel.: (514) 493-6727, Fax: (514) 493-6424 BOWRA, DAVID PAUL THE BOWRA GROUP INC. 1930- 1095 WEST PENDER STREET VANCOUVER, BRITISH COLUMBIA, V6E 2M6 Tel.: (604) 689-8939, Fax: (604) 689-8584 BOYADJIAN, NOUBAR LITWIN BOYADJIAN INC. 602 - 1141 RUE PEEL MONTRÉAL, QUEBEC, H3A 1S5 Tel.: (514) 875-4000, Fax: (514) 875-0598 BOYD, DAVID ANDREW PRICEWATERHOUSECOOPERS INC. 600 - 1809 BARRINGTON STREET HALIFAX, NOVA SCOTIA, B3J 3K8 Tel.: (902) 491-7421, Fax: (902) 422-1166 BRANCH, DUDLEY WILLIAM BRANCH & ASSOCIATES TRUSTEE CORPORATION 318 - 2099 LOUGHEED HWY. PORT COQUITLAM, BRITISH COLUMBIA, V3B 1A8 Tel.: (604) 944-0122, Fax: (604) 944-9200 BRANDON, STEWART ALLEN MEYERS NORRIS PENNY LIMITED 1401 PRINCESS AVENUE BRANDON, MANITOBA, R7A 7L7 Tel.: (204) 727-0661, Fax: (204) 726-1543 BRAULT, NATHALIE GROUPE PIGEON BRAULT SYNDICS INC. PLACE MONTMORENCY 200 - 255, BOUL DE LA CONCORDE OUEST LAVAL, QUEBEC, H7N 5T1 Tel.: (450) 975-1030, Fax: (450) 975-8171 BREARTON, NICHOLAS KPMG INC. 3300 COMMERCE COURT WEST COMMERCE COURT WEST POSTAL BOX 31 TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3768, Fax: (416) 777-3364 BREEN, GLORIA MAY BREEN & ASSOCIATES INC. 721 QUEEN STREET WEST, SUITE 201 TORONTO, ONTARIO, M6J 1E6 Tel.: (416) 603-7667, Fax: (416) 603-7668 BRENNAN, KEVIN B. ERNST & YOUNG INC. 222 BAY STREET, P.O. BOX 251 TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2005, Fax: (416) 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: (403) 206-5075 BRENNEIS, SHANE EDWARD ALGER & ASSOCIATES INC. 400, 602 - 11TH AVENUE SW CALGARY, ALBERTA, T2R 1J8 Tel.: (403) 298-5800, Fax: (403) 296-2988 BRESSE, CHARLES BRESSE & ASSOCIÉS INC. 220 - 5350, BOUL. HENRI-BOURASSA CHARLESBOURG, QUEBEC, G1H 6Y8 Tel.: (418) 622-6767, Fax: (418) 622-5154 BRETON, JEAN DANIEL ERNST & YOUNG INC. 2400 - 1 PLACE VILLE-MARIE MONTREAL, QUEBEC, H3B 3M9 Tel.: (514) 874-4455, Fax: (514) 395-4933 BRICKS, HARTLEY M. MINTZ & PARTNERS LIMITED 200 - 1 CONCORDE GATE NORTH YORK, ONTARIO, M3C 4G4 Tel.: (416) 644-4431, Fax: (416) 644-4303 BRIEF, HAROLD BRIEF & ASSOCIATES LIMITED 402-3845 BATHURST STREET NORTH YORK, ONTARIO, M3H 3N2 Tel.: (416) 635-7337, Fax: (416) 635-0462 BRODEUR, DANIEL DANIEL BRODEUR & ASSOCIÉS, SYNDICS INC. 201 - 317, RUE RACINE GRANBY, QUEBEC, J2G 3B6 Tel.: (450) 372-8001, Fax: (450) 372-4606 BROMWICH, DAVID MERVYN BROMWICH & SMITH INC. 210, 683 - 10TH STREET S.W. CALGARY, ALBERTA, T2P 5G3 Tel.: (403) 266-6665, Fax: (403) 266-5073 BROOKS, MARVA MILLICENT DAVID SKLAR & ASSOCIATES INC. 720-245 FAIRVIEW MALL DRIVE TORONTO, ONTARIO, M2J 4T1 Tel.: (416) 498-9200, Fax: (416) 621-2359 BROOKS, PAULA IRENE H.H. DAVIS & ASSOC. INC. 400 - 3333 GRAHAM BOULEVARD MONTRÉAL, QUEBEC, H3R 3L5 Tel.: (514) 341-5511, Fax: (514) 807-5310 BROWN, DAVID H. COLLINS BARROW BROWN INC. 400 - 301 MOODIE DRIVE OTTAWA, ONTARIO, K2H 9C4 Tel.: (613) 820-8010, Fax: (613) 820-8010 BROWNING, LEE CARL BROWNING CROCKER INC. 1700-10060, JASPER AVENUE, SCOTIA 1 EDMONTON, ALBERTA, T5J 3R8 Tel.: (780) 424-3434, Fax: (780) 424-3222 BRUNET, BERNARD P. PRICEWATERHOUSECOOPERS INC. 2800-1250 RENÉ-LÉVESQUE OUEST MONTRÉAL, QUEBEC, H3B 2G4 Tel.: (514) 205-5000, Fax: (514) 205-5694 BRYAN, BONNIE KATHLEEN PERRY KRIEGER & ASSOCIATES INC. 211 CENTENNIAL PARKWAY NORTH HAMILTON, ONTARIO, L8E 1H8 Tel.: (905) 573-2626, Fax: (905) 573-2913 BRYAN, DAVID PRICEWATERHOUSECOOPERS INC. 1501 TD TOWER, 10088 - 102 AVENUE EDMONTON, ALBERTA, T5J 3N5 Tel.: (780) 441-6709, Fax: (780) 423-0832 BRYK, ADAM DELOITTE & TOUCHE INC. PO BOX 29, TD CENTRE 1900 - 79 WELLINGTON ST WEST TORONTO, ONTARIO, M5K 1B9 Tel.: (416) 775-7249, Fax: (416) 601-6690 BUCKWORTH, JOHN L SAYERS BUCKWORTH GRAY INC. 600 - 55 UNIVERSITY AVENUE TORONTO, ONTARIO, M5J 2H7 Tel.: (416) 368-9503, Fax: (416) 368-8163 BUDD, ROCHELLE PONT M. DIAMOND & ASSOCIATES/ASSOCIÉS INC. 400-345 VICTORIA AVENUE WESTMOUNT, QUEBEC, H3Z 2N2 Tel.: (514) 731-3191, Fax: (514) 731-0250 BUDGEN, SANFORD GRAY 4247 DEROO ROAD VERNON, BRITISH COLUMBIA, V1B 3H7 Tel.: (250) 542-2085 BUECKERT, KARL WAYNE PINDER BUECKERT & ASSOCIATES INC. 212-3521-8TH ST. E.., EASTWOOD CENTER 1 SASKATOON, SASKATCHEWAN, S7H 0W5 Tel.: (306) 653-1100, Fax: (306) 653-1064 BUNKER, NEIL PHILLIPS DELOITTE & TOUCHE INC. 225, 20316 - 56 AVENUE LANGLEY, BRITISH COLUMBIA, V3A 3Y7 Tel.: (604) 534-7477, Fax: (604) 534-4220 BURCH, JOHN SADLER DELOITTE & TOUCHE INC. 400, 122 - 1AVENUE, PCS TOWER SASKATOON, SASKATCHEWAN, S7K 7E5 Tel.: (306) 343-4200, Fax: (306) 343-4240 BURGON, ROGER STEPHEN FRANCIS GRANT THORNTON LIMITED GRANT THORNTON PLACE 1600 - 333 SEYMOUR STREET VANCOUVER, BRITISH COLUMBIA, V6B 0A4 Tel.: (604) 687-2711, Fax: (604) 685-6569 BURLINGHAM, ELLIS DEAN BURLINGHAM ASSOCIATES INC. 410-22 STREET EAST, 400 SASKATOON SQ. SASKATOON, SASKATCHEWAN, S7K 5T6 Tel.: (306) 668-5599, Fax: (306) 668-5650 BURNSIDE, RICHARD DANE RICHARD BURNSIDE & ASSOCIATES LTD. 100 - 10 STREET WEST OWEN SOUND, ONTARIO, N4K 5P7 Tel.: (519) 371-4333, Fax: (519) 376-8078 BURTON, IRVING A IRVING A BURTON LIMITED 204-201 CONSUMERS ROAD WILLOWDALE, ONTARIO, M2J 4G8 Tel.: (416) 491-4644, Fax: (416) 491-9706 BUSHELL, CRAIG GORDON PRICEWATERHOUSECOOPERS INC. 700 - 250 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 3S7 Tel.: (604) 806-7518, Fax: (604) 806-7806 BUZZETTI, PHILIPPE MALLETTE SYNDICS ET GESTIONNAIRES INC. 200 - 3075 CHEMIN DES QUATRE-BOURGEOIS QUEBEC, QUEBEC, G1W 5C4 Tel.: (418) 653-4431, Fax: (418) 681-1707 BÉRUBÉ, CÉCILE COMBRET RSM RICHTER INC. 2 PLACE ALEXIS-NIHON, 22E ÉTAGE MONTRÉAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3497, Fax: (514) 934-3509 CADIEUX, RICHARD CLAUDE GINSBERG GINGRAS & ASSOCIATES INC 145 PROMENADE DU PORTAGE GATINEAU, QUEBEC, J8X 2K4 Tel.: (819) 776-0283, Fax: (819) 776-5855 CAIRNS, DONNA MARIE COOPER & COMPANY LTD. 108 - 1120 FINCH AVENUE WEST DOWNSVIEW, ONTARIO, M3J 3H7 Tel.: (416) 665-3383, Fax: (416) 665-0897 CAMERON, JOHN IRVINE PARKER CAMERON - OKOLITA INC. 700, 777 - 8TH AVENUE S.W. CALGARY, ALBERTA, T2P 3R5 Tel.: (403) 543-3100, Fax: (403) 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: (416) 941-8494 CANTIN, JEAN-MARC QUEEN ELIZABETH TOWERS 604-500, RUE LAURIER OUEST OTTAWA, ONTARIO, K1R 5E1 Tel.: (613) 941-9051, Fax: (613) 941-2692 CAPLAN, BRUCE N. BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 8TH FLOOR - 200 GRAHAM AVENUE WINNIPEG, MANITOBA, R3C 4L5 Tel.: (204) 956-7200, Fax: (204) 926-7227 CAPPELL, HOWARD ALLEN FONG & PARTNERS INC. 930 - 160 BLOOR STREET EAST TORONTO, ONTARIO, M4W 1B9 Tel.: (416) 260-3264, Fax: (416) 323-5248 CARLETON, THOMAS J T CARLETON & CO INC 1002 - 74 CEDAR POINTE DRIVE BARRIE, ONTARIO, L4N 5R7 Tel.: (705) 734-1148, Fax: (705) 734-2758 CARSON, DONNA JEANNE MEYERS NORRIS PENNY LIMITED 300, 622 - 5 AVENUE S.W. CALGARY, ALBERTA, T2P 0M6 Tel.: (403) 537-7657, Fax: (403) 537-8437 CARSON, MICHAEL KENNETH SURGESON CARSON ASSOCIATES INC. 8 - 99 FIFTH AVE OTTAWA, ONTARIO, K1S 5K4 Tel.: (613) 567-6434, Fax: (613) 567-0752 CARSON, TIMOTHY ALDER JACKSON CARSON INC. 205 - 704 MARA STREET, DMI BUILDING POINT EDWARD, ONTARIO, N7V 1X4 Tel.: (519) 337-5500, Fax: (519) 337-9886 CARVALHO, SIMONE-ANNE ERNST & YOUNG INC. 222 BAY ST, 16 FLOOR, PO BOX 251 TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2085, Fax: (416) 943-3300 CASEY, PAUL M. DELOITTE & TOUCHE INC. 1900 - 79 WELLINGTON STREET WEST TORONTO, ONTARIO, M5C 2V9 Tel.: (416) 775-7172, Fax: (416) 601-6690 CASEY, SEAN ROBERT PRICEWATERHOUSECOOPERS INC. 432 NIAGARA STREET ST. CATHARINES, ONTARIO, L2M 4W3 Tel.: (905) 937-0002, Fax: (905) 937-8371 CASSON, RAYMOND J.VANCOUVER, BRITISH COLUMBIA, CAVERLY, KEITH WILLIAM BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 1095 BARTON STREET THUNDER BAY, ONTARIO, P7B 5N3 Tel.: (807) 625-4444, Fax: (807) 623-8460 CAYA, YVES FONTAINE & ASSOCIATES INC 111 - 150 MONTREAL RD. VANIER, ONTARIO, K1L 8H2 Tel.: (613) 745-1212, Fax: (613) 745-2008 CERRATO, GARY VINCENZO BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE BDO DUNWOODY LIMITED 1200-123 FRONT STREET WEST TORONTO, ONTARIO, M5J 2M2 Tel.: (416) 865-0210, Fax: (416) 865-0904 CHAGANI, MAHMOOD HABIB HERPERS CHAGANI GOWLING INC. 300 - 4 HUGHSON STREET SOUTH HAMILTON, ONTARIO, L8N 3Z1 Tel.: (905) 529-3328, Fax: (905) 529-3980 CHAMBERS, ROBERT W ASSETRISK ADVISORY INC. 1402 - 30 WELLINGTON STREET EAST TORONTO, ONTARIO, M5E 1S3 Tel.: (416) 304-0068, Fax: (416) 304-6396 CHAMPAGNE, ANDRE RAYMOND, CHABOT INC. 200 - 140, GRANDE-ALLÉE EST QUEBEC, QUEBEC, G1R 5P7 Tel.: (418) 647-3151, Fax: (418) 647-9279 CHAPMAN, ROBERT TIMOTHY PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 814-5898, Fax: (416) 941-8378 CHAPUIS, SOLANGE APPEL & CO. INC 900 - 1 WESTMOUNT SQUARE MONTREAL, QUEBEC, H3Z 2P9 Tel.: (514) 932-4115, Fax: (514) 932-9195 CHARLES, ROBERT JOHN 302 - 161 EGLINTON AVENUE EAST TORONTO, ONTARIO, M4P 1J5 Tel.: (416) 722-2028, Fax: (416) 486-8024 CHARTRAND, JEAN GUY GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 102-160 BOUL DE L'HOPITAL GATINEAU, QUEBEC, J8T 8J1 Tel.: (819) 243-1515, Fax: (819) 243-8686 CHASE, DEREK LLOYD LAWSON MAGNUSSON & CHASE 101-400 TENTH AVENUE CAMPBELL RIVER, BRITISH COLUMBIA, V9W 4E3 Tel.: (250) 287-8331, Fax: (250) 287-7224 CHATIGNY, J.P. JEAN FORTIN & ASSOCIES SYNDIC INC 200-2360 EST, BOUL.MARIE-VICTORIN LONGUEUIL, QUEBEC, J4G 1B5 Tel.: (450) 373-5698, Fax: (450) 373-7783 CHATILLON, MARC SAMSON BELAIR / DELOITTE & TOUCHE INC. 155, AVENUE DALLAIRE ROUYN-NORANDA, QUEBEC, J9X 4T3 Tel.: (819) 797-7415, Fax: (819) 797-1471 CHEEVERS, MICHAEL THOMAS WOLRIGE MAHON LIMITED 900-400 BURRARD ST VANCOUVER, BRITISH COLUMBIA, V6C 3B7 Tel.: (604) 691-6813, Fax: (604) 684-0567 CHERNIAK, STEPHEN NEIL KPMG INC. 1200 - 140 FULLARTON AVE., P.O. BOX 2305 LONDON, ONTARIO, N6A 5P2 Tel.: (519) 660-2111, Fax: (519) 660-2139 CHEVELDAVE, CECIL FREDERICK KPMG INC. 200-206 SEYMOUR STREET KAMLOOPS, BRITISH COLUMBIA, V2C 6P5 Tel.: (250) 614-4009, Fax: (250) 563-5693 CHIASSON, JEAN RAYMOND, CHABOT INC. 200 - 140, GRANDE-ALLÉE EST QUÉBEC, QUEBEC, G1R 5P7 Tel.: (418) 647-3151, Fax: (418) 647-9279 CHIASSON, JEAN RAYMOND, CHABOT INC. 200 - 140 GRANDE ALLÉE EST QUEBEC, QUEBEC, G1R 5P7 Tel.: (418) 647-3204, Fax: (418) 647-9279 CHICOINE, DIANE GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 103 - 70 ST-GERMAIN EST RIMOUSKI, QUEBEC, G5L 7J9 Tel.: (418) 724-9079, Fax: (418) 724-9061 CHILDERSON, CAROL ANN KILLEN LANDAU & ASSOCIATES LTD. 224 - 284 QUEEN STREET EAST BRAMPTON, ONTARIO, L6V 1C2 Tel.: (905) 456-3311, Fax: (905) 456-2885 CHINN, TERRANCE STANLEY SASKATCHEWAN DEPARTMENT OF JUSTICE PROVINCIAL MEDIATION BOARD 2151 SCARTH STREET REGINA, SASKATCHEWAN, S4P 3V7 Tel.: (306) 787-5387 CHISHOLM, BRUCE ALEXANDER EVANCIC, PERRAULT, ROBERTSON LTD 216-3030 LINCOLN AVE., LINCOLN CENTRE COQUITLAM, BRITISH COLUMBIA, V3B 6B4 Tel.: (604) 941-7739, Fax: (604) 941-4553 CHIVERS, DOUGLAS FRANK THE BOWRA GROUP INC. 1930 - 1095 WEST PENDER STREET VANCOUVER, BRITISH COLUMBIA, V6E 2M6 Tel.: (604) 608-6243, Fax: (604) 689-8584 CHOREL, DANIELLE CHOREL & ASSOCIÉS INC. 105 - 28 CHEMIN DE LA CÔTE ST-LOUIS O. BLAINVILLE, QUEBEC, J7C 1B8 Tel.: (450) 435-9472, Fax: (450) 435-4720 CHOUINARD, CELINE CÉLINE CHOUINARD & ASSOCIÉS INC. 201-7100, RUE ST-HUBERT MONTREAL, QUEBEC, H2S 2M9 Tel.: (514) 272-1121, Fax: (514) 271-7496 CHOW, KELVIN DEAN E. SANDS & ASSOCIATES INC. 205 - 20651 56 AVENUE LANGLEY, BRITISH COLUMBIA, V3A 3Y9 Tel.: (604) 864-5799, Fax: (604) 539-0201 CHOW, MARK GOODFELLOW BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE BDO DUNWOODY LIMITED 1200-123 FRONT STREET TORONTO, ONTARIO, M5J 2M2 Tel.: (416) 865-0210, Fax: (416) 865-0904 CHOY, EDMUND TAK-MING KILLEN LANDAU & ASSOCIATES LTD. c/o Killen Landau & Associates Ltd. 2130 Lawrence Ave. East, Suite 402 TORONTO, ONTARIO, M1R 3A6 Tel.: (416) 285-9511, Fax: (416) 285-7591 CLARK, CHRISTIE J.B. PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 941-8218, Fax: (416) 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 PRICEWATERHOUSECOOPERS INC. 600 - 1809 BARRINGTON STREET HALIFAX, NOVA SCOTIA, B3J 3K8 Tel.: (902) 491-7445, Fax: (902) 422-1166 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: (416) 941-8378 CLEVELAND, LORELL RUTH LAZER GRANT INC. 400 - 309 MCDERMOT AVENUE WINNIPEG, MANITOBA, R3A 1T3 Tel.: (204) 942-0300, Fax: (204) 957-5611 CLIFTON, GREGG LEONARD 31 ADELAIDE STREET EAST,P.O. BOX 336 TORONTO, ONTARIO, M5C 2J4 Tel.: (416) 403-1530, Fax: (416) 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: (416) 943-3300 CLOSE, LEE KAREN ERNST & YOUNG INC. 1600 - 100 QUEEN STREET OTTAWA, ONTARIO, K1P 1K1 Tel.: (613) 598-4365, Fax: (613) 232-5324 CLOUTIER, FRANCOIS BRESSE & ASSOCIÉS INC. 220 - 5350 BOUL. HENRI-BOURASSA CHARLESBOURG, QUEBEC, G1H 6Y8 Tel.: (418) 622-6767, Fax: (418) 622-5154 COATSWORTH, JAMES S PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST, 21ST FLOOR TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 941-8220, Fax: (416) 814-5701 COHEN, FARLEY JAY 44 WARWICK AVENUE TORONTO, ONTARIO, M6C 1T8 Tel.: (416) 777-2477 COLLINS, DONNA LESLIE KEITH G COLLINS LTD. 807-386 BROADWAY WINNIPEG, MANITOBA, R3C 3R6 Tel.: (204) 944-0187, Fax: (204) 947-3680 COLLINS, DOUGLAS G. KEITH G. COLLINS LTD. 807 - 386 BROADWAY AVENUE WINNIPEG, MANITOBA, R3C 3R6 Tel.: (204) 944-0187, Fax: (204) 947-3680 COLLINS, KEITH GRAHAM KEITH G COLLINS LTD. 807-386 BROADWAY WINNIPEG, MANITOBA, R3C 3R6 Tel.: (204) 944-0187, Fax: (204) 947-3680 COMTOIS, VIRGINIE RAYMOND, CHABOT INC. 1900 - 600 DE LA GAUCHETIÈRE OUEST MONTRÉAL, QUEBEC, H3B 4L8 Tel.: (514) 879-1385, Fax: (514) 878-2100 CONN, CHERYL ANNE 650 WEST GEORGIA STREET, P.O. BOX 11502 VANCOUVER, BRITISH COLUMBIA, V6B 4P6 Tel.: (778) 331-8573, Fax: (604) 668-2053 CONNOP, DAVID MALCOLM 5129 FRANCISCO COURT NORTH VANCOUVER, BRITISH COLUMBIA, V7R 3K4 Tel.: (604) 985-1011, Fax: (604) 985-0411 CONNOR, MICHAEL J BDO DUNWOODY GOODMAN ROSEN INC. 301-295 GEORGE STREET SYDNEY, NOVA SCOTIA, B1P 1J7 Tel.: (902) 539-9850, Fax: (902) 539-5373 CONROY, DEBORAH ERNST & YOUNG INC. 2400 - 1 PLACE VILLE-MARIE MONTREAL, QUEBEC, H3B 3M9 Tel.: (514) 874-4641, Fax: (514) 395-4933 CONSOLI, ANGELO KPMG INC. 21 KING ST. W. HAMILTON, ONTARIO, L8N 3R1 Tel.: (905) 523-2280, Fax: (905) 523-2200 COOPERMAN, JONATHAN A. FARBER & PARTNERS INC. 1600 - 150 YORK STREET TORONTO, ONTARIO, M5H 3S5 Tel.: (416) 497-0150, Fax: (416) 496-3839 COOSSA, DEV A. VILLENEUVE VENNE COOSSA INC. 300 - 666 SHERBROOKE OUEST MONTREAL, QUEBEC, H3A 1E7 Tel.: (514) 904-1888, Fax: (514) 286-4498 CORDY, ROBERT A PRICEWATERHOUSECOOPERS INC. 1809 BARRINGTON ST., MAIN LEVEL HALIFAX, NOVA SCOTIA, B3J 3K8 Tel.: (902) 491-7441, Fax: (902) 422-1166 COSBY, WILFRED RUSSELL PADDON + YORKE INC. 27 CLAPPERTON STREET BARRIE, ONTARIO, L4M 3E6 Tel.: (705) 722-9888, Fax: (705) 722-9993 COURAGE, WILLIAM A BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 200-1717, 2 AVENUE EAST, P.O. BOX 725 OWEN SOUND, ONTARIO, N4K 5W9 Tel.: (519) 372-0188, Fax: (519) 372-0189 COUTURE, DIANE ELIZABETH 78 ALBERT STREET OSHAWA, ONTARIO, L1H 4P9 Tel.: (905) 725-2790, Fax: (905) 725-3642 COUTURE, PAULE RAYMOND, CHABOT INC. 200 - 140 Grande Allée Est Québec, QUEBEC, G1R 5P7 Tel.: (418) 647-3243, Fax: (418) 647-5939 COVENT, WARREN R. A. FARBER & PARTNERS INC. 300 - 1200 SHEPPARD AVENUE, EAST NORTH YORK, ONTARIO, M2K 2R8 Tel.: (416) 496-1200, Fax: (416) 496-9651 COWAN, HERBERT ALSTON 4410 - 217B STREET LANGLEY, BRITISH COLUMBIA, V3A 8E4 Tel.: (604) 530-4508 COWAN, WESLEY JONATHAN PRICEWATERHOUSECOOPERS INC. 95 KING STREET SOUTH, SUITE 201 WATERLOO, ONTARIO, N2J 5A2 Tel.: (519) 570-5700, Fax: (519) 570-5730 CRAIG, COLLEEN C.E. CRAIG & ASSOCIATES INC. 204 - 2736 QUADRA STREET VICTORIA, BRITISH COLUMBIA, V8T 4E6 Tel.: (250) 386-8778, Fax: (250) 386-6864 CRAMM, DEREK GEORGE PRICEWATERHOUSECOOPERS INC. PricewaterhouseCoopers Inc. 1809 Barrington St. Halifax, NOVA SCOTIA, B3J 3K8 Tel.: (902) 491-7431, Fax: (902) 422-1166 CRAMM, KAREN MARY DELOITTE & TOUCHE INC. 1969 UPPER WATER ST., SUITE 1500 HALIFAX, NOVA SCOTIA, B3J 3R7 Tel.: (902) 422-8541, Fax: (902) 423-5820 CRANE, ROBERT D 824 MARINA BOULEVARD CAMPBELL RIVER, BRITISH COLUMBIA, V9W 1X6 Tel.: (250) 923-6230, Fax: (250) 287-7224 CREBER, MICHAEL GEORGE KPMG INC. COMMERCE COURT POSTAL STATION 3300 COMMERCE COURT WEST, BOX 31 TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3825, Fax: (416) 777-3364 CRINGAN, JAMES ALEXANDER CRAWFORD, SMITH AND SWALLOW INC. 531 LAKE STREET ST-CATHARINES, ONTARIO, L2N 4H6 Tel.: (905) 937-2100, Fax: (905) 937-7363 CROCKER, DARREN M. BROWNING CROCKER INC. 1700-10060 JASPER AVENUE, SCOTIA 1 EDMONTON, ALBERTA, T5J 3R8 Tel.: (780) 424-3434, Fax: (780) 424-3222 CROW, ALBERT WILSON C/OSPEEDPRO SYSTEM VANCOUVER IS.LTD 2244 LANSDOWNE ROAD VICTORIA, BRITISH COLUMBIA, V8P 1B8 Tel.: (250) 388-7770, Fax: (250) 388-3101 CRUPI, CHRISTOPHER JOE CHRISTOPHER CRUPI & ASSOCIATES INC. 100-346 WAVERLEY STREET OTTAWA, ONTARIO, K2P 0W5 Tel.: (613) 301-9468, Fax: (613) 248-4971 CUFF, JUDY ALBERTA MUNICIPAL AFFAIRS BAG 900, BOX 9 PEACE RIVER, ALBERTA, T8S 1T4 Tel.: (403) 624-6214 CULLEN, RICHARD SCOTT JANES & NOSEWORTHY LIMITED 201 - 516 TOPSAIL ROAD ST. JOHN'S, NEWFOUNDLAND, A1E 2C5 Tel.: (709) 364-8148, Fax: (709) 368-2146 CULP, RALPH ALLISON RALPH CULP AND ASSOCIATES INC. 201 - 53 VILLAGE CENTRE PLACE MISSISSAUGA, ONTARIO, L4Z 1V9 Tel.: (905) 566-9096, Fax: (905) 566-0177 CUMMING, ROBERT ALLAN 403 SACKVILLE STREET TORONTO, ONTARIO, M4X 1S6 CURRAN, JOHN PETER ZWAIG ASSOCIATES INC. 801 - 20 ADELAIDE STREET EAST, PO BOX 53 TORONTO, ONTARIO, M5C 2T6 Tel.: (416) 863-0140, Fax: (416) 867-8029 CUTHBERTSON, THOMAS ANDREW 4817 - 48 STREET RED DEER, ALBERTA, T4N 1S6 Tel.: (403) 342-2500, Fax: (403) 346-7033 CÔTÉ, ISABELLE RSM RICHTER INC. 2 PLACE ALEXIE NIHON, 22 EME ÉTAGE MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3530, Fax: (514) 934-3504 D'ASTOUS, JOCELYNE SAMSON BELAIR / DELOITTE & TOUCHE INC. 503 - 320, RUE ST-GERMAIN EST RIMOUSKI, QUEBEC, G5L 1C2 Tel.: (418) 722-7221, Fax: (418) 722-4037 D'SA, APOLONIA BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE BDO DUNWOODY LIMITED 1200-123 FRONT STREET WEST TORONTO, ONTARIO, M5J 2M2 Tel.: (416) 369-3051, Fax: (416) 865-0904 DAIGNAULT, LAURANCE BERNARD 40 CANOVA ROAD S.W. CALGARY, ALBERTA, T2W 2G3 Tel.: (403) 238-3816, Fax: (403) 238-3816 DAIGNEAULT, MARTIN ERNST & YOUNG INC. 2400 - 1 PLACE VILLE MARIE MONTREAL, QUEBEC, H3B 3M9 Tel.: (514) 874-4333, Fax: (514) 395-4933 DALGLEISH, ANDREW ANDREW DALGLEISH & ASSOCIATES /ASSOCIÉS INC. 500 - 8000 DÉCARIE BLVD. MONTREAL, QUEBEC, H4P 2S4 Tel.: (514) 738-4004, Fax: (514) 738-4007 DANINO, DANIEL 5566, AVENUE LYNDALE COTE ST-LUC, QUEBEC, H4V 2L5 Tel.: (514) 693-3404, Fax: (514) 693-3401 DAOUST, HUGO KPMG INC. 1500 - 600 BOUL. MAISONNEUVE OUEST MONTREAL, QUEBEC, H3A 0A3 Tel.: (514) 840-2100, Fax: (514) 840-2187 DAOUST, JEAN-GUY ANDRÉ ALLARD & ASSOCIÉS INC. 600-1435 RUE ST-ALEXANDRE MONTRÉAL, QUEBEC, H3A 2G4 Tel.: (514) 282-6767, Fax: (514) 282-6776 DAOUST, PAUL BERNARD 202 - 3270 BOUL LANGELIER MONTREAL, QUEBEC, H1N 3A6 Tel.: (514) 251-4888, Fax: (514) 251-4889 DARBY, PAUL JAMES PRICEWATERHOUSECOOPERS INC. 3100, 111 - 5TH AVENUE S.W, CALGARY, ALBERTA, T2P 5L3 Tel.: (403) 509-6677, Fax: (403) 781-1825 DAVIDSON, BLAIR FOSTER KPMG INC. 3300 COMMERCE COURT WEST,PO BOX 31 TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-8408, Fax: (416) 777-3364 DAVIDSON, JAMES GEORGE 16507 79A AVENUE EDMONTON, ALBERTA, T5R 3J2 Tel.: (780) 489-5873 DAVIS, HERBERT HERSH H.H. DAVIS & ASSOC. INC. 400 - 3333 GRAHAM BOULEVARD MONTREAL, QUEBEC, H3R 3L5 Tel.: (514) 341-5511, Fax: (514) 807-5310 DAY, JORDAN ARTHUR DELOITTE & TOUCHE INC. 2000 MANULIFE PLACE 10180 - 101 STREET EDMONTON, ALBERTA, T5J 4E4 Tel.: (780) 421-3647, Fax: (780) 421-3782 DEAN, MICHAEL PHILIP ERNST & YOUNG INC. 222 BAY STREET, TD CENTRE,POBOX 251 TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2134, Fax: (416) 943-3300 DEAZELEY, BRIAN JAMES c/o ISCA FINANCIAL SERVICES 2172 DUNVEGAN AVENUE OAKVILLE, ONTARIO, L6J 6P1 Tel.: (905) 842-7555, Fax: (905) 842-7533 DELABARRE, LYNN DIANNE 210-2109 OTTAWA ST., THE MARKET SQUARE WINDSOR, ONTARIO, N8Y 1R8 Tel.: (519) 253-6699, Fax: (519) 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. 95 DUNDAS STREET EAST MISSISSAUGA, ONTARIO, L5A 1W7 Tel.: (905) 272-3204, Fax: (905) 272-3690 DELWAIDE, YVON 1015, DU PONT SUD ALMA, QUEBEC, G8B 2V6 Tel.: (418) 662-3949, Fax: (418) 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: (416) 943-3300 DENIS, MARIO ERNST & YOUNG INC. 2400 - 1 PLACE VILLE-MARIE MONTRÉAL, QUEBEC, H3B 3M9 Tel.: (514) 874-4338, Fax: (514) 395-4933 DENISET, ROBERT JEAN JOSEPH PRICEWATERHOUSECOOPERS INC. 2300 - ONE LOMBARD PLACE WINNIPEG, MANITOBA, R3B 0X6 Tel.: (204) 926-2403, Fax: (204) 944-1020 DENTON, PAUL J. A. FARBER & PARTNERS INC. 1600 - 150 YORK STREET TORONTO, ONTARIO, M5H 3S5 Tel.: (416) 496-3773, Fax: (416) 496-9651 DESLANDES, DOMINIC RAYMOND, CHABOT INC. 1900 - 600 DE LA GAUCHETIERE OUEST MONTREAL, QUEBEC, H3B 4L8 Tel.: (514) 393-4725, Fax: (514) 878-2100 DESSAU, ALAN R 212-1210 SHEPPARD AVE. EAST TORONTO, ONTARIO, M2K 1E3 Tel.: (416) 925-8808, Fax: (416) 925-6797 DEVLETIAN, JERRY JIRAIR SAMSON BELAIR / DELOITTE & TOUCHE INC. 3000 - 1 PLACE VILLE-MARIE MONTREAL, QUEBEC, H3B 4T9 Tel.: (514) 393-7157, Fax: (514) 390-4103 DEVLIEGERE, ANTION A BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 117 - 10TH STREET BRANDON, MANITOBA, R7A 4E7 Tel.: (204) 727-0671, Fax: (204) 726-4580 DEY, KELLY LYNN IRVING A BURTON LIMITED 210-1550 KINGSTON ROAD PICKERING, ONTARIO, L1V 1C3 Tel.: (905) 839-8981, Fax: (905) 839-0084 DHANANI, ARIF NAZARALI DELOITTE & TOUCHE INC. TR CENTRE 1900 - 79 WELLINGTON STREET, PO BOX 29 TORONTO, ONTARIO, M5K 1B9 Tel.: (416) 601-6446, Fax: (416) 601-6690 DHINGRA, SUBHASH C. DHINGRA AND ASSOCIATES INC. 200- 251 BANK STREET, IMPERIAL BUILDING OTTAWA, ONTARIO, K2P 1X3 Tel.: (613) 236-3456, Fax: (613) 236-0707 DI GUGLIELMO, GAETANO KPMG INC. 1500 - 600 BOUL. MAISONNEUVE OUEST MONTRÉAL, QUEBEC, H3A 0A3 Tel.: (514) 840-2100, Fax: (514) 840-2187 DIAMOND, HYMAN 750 ALEXIS NIHON BLVD ST-LAURENT, QUEBEC, H4M 2B4 DIAMOND, MAYER M. DIAMOND & ASSOCIATES/ASSOCIÉS INC. 400-345 VICTORIA AVENUE WESTMOUNT, QUEBEC, H3Z 2N2 Tel.: (514) 483-2303, Fax: (514) 483-2373 DIAMOND, TYLER 1805 - 355 ST. CLAIR AVENUE WEST TORONTO, ONTARIO, M5P 1N5 Tel.: (416) 944-1788, Fax: (416) 448-5895 DIONNE, ALBERT 2130, RUE AUVERGNE LAVAL, QUEBEC, H7G 2G6 Tel.: (450) 669-2896, Fax: (450) 669-2896 DODICK, RAHN ERNST & YOUNG INC. 1600 - 222 BAY STREET TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-3034, Fax: (416) 943-3300 DOELL, VICTORIA JANE PRICEWATERHOUSECOOPERS INC. 706 15th AVENUE EAST PRINCE ALBERT, SASKATCHEWAN, S6V 7A4 Tel.: (306) 922-8800, Fax: (306) 763-4479 DOROSIEWICZ, SUZANNE MAXINE PERRY KRIEGER & ASSOCIATES INC. 45 VOGELL ROAD, SUITE 300 RICHMOND HILL, ONTARIO, L4B 3P6 Tel.: (905) 508-0080, Fax: (905) 508-0012 DOUGLAS, STUART MURRAY DELOITTE & TOUCHE INC. BCE PLACE 1400 - 181 BAY STREET TORONTO, ONTARIO, M5J 2V1 Tel.: (416) 601-5733, Fax: (416) 601-6299 DOWNEY, KERRYN MARK MCGRATHNICOL+PARTNERS NEW ZEALAND LTD LEVEL2-18 VIADUCT HARBOUR AVE P.B 91644 AUCKLAND 1030, NEW ZEALAND Tel.: 6493664655, Fax: 6493664656 DOYLE, BRIAN PHILIP DOYLE SALEWSKI INC. 404 BANK STREET OTTAWA, ONTARIO, K2P 1Y5 Tel.: (613) 569-4444, Fax: (613) 569-1116 DOYLE, BRIAN PHILIP DOYLE SALEWSKI INC. 404 BANK STREET OTTAWA, ONTARIO, K2P 1Y5 Tel.: (613) 569-4444, Fax: (613) 569-1116 DOYLE, MICHAEL 61 CHEMIN POINTE DES PRETRES ST-DONAT, QUEBEC, J0T 2C0 DOYON, MARC-ÉTIENNE MALLETTE SYNDICS ET GESTIONNAIRES INC. 200- 3075 CHEMIN DES QUATRE-BOURGEOIS QUEBEC, QUEBEC, G1W 5C4 Tel.: (418) 653-4431, Fax: (418) 681-1707 DRAKE, WILLIAM JAMES 5493 GREENLEAF ROAD WEST VANCOUVER, BRITISH COLUMBIA, V7W 1N5 Tel.: (604) 926-1217 DRENNAN, GENE EARL GLOVER-DRENNAN INC. 6TH FLOOR, 612 VIEW STREET VICTORIA, BRITISH COLUMBIA, V8W 1J5 Tel.: (250) 380-2407, Fax: (250) 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: (604) 643-5422 DRUKER, DAVID DRUKER & ASSOCIATES INC 420 - 4333 STE-CATHERINE OUEST WESTMOUNT, QUEBEC, H3Z 1P9 Tel.: (514) 935-8501, Fax: (514) 935-0644 DRUKER, MAX B DRUKER & ASSOCIATES INC 420 - 4333 STE-CATHERINE OUEST WESTMOUNT, QUEBEC, H3Z 1P9 Tel.: (514) 935-8501, Fax: (514) 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: (506) 634-4569 DUPUIS, FRANCIS M DELOITTE & TOUCHE INC. 33 LIONEL HEIGHTS CRESCENT TORONTO, ONTARIO, M3A 1L8 Tel.: (416) 599-5399 DZIEDZIC, PHILIP FREDERICK 50 ARCHERHILL COURT AURORA, ONTARIO, L4G 6W9 Tel.: (905) 727-8120, Fax: (905) 633-2805 EAKINS, GEORGE MARTIN HAYES, MCNEILL & PARTNERS LTD. 823 CANADA AVENUE DUNCAN, BRITISH COLUMBIA, V9L 1V2 Tel.: (250) 748-0386, Fax: (250) 746-1950 EAKINS, GEORGE MARTIN BOX 392 SHAWNIGAN LAKE, BRITISH COLUMBIA, V0R 2W0 EASTER, JOEL CHARLES SCOTT AND PICHELLI LIMITED 109 - 3600 BILLINGS COURT BURLINGTON, ONTARIO, L7N 3N6 Tel.: (905) 632-5853, Fax: (905) 632-6113 EDDY-WRIGHT, TRISHA BEVERLY EDDY-WRIGHT & ASSOCIATES INC. 1302 ST. PAUL STREET KELOWNA, BRITISH COLUMBIA, V1Y 2E1 Tel.: (250) 717-0222, Fax: (250) 717-0272 EDGAR, BROCK J. PRICEWATERHOUSECOOPERS INC. 2100 - 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 941-8395, Fax: (416) 941-8378 EDWARDS, RICHARD E. BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 1900, 801 - 6th Avenue S.W. CALGARY, ALBERTA, T2P 3W2 Tel.: (403) 266-4292, Fax: (403) 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: (604) 691-3036 EVANS, SHERRI LEE DELOITTE & TOUCHE INC. 700 - 255 QUEENS AVE.,ONE LONDON PLACE LONDON, ONTARIO, N6A 5R8 Tel.: (519) 640-4622, Fax: (519) 640-4625 EVERETT, JOHN M. INDUSTRY CANADA, OSB 303 - 451 TALBOT STREET LONDON, ONTARIO, N6A 5C9 Tel.: (519) 645-5138, Fax: (519) 645-5139 EXELBY, WILLIAM ANTHONY EXELBY & PARTNERS LTD. 200, 10908 - 106 AVENUE EDMONTON, ALBERTA, T5H 3Z7 Tel.: (780) 425-7000, Fax: (780) 425-7110 FABER, DANIEL WALTER FABER AND COMPANY, INC. 10047 - 81 AVENUE EDMONTON, ALBERTA, T6E 1W7 Tel.: (780) 448-7414, Fax: (780) 436-0113 FAFARD, REAL 26, RUE PRINCIPALE ST-BASILE-LE-GRAND, QUEBEC, J3N 1M3 Tel.: (450) 441-1167, Fax: (450) 441-0277 FARBER, ALAN IAN A. FARBER & PARTNERS INC. 1600-150 YORK STREET TORONTO, ONTARIO, M5H 3S5 Tel.: (416) 496-3700, Fax: (416) 496-3839 FARKAS, PETER PAUL RSM RICHTER INC. 1900 - 200 KING STREET WEST TORONTO, ONTARIO, M5H 3T4 Tel.: (416) 932-8000, Fax: (416) 932-6200 FARMER, ROBERT JEAN FORTIN & ASSOCIES SYNDIC INC 200 - 2360 BOUL. MARIE-VICTORIN LONGUEUIL, QUEBEC, J4G 1B5 Tel.: (450) 442-3260, Fax: (450) 928-3477 FAUCHER, GEORGES LEMIEUX NOLET INC. 1000 -1265 BOUL. CHAREST OUEST, 10 ÉTAGE QUÉBEC , QUEBEC, G1N 2C9 Tel.: (418) 659-7374, Fax: (418) 650-4480 FENNIAK, ROGER WILLIAM ROGER W. FENNIAK & ASSOCIATES INC. 25 GREENWOOD WAY SHERWOOD PARK, ALBERTA, T8A 0J4 Tel.: (780) 423-1122, Fax: (780) 424-5943 FERRIS, SIGNE ALVA DELOITTE & TOUCHE INC. 5 - 77 - 15TH STREET EAST PRINCE ALBERT, SASKATCHEWAN, S6V 1E9 Tel.: (306) 763-7411, Fax: (306) 763-0191 FETZKO, JOHN WILLIS P.O. BOX 970 632-2nd AVENUE FERNIE, BRITISH COLUMBIA, V0B 1M0 Tel.: (604) 423-6881 FILICE, DAVID THE FULLER LANDAU GROUP INC. 151 BLOOR ST. WEST, 12TH FLOOR TORONTO, ONTARIO, M5S 1S4 Tel.: (416) 645-6506, Fax: (416) 645-6501 FILIPPONE, CLAUDIO 4355 BECKET PIERREFONDS, QUEBEC, H9H 4W7 Tel.: (514) 620-1871 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: (418) 693-4665 FISET, BRIAN GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 100-70, RUE DALHOUSIE, ED. FLYNN RIVARD QUÉBEC, QUEBEC, G1K 4B2 Tel.: (418) 649-0767, Fax: (418) 649-1518 FISET, ETIENNE RAYMOND, CHABOT INC. 200 - 140 GRANDE-ALLEE EST QUEBEC, QUEBEC, G1R 5P7 Tel.: (418) 647-9003, Fax: (418) 647-9279 FISHER, ADAM BENJAMIN ERNST & YOUNG INC. 222 BAY STREET PO BOX 251 TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-3594, Fax: (416) 943-3300 FISHER, ANDREW ALLAN ALAN LAWSON, FISHER INC 50 COLBORNE STREET EAST OSHAWA, ONTARIO, L1G 1L9 Tel.: (905) 433-2166, Fax: (905) 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: (905) 433-0979 FLEMING, ELIZABETH ANNE PRICEWATERHOUSECOOPERS INC. 300- 465 RICHMOND STREET LONDON, ONTARIO, N6A 5P4 Tel.: (519) 640-7943, Fax: (519) 640-8016 FLORENCE, FREDERICK MELVIN 7225 TRANSMARK CT MISSISSAUGA, ONTARIO, L5S 1Z5 Tel.: (905) 362-4797, Fax: (905) 362-3619 FONG, VICTOR FONG & PARTNERS INC. 930 - 160 BLOOR STREET EAST TORONTO, ONTARIO, M4W 1B9 Tel.: (416) 260-3264, Fax: (416) 323-5248 FONTAINE, BENOIT PRICEWATERHOUSECOOPERS INC. 2800-1250, BOUL. RENÉ-LÉVESQUE MONTRÉAL, QUEBEC, H3B 2G4 Tel.: (514) 205-5000, Fax: (514) 205-5694 FONTAINE, GREGORY JAMES FONTAINE & ASSOCIATES INC 194 ALGONQUIN BLVD EAST TIMMINS, ONTARIO, P4N 1A9 Tel.: (705) 268-1212, Fax: (705) 268-8277 FONTAINE, ROBERT JACQUES JOSEPH FONTAINE & ASSOCIATES INC 430 WESTMOUNT AVENUE SUDBURY, ONTARIO, P3A 5Z8 Tel.: (705) 560-1212, Fax: (705) 560-8076 FORAN, GERARD THOMAS E. SANDS & ASSOCIATES INC. 410 - 1100 MELVILLE STREET VANCOUVER, BRITISH COLUMBIA, V6E 4A6 Tel.: (604) 684-3030, Fax: (604) 684-7277 FORTIER, DENIS DENIS FORTIER SYNDIC INC. 103 - 2984, RUE DES CHÊNES SHERBROOKE, QUEBEC, J1L 1Y1 Tel.: (819) 563-7979, Fax: (819) 820-1255 FORTIN, JEAN JEAN FORTIN & ASSOCIES SYNDIC INC 200 - 2360, BOUL. MARIE-VICTORIN LONGUEUIL, QUEBEC, J4G 1B5 Tel.: (450) 442-3260, Fax: (450) 928-3477 FORTIN, PIERRE JEAN FORTIN & ASSOCIES SYNDIC INC 200 - 2360, BOULEVARD MARIE-VICTORIN LONGUEUIL, QUEBEC, J4G 1B5 Tel.: (450) 442-3260, Fax: (450) 928-3477 FOX, JACK A. FARBER & PARTNERS INC. 300 - 1200 SHEPPARD AVENUE EAST NORTH YORK, ONTARIO, M2K 2R8 Tel.: (416) 496-1200, Fax: (416) 496-9651 FOX, SAUL SIDNEY SOBERMAN TESSIS INC. 211- 284 QUEEN STREET EAST BRAMPTON, ONTARIO, L6V 1C2 Tel.: (905) 454-4075, Fax: (905) 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: (780) 444-0158 FRANCHEVILLE, HENRY MURRAY PRICEWATERHOUSECOOPERS INC. 1199 MAIN ST, SUITE 100 MONCTON, NEW BRUNSWICK, E1C 1H9 Tel.: (506) 859-8822, Fax: (506) 859-8829 FRANCO, MARTIN ERNST & YOUNG INC. 2400 - 1 PLACE VILLE-MARIE MONTRÉAL, QUEBEC, H3B 3M9 Tel.: (514) 874-4487, Fax: (514) 395-4933 FRANKEL, HAROLD L 310 - 1110 FINCH AVENUE WEST NORTH YORK, ONTARIO, M3J 2T2 Tel.: (416) 665-7778, Fax: (416) 665-7779 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: (416) 943-3300 FRENDO, GENE PETER PERRY KRIEGER & ASSOCIATES INC. 211 CENTENNIAL PARKWAY NORTH HAMILTON, ONTARIO, L8E 1H8 Tel.: (905) 573-2626, Fax: (905) 573-2913 FRIEDMAN, LEON ANDREW DALGLEISH & ASSOCIATES /ASSOCIÉS INC. 500 - 8000 BOUL. DÉCARIE MONTREAL, QUEBEC, H4P 2S4 Tel.: (514) 731-7901, Fax: (514) 738-4007 FRIZZELL, HAROLD EDWARD 2400 SCOTIA CENTRE 700 - 2 STREET S.W. CALGARY, ALBERTA, T2P 0S7 Tel.: (403) 267-1750 FRY, DAVID LEIGHTON CLARKE HENNING INC. 801 - 10 BAY STREET TORONTO, ONTARIO, M5J 2R8 Tel.: (416) 364-4421, Fax: (416) 367-8032 FRYZUK, CRAIG ALEXANDER BROWNING CROCKER INC. 1700 SCOTIA PLACE 10060 JASPER AVENUE EDMONTON, ALBERTA, T5J 3R8 Tel.: (780) 424-3434, Fax: (780) 424-3222 FRÉCHETTE, GÉRARD FRÉCHETTE & ASSOCIÉS INC. 108, CÔTE DU PASSAGE LÉVIS, QUEBEC, G6V 5S9 Tel.: (418) 835-0200, Fax: (418) 835-6157 FUNTIG, STEPHEN CLIFFORD S. FUNTIG & ASSOCIATES INC. 200 - 484 PELISSIER STREET WINDSOR, ONTARIO, N9A 4K9 Tel.: (519) 252-8227, Fax: (519) 252-0855 GABBAY, ANDRÉ ANDRÉ GABBAY & ASSOCIÉS INC. 805 - 625, BOUL. RENÉ-LÉVESQUE OUEST MONTRÉAL, QUEBEC, H3B 1R2 Tel.: (514) 398-9850, Fax: (514) 398-9068 GAERTNER, JERRARD B. SOBERMAN TESSIS INC. 10TH FLOOR, 2 ST. CLAIR AVENUE EAST TORONTO, ONTARIO, M4T 2T5 Tel.: (416) 929-2500, Fax: (416) 929-2555 GAGNON, GILLES PRICEWATERHOUSECOOPERS INC. 2800-1250, BOUL. RENÉ-LÉVESQUE MONTREAL, QUEBEC, H3B 2G4 Tel.: (514) 205-5000, Fax: (514) 205-5694 GAGNON, JEAN RAYMOND, CHABOT INC. 1900-600, RUE DE LA GAUCHETIÈRE O. MONTRÉAL, QUEBEC, H3B 4L8 Tel.: (514) 393-4848, Fax: (514) 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: (819) 243-8686 GAGNON, RENÉ 7349, RUE DES MÉSANGES 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: (819) 823-3297 GALEA, CHRISTOPHER MANDELBAUM SPERGEL INC 201 - 505 CONSUMERS ROAD NORTH YORK, ONTARIO, M2J 4V8 Tel.: (416) 497-1660, Fax: (416) 494-7199 GANDOSSI, BRUCE B. E. SANDS & ASSOCIATES INC. 410 - 1100 MELVILLE STREET VANCOUVER, BRITISH COLUMBIA, V6E 4A6 Tel.: (604) 684-3030, Fax: (604) 684-7277 GANZ, SHAWN JUDI BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE STE.410, 15225-104th AVENUE SURREY, BRITISH COLUMBIA, V3R 6Y8 Tel.: (604) 584-2121, Fax: (604) 584-3823 GAUTHIER, ROCH RAYMOND, CHABOT INC. LES TOURS TRIOMPHE 300 - 2500 BOUL. DANIEL-JOHNSON LAVAL, QUEBEC, H7T 2P6 Tel.: (514) 858-3336, Fax: (514) 858-3336 GAUVIN, STÉPHANE RAYMOND, CHABOT INC. 103 - 395, BOUL. JESSOP RIMOUSKI, QUEBEC, G5L 1M9 Tel.: (418) 723-6565, Fax: (418) 723-5552 GAUVIN, STÉPHANE RAYMOND, CHABOT INC. 103 - 395 BOUL. JESSOP RIMOUSKI, QUEBEC, G5L 1M9 Tel.: (418) 723-6565, Fax: (418) 723-5552 GEARY,TIMOTHY JOHN GEARY AND COMPANY LIMITED 800-1240 BAY ST. TORONTO, ONTARIO, M5R 2A7 Tel.: (416) 927-7200, Fax: (416) 927-7727 GELLATLY, DONALD MURRAY CLARKE HENNING INC. 801-10 BAY STREET TORONTO, ONTARIO, M5J 2R8 Tel.: (416) 364-4421, Fax: (416) 367-8032 GENNIS, PHILIP HOWARD GRANT THORNTON LIMITED 200 - 15 ALLSTATE PARKWAY MARKHAM, ONTARIO, L3R 5B4 Tel.: (416) 777-7221, Fax: (905) 475-8906 GENOVESE, CARMEN SALVATORE 2240 HALL PLACE, N.W. WASHINGTON, D.C., USA 20007 20007 Tel.: 2024587214, Fax: 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: (604) 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: (416) 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: (604) 691-3036 GIBSON, PETER DAVID KPMG INC. 2700, 205 - 5 AVENUE S.W. CALGARY, ALBERTA, T2P 4B9 GIGUERE, JOHANNE DRUKER & ASSOCIATES INC 420 - 4333 STE-CATHERINE OUEST MONTREAL, QUEBEC, H3Z 1P9 Tel.: (514) 935-8501, Fax: (514) 935-0644 GILBERT, CLAUDE PRICEWATERHOUSECOOPERS INC. 2800-1250, BOUL. RENÉ-LÉVESQUE OUEST MONTRÉAL, QUEBEC, H3B 2G4 Tel.: (514) 205-5000, Fax: (514) 205-5694 GILBERT, FRANÇOIS FONTAINE & ASSOCIATES INC 111 - 150 MONTREAL ROAD OTTAWA, ONTARIO, K1L 8H2 Tel.: (613) 745-1212, Fax: (613) 745-2008 GILBERTSON, LANA RHEA PRICEWATERHOUSECOOPERS INC. 1407-13401, 108 AVENUE SURREY, BRITISH COLUMBIA, V3T 5T3 Tel.: (604) 806-7240, Fax: (604) 806-7806 GILCHRIST, JAMES FREDERICK KPMG INC. 300 - 1674 BERTRAM STREET KELOWNA, BRITISH COLUMBIA, V1Y 9G4 Tel.: (250) 763-5522, Fax: (250) 763-0044 GILHULA, JOHN CAMERON GILHULA & GRANT 141 GRAND AVE E CHATHAM, ONTARIO, N7M 5K6 Tel.: (519) 352-3470, Fax: (519) 352-7344 GINGRAS, CHANTAL GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 145 PROMENADE DU PORTAGE GATINEAU, QUEBEC, J8X 2K4 Tel.: (819) 776-0283, Fax: (819) 776-1294 GINGRAS, CHANTAL GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 295, CHEMIN RICHMOND OTTAWA, ONTARIO, K1Z 6X4 Tel.: (613) 729-4391, Fax: (613) 776-1254 GINGRAS, CLAUDE BERNARD GINSBERG GINGRAS & ASSOCIES INC 145 PROMENADE DU PORTAGE GATINEAU, QUEBEC, J8X 2K4 Tel.: (819) 776-0283, Fax: (819) 776-1254 GINGUES, BENOIT RSM RICHTER INC. 2 PLACE ALEXIS-NIHON, 22IÈME ÉTAGE 3500,BOUL.DE MAISONNEUVE OUEST MONTRÉAL, QUEBEC, H3B 1S6 Tel.: (514) 934-3484, Fax: (514) 934-3504 GIRARDI, DANIEL JOSEPH KPMG INC. 115 KING STREET SOUTH , 2ND FLOOR WATERLOO, ONTARIO, N2J 5A3 Tel.: (519) 747-8800, Fax: (519) 747-1432 GIROUARD, DANIEL DANIEL GIROUARD & ASSOCIÉS INC. 4150 BOUL. ST-MARTIN, OUEST LAVAL, QUEBEC, H7T 1C1 Tel.: (450) 687-1991, Fax: (450) 687-2712 GIROUX, ANDRE ANDRÉ GIROUX INC. 1100 - 215, RUE ST-JACQUES OUEST MONTRÉAL, QUEBEC, H2Y 1M6 Tel.: (514) 282-2053, Fax: (514) 282-6606 GIROUX, LORRAINE EVELYN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 1040- 1 CITY CENTRE DRIVE MISSISSAUGA, ONTARIO, L5B 1M2 Tel.: (905) 615-8787, Fax: (905) 615-1333 GIUSTINI, DOMENIC A. DOMENIC GIUSTINI LTD. 11C SUFFOLK STREET EAST GUELPH, ONTARIO, N1H 2H7 Tel.: (519) 763-3836, Fax: (519) 763-4087 GLADWIN, GORDON ALAN 300 UNION STREET, PO BOX 5777 SAINT JOHN, NEW BRUNSWICK, E2L 4M3 Tel.: (506) 644-3401 GLOVER, KENNETH RAYMOND GOSFORD GLOVER-DRENNAN INC. 6TH FLOOR, 612 VIEW STREET VICTORIA, BRITISH COLUMBIA, V8W 1J5 Tel.: (250) 380-2407, Fax: (250) 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: (416) 360-4949 GOHM, WILLIAM JOHN ROBERTS DAVIS, MARTINDALE & CO. INC. 501 - 495 RICHMOND STREET LONDON, ONTARIO, N6A 5A9 Tel.: (519) 671-2494, Fax: (519) 672-2532 GOLDBERG, STEVEN WARREN HOWARD SF PARTNERS INC. 400-4950 YONGE ST., THE MADISON CENTRE TORONTO, ONTARIO, M2N 6K1 Tel.: (416) 250-1212, Fax: (416) 250-1225 GOLDING, DAWN SALYZYN & ASSOCIATES LIMITED 3 - 833 SACKVILLE DRIVE LOWER SACKVILLE, NOVA SCOTIA, B4E 1S1 Tel.: (902) 865-5444, Fax: (902) 865-2228 GONTHIER, SUSAN SUSAN GONTHIER & ASSOCIÉS INC. 100- 30 RUE ST-JEAN BAPTISTE OUEST MONTMAGNY, QUEBEC, G5V 3B5 Tel.: (418) 248-0808, Fax: (418) 248-0601 GOODMAN, PAUL GENE BDO DUNWOODY GOODMAN ROSEN INC. 620 - 1718 ARGYLE STREET HALIFAX, NOVA SCOTIA, B3J 3N6 Tel.: (902) 425-3100, Fax: (902) 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: (416) 943-3300 GOSS, WILLIAM N 2 CHARING CROSS ROAD, R.R.1 WATERLOO, ONTARIO, N2J 4G8 Tel.: (519) 885-1283 GOSSE, GREGORY STEVEN PRICEWATERHOUSECOOPERS INC. ATLANTIC PLACE 802 - 215 WATER STREET ST-JOHN'S, NEWFOUNDLAND, A1C 6C9 Tel.: (709) 722-3883, Fax: (709) 722-1428 GOTH, JAMES DAVID GOTH & COMPANY INC. 815, 5241 CALGARY TRAIL S., CENTRE 104 EDMONTON, ALBERTA, T6H 5G8 Tel.: (780) 435-5110, Fax: (780) 435-3880 GOUIN, FRANCOIS A. 1511 - 10 DRIVEWAY OTTAWA, ONTARIO, K2P 1C7 Tel.: (613) 567-4646, Fax: (613) 567-9393 GOURDEAU, BERNARD RSM RICHTER INC. 2 PLACE ALEXIS NIHON MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3502, Fax: (514) 934-3504 GOWLING, DAVID DELMER HERPERS CHAGANI GOWLING INC. 300 - 4 HUGHSON STREET SOUTH HAMILTON, ONTARIO, L8N 3Z1 Tel.: (905) 529-3328, Fax: (905) 529-3980 GRACI, JOSEPH PAUL TAYLOR LEIBOW INC. 802-105 MAIN STREET EAST HAMILTON, ONTARIO, L8N 1G6 Tel.: (905) 523-0003, Fax: (905) 523-2979 GRAHAM, JAMES KENNETH SCHWARTZ LEVITSKY FELDMAN INC. 1167 CALEDONIA ROAD TORONTO, ONTARIO, M6A 2X1 Tel.: (416) 785-5353, Fax: (416) 784-3025 GRANT, MICHELLE ERNST & YOUNG INC. 2700 - 360 MAIN STREET WINNIPEG, MANITOBA, R3C 4G9 Tel.: (204) 954-5541, Fax: (204) 956-0138 GRANT, VANESSA AWENDELA ALGER & ASSOCIATES INC. 400, 602 - 11 AVENUE SW CALGARY, ALBERTA, T2R 1J8 Tel.: (403) 298-5800, Fax: (403) 296-2988 GRAY, DAVID ALAN CAMPBELL, SAUNDERS LTD 1000-570 GRANVILLE STREET VANCOUVER, BRITISH COLUMBIA, V6P 3P1 Tel.: (604) 915-5559, Fax: (604) 915-5561 GRAY, PHYLLIS MARIE SAYERS BUCKWORTH GRAY INC. 203 A - 15260 YONGE STREET AURORA, ONTARIO, L4G 1N4 Tel.: (416) 368-9503, Fax: (416) 368-8163 GREENE, RICHARD HENRY 36 WARWICK AVENUE TORONTO, ONTARIO, M6C 1T8 Tel.: (416) 787-5580 GREY, JACOB 714-5250 FERRIER STREET MONTREAL, QUEBEC, H4P 2N7 Tel.: (514) 341-3340 GROSS, HOWARD IAN RSM RICHTER INC. 2 PLACE ALEXIS NIHON, 22ND FL. 3500 DE MAISONNEUVE MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3489, Fax: (514) 934-3504 GRUDZINSKI, RICHARD MICHAEL ROYAL BANK PLAZA 200 BAY STREET, P.O. BOX 50, 5TH FLOOR, TORONTO, ONTARIO, M5J 2W7 Tel.: (416) 842-5676, Fax: (416) 842-5360 GUAY, PIERRE PIERRE GUAY SYNDIC INC. 202-2355 RUE KING OUEST SHERBROOKE, QUEBEC, J1J 2G6 Tel.: (819) 563-3999, Fax: (819) 563-3988 GURNEY, STUART DEANE E. SANDS & ASSOCIATES INC. 203-10366 136A STREET SURREY, BRITISH COLUMBIA, V3T 5R3 Tel.: (604) 583-5499, Fax: (604) 583-0797 GUTFREUND, IZYDORE GEORGE KPMG INC. COMMERCE COURT WEST,PO BOX 31 TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3054, Fax: (416) 777-3364 GUTTMAN, DAVID I 515 - 7601 BATHURST STREET THORNHILL, ONTARIO, L4J 4H5 Tel.: (905) 889-6618 GYLDENBJERG, LAURA LEE RUMANEK & COMPANY LTD. 714 - 1280 FINCH AVENUE EST NORTH YORK, ONTARIO, M3J 3K6 Tel.: (416) 665-8326, Fax: (416) 665-7634 HAFNER, GUENTER BILL 210 - 8585, BOULEVARD ST-LAURENT MONTRÉAL, QUEBEC, H2P 2M9 Tel.: (514) 382-6722, Fax: (514) 382-9328 HAGEN, RALPH B. R.B. HAGEN ASSOCIATES LTD. 1185 MCGILLVRAY AVENUE GABRIOLA, BRITISH COLUMBIA, V0R 1X2 Tel.: (250) 247-8491, Fax: (250) 247-8461 HALEY, DARRYL DOUGLAS HALEY & ASSOCIATES INC. 306-197 DUFFERIN STREET BRIDGEWATER, NOVA SCOTIA, B4V 3G9 Tel.: (902) 530-7000, Fax: (902) 530-7006 HAMEL, DENIS SAMSON BELAIR / DELOITTE & TOUCHE INC. 3000 - 1 PLACE VILLE-MARIE MONTREAL, QUEBEC, H3B 4T9 Tel.: (514) 393-7115, Fax: (514) 390-4103 HAMILTON, RICHARD DONALD R. D. HAMILTON & ASSOCIATES INC. 443 WILLMOTT CRES MILTON, ONTARIO, L9T 6W7 Tel.: (416) 619-9020 HAMILTON, RICHARD DONALD R. D. HAMILTON & ASSOCIATES INC. 1101 HENDERSON HIGHWAY WINNIPEG, MANITOBA, R2G 1L4 Tel.: (204) 947-2600, Fax: (204) 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: (416) 943-3300 HANSON, MICHAEL JAMES KPMG INC. 115 KING STREET SOUTH, 2ND FLOOR WATERLOO, ONTARIO, N2J 5A3 Tel.: (519) 747-8800, Fax: (519) 747-1432 HARALOVICH, JOHN PIERRE KPMG INC. 150 ISABELLA STREET, 13TH FLOOR (PH) OTTAWA, ONTARIO, K1S 1V7 Tel.: (613) 212-2890, Fax: (613) 212-2896 HARDIE, ANDREW RONALD HARDIE & KELLY INC. 206, 5800 - 2 STREET S.W. CALGARY, ALBERTA, T2H 0H2 Tel.: (403) 252-1766, Fax: (403) 640-0591 HARLANG, ROBERT RSM RICHTER INC. 1900 - 200 KING STREET WEST TORONTO, ONTARIO, M5H 3T4 Tel.: (416) 932-8000, Fax: (416) 932-6200 HARPIN, ROBERT RAYMOND, CHABOT INC. 200 - 140, GRANDE-ALLÉE EST QUÉBEC, QUEBEC, G1R 5P7 Tel.: (418) 647-3151, Fax: (418) 647-9279 HARRIS, JAY TOBIN HARRIS & PARTNERS INC 300-8920 Woodbine Avenue Markham, ONTARIO, L3R 9W9 Tel.: (905) 479-5712, Fax: (905) 479-2346 HARRIS, LAWFORD M HARRIS & PARTNERS INC 8920 Woodbine Avenue, Suite 300 Markham, ONTARIO, L3R 9W9 Tel.: (905) 479-5712, Fax: (905) 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: (902) 420-0503 HARRIS, RICHARD MARTIN KPMG INC. COMMERCE COURT POSTAL STATION 3300 COMMERCE COURT WEST TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3367, Fax: (416) 777-3683 HARRISON, CATHERINE ANNE EXELBY & PARTNERS LTD. 200, 10908 - 106 AVENUE EDMONTON, ALBERTA, T5H 3Z7 Tel.: (780) 425-7000, Fax: (780) 425-7110 HART, DAVID LLOYD 410-1440 ST-CATHERINE STREET W MONTREAL, QUEBEC, H3G 1R8 Tel.: (514) 341-6996, Fax: (514) 341-7268 HARVEY, JON CRAIG KPMG INC. 300 - 925 STOCKDALE RD, P.O. BOX 990 NORTH BAY, ONTARIO, P1B 9N5 Tel.: (705) 472-5110, Fax: (705) 472-1249 HAYEEMS, BENJAMIN 25 NOMAD CRESCENT DON MILLS, ONTARIO, M3B 1S5 Tel.: (416) 443-9853, Fax: (416) 443-0410 HAZRA, PAUL HAZRA & ASSOCIATES INC. 520 - 625 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 2T6 Tel.: (604) 683-8030, Fax: (604) 683-8327 HEALEY, JOSEPH ANTHONY ERNST & YOUNG INC. 1209 - ONE BRUNSWICK SQUARE SAINT JOHN, NEW BRUNSWICK, E2L 4V1 Tel.: (506) 634-7000, Fax: (506) 634-2129 HELKAA, DERYCK ERNST & YOUNG INC. 1000 ERNST & YOUNG TOWER 440 - 2 AVENUE SW CALGARY, ALBERTA, T2P 5E9 Tel.: (403) 206-5381, Fax: (403) 206-5075 HENDRIKS, JOHN A. FARBER & PARTNERS INC. 1600-150 YORK STREET TORONTO, ONTARIO, M5H 3S5 Tel.: (416) 497-0150, Fax: (416) 496-3839 HENECHOWICZ, JERRY THE FULLER LANDAU GROUP INC. 151 BLOOR STREET WEST, 12TH FLOOR TORONTO, ONTARIO, M5S 1S4 Tel.: (416) 645-6540, Fax: (416) 645-6501 HENFREY, DONALD J R.R. #1 B-28 BOWEN ISLAND, BRITISH COLUMBIA, V0N 1G0 Tel.: (604) 947-2379, Fax: (604) 947-2397 HERPERS, ALEXANDER HERPERS CHAGANI GOWLING INC. 300 - 4 HUGHSON STREET SOUTH HAMILTON, ONTARIO, L8N 3Z1 Tel.: (905) 529-3328, Fax: (905) 529-3980 HESSEL, DIANE SIMONE A. FARBER & PARTNERS INC. 300 - 1200 SHEPPARD AVENUE EAST TORONTO, ONTARIO, M2K 2R8 Tel.: (416) 496-1200, Fax: (416) 496-9651 HICKEY, PAUL DAVID ERNST & YOUNG INC. FORTIS BUILDING 7TH FLOOR, 139 WATER STREET ST. JOHN'S, NEWFOUNDLAND, A1C 1B2 Tel.: (709) 726-2840, Fax: (709) 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: (604) 466-5186 HOBBS, JOHN BROCK HOBBS & CO. INC. 217 - 2349 FAIRVIEW STREET BURLINGTON, ONTARIO, L7R 2E3 Tel.: (905) 333-5551, Fax: (905) 333-3552 HOBBS,JOHN DARWIN JOHN HOBBS & CO TRUSTEES & RECEIVERS LTD 1206 CEDARGROVE DRIVE NORTH BAY, ONTARIO, P1B 4R9 Tel.: (705) 495-1225, Fax: (705) 495-8551 HOLMES, ARTHUR RUSSELL DELOITTE & TOUCHE INC. 2200 - 360 MAIN STREET WINNIPEG, MANITOBA, R3C 3Z3 Tel.: (204) 942-0051, Fax: (204) 947-9390 HOOLEY, BONNIE GAIL L. C. TAYLOR & CO. LTD. 702-310 BROADWAY WINNIPEG, MANITOBA, R3C 0S6 Tel.: (204) 925-6400, Fax: (204) 956-2335 HOPKINS, STANLEY WARD PRICEWATERHOUSECOOPERS INC. 600 - 1809 BARRINGTON STREET HALIFAX, NOVA SCOTIA, B3J 3K8 Tel.: (902) 491-7449, Fax: (902) 491-7403 HOPPENHEIM, HOWARD BARNETT HOPPENHEIM & ASSOCIATES 900 - 625 PRESIDENT KENNEDY AVENUE MONTREAL, QUEBEC, H3A 1K2 Tel.: (514) 849-4581, Fax: (514) 849-0111 HORVATH, KAREN ANNE KPMG INC. 10125 - 102 STREET EDMONTON, ALBERTA, T5J 3V8 Tel.: (780) 429-6521, Fax: (780) 429-6545 HOULE, GUYLAINE PIERRE ROY & ASSOCIES INC. 802 - 1290 rue St-Denis MONTRÉAL, QUEBEC, H2X 3J7 Tel.: (514) 282-8667, Fax: (514) 282-9667 HOUSER, CYRIL 605 - 350 LONSDALE RD TORONTO, ONTARIO, M5P 1R6 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: (709) 368-2146 HOWELL, TODD RONALD SOBERMAN TESSIS INC. 2 ST. CLAIR AVENUE E., 10TH FLOOR TORONTO, ONTARIO, M4T 2T5 Tel.: (416) 963-7198, Fax: (416) 929-2555 HOWITT, GARY G. ALGER & ASSOCIATES INC. 312, 9707 - 110 STREET EDMONTON, ALBERTA, T5K 2L4 Tel.: (780) 414-1133, Fax: (780) 413-9666 HOWSON, JOHN B.TORONTO, ONTARIO, HOYES, JOHN DOUGLAS HOYES, MICHALOS & ASSOCIATES INC. 204 - 607 KING STREET WEST KITCHENER, ONTARIO, N2G 1C7 Tel.: (519) 747-0660, Fax: (519) 747-2418 HRISTOW, CATHERINE ANN MINTZ & PARTNERS LIMITED 200 - 1 CONCORDE GATE NORTH YORK, ONTARIO, M3C 4G4 Tel.: (416) 644-4460, Fax: (416) 391-4303 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: (416) 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: (403) 265-3142 HUIZINGH, LAMBERT PADDON + YORKE INC. 95 DUNDAS STREET EAST MISSISSAUGA, ONTARIO, L5A 1W7 Tel.: (905) 272-3204, Fax: (905) 272-3690 HUMES, JANET LYNN HAYES, MCNEILL & PARTNERS LTD. 1 - 256 WALLACE STREET NANAIMO, BRITISH COLUMBIA, V9R 5B3 Tel.: (250) 754-9551, Fax: (250) 754-1903 HUNT, ROBERT CHARLES GREEN HUNT WEDLAKE INCORPORATED 35 COMMERCIAL STREET, SUITE 308 TRURO, NOVA SCOTIA, B2N 3H9 Tel.: (902) 897-2707, Fax: (902) 897-2708 HUNTER, JAMES KPMG INC. COMMERCE COURT WEST, PO BOX 31 TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3193, Fax: (416) 777-3519 HUNTER, JAMES GEOFFREY JAMES HUNTER AND ASSOCIATES INC. 1414 LASALLE BOUL., 2ND FL.,PO BOX 2823 SUDBURY, ONTARIO, P3A 5J3 Tel.: (705) 524-3034, Fax: (705) 524-3036 HUOT, FRANCOIS FRANÇOIS HUOT & ASSOCIÉS SYNDIC LTÉE 215 - 2144 RUE KING OUEST SHERBROOKE, QUEBEC, J1J 2E8 Tel.: (819) 821-3500, Fax: (819) 821-3031 HUTCHENS, ALAN JOHN 2197 MEADOWLAND DRIVE OAKVILLE, ONTARIO, L6H 6H2 HUTCHENS, DERRICK JANES & NOSEWORTHY LIMITED TOPSAIL PLAZA 201-516 TOPSAIL ROAD ST. JOHN'S, NEWFOUNDLAND, A1E 2C5 Tel.: (709) 364-8148, Fax: (709) 368-2146 HÉBERT, ANDRÉ RSM RICHTER INC. 2, PLACE ALEXIS NIHON MONTRÉAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3542, Fax: (514) 934-3504 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: (416) 943-3365 IANNITELLO, SEBASTIEN IANNITELLO & ASSOCIÉS INC. 300 - 4255 BOUL. LAPINIERE BROSSARD, QUEBEC, J4Z 0C7 Tel.: (450) 670-9615, Fax: (514) 866-1887 IBBOTT, GREGORY BRUCE GRANT THORNTON LIMITED GRANT THORNTON PLACE 1600 - 333 SEYMOUR STREET VANCOUVER, BRITISH COLUMBIA, V6B 0A4 Tel.: (604) 687-2711, Fax: (604) 685-6569 IHNATIUK, PAUL THEODORE BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 802 - 25 MAIN STREET EST HAMILTON, ONTARIO, L8P 1H1 Tel.: (905) 524-1008, Fax: (905) 570-0249 ISAACS, ADRIAN 214 - 50 HOLLY STREET TORONTO, ONTARIO, M4S 3E9 Tel.: (416) 487-3917 JAFFER, HASSAN A GRANT THORNTON LIMITED ROYAL BANK PLAZA 19TH, FL SOUTH TOWER, 200 BAY ST, BOX 55 TORONTO, ONTARIO, M5J 2P9 Tel.: (416) 366-0100, Fax: (416) 360-4948 JAGLOWITZ, FRANK J 600 - 73 WATER ST. N. CAMBRIDGE, ONTARIO, N1R 7L6 Tel.: (519) 623-3820, Fax: (519) 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: (709) 368-2146 JAZEY, DEBORAH L. INDUSTRY CANADA, OSB 303 - 451 TALBOT STREET LONDON, ONTARIO, N6A 5C9 Tel.: (519) 645-5141, Fax: (519) 645-5139 JOHNSON, BERT JEFFREY PRICEWATERHOUSECOOPERS INC. 2300 - ONE LOMBARD PLACE WINNIPEG, MANITOBA, R3B 0X6 Tel.: (204) 926-2441, Fax: (204) 944-1020 JOHNSON, DAVID A PRICEWATERHOUSECOOPERS INC. 2300-ONE LOMBARD PLACE WINNIPEG, MANITOBA, R3B 0X6 Tel.: (204) 926-2423, Fax: (204) 956-1404 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: (604) 643-5422 JONES, DOUGLAS OWEN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 300-300 LAKESHORE DRIVE BARRIE, ONTARIO, L4N 0B4 Tel.: (705) 726-6331, Fax: (705) 722-8049 JONES, JAMES CHESTER MEYERS NORRIS PENNY LIMITED 3425 - 2 AVENUE SOUTH LETHBRIDGE, ALBERTA, T1J 4V1 Tel.: (403) 380-1600, Fax: (403) 329-4631 JONES, RANDOLPH P PRICEWATERHOUSECOOPERS INC. 1199 MAIN ST, SUITE 100 MONCTON, NEW BRUNSWICK, E1C 1H9 Tel.: (506) 859-8822, Fax: (506) 859-8829 JORDAN, PHILIPPE SAMSON BELAIR / DELOITTE & TOUCHE INC. 3000 - 1 PLACE VILLE-MARIE MONTRÉAL, QUEBEC, H3B 4T9 Tel.: (514) 393-8386, Fax: (514) 390-4103 JOSEPH, MELANIE SUE A. FARBER & PARTNERS INC. 300 - 1200 SHEPPARD AVENUE EAST NORTH YORK, ONTARIO, M2K 2R8 Tel.: (416) 496-9648, Fax: (416) 496-9651 JUDD, GREGORY 4 NORWOOD ROAD TORONTO, ONTARIO, M4E 2R8 JURKSAITIS, DANUTE IRENA 277 WELLINGTON STREET WEST TORONTO, ONTARIO, M5V 3H2 Tel.: (416) 204-3325, Fax: (416) 204-3410 KANABAR, RAKESH LALIT ERNST & YOUNG INC. 222 BAY STREET, 16TH FLOOR TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2170, Fax: (416) 943-3300 KANESTER, DAVID G 1048 SKYVALLEY CRESCENT OAKVILLE, ONTARIO, L6M 3L2 Tel.: (905) 510-7666, Fax: (905) 847-1856 KAPLAN, ROBERT 1483 HASTINGS DRIVE LONDON, ONTARIO, N5X 1B2 Tel.: (519) 642-1996, Fax: (519) 642-7458 KEARNEY, FRANK GREVILLE 35 HILLSMOUNT ROAD LONDON, ONTARIO, N6K 1W1 Tel.: (519) 472-4546, Fax: (519) 474-2832 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: (604) 685-4046 KELLY, JENNIFER ELIZABETH BURLINGHAM ASSOCIATES INC. 400 - 410, 22 STREET EAST SASKATOON, SASKATCHEWAN, S7K 5T6 Tel.: (306) 668-5599, Fax: (306) 668-5650 KELLY, MARC EDWARD HARDIE & KELLY INC. 206 - 5800 2ND STREET SW CALGARY, ALBERTA, T2H 0H2 Tel.: (403) 252-1766, Fax: (403) 640-0591 KERBEL, JEFFREY DANIEL ERNST & YOUNG INC. 222 BAY ST., TD CENTRE, P.O. BOX 251 TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-3545, Fax: (416) 943-3300 KIBEL, ILAN 1100 - 2 BLOOR STREET EAST TORONTO, ONTARIO, M4W 1A8 Tel.: (416) 596-6767, Fax: (416) 596-7894 KIDECKEL, JOEL WAYNE SHINER KIDECKEL ZWEIG INC. 4 - 10 WEST PEARCE STREET RICHMOND HILL, ONTARIO, L4B 1B6 Tel.: (905) 709-9950, Fax: (905) 709-9952 KIDECKEL, MURRAY HARRY SHINER KIDECKEL ZWEIG INC. 4 - 10 WEST PEARCE STREET RICHMOND HILL, ONTARIO, L4B 1B6 Tel.: (905) 763-2436, Fax: (905) 709-9952 KILLEN, RICHARD JOHN KILLEN LANDAU & ASSOCIATES LTD. 402-2130 LAWRENCE AVE. EAST TORONTO, ONTARIO, M1R 3A6 Tel.: (416) 285-9511, Fax: (416) 285-7591 KINSMAN, GEORGE ERNST & YOUNG INC. 1959 UPPER WATER STREET, 13TH FLOOR HALIFAX, NOVA SCOTIA, B3J 2Z1 Tel.: (902) 421-6282, Fax: (902) 420-0503 KIRBY, JAMES ARTHUR PRICEWATERHOUSECOOPERS INC. 802-215 WATER STREET, ATLANTIC PLACE ST. JOHN'S, NEWFOUNDLAND, A1C 6C9 Tel.: (709) 722-3883, Fax: (709) 722-5874 KISLUK, FRANK SHELDON MANDELBAUM SPERGEL INC 201 - 505 CONSUMERS RD NORTH YORK, ONTARIO, M2J 4V8 Tel.: (416) 778-8813, Fax: (416) 498-2843 KISSACK, PAUL R. 382 MONTERAY AVENUE NORTH VANCOUVER, BRITISH COLUMBIA, V7N 3E8 Tel.: (604) 988-8181 KLARAY, C. THOMAS PRICEWATERHOUSECOOPERS INC. 10088-102 AVENUE, 1501 TOR. DOM. TOWER EDMONTON, ALBERTA, T5J 2Z1 Tel.: (780) 441-6706, Fax: (780) 441-6776 KLINE, RICHARD SCHWARTZ LEVITSKY FELDMAN INC. 1167 CALEDONIA ROAD TORONTO, ONTARIO, M6A 2X1 Tel.: (416) 785-5353, Fax: (416) 784-3025 KNELLER, RODNEY H 201 - 208 - 57 AVENUE S.W. CALGARY, ALBERTA, T2H 2K8 Tel.: (403) 253-3636, Fax: (403) 253-5062 KOFMAN, ROBERT DAVID RSM RICHTER INC. 1100 - 200 KING STREET WEST PO BOX 48 TORONTO, ONTARIO, M5H 3T4 Tel.: (416) 932-8000, Fax: (416) 932-6249 KORNUTA, NAIDA MEYERS NORRIS PENNY LIMITED 701 119 - 4TH AVENUE SOUTH SASKATOON, SASKATCHEWAN, S7K 5X2 Tel.: (306) 664-8387, Fax: (306) 242-7844 KOSMYNKO, PATRICIA DARLENE 1838 WHITE BLOSSOM WAY NANAIMO, BRITISH COLUMBIA, V9X 1X7 Tel.: (250) 740-0416 KOVACK, DOUGLAS JON 204-1922 WYANDOTTE ST.E., IMPERIAL BLDG WINDSOR, ONTARIO, N8Y 1E4 Tel.: (519) 977-0344, Fax: (519) 977-8976 KOVSHOFF, MICHAEL M. DIAMOND & ASSOCIATES/ASSOCIÉS INC. 400 - 345 VICTORIA AVENUE WESTMOUNT, QUEBEC, H3Z 2N2 Tel.: (514) 483-2303, Fax: (514) 483-2373 KOZLOWSKI, MARIE DOROTHY DAVIS DAIGNAULT SCHICK LTD 830, 840 - 7TH AVENUE S.W. CALGARY, ALBERTA, T2P 3G2 Tel.: (403) 298-8678, Fax: (403) 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: (416) 360-4949 KRIEGER, LEONARD 26 RITA CRESCENT SASKATOON, SASKATCHEWAN, S7N 2L5 KRIEGER, PERRY PERRY KRIEGER & ASSOCIATES INC. 300-45 VOGELL ROAD RICHMOND HILL, ONTARIO, L4B 3P6 Tel.: (905) 508-0080, Fax: (905) 508-0012 KROEGER, VICTOR PAUL DELOITTE & TOUCHE INC. 3000 - 700 SECOND STREET S.W. CALGARY, ALBERTA, T2P 0S7 Tel.: (403) 267-0607, Fax: (403) 263-2390 KROEKER, WOLDEMAR 17 WELLINGTON STREET, P.O. BOX98 ST.CATHARINES, ONTARIO, L2R 6R4 Tel.: (905) 688-2511, Fax: (905) 688-9907 KROLL, JEREMY NORMAN A. FARBER & PARTNERS INC. 300 - 1200 SHEPPARD AVENUE EAST TORONTO, ONTARIO, M2K 2R8 Tel.: (416) 496-1200, Fax: (416) 496-9651 KWASNICKY, DEBORA V. D. KWASNICKY & ASSOCIATES INC. 211 - 3030 LINCOLN STREET COQUITLAM, BRITISH COLUMBIA, V3B 6B4 Tel.: (604) 464-7272, Fax: (604) 464-7273 LABARRE, SYLVIE ROY, MÉTIVIER, ROBERGE INC. 450, BOUL. BOIS-FRANCS NORD VICTORIAVILLE, QUEBEC, G6P 1H3 Tel.: (819) 758-0696, Fax: (819) 758-2158 LABBÉ, NATHALY PRICEWATERHOUSECOOPERS INC. TOUR COMINAR 1700 - 2640 BOUL. LAURIER SAINTE-FOY, QUEBEC, G1V 5C2 Tel.: (418) 691-2465, Fax: (418) 522-5663 LABELLE, ANDRÉ LABELLE, MARQUIS INC. 205 - 1695, BOUL. LAVAL LAVAL, QUEBEC, H7S 2M2 Tel.: (450) 967-5525, Fax: (450) 967-1871 LABERGE, PIERRE 5405, AVENUE DES SAULES MONTRÉAL, QUEBEC, H1T 2J3 Tel.: (514) 251-2331, Fax: (514) 251-2331 LACASSE, MICHEL RAYMOND, CHABOT INC. 639 RUE L'ALLIER MONT-LAURIER, QUEBEC, J9L 3P5 Tel.: (819) 623-6695, Fax: (819) 623-2316 LACASSE, PIERRE RAYMOND, CHABOT INC. 147 AVENUE MERCIER ROUYN-NORANDA, QUEBEC, J9X 4X4 Tel.: (819) 764-6636, Fax: (819) 764-3503 LACHANCE, FREDERIC APPEL & CO. INC 900 - 1 WESTMOUNT SQUARE MONTREAL, QUEBEC, H3Z 2P9 Tel.: (514) 932-4115, Fax: (514) 932-9195 LACHANCE, STEPHANE DEMERS BEAULNE INC. 2010-1100, BOUL. RENE-LEVESQUE OUEST MONTREAL, QUEBEC, H3B 4N4 Tel.: (514) 878-9631, Fax: (514) 393-8794 LACHANCE, SYLVAIN RAYMOND, CHABOT INC. 103 - 5790 BOUL. ETIENNE-DALLAIRE LÉVIS, QUEBEC, G6V 8V6 Tel.: (418) 647-6646, Fax: (418) 835-3975 LACROIX, CLAUDE M. BELHUMEUR, PRONOVOST INC. 202- 1350, RUE ROYALE TROIS-RIVIÈRES, QUEBEC, G9A 4J4 Tel.: (819) 697-0009, Fax: (819) 697-0020 LAFLAMME, GAETAN PETRIE RAYMOND INC. 1000 - 255, BOULEVARD CRÉMAZIE EST MONTRÉAL, QUEBEC, H2M 1M2 Tel.: (514) 342-4740, Fax: (514) 737-4049 LAFRENIÈRE, MARC RAYMOND, CHABOT INC. 400 - 15, BOULEVARD GAMELIN GATINEAU, QUEBEC, J8Y 1V4 Tel.: (819) 770-9833, Fax: (819) 770-4784 LAFRENIÈRE, MARC RAYMOND, CHABOT INC. 2505, BOULEVARD ST-LAURENT OTTAWA, ONTARIO, K1H 1E4 Tel.: (613) 236-2211, Fax: (613) 236-9817 LAFRENIÈRE, PAUL RAYMOND, CHABOT INC. TOUR DE LA BANQUE NATIONALE 1900 - 600, RUE DE LA GAUCHETIÈRE O. MONTREAL, QUEBEC, H3B 4L8 Tel.: (514) 879-1385, Fax: (514) 878-2100 LALANDE, LYNDA H.H. DAVIS & ASSOC. INC. 400 - 3333 GRAHAM BOULEVARD MONTREAL, QUEBEC, H3R 3L5 Tel.: (514) 341-5511, Fax: (514) 807-5310 LANDAU, HOWARD KILLEN LANDAU & ASSOCIATES LTD. 402 - 2130 LAWRENCE AVENUE EAST TORONTO, ONTARIO, M1R 3A6 Tel.: (416) 285-9511, Fax: (416) 285-7591 LANDERS, ROSS DAVID GREEN HUNT WEDLAKE INCORPORATED TOWER 1, HALIFAX SHOPPING CR 315-7001 MUMFORD RD HALIFAX, NOVA SCOTIA, B3L 4N9 Tel.: (902) 453-6600, Fax: (902) 453-9257 LANDRY, MICHEL SAMSON BELAIR / DELOITTE & TOUCHE INC. 400- 925, GRANDE-ALLÉE OUEST QUÉBEC, QUEBEC, G1S 4Z4 Tel.: (418) 624-3333, Fax: (418) 624-0414 LANGEVIN, LOUIS OLIVIER RAYMOND, CHABOT INC. 2001-1050 CASAVANT OUEST ST-HYACINTHE, QUEBEC, J2S 8B9 Tel.: (450) 774-4300, Fax: (450) 771-0421 LANGLOIS, RÉAL 4510, RUE PAPINEAU, 1e ÉTAGE MONTRÉAL, QUEBEC, H2H 1V1 Tel.: (514) 521-7235, Fax: (514) 521-2532 LAPERRIÈRE, SYLVIE INDUSTRIE CANADA, BSF 1141, ROUTE DE L'ÉGLISE, 4e ÉTAGE SAINTE-FOY, QUEBEC, G1V 3W5 Tel.: (418) 649-6401, Fax: (418) 648-4120 LAPOINTE, RICHARD RICHARD LAPOINTE & ASSOCIES INC. 2114 RUE ST-DENIS MONTRÉAL, QUEBEC, H2X 3K9 Tel.: (514) 288-9339, Fax: (514) 288-1378 LAPOINTE, SYLVAIN ABERBACK LAPOINTE & ASSOCIÉS INC., SYNDIC 1510 - 1080 CÔTE DU BEAVER HALL MONTRÉAL, QUEBEC, H2Z 1S8 Tel.: (514) 395-0796, Fax: (514) 395-0571 LAPORTE, PIERRE ERNST & YOUNG INC. 2400 - 1 PLACE VILLE MARIE MONTREAL, QUEBEC, H3B 3M9 Tel.: (514) 874-4383, Fax: (514) 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: (418) 693-4665 LATOUR, LUC JEAN FORTIN & ASSOCIES SYNDIC INC 1120 - 110, PLACE CRÉMAZIE OUEST MONTRÉAL, QUEBEC, H2P 1B9 Tel.: (514) 382-3260, Fax: (514) 382-3477 LAURENCELLE, ANDRÉE ANNE BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 903 - 200 ELGIN STREET OTTAWA, ONTARIO, K2P 1L5 Tel.: (613) 235-5225, Fax: (613) 235-5220 LAVOIE, MICHEL RAYMOND, CHABOT INC. 1900 - 600, DE LA GAUCHETIÈRE OUEST MONTRÉAL, QUEBEC, H3B 4L8 Tel.: (514) 393-4795, Fax: (514) 878-6327 LAW, RUSSELL DAVID MACKAY & COMPANY LTD 1100 - 1177 WEST HASTINGS STREET VANCOUVER, BRITISH COLUMBIA, V6E 4T5 Tel.: (604) 689-3928, Fax: (604) 687-5617 LAX, ALLAN D 57 WIMPOLE DRIVE TORONTO, ONTARIO, M2L 2L2 Tel.: (416) 446-1958, Fax: (416) 446-1999 LAZARD, JEAN MAURICE JOSEPH LAZARD & ASSOCIATES INC. 1208 BANK STREET OTTAWA, ONTARIO, K1S 3Y1 Tel.: (613) 567-4357, Fax: (613) 730-5259 LAZARD, JEAN MAURICE JOSEPH LAZARD & ASSOCIATES INC. 1208 BANK ST. OTTAWA, ONTARIO, K1S 3Y1 Tel.: (613) 567-4357, Fax: (613) 730-5259 LAZER, JOEL H LAZER GRANT INC. 400 - 309 MCDERMOT AVENUE WINNIPEG, MANITOBA, R3A 1T3 Tel.: (204) 942-0300, Fax: (204) 957-5611 LEBEL, JEAN-FRANCOIS 204 - 50, BOULEVARD ST-RAYMOND GATINEAU, QUEBEC, J8Y 1R7 Tel.: (819) 595-1800, Fax: (819) 595-0077 LEBEL, ÉRIC RAYMOND, CHABOT INC. 400 - 5811, BOUL. TASCHEREAU BROSSARD, QUEBEC, J4Z 1A5 Tel.: (514) 875-6633, Fax: (514) 875-6632 LEBLANC, PIERRE GROUPE LEBLANC SYNDIC INC. 2111 CHEMIN GASCON TERREBONNE, QUEBEC, J6X 4H2 Tel.: (450) 961-0008, Fax: (450) 961-0004 LEBLANC, STÉPHANIE PRICEWATERHOUSECOOPERS INC. 2800 - 1250, BOUL. RENÉ-LÉVESQUE O. MONTRÉAL, QUEBEC, H3B 2G4 Tel.: (514) 205-5000, Fax: (514) 205-5694 LEBLOND, MICHEL LEBLOND ET ASSOCIÉS INC. 621 BOUL. CHAREST EST QUEBEC, QUEBEC, G1K 3J5 Tel.: (418) 525-4641, Fax: (418) 525-4646 LEBLOND, STEPHANE LEBLOND ET ASSOCIÉS INC. 621 BOUL CHAREST EST QUEBEC, QUEBEC, G1K 3J5 Tel.: (418) 525-4641, Fax: (418) 525-4646 LEDUC, RENÉ C. SAMSON BELAIR / DELOITTE & TOUCHE INC. 3000-1 PLACE VILLE MARIE MONTRÉAL, QUEBEC, H3B 4T9 Tel.: (514) 393-7810, Fax: (514) 390-4103 LEE, DOUGLAS SCOTT DOUG LEE & ASSOCIATES INC. 600 - 3 FAN TAN ALLEY VICTORIA, BRITISH COLUMBIA, V8W 3G9 Tel.: (250) 360-4003, Fax: (250) 360-4008 LEE, GORDON RUMANEK & COMPANY LTD. 714 - 1280 FINCH AVE. WEST NORTH YORK, ONTARIO, M3J 3K6 Tel.: (416) 665-8326, Fax: (416) 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: (416) 601-6390 LEET, DONALD ALLEN CORPORATE NAVIGATORS INC. 104 - 1454 DRESDEN ROW HALIFAX, NOVA SCOTIA, B3J 3T5 Tel.: (902) 425-3054, Fax: (902) 492-3758 LEGALL, COLLIN JOEL LAZER GRANT INC. 400 - 309 MCDERMOT AVENUE WINNIPEG, MANITOBA, R3A 1T3 Tel.: (204) 942-0300, Fax: (204) 957-5611 LEGARE, MARC 1221 AVE. JOSEPH-VEZINA SILLERY, QUEBEC, G1T 2L1 Tel.: (418) 683-7576 LEITCH, DONNA M 205 - 713 DAVIS DRIVE NEWMARKET, ONTARIO, L3Y 2R3 Tel.: (905) 853-6765, Fax: (905) 853-7372 LELIÈVRE, JEAN ROY, MÉTIVIER, ROBERGE INC. 210-2960 BOULEVARD LAURIER SAINTE-FOY, QUEBEC, G1V 4S1 Tel.: (418) 651-5500, Fax: (481) 651-8077 LEM, MATTHEW ERIC BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE BDO DUNWOODY LIMITED 1200-123 FRONT STREET WEST TORONTO, ONTARIO, M5J 2M2 Tel.: (416) 369-3126, Fax: (416) 865-0904 LEMIEUX, PIERRE LEMIEUX POMERLEAU & ASSOCIÉS INC. 399 BOUL. ALEXANDRE TACHÉ GATINEAU, QUEBEC, J9A 1M6 Tel.: (819) 770-6854, Fax: (819) 770-0505 LEMIEUX, PIERRE LEMIEUX POMERLEAU & ASSOCIÉS INC. 399 BOUL. ALEXANDRE TACHÉ GATINEAU, QUEBEC, J9A 1M6 Tel.: (819) 770-3760, Fax: (819) 770-0505 LENART, KATHY MAY TAYLOR LEIBOW INC. 802-105 MAIN STREET EAST HAMILTON, ONTARIO, L8N 1G6 Tel.: (905) 523-0003, Fax: (905) 523-2979 LEONG, CHEE-KONG 150 HAMPTON AVENUE TORONTO, ONTARIO, M4K 2Z1 Tel.: (416) 778-1359, Fax: (416) 778-6659 LEROUX, RUSSELL VINCENT GRANT THORNTON LIMITED 979 ALLOY DRIVE, THIRD FLOOR THUNDER BAY, ONTARIO, P7B 5Z8 Tel.: (807) 343-5415, Fax: (807) 345-0032 LESSARD, MARTINE PRICEWATERHOUSECOOPERS INC. 7059, AVENUE CHRISTOPHE-COLOMB MONTRÉAL, QUEBEC, H2S 2H4 Tel.: (514) 521-5188, Fax: (514) 521-5032 LEVINSON, YITZCHOK 49 HILLMOUNT AVENUE TORONTO, ONTARIO, M6B 1X3 Tel.: (416) 849-0322, Fax: (416) 849-0321 LEVY, HYLTON BRETT A. FARBER & PARTNERS INC. 1600-150 YORK STREET TORONTO, ONTARIO, M5H 3S5 Tel.: (416) 497-0150, Fax: (416) 496-3839 LEVY, MICHAEL GUY 2500 University Dr. N.W. CALGARY, ALBERTA, T2N 1N4 Tel.: (403) 220-7340, Fax: (403) 283-4740 LEYSHON-HUGHES, ERNEST RENE M 2377 FOLKESTONE WAY WEST VANCOUVER, BRITISH COLUMBIA, V7S 3E1 Tel.: (604) 925-2399, Fax: (604) 925-2499 LIFMAN, GARY DESMOND A. FARBER & PARTNERS INC. 1600-150 YORK STREET TORONTO, ONTARIO, M5H 3S5 Tel.: (416) 497-0150, Fax: (416) 496-3839 LINK, ROBERT GARTH SCHONFELD INC. 900 - 220 BAY STREET TORONTO, ONTARIO, M5J 2W4 Tel.: (416) 862-7785, Fax: (416) 862-2136 LIPMAN, HARVEY SEYMOUR PERRY KRIEGER & ASSOCIATES INC. 45 VOGELL ROAD, SUITE 300 RICHMOND HILL, ONTARIO, L4B 3P6 Tel.: (905) 508-0080, Fax: (905) 508-0012 LITWIN, GERALD LITWIN BOYADJIAN INC. 602 - 1141 RUE PEEL MONTRÉAL, QUEBEC, H3A 1S5 Tel.: (514) 875-4000, Fax: (514) 875-0598 LOCKE, THOMAS FREDERICK ADAMSON & ASSOCIATES INC. 142 CENTRE STREET ST.THOMAS, ONTARIO, N5R 3A3 Tel.: (519) 633-8185, Fax: (519) 633-0912 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: (416) 601-6695 LOISELLE, STANLEY CLAUDE RAYMOND, CHABOT INC. 2505 ST. LAURENT BOULEVARD OTTAWA, ONTARIO, K1H 1E4 Tel.: (613) 737-1679, Fax: (613) 236-9817 LOISELLE, STANLEY CLAUDE RAYMOND, CHABOT INC. 2505 ST. LAURENT BOULEVARD OTTAWA, ONTARIO, K1H 1E4 Tel.: (613) 236-5678, Fax: (613) 236-9817 LOMAS, GEORGE B MEYERS NORRIS PENNY LIMITED 3425 - 2 AVENUE SOUTH LETHBRIDGE, ALBERTA, T1J 4V1 Tel.: (403) 380-1600, Fax: (403) 329-4631 LONG, COLLEEN ALBERTA MUNICIPAL AFFAIRS 202 - 4920-51st STREET RED DEER, ALBERTA, T4N 6K8 Tel.: (403) 340-4999 LONG, DAVID LOUIS FONTAINE & ASSOCIATES INC 430 WESTMOUNT AVENUE SUDBURY, ONTARIO, P3A 5Z8 Tel.: (705) 560-1212, Fax: (705) 560-8076 LORTIE, PIERRE SERGE MORENCY ET ASSOCIES INC. 100- 895, BOUL. CHAREST OUEST QUÉBEC, QUEBEC, G1N 2C9 Tel.: (418) 650-2000, Fax: (418) 650-2010 LOSLIER, GUY JEAN FORTIN & ASSOCIES SYNDIC INC 200-2360, BOUL. MARIE-VICTORIN EST LONGUEUIL, QUEBEC, J4G 1B5 Tel.: (450) 442-3260, Fax: (450) 928-3477 LOWE, TRACEY A. E. SANDS & ASSOCIATES INC. 302 - 5050 KINGSWAY BURNABY, BRITISH COLUMBIA, V5H 4H2 Tel.: (604) 451-5799, Fax: (604) 451-9636 LUDWIG, SERLE TIMOTHY BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE FIRST EDMONTON PLACE 1000, 10665 JASPER AVENUE EDMONTON, ALBERTA, T5J 3S9 Tel.: (780) 428-1671, Fax: (780) 424-2110 LUKCA, JOHN J. LUKCA & ASSOCIÉS INC. 7744 RUE SHERBROOKE EST MONTREAL, QUEBEC, H1L 1A1 Tel.: (514) 355-2601 LUM, STEVEN MICHAEL ABAKHAN & ASSOCIATES INC. 1120-625 Howe Street VANCOUVER, BRITISH COLUMBIA, V6C 2T6 Tel.: (604) 689-4255, Fax: (604) 689-4277 LYONS, SANDY BRUCE KPMG INC. 500 LETHBRIDGE CENTRE TOWER 400 - 4 AVENUE SOUTH LETHBRIDGE, ALBERTA, T1J 4E1 Tel.: (403) 380-5700, Fax: (403) 380-5760 LYONS, SYLVIE GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 295 RICHMOND ROAD OTTAWA, ONTARIO, K1Z 6X3 Tel.: (613) 729-4391, Fax: (613) 729-3929 LÉPINE, RICHARD KPMG INC. 1500 - 600 BOUL. MAISONNEUVE OUEST MONTRÉAL, QUEBEC, H3A 0A3 Tel.: (514) 840-2100, Fax: (514) 840-2187 LÉVY, SAMUEL S. SAM LÉVY & ASSOCIÉS INC. 903 - 276 RUE ST-JACQUES MONTREAL, QUEBEC, H2Y 1N3 Tel.: (514) 282-9999, Fax: (514) 282-6776 MACDONALD, EDWARD ALEXANDER GREEN HUNT WEDLAKE INCORPORATED 315-7001 MUMFORD ROAD, TOWER 1 HALIFAX, NOVA SCOTIA, B3L 4N9 Tel.: (902) 453-6600, Fax: (902) 453-9257 MACKEY, MICHAEL WALLACE DELOITTE & TOUCHE INC. BCE PLACE 1400 - 181 BAY STREET TORONTO, ONTARIO, M5J 2V1 Tel.: (416) 601-6150, Fax: (416) 601-6390 MACKIN, IAN PATRICK MEYERS NORRIS PENNY LIMITED #102, 4922 - 53 STREET RED DEER, ALBERTA, T4N 2E9 Tel.: (403) 342-5380, Fax: (403) 342-5388 MACNEIL, SEAN CRAIG c/o PRICEWATERHOUSECOOPERS INC. 700-250 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 3S7 Tel.: (604) 806-7044, Fax: (604) 806-7806 MACPHERSON, JAMES ALEXANDER SHIMMERMAN PENN TITLE & ASSOCIATES INC. 400 - 30 ST-CLAIR AVENUE WEST TORONTO, ONTARIO, M4V 3A1 Tel.: (416) 964-7200, Fax: (416) 964-2025 MACRAE, DANA 92 ERB STREET EAST WATERLOO, ONTARIO, N2J 4B8 Tel.: (519) 886-1677, Fax: (416) 946-1361 MADEJ, MALGORZATA SEGAL & PARTNERS INC. 500 - 2005 SHEPPARD AVENUE EAST TORONTO, ONTARIO, M2J 5B4 Tel.: (416) 391-4499, Fax: (416) 391-2285 MADORE, PIERRE RAYMOND, CHABOT INC. 12025 - 1e AVENUE ST-GEORGES EST, BEAUCE, QUEBEC, G5Y 2E2 Tel.: (418) 228-2821, Fax: (418) 227-5058 MADRIGGA, MICHELLE JEANNE GRANT THORNTON LIMITED GRANT THORNTON PLACE 1600 - 333 SEYMOUR STREET VANCOUVER, BRITISH COLUMBIA, V6B 0A4 Tel.: (604) 687-2711, Fax: (604) 685-6569 MAINELLA, MARIO THE BOWRA GROUP INC. 1930 - 1095 WEST PENDER ST VANCOUVER, BRITISH COLUMBIA, V6E 2M6 Tel.: (604) 608-6244, Fax: (604) 689-8584 MAINVILLE, MARTINE RAYMOND, CHABOT INC. 300 - 370, CHEMIN DE CHAMBLY LONGUEUIL, QUEBEC, J4H 3Z6 Tel.: (450) 679-5510, Fax: (450) 679-5511 MAJ, KATHERINE A. INDUSTRY CANADA, OSB 510 - 639 - 5TH AVENUE S.W. CALGARY, ALBERTA, T2P 0M9 Tel.: (403) 292-5384, Fax: (403) 292-5188 MAKOVSKIS, ALDIS PRICEWATERHOUSECOOPERS INC. CANADA TRUST CENTRE 900 - 55 KING STREET WEST KITCHENER, ONTARIO, N2G 4W1 Tel.: (519) 579-6300, Fax: (519) 579-8701 MALETTE, STEVEN PRICEWATERHOUSECOOPERS INC. 700 - 99 BANK STREET OTTAWA, ONTARIO, K1P 1E4 Tel.: (613) 755-5979, Fax: (613) 237-7074 MALO, ROBERT MICHEL PINSKY, BISSON INC. 300 - 96 RUE TURGEON STE-THERESE, QUEBEC, J7E 3H9 Tel.: (450) 435-8011, Fax: (450) 435-5610 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: (514) 934-3504 MANKU, JAGJIT SINGH MANKU & ASSOCIATES INC. 302 - 55 CITY CENTER DRIVE MISSISSAUGA, ONTARIO, L5B 1M3 Tel.: (905) 272-6870, Fax: (905) 272-2427 MANNING, DONALD N D. MANNING & ASSOCIATES INC. 520 - 625 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 2T6 Tel.: (604) 683-8030, Fax: (604) 683-8327 MANSKI, UWE BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE BDO DUNWOODY LIMITED 1200-123 FRONT STREET WEST TORONTO, ONTARIO, M5J 2M2 Tel.: (416) 369-3051, Fax: (416) 865-0904 MANTON, F.W.TORONTO, ONTARIO, MANZOOR, NAVEED ZAFFAR RSM RICHTER INC. 1100 - 200 KING STREET WEST TORONTO, ONTARIO, M5H 3T4 Tel.: (416) 932-6015, Fax: (416) 932-6200 MARCHAND, BRUNO MARCHAND SYNDICS INC. 10455 RUE LAVERDURE MONTREAL, QUEBEC, H3L 2L5 Tel.: (514) 381-7791, Fax: (514) 381-7796 MARCHAND, GEORGES E MARCHAND SYNDICS INC. 10455, RUE LAVERDURE MONTREAL, QUEBEC, H3L 2L5 Tel.: (514) 381-7791, Fax: (514) 381-7796 MARCOUX, RAYMOND GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 100-70, RUE DALHOUSIE, ÉDIFICE FLYNN QUEBEC, QUEBEC, G1K 4B2 Tel.: (418) 649-0767, Fax: (418) 649-1518 MARGLES, PHILIP L APPEL & CO. INC 900 - 1 WESTMOUNT SQUARE MONTREAL, QUEBEC, H3Z 2P9 Tel.: (514) 932-4115, Fax: (514) 932-6766 MARINEAU, JOCELYN JEAN FORTIN & ASSOCIES SYNDIC INC 390-2, 1173, BOUL. CHAREST OUEST QUEBEC, QUEBEC, G1N 2C9 Tel.: (418) 683-5222, Fax: (877) 442-0996 MARKHAM, PETER P.F. MARKHAM & ASSOCIATES INC. 600- 265 CARLING AVENUE OTTAWA, ONTARIO, K1S 2E1 Tel.: (613) 237-8484, Fax: (613) 237-8485 MARLEAU, MICHEL ERNST & YOUNG INC. 2400 - 1 PLACE VILLE MARIE MONTRÉAL, QUEBEC, H3B 3M9 Tel.: (514) 874-4457, Fax: (514) 395-4933 MARQUIS, LUC LABELLE, MARQUIS INC. 205 - 1695, BOUL. LAVAL LAVAL, QUEBEC, H7S 2M2 Tel.: (450) 967-5525, Fax: (450) 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: (506) 634-0945 MARSHALL, SCOTT GORDON ALLAN MARSHALL & ASSOCIATES INC. 400 - 53 KING STREET SAINT JOHN, NEW BRUNSWICK, E2L 4S6 Tel.: (506) 634-7850, Fax: (506) 634-0945 MARTELL, WILLIAM ARMAND HOYES, MICHALOS & ASSOCIATES INC. HOYES, MICHALOS & ASSOCIATES INC. 204-607 King Street West KITCHENER, ONTARIO, N2G 1C7 Tel.: (905) 747-2418, Fax: (905) 747-2418 MARTIN, KEITH ANDREW 372 COOPER STREET CAMBRIDGE, ONTARIO, N3C 3X9 Tel.: (519) 651-0552, Fax: (519) 651-2313 MARTIN, PIERRE RAYMOND, CHABOT INC. EDIFICE 255 RACINE 800 - 255 RUE RACINE EST CHICOUTIMI, QUEBEC, G7H 5E1 Tel.: (418) 549-1717, Fax: (418) 549-5356 MARTIN, ROBERT B M PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 869-1130, Fax: (416) 863-0926 MARTIN, SHIRLEY ELIZABETH 77 AVENUE ROAD, PH.6 TORONTO, ONTARIO, M5R 3R8 Tel.: (416) 962-7167, Fax: (416) 962-7190 MARTIN, TODD MAXWELL KPMG INC. 900 - 777 DUNSMUIR STREET VANCOUVER, BRITISH COLUMBIA, V7Y 1K3 Tel.: (604) 691-3563, Fax: (604) 691-3036 MARTYN, REBECCA LYNN HOYES, MICHALOS & ASSOCIATES INC. 204 - 607 KING STREET WEST KITCHENER, ONTARIO, N2G 1C7 Tel.: (519) 747-0660, Fax: (519) 747-2418 MASSI, RAYMOND RSM RICHTER INC. 2200 - 2 PLACE ALEXIS NIHON MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3537, Fax: (514) 934-3477 MATHEW, JOSEPH MATHEW & ASSOCIATES LTD. 205-80 CORPORATE DRIVE TORONTO, ONTARIO, M1H 3G5 Tel.: (416) 915-3320, Fax: (416) 915-3324 MAY, ALEXANDER G ALEXANDER G. MAY INC. 300 - 604 COLUMBIA STREET NEW WESTMINSTER, BRITISH COLUMBIA, V3M 1A5 Tel.: (604) 524-9988, Fax: (604) 524-0187 MAYNARD, MARY ELIZABETH JAMES HUNTER AND ASSOCIATES INC. 1414 LASALLE BLVD, 2ND FLOOR, POBOX 2823 SUDBURY, ONTARIO, P3A 5J3 Tel.: (705) 524-3034, Fax: (705) 524-3036 MAZUR, CHRISTOPHER JOHN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 805 - 25 MAIN STREET WEST HAMILTON, ONTARIO, L8P 1H1 Tel.: (905) 524-1008, Fax: (905) 570-0249 MCCART, KEVIN L. SURGESON CARSON ASSOCIATES INC. 8 - 99 FIFTH AVENUE OTTAWA, ONTARIO, K1S 5K4 Tel.: (613) 567-6434, Fax: (613) 567-0752 MCCULLOCH, MATTHEW VICTOR B. BILL McCULLOCH & ASSOCIATES INC. 300, 10612 - 124 STREET EDMONTON, ALBERTA, T5N 1S4 Tel.: (780) 451-4357, Fax: (780) 482-4759 MCKENNA, JOHN PATRICK PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 941-8314, Fax: (416) 941-8378 MCKEOWN, CLARK BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE BDO DUNWOODY LIMITED 1200-123 FRONT STREET WEST TORONTO, ONTARIO, M5J 2M2 Tel.: (416) 369-6126, Fax: (416) 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: (604) 899-8319 MCMAHON, ROBIN LEE ERNST & YOUNG INC. COMMODITY EXCHANGE TOWER 2700 - 360 MAIN STREET WINNIPEG, MANITOBA, R3C 4G9 Tel.: (204) 947-6519, Fax: (204) 956-0138 MCMAHON, ROBIN LEE ERNST & YOUNG INC. COMMODITY EXCHANGE TOWER 2700 - 360 MAIN STREET WINNIPEG, MANITOBA, R3C 4G9 Tel.: (204) 947-6519, Fax: (204) 956-0138 MCNABB, JAMES DUNCAN 400 WINDSOR COURT, 9835 - 101 AVENUE GRANDE PRAIRIE, ALBERTA, T8V 5V4 Tel.: (780) 539-4110, Fax: (780) 532-1350 MEADOWS, SHELLY DARLENE ERNST & YOUNG INC. ERNST & YOUNG TOWER 222 BAY STREET, TD CENTRE TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2799, Fax: (416) 943-3300 MEAKIN, NIGEL DOMINIC PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 814-5807, Fax: (416) 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: (705) 675-7586 MEDIRATTA, CHRISTOPHER BRIAN ERNST & YOUNG INC. 222 BAY STREET PO BOX 251 TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 941-1769, Fax: (416) 943-3300 MEGHJI, MOHSIN YUSUFALI ARTHUR ANDERSEN INC. 1345 AVENUE OF THE AMERICAS NEW YORK, NEW YORK, USA 10105 Tel.: 2127084573, Fax: 2123070695 MELDRUM, ROBERT GORDON PRICEWATERHOUSECOOPERS INC. THE PRINCETON TOWER 200, 123 2ND AVENUE SOUTH SASKATOON, SASKATCHEWAN, S7K 7E6 Tel.: (306) 668-5949, Fax: (306) 653-3813 MENDLOWITZ, BENNY MENDLOWITZ & ASSOCIATES INC. 1906-4950 YONGE STREET, MADISON CENTRE TORONTO, ONTARIO, M2N 6K1 Tel.: (416) 512-9200, Fax: (416) 512-9800 MERKLEY, ROBERT DUNCAN 39 - 6100 MONTEVIDEO ROAD MISSISSAUGA, ONTARIO, L5N 2N8 Tel.: (416) 477-7766 MESSIER, RICHARD J PAVILLION C 107 - 2525C AVE. DU HAVRE-DES-ILES CHOMEDEY, QUEBEC, H7W 4C6 Tel.: (450) 688-4722 MEYLER, KEVIN EDWARD ERNST & YOUNG INC. 2700 - 360 MAIN STREET WINNIPEG, MANITOBA, R3C 4G9 Tel.: (204) 933-0234, Fax: (204) 956-0138 MICHALOS, THEODORE ALEXANDROS HOYES, MICHALOS & ASSOCIATES INC. 204 - 607 KING STREET WEST KITCHENER, ONTARIO, N2G 1C7 Tel.: (519) 747-0660, Fax: (519) 747-2418 MICHAUD, GHISLAIN 7724 MARIE-VICTORIN, C.P. 151 LOTBINIÈRE, QUEBEC, G0S 1S0 Tel.: (418) 796-1339 MICHROWSKI, KAROL GEORGE 720-245 FAIRVIEW MALL DRIVE TORONTO, ONTARIO, M2J 4T1 Tel.: (416) 498-9200, Fax: (416) 621-2359 MIGUS, EUGENE PHILIP BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 1040 - 1 CITY CENTRE DRIVE MISSISSAUGA, ONTARIO, L5B 1M2 Tel.: (905) 615-8787, Fax: (905) 615-1333 MIHALCHEON, DONNA MARIE KPMG INC. 300, 3205 - 32nd STREET VERNON, BRITISH COLUMBIA, V1T 9A2 Tel.: (250) 503-5305, Fax: (250) 545-6440 MILLER, ANTONINA A. MILLER & ASSOCIATES INC. 202 - 2555 EGLINTON AVENUE EAST TORONTO, ONTARIO, M1K 5J1 Tel.: (416) 261-6610, Fax: (416) 261-6794 MILLER, FRANKLIN CLIFFORD CANADIAN LIFE & HEALTH INSURANCE CO. 1 QUEEN STREET EAST TORONTO, ONTARIO, M5C 2X9 Tel.: (416) 359-2985, Fax: (416) 955-9688 MILLER, LEONARD EDWARD LEON MILLER GROUP INC. #303, Financial Building 10621 - 100 Avenue EDMONTON, ALBERTA, T5J 0B3 Tel.: (780) 455-7100, Fax: (780) 452-9047 MILLER, MORLEY B MILLER HERSH INC. 200 -1411 RUE DU FORT MONTREAL, QUEBEC, H3H 2N6 Tel.: (514) 933-8611, Fax: (514) 933-1142 MILLER, STEPHEN H.WESTMOUNT (MONTREAL), QUEBEC, MILTON, MARY KATE SASKATCHEWAN DEPARTMENT OF JUSTICE PROVINCIAL MEDIATION BOARD 5th FLOOR, 2103-11th AVENUE REGINA, SASKATCHEWAN, S4P 3V7 Tel.: (306) 787-3022 MINGIE, SUSAN LYNN DELOITTE & TOUCHE INC. 4210 KING STREET EAST KITCHENER, ONTARIO, N2P 2G5 Tel.: (519) 650-7701, Fax: (519) 650-7601 MITCHELL, STUART FREDERICK A. FARBER & PARTNERS INC. 1600 - 150 YORKE STREET TORONTO, ONTARIO, M5H 3S5 Tel.: (416) 496-3774, Fax: (416) 496-3839 MOISAN, CLAUDE LEMIEUX NOLET INC. 1000 - 1265 BOUL. CHAREST O., 10E ÉTAGE QUEBEC, QUEBEC, G1N 2C9 Tel.: (418) 833-2114, Fax: (418) 833-3191 MONACO, ELIZABETH LEA 42 THOMSON CREEK BLVD WOODBRIDGE, ONTARIO, M5J 2P9 Tel.: (905) 850-2764 MORAWETZ, RICHARD ANTHONY MCINTOSH & MORAWETZ INC. ROYAL BANK PLAZA, SOUTH TOWER 2000 - 200 BAY STREET PO BOX 22 TORONTO, ONTARIO, M5J 2J1 , Fax: (416) 847-5201 MORENCY, SERGE SERGE MORENCY ET ASSOCIES INC. 100 - 895, BOUL. CHAREST OUEST QUÉBEC, QUEBEC, G1N 2C9 Tel.: (418) 650-2000, Fax: (418) 650-2010 MORGAN, JOHN MORGAN & PARTNERS INC. 4 CEDAR POINTE DRIVE, UNIT J BARRIE, ONTARIO, L4N 5R7 Tel.: (705) 739-7003, Fax: (705) 739-7119 MORGAN, MARK ANTHONY A. FARBER & PARTNERS INC. 300 - 1200 SHEPPARD AVENUE TORONTO, ONTARIO, M2K 2R8 Tel.: (416) 496-3697, Fax: (416) 496-9651 MORGENROTH, DONNA MARIE ADAMSON & ASSOCIATES INC. 142 CENTRE STREET ST. THOMAS, ONTARIO, N5R 3A3 Tel.: (519) 633-8185, Fax: (519) 633-0912 MORIN, ÉRIC RAYMOND, CHABOT INC. 255, RUE RACINE EST CHICOUTIMI, QUEBEC, G7H 5E1 Tel.: (418) 549-1717, Fax: (418) 549-5356 MOROSO, GREGORY FRANK G. MOROSO & ASSOCIATES INC. 241 COLUMBIA AVENUE CASTLEGAR, BRITISH COLUMBIA, V1N 1G3 Tel.: (604) 786-6331, Fax: (250) 365-6066 MORRISON, ALEXANDER ERNST & YOUNG INC. 1600 - 100 QUEEN STREET OTTAWA, ONTARIO, K1P 1K1 Tel.: (613) 232-1511, Fax: (613) 232-5324 MOSES, JAMES RODERICK LEON MILLER GROUP INC. FINANCIAL BUILDING 303, 10621 - 100 AVENUE EDMONTON, ALBERTA, T5J 0B3 Tel.: (780) 455-7100, Fax: (780) 452-9047 MOUNT, SONYA MARIE THERESA BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 200-1717 2nd AVENUE E.,P.O. BOX 725 OWEN SOUND, ONTARIO, N4K 5W9 Tel.: (519) 372-0188, Fax: (519) 372-0189 MOYNEUR, STEPHAN GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 450, RUE LAVIOLETTE ST-JÉRÔME, QUEBEC, J7Y 2T7 Tel.: (450) 432-3563, Fax: (450) 432-6358 MUELLER, MICHAEL JOSEPH 12546 RIVERSIDE DRIVE EAST Tecumseh, ONTARIO, M5K 1G8 MUISE, AGNES C. SERVICE NOVA SCOTIA AND MUNICIPAL RELATIONS 380 KINGS ROAD, MOXHAM CENTRE SYDNEY, NOVA SCOTIA, B1S 1A8 Tel.: (902) 563-2020, Fax: (902) 563-0514 MULLETT, T. DEAN PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 814-5724, Fax: (416) 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: (604) 643-5422 MUNRO, MATTHEW JAMES PRICEWATERHOUSECOOPERS INC. 300 BRUNSWICK HOUSE, 44 CHIPMAN HILL SAINT JOHN, NEW BRUNSWICK, E2L 4B9 Tel.: (506) 653-9426, Fax: (506) 657-4404 MURDOCH, DAVID THOMAS DAVID MURDOCH AND COMPANY LTD. P.O. BOX 223, SHARBOT LAKE, ONTARIO, K0H 2P0 Tel.: (613) 479-2547, Fax: (613) 479-2493 MURPHY, LLOYD L.W. MURPHY LTD. 410, 15225 104TH AVENUE SURREY, BRITISH COLUMBIA, V3R 6Y8 Tel.: (604) 584-2121, Fax: (604) 584-2461 MURRAY, LAWRENCE CAMERON 12766 - 82 STREET EDMONTON, ALBERTA, T5E 2T1 Tel.: (780) 944-1177, Fax: (780) 944-6979 MUTCH, BLAIR 803 - 30 CHAPMAN COURT LONDON, ONTARIO, N6G 4Y4 Tel.: (519) 471-7403, Fax: (519) 471-4734 MacEACHERN, BRYAN RAYMOND, CHABOT INC. 746 BOUL. MANSEAU JOLIETTE, QUEBEC, J6E 3E9 Tel.: (450) 756-8164, Fax: (450) 756-2931 MacGIRR, C GARTH 1203 - 10 DELISLE AVENUE TORONTO, ONTARIO, M4V 3C6 Tel.: (416) 928-1661, Fax: (416) 928-0936 MacKENZIE, GREGORY JOHN MACKENZIE, GILLIS, MACDOUGALL INC. COMMERCE TOWER; PO BOX 1, STN. A 15 DORCHESTER STREET, 5TH FLOOR SYDNEY, NOVA SCOTIA, B1P 6G9 Tel.: (902) 539-3900, Fax: (902) 564-6062 MacKINNON, J. WALTER PRICEWATERHOUSECOOPERS INC. CORNWALL VILLAGE SQUARE P.O. BOX 729 CORNWALL, PRINCE EDWARD ISLAND, C0A 1H0 Tel.: (902) 892-2010, Fax: (902) 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: (709) 576-8460 MacLEAN, DONALD ARCHIBALD PRICEWATERHOUSECOOPERS INC. 10088-102 AVENUE, 1501 TOR. DOM. TOWER EDMONTON, ALBERTA, T5J 2Z1 Tel.: (780) 441-6704, Fax: (780) 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: (613) 236-6766 MacLEOD, DONALD A D & A MACLEOD COMPANY LTD 343 O'CONNOR STREET OTTAWA, ONTARIO, K2P 1V9 Tel.: (613) 236-9111, Fax: (613) 236-6766 MacLEOD, GREGORY SELDON P.O. BX 1635 BURLINGTON, ONTARIO, L7R 5A1 Tel.: (905) 876-7550, Fax: (905) 637-6271 MacNUTT, JOHN ARNOLD 873 DRYSDALE RUN EDMONTON, ALBERTA, T6M 2V5 Tel.: (780) 487-4300 McCAW, JAMES LLOYD 15 RUE BUTEAU, SUITE 100 GATINEAU, QUEBEC, J8Z 1V4 Tel.: (819) 775-9494 McCONNELL, DARRYL RAE BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE ROYAL BANK PLAZA, BOX 33 3200 - 200 BAY STREET TORONTO, ONTARIO, M5J 2J9 Tel.: (416) 865-0210, Fax: (416) 865-0904 McCOURT, PHILIP JOHN ABAKHAN & ASSOCIATES INC. 1120 - 625 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 2T6 Tel.: (604) 689-4255, Fax: (604) 689-4277 McCUAIG, ROBERT LESLIE McCUAIG & COMPANY INCORPORATED 108-255 LACEWOOD DR., CLAYTON CENTRE HALIFAX, NOVA SCOTIA, B3M 4G2 Tel.: (902) 423-3231, Fax: (902) 446-3820 McCULLOCH, WILLIAM WILFRED BILL McCULLOCH & ASSOCIATES INC. 300, 10612 - 124 STREET EDMONTON, ALBERTA, T5N 1S4 Tel.: (780) 451-4357, Fax: (780) 482-4759 McDICKEN, DANIEL WILLIAM FABER AND COMPANY, INC. 12766 - 82 STREET EDMONTON, ALBERTA, T5E 2T1 Tel.: (780) 944-1177, Fax: (780) 944-6979 McDONALD, MURRAY ALLAN ERNST & YOUNG INC. 16TH FLOOR, P.O.BOX 251, TD CENTRE TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-3016, Fax: (416) 943-3300 McGILL, RUSSELL JAMES BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE LANDMARK TECHNOLOGY CENTRE 300-1632 DICKSON AVENUE KELOWNA, BRITISH COLUMBIA, V1Y 7T2 Tel.: (250) 763-6700, Fax: (250) 763-4457 McGRAN, CAROL ERNST & YOUNG INC. TD Centre PO Box 251, 16th Floor TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-3725, Fax: (416) 943-3300 McINTOSH, DOUGLAS RICHARD MCINTOSH & MORAWETZ INC. ROYAL BANK PLAZA, SOUTH TOWER 2000 - 200 BAY STREET PO BOX 22 TORONTO, ONTARIO, M5J 2J1 Tel.: (416) 847-5150, Fax: (416) 847-5201 McKAGUE, IVAN ALEXANDER 1230 JANISSE DR WINDSOR, ONTARIO, N8S 2W3 Tel.: (519) 944-0921, Fax: (519) 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: (613) 937-4852 McKINLAY, RONALD A SUITE 4201, PALACE PIER 2045 LAKESHORE BOULEVARD WEST TORONTO, ONTARIO, M8V 2Z6 Tel.: (416) 000-0000 McKINLEY, REBECCA DIANE DELOITTE & TOUCHE INC. 200 - 150 OUELLETTE PLACE WINDSOR, ONTARIO, N8X 1L9 Tel.: (519) 967-0388, Fax: (519) 967-0325 McLAY, BRIAN A McLAY & COMPANY INC. 562 WATERLOO STREET LONDON, ONTARIO, N6B 2P9 Tel.: (519) 433-6703, Fax: (519) 433-1062 McLENNAN, DONALD BRUCE McLENNAN & COMPANY LTD. 200-289 DUFFERIN AVENUE LONDON, ONTARIO, N6B 1Z1 Tel.: (519) 433-4728, Fax: (519) 433-9100 McMAHON, RONALD GEORGE TODD MCMAHON INC. 525- 744 WEST HASTINGS STREET VANCOUVER, BRITISH COLUMBIA, V6C 1A5 Tel.: (604) 697-8800, Fax: (604) 647-0265 McMORRAN, GORDON JAMES WOLRIGE MAHON LIMITED 400 BURRARD STREET, 9TH FLOOR VANCOUVER, BRITISH COLUMBIA, V6C 3B7 Tel.: (604) 691-6804, Fax: (604) 684-0567 McNEILL, DAVID BRUCE HAYES, MCNEILL & PARTNERS LTD. 823 CANADA AVENUE DUNCAN, BRITISH COLUMBIA, V9L 1V2 Tel.: (250) 746-4406, Fax: (250) 746-1950 McPHEDRAN, NORMAN ALEXANDER PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 815-5085, Fax: (416) 941-8378 MÉTIVIER, ÉRIC ROY, MÉTIVIER, ROBERGE INC. 210-2960, BOULEVARD LAURIER SAINTE-FOY, QUEBEC, G1V 4S1 Tel.: (418) 651-5500, Fax: (418) 651-8077 NACKAN, ALLAN DAVID A. FARBER & PARTNERS INC. 1600-150 YORK STREET TORONTO, ONTARIO, M5H 3S5 Tel.: (416) 497-0150, Fax: (416) 496-3839 NADEAU, ANDRÉ JEAN FORTIN & ASSOCIES SYNDIC INC 162 - 1 PLACE LAVAL LAVAL, QUEBEC, H7N 1A1 Tel.: (450) 667-6260, Fax: (450) 629-3510 NAKASKA, TIMOTHY PRICEWATERHOUSECOOPERS INC. 3100, 111 - 5TH AVENUE SOUTH WEST CALGARY, ALBERTA, T2P 5L3 Tel.: (403) 509-7300, Fax: (403) 781-1825 NANTEL-LEGAULT, MARC PRICEWATERHOUSECOOPERS INC. 2800 - 1250 BOUL. RENE-LEVESQUE OUEST MONTREAL, QUEBEC, H3B 2G4 Tel.: (514) 205-5088, Fax: (514) 205-5694 NARFASON, HAROLD NEIL ERNST & YOUNG INC. ERNST & YOUNG TOWER 1000, 440-2 AVENUE S.W., CALGARY, ALBERTA, T2P 5E9 Tel.: (403) 206-5067, Fax: (403) 206-5075 NARFASON, HAROLD NEIL ERNST & YOUNG INC. 1000 - 440 - 2 AVENUE S.W. CALGARY, ALBERTA, T2P 5E9 Tel.: (403) 206-5067, Fax: (403) 206-5075 NELSON, ROBERT ROSS 109 - 90 REGATTA LANDING VICTORIA, BRITISH COLUMBIA, V9A 7R2 Tel.: (250) 381-8991 NEUDORF, GORDON VICTOR DELOITTE & TOUCHE INC. 2200 - 360 MAIN STREET WINNIPEG, MANITOBA, R3C 3Z3 Tel.: (204) 944-3631, Fax: (204) 947-2689 NEWBURY, SUSAN ISABEL E. SANDS & ASSOCIATES INC. 316 - 31935 SOUTH FRASER WAY ABBOTSFORD, BRITISH COLUMBIA, V2T 1V5 Tel.: (604) 864-5799, Fax: (604) 864-5797 NEWTON, BRAD KPMG INC. 510 - 21 KING STREET WEST HAMILTON, ONTARIO, L8N 3R1 Tel.: (905) 523-2202, Fax: (905) 523-2200 NG, ALEX EN HWA CAMPBELL, SAUNDERS LTD 6080-8171 ACKROYD ROAD RICHMOND, BRITISH COLUMBIA, V6X 3K1 Tel.: (604) 821-9882, Fax: (604) 821-9870 NICOLINI, ISABELLA RSM RICHTER INC. 2200 - 2 PLACE ALEXIS NIHON MONTRÉAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3501, Fax: (514) 934-3504 NIELSEN, MONA GRACE CAMPBELL, SAUNDERS LTD 1000 - 570 GRANVILLE STREET VANCOUVER, BRITISH COLUMBIA, V6C 3P1 Tel.: (604) 915-5556, Fax: (604) 915-5566 NIEWERTH, SYLVIA GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 300 - 1010, RUE SHERBROOKE OUEST MONTRÉAL, QUEBEC, H3A 2R7 Tel.: (514) 847-0180, Fax: (514) 847-0181 NOEL, FRANCOIS RAYMOND, CHABOT INC. 103 - 5790 , BOUL. ÉTIENNE-DALLAIRE LÉVIS, QUEBEC, G6V 8V6 Tel.: (418) 647-3151, Fax: (418) 647-9279 NOEL, MARTINE SAMSON BELAIR / DELOITTE & TOUCHE INC. 400- 925, GRANDE-ALLÉE OUEST QUEBEC, QUEBEC, G1S 4Z4 Tel.: (418) 624-3333, Fax: (418) 624-0414 NOISEUX, GILLES NOISEUX SYNDIC INC. 200 - 1102 BOULEVARD MOODY TERREBONNE, QUEBEC, J6W 3K9 Tel.: (450) 492-0200, Fax: (450) 492-0194 NORDSTROM, RONALD JAMES ALGER & ASSOCIATES INC. 312, 9707 - 110 STREET EDMONTON, ALBERTA, T5K 2L9 Tel.: (780) 414-1133, Fax: (780) 413-9666 NORONHA, DAVID JOSEPH BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 17310 YONGE ST. UNIT 2, GATES OF YORK PL NEWMARKET, ONTARIO, L3Y 7R8 Tel.: (905) 898-5950, Fax: (905) 898-0028 NORRISH, VALERIE MAE NORRISH & ASSOCIATES INC. 3 - 675 3 STREET, SE MEDICINE HAT, ALBERTA, T1A 0H4 Tel.: (403) 529-2727, Fax: (403) 529-2745 NYHOLT, JOHN WILLIAM PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 815-5086, Fax: (416) 941-8494 NYKYFORUK, BARRY LEE BILL McCULLOCH & ASSOCIATES INC. 200, 550 - 11TH AVENUE S.W. CALGARY, ALBERTA, T2R 1M7 Tel.: (403) 232-6220, Fax: (403) 232-6262 OAKMAN, BRADLEY JAMES SHINER KIDECKEL ZWEIG INC. 4-10 WEST PEARCE STREET RICHMOND HILL, ONTARIO, L4B 1B6 Tel.: (905) 709-9950, Fax: (905) 709-9952 ODHAMS, GUY WILLIAM LYNCH ALGER & ASSOCIATES INC. 400, 602-11 AVENUE SW CALGARY, ALBERTA, T2R 1J8 Tel.: (403) 298-5800, Fax: (403) 296-2988 ODHAMS, GUY WILLIAM LYNCH ALGER & ASSOCIATES INC. 400, 602-11 AVENUE SW CALGARY, ALBERTA, T2R 1J6 Tel.: (403) 298-5800, Fax: (403) 296-2988 ODHAMS, GUY WILLIAM LYNCH ALGER & ASSOCIATES INC. 400, 602-11 AVENUE SW CALGARY, ALBERTA, T2R 1J6 Tel.: (403) 298-5800, Fax: (403) 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: (306) 359-7144 ORR, ANDREA GWENN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 3630 RHODES DRIVE WINDSOR, ONTARIO, N8W 5A4 Tel.: (519) 944-6900, Fax: (519) 944-6116 ORRELL, D. GEOFFREY E. SANDS & ASSOCIATES INC. 205 - 20651 - 56TH AVENUE LANGLEY, BRITISH COLUMBIA, V3A 3Y9 Tel.: (604) 539-0200, Fax: (604) 539-0201 OSWIN, JOANNE PRICEWATERHOUSECOOPERS 20TH FLOOR, PRINCE'S BUILDING CENTRAL HONG KONG, CHINA Tel.: 85222892550, Fax: 00185228109888 OWENS, BRENDA DARLENE 122 ALBERT STREET OSHAWA, ONTARIO, L1H 4R2 Tel.: (905) 721-7506, Fax: (905) 721-1619 PADDON, WARREN BRUCE PADDON + YORKE INC. P.O. BOX 27023 BARRIE, ONTARIO, L4M 4V3 Tel.: (705) 722-9888, Fax: (705) 722-9993 PAGE, ALAN HERBERT SCHWARTZ LEVITSKY FELDMAN INC. 1167 CALEDONIA ROAD TORONTO, ONTARIO, M6A 2X1 Tel.: (416) 785-5353, Fax: (416) 784-3025 PAGE, ANTONY JOHN A. JOHN PAGE & ASSOCIATES INC. 447 - 100 RICHMOND STREET WEST TORONTO, ONTARIO, M5H 3K6 Tel.: (416) 364-4894, Fax: (416) 364-4869 PAGÉ, GENEVIÈVE RAYMOND, CHABOT INC. 1900 - 600 RUE DE LA GAUCHETIÈRE OUEST MONTRÉAL, QUEBEC, H3B 4L8 Tel.: (514) 954-4662, Fax: (514) 954-4662 PALLEN, RICHARD D PRICEWATERHOUSECOOPERS INC. 310 - 744 WEST HASTINGS STREET VANCOUVER, BRITISH COLUMBIA, V6C 1A5 Tel.: (604) 806-7121, Fax: (604) 806-7806 PALMER, WAYNE KEVIN RSM RICHTER INC. 1900 - 200 KING STREET WEST TORONTO, ONTARIO, M5H 3T4 Tel.: (416) 932-6016, Fax: (416) 932-6200 PARE, MICHEL MALLETTE SYNDICS ET GESTIONNAIRES INC. 3075, CHEMIN DES QUATRE-BOURGEOIS, # 200 QUÉBEC, QUEBEC, G1W 5C4 Tel.: (418) 653-4431, Fax: (418) 681-1707 PARISI, JOSEPHINE KPMG INC. 618 GREENWOOD CENTRE/3200 DEZIEL DRIVE WINDSOR, ONTARIO, N8W 5K8 Tel.: (519) 251-3524, Fax: (519) 251-3540 PAUL, ROBERT WILLIAM DELOITTE & TOUCHE INC. BCE PLACE 1400 - 181 BAY STREET TORONTO, ONTARIO, M5J 2V1 Tel.: (416) 601-4494, Fax: (416) 601-6390 PAWLUCK, BRIAN KEVIN PRICEWATERHOUSECOOPERS INC. 700 - 250 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 3S7 Tel.: (604) 806-7000, Fax: (604) 806-7806 PAWLUK, LORRAINE A. ALBERTA MUNICIPAL AFFAIRS 301 CENTRE 70-7015 MacLEOD T.S BOX 5880, STATION A CALGARY, ALBERTA, T2H 2M9 Tel.: (403) 297-5712 PEAKE, NORMAN KENNETH PADDON + YORKE INC. 204-222 MCINTYRE STREET WEST NORTH BAY, ONTARIO, P1B 2Y8 Tel.: (705) 472-2640, Fax: (705) 472-6241 PEARL, KEN LAWRENCE DELOITTE & TOUCHE INC. 1400 BCE PLACE, 181 BAY STREET TORONTO, ONTARIO, M5J 2V1 Tel.: (416) 601-6369, Fax: (416) 601-6390 PEARSON, GRAHAM DOUGLAS DELOITTE & TOUCHE INC. 400, 122-1st AVENUE S.,PCS TOWER SASKATOON, SASKATCHEWAN, S7K 7E5 Tel.: (306) 343-4200, Fax: (306) 343-4240 PELECK, STEVEN PETER DELOITTE & TOUCHE INC. 2200-360 MAIN STREET WINNIPEG, MANITOBA, R3C 3Z3 Tel.: (204) 942-0051, Fax: (204) 947-2689 PELLARIN, JEFF P. RSM RICHTER INC. 1900 - 200 KING STREET WEST TORONTO, ONTARIO, M5H 3T4 Tel.: (416) 932-8000, Fax: (416) 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: (709) 758-5238 PERNICA, JOSEPH ERNST & YOUNG INC. ERNST & YOUNG TOWER 222 BAY STREET, BOX 251 TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2025, Fax: (416) 943-3300 PERRAULT, ANNE ISABELLE ANNE PERRAULT & ASSOCIÉ(S) / ASSOCIATES INC. MEDICO-DENTAL BUILDING 106 - 2555 ST-JOSEPH BLVD ORLEANS, ONTARIO, K1C 1S6 Tel.: (613) 236-8896, Fax: (613) 236-8896 PERRAULT, ANNE ISABELLE ANNE PERRAULT & ASSOCIÉ(S) / ASSOCIATES INC. MEDICO-DENTAL BUILDING 106 - 2555 ST-JOSEPH BLVD ORLEANS, ONTARIO, K1C 1S6 Tel.: (613) 236-8896, Fax: (613) 236-8896 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: (514) 954-1676 PESANT, JACQUES JEAN FORTIN & ASSOCIES SYNDIC INC 859 DE MAISONNEUVE EST MONTREAL, QUEBEC, H2L 1Y8 Tel.: (514) 523-6226, Fax: (450) 928-3477 PESNER, MICHAEL HERMITAGE CANADA FINANCE INC. 9100 HENRI BOURASSA BOUL. EAST MONTREAL, QUEBEC, H1E 2S4 Tel.: (514) 494-5576, Fax: (514) 494-1498 PETERSON, RALPH WESLEY 211 WAKINA DRIVE EDMONTON, ALBERTA, T5T 2X6 Tel.: (780) 890-8343, Fax: (780) 890-8062 PETRIE, ALISON ANNE PETRIE & ASSOCIATES INC. 405- 2 SIMCOE STREET SOUTH OSHAWA, ONTARIO, L1H 8C1 Tel.: (905) 579-8636, Fax: (905) 579-2533 PETTAI, DAVID HARRIS & PARTNERS INC 2F - 57 SIMCOE ST. SOUTH OSHAWA, ONTARIO, L1T 3H2 PETTIT, RICHARD C PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 941-8246, Fax: (416) 941-8378 PHANEUF, EMMANUEL RAYMOND, CHABOT INC. 1900 - 600 DE LA GAUCHETIÈRE OUEST MONTRÉAL, QUEBEC, H3B 4L8 Tel.: (514) 879-1385, Fax: (514) 878-2100 PICARD, DENIS GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 100-70, RUE DALHOUSIE. ÉDIFICE FLYNN QUÉBEC, QUEBEC, G1K 4B2 Tel.: (418) 649-0767, Fax: (418) 649-1518 PICARD, DOMINIC STÉPHANE PRICEWATERHOUSECOOPERS INC. PLACE DE LA CITÉ, TOUR COMINAR 1700 - 2640 BOUL. LAURIER SAINTE-FOY, QUEBEC, G1V 5C2 Tel.: (418) 522-7001, Fax: (418) 691-2474 PICHELLI, PETER SCOTT AND PICHELLI LIMITED 109 -3600 BILLINGS COURT BURLINGTON, ONTARIO, L7N 3N6 Tel.: (905) 632-5853, Fax: (905) 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: (519) 672-2532 PICKETT, MICHELLE MARIE 20 ADELAIDE STREET EAST, SUITE 303 TORONTO, ONTARIO, M5C 2T6 PIGEON, FRANCE GROUPE PIGEON BRAULT SYNDICS INC. PLACE MONTMORENCY 200 - 255 BOUL. DE LA CONCORDE OUEST LAVAL, QUEBEC, H7N 5T1 Tel.: (450) 975-1030, Fax: (450) 975-8171 PIGEON, YVES 2180 HAMELIN CRESCENT GLOUCESTER, ONTARIO, K1J 6L1 Tel.: (613) 749-4934 PILLING, MICHAEL WILLIAM DELOITTE & TOUCHE INC. ONE REGIS PLACE P.O. BOX 1787 GRAND CAYMAN,CAYMANISLANDS,BWI, , Tel.: (809) 949-7500 PINDER, JEFFREY W. PINDER BUECKERT & ASSOCIATES INC. EASTWOOD CENTRE I 212- 3521- 8TH ST.EAST SASKATOON, SASKATCHEWAN, S7H 0W5 Tel.: (306) 653-1100, Fax: (306) 653-1064 PINSKY, MURRAY LEON PINSKY, BISSON INC. 300 - 96 RUE TURGEON STE-THERESE, QUEBEC, J7E 3H9 Tel.: (450) 435-8011, Fax: (450) 435-5610 POIRIER, ANN CLAIRE A.C. POIRIER & ASSOCIATES INC. 401 - 133 PRINCE WILLIAM STREET SAINT JOHN, NEW BRUNSWICK, E2L 2B5 Tel.: (506) 634-1202, Fax: (506) 634-1205 POIRIER, MARTIN LEMIEUX NOLET INC. 5020 BOULEVARD DE LA RIVE-SUD LÉVIS, QUEBEC, G6V 4Z6 Tel.: (418) 833-2114, Fax: (418) 833-3191 POLLARD, ANGELA KAREN POLLARD & ASSOCIATES INC. 31 WRIGHT STREET RICHMOND HILL, ONTARIO, L4C 4A2 Tel.: (905) 884-8191, Fax: (905) 884-4310 POLLARD, GREGORY IAN ERNST & YOUNG LLP, 5 HOUSTON CENTER 1200 - 1401 MCKINNEY HOUSTON, TEXAS 77010-4035 Tel.: 7137505908, Fax: POLLARD, KATHERINE ELIZABETH DELOITTE & TOUCHE INC. SCOTIA BANK 3000, 700 - 2ND STREET SW CALGARY, ALBERTA, T2P 0S7 Tel.: (403) 267-0581, Fax: (403) 920-9205 POLLOCK, RACHEL SUSAN ERNST & YOUNG INC. TORONTO DOMINION TOWER 222 BAY STREET 16TH FL PO BOX 251 TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-3666, Fax: (416) 943-3300 POMERLEAU, JOSÉE LEMIEUX POMERLEAU & ASSOCIÉS INC. 4159 RUE BÉLANGER MONTRÉAL, QUEBEC, H1T 1A2 Tel.: (514) 721-3744, Fax: (514) 374-2447 PONTING, DAVID SCOTT BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 60 JAMES STREET, 5TH FLOOR, PO BOX 1237 ST-CATHARINES, ONTARIO, L2R 7E7 Tel.: (905) 984-5424, Fax: (905) 688-1746 POPE, PAUL ALLAN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 401 - 305 KING STREET WEST KITCHENER, ONTARIO, N2G 1B9 Tel.: (519) 570-4000, Fax: (519) 576-5227 POPOFF, LARRY MIKE L. POPOFF AND ASSOCIATES INC. 115 - 15225 - 104TH AVENUE SURREY, BRITISH COLUMBIA, V3R 6Y8 Tel.: (604) 584-2129, Fax: (604) 584-2199 PORTER, CHRISTOPHER JOHN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 680 - 33 CITY CENTRE DRIVE MISSISSAUGA, ONTARIO, L5B 2N5 Tel.: (905) 615-8087, Fax: (905) 616-1333 PORTER, DAVID LLOYD GEORGE 19-3232 APSLEY ST TERRACE, BRITISH COLUMBIA, V8G 5L1 Tel.: (604) 635-5702 POTHIER, SUZANNE JEANNE SERVICE NOVA SCOTIA AND MUNICIPAL RELATIONS 127 - 10 STARRS ROAD, PROVINCIAL BLDG. ANS YARMOUTH, NOVA SCOTIA, B5A 2T1 Tel.: (902) 742-0634, Fax: (902) 742-0755 POULIN DE COURVAL, JEAN-MARC 109 - 4351, BOUL. NOTRE-DAME LAVAL, QUEBEC, H7W 1T3 Tel.: (450) 978-2536, Fax: (450) 978-2759 POULIN, LUC ERNST & YOUNG INC. 1200 - 150 RENE-LEVESQUE EST QUEBEC, QUEBEC, G1R 6C6 Tel.: (418) 524-5151, Fax: (418) 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: (416) 777-3364 POUPART, PATRICK POUPART SYNDIC INC. 110 - 510 BOUL. CURÉ LABELLE LAVAL, QUEBEC, H7P 2P4 Tel.: (450) 621-0335, Fax: (450) 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: (506) 634-1205 POWROZNIK, GARY DONALD PRICEWATERHOUSECOOPERS INC. 250 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 3S7 Tel.: (604) 806-7096, Fax: (604) 806-7806 PRENTICE, DEAN TERRENCE WILLIS ASSOCIATES INSOLVENCY SERVICES LTD. 100 - 2903 - 35TH AVENUE VERNON, BRITISH COLUMBIA, V1T 2S7 Tel.: (250) 549-2922, Fax: (250) 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: (604) 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: (403) 265-3142 PRIMEAU, RICHARD PRIMEAU PROULX & ASSOCIÉS INC. 380 - 101, BOUL. ROLAND-THERRIEN LONGUEUIL, QUEBEC, J4H 4B9 Tel.: (450) 670-1040, Fax: (450) 670-1542 PRINCE, GREGORY NORMAN PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 814-5752, Fax: (416) 814-3210 PRINGLE, TREVOR BICKFORD MANDELBAUM SPERGEL INC Commerce Place 803-21 King St W Hamilton, ONTARIO, L8P 4W7 Tel.: (905) 527-2227, Fax: (905) 527-6670 PRITCHARD, BRIAN JOHN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE OSHAWA EXECUTIVE CENTRE 502-419 KING STREET WEST OSHAWA, ONTARIO, L1J 2K5 Tel.: (905) 619-6514, Fax: (905) 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-RIVIÈRES, QUEBEC, G9A 4J4 Tel.: (819) 697-0009, Fax: (819) 697-0020 PROULX, SYLVAIN PRIMEAU PROULX & ASSOCIÉS INC. 380 - 101, BOUL. ROLAND-THERRIEN LONGUEUIL, QUEBEC, J4H 4B9 Tel.: (450) 972-1030, Fax: (450) 972-1020 QUINN, DOUGLAS CHARLES CAMERON - OKOLITA INC. 10104-103 AVENUE, 1900 BELL TOWER EDMONTON, ALBERTA, T5J 0H8 Tel.: (780) 429-9000, Fax: (780) 425-7110 QUINNEY, RICHARD GRAHAM QUINNEY & ASSOCIATES LTD. 401 - 216 CHRISLEA RD VAUGHAN, ONTARIO, L4L 8S5 Tel.: (905) 856-2677, Fax: (905) 856-2679 RABY, BRIAN BRIAN RABY & ASSOCIATES INC. 166 QUEEN STREET, P.O. BOX 683 KINGSTON, ONTARIO, K7K 1B1 Tel.: (613) 548-1816, Fax: (613) 549-7156 RACICOT, ROBERT P. GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 145 PROMENADE DU PORTAGE GATINEAU, QUEBEC, J8X 2K4 Tel.: (819) 776-0283, Fax: (819) 776-1254 RANCOURT, NATHALIE GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 525 -1001 BOUL. MAISONNEUVE EST MONTREAL, QUEBEC, H2L 4P9 Tel.: (514) 878-4545, Fax: (514) 878-4548 RASTAN, MINA IRA SMITH TRUSTEE & RECEIVER INC. 6 -167 APPLEWOOD CRESCENT CONCORD, ONTARIO, L4K 4K7 Tel.: (905) 738-4167, Fax: (905) 738-9848 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: (780) 429-6545 REID, TIMOTHY HUGH KPMG INC. 2000 - ONE LOMBARD PLACE WINNIPEG, MANITOBA, R3B 0X3 Tel.: (204) 957-1770, Fax: (204) 942-2905 REID, TIMOTHY HUGH KPMG INC. 2000 - 1881 SCARTH STREET REGINA, SASKATCHEWAN, S4P 4K9 Tel.: (306) 791-1200, Fax: (306) 525-0199 REIDPATH, SUSAN KATHLEEN KPMG INC. 1 FACTORY LANE, P.O. BOX 827 MONCTON, NEW BRUNSWICK, E1C 8N6 Tel.: (506) 856-4400, Fax: (506) 856-4499 REITER, HAROLD 19 HARROWSMITH PLACE RICHMOND HILL, ONTARIO, L4E 2K1 Tel.: (416) 507-4584 REMILLARD, DENIS JEAN FORTIN & ASSOCIES SYNDIC INC 200 - 2360, BOUL. MARIE-VICTORIN EST LONGUEUIL, QUEBEC, J4G 1B5 Tel.: (450) 442-5015, Fax: (450) 928-3477 RENAUD, JOCELYN RAYMOND, CHABOT INC. 200 - 140, GRANDE-ALLÉE EST QUÉBEC, QUEBEC, G1R 5P7 Tel.: (418) 647-3078, Fax: (418) 647-9279 RENNIE, W. STEWART BILL McCULLOCH & ASSOCIATES INC. 260 - 1855 KIRSCHNER ROAD KELOWNA, BRITISH COLUMBIA, V1Y 4N7 Tel.: (250) 712-0909, Fax: (250) 712-1009 REYNOLDS, DAVID THOMAS DAVID REYNOLDS AND ASSOCIATES INC. 1064 LASALLE BLVD SUDBURY, ONTARIO, P3A 1X9 Tel.: (705) 560-4357, Fax: (705) 560-4358 REYNOLDS, PHILIP JOSEPH KPMG INC. 3300 COMMERCE COURT W.,P.O. BOX 31 TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-3203, Fax: (416) 777-3364 RICE, WILBUR JAMES PRICEWATERHOUSECOOPERS INC. 802-215 WATER STREET, ATLANTIC PLACE ST. JOHN'S, NEWFOUNDLAND, A1C 6C9 Tel.: (709) 722-3883, Fax: (709) 722-5874 RICHARD, EDOUARD RAYMOND, CHABOT INC. 340 - 1500, RUE ROYALE TROIS-RIVIÈRES, QUEBEC, G9A 6E6 Tel.: (819) 693-2687, Fax: (819) 693-9344 RICHARD, LAURIER GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 460 - 2795 BOUL. LAURIER STE-FOY, QUEBEC, G1V 4M7 Tel.: (418) 652-0585, Fax: (418) 652-0595 RICHARDS, BRIANA ERNST & YOUNG INC. 222 BAY STREET. P.O. BOX 251 TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-3231, Fax: (416) 943-3300 RICHARDS, JACK JOSEPH 144 SMITHWOOD DRIVE TORONTO, ONTARIO, M9B 4S4 Tel.: (416) 231-0390 RICHARDSON, DAVID IAN 107 THOMPSON ROAD, R.R. #1 GRAFTON, ONTARIO, K0K 2G0 Tel.: (905) 349-2174, Fax: (905) 349-9925 RICHER, FREIDA MARIE ALGER & ASSOCIATES INC. 312, 9707 - 110 STREET EDMONTON, ALBERTA, T5K 2L9 Tel.: (780) 414-1133, Fax: (780) 413-9666 RICKARD, MARIA MARIA RICKARD & ASSOCIATES INC. 1351 DUNDAS STREET WEST TORONTO, ONTARIO, M6J 1Y3 Tel.: (416) 534-2777, Fax: (416) 534-5605 RIDDELL, ROBERT GREGG 1484 DALLAS ROAD VICTORIA, BRITISH COLUMBIA, V8S 1A2 Tel.: (250) 884-5297 RIDEOUT, KAREN MARIE ALGER & ASSOCIATES INC. 400, 602 - 11 AVENUE SW CALGARY, ALBERTA, T2R 1J8 Tel.: (403) 298-5800, Fax: (403) 296-2988 RISMAN, FRANK RISMAN & ZYSMAN INC 218-1110 FINCH AVE WEST NORTH YORK, ONTARIO, M3J 2T2 Tel.: (416) 222-4600, Fax: (416) 222-9682 RITCHIE, CARL MEYER MANDELBAUM SPERGEL INC 201 - 505 CONSUMERS RD NORTH YORK, ONTARIO, M2J 4V8 Tel.: (416) 497-1660, Fax: (416) 494-7199 RIVARD, GILLES JEAN FORTIN & ASSOCIES SYNDIC INC 165 - 5255 BOUL DE LA RIVE SUD LÉVIS, QUEBEC, G6V 4Z4 Tel.: (418) 838-2225, Fax: (877) 442-0996 RIZARRI, HANS SOBERMAN TESSIS INC. 2 ST. CLAIR AVENUE EAST, 10TH FLOOR TORONTO, ONTARIO, M4T 2T5 Tel.: (416) 929-2500, Fax: (416) 929-2555 ROBERGE, JOSÉ ROY, MÉTIVIER, ROBERGE INC. 210 - 2960, BOULEVARD LAURIER SAINTE-FOY, QUEBEC, G1V 4S1 Tel.: (418) 651-5500, Fax: (418) 651-8077 ROBERTS, CLINTON PRICEWATERHOUSECOOPERS INC. 3100-111, 5TH AVE S.W. CALGARY, ALBERTA, T2P 5L3 Tel.: (403) 253-1237, Fax: (403) 781-1825 ROBERTS, LISA JANE 292 SACKVILLE DRIVE S.W. CALGARY, ALBERTA, T2W 0W9 Tel.: (403) 253-1237 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: (514) 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: (514) 878-2100 ROBINSON, PATRICIA PAT ROBINSON INC. 201 - 15105 YONGE STREET AURORA, ONTARIO, L4G 1M3 Tel.: (905) 727-2577, Fax: (905) 727-2067 ROBINSON, RICHARD GEOFFREY E ABAKHAN & ASSOCIATES INC. 1120 - 625 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 2T6 Tel.: (604) 689-4255, Fax: (604) 689-4277 ROCHEFORT, GILBERT INVESTISSEMENT - QUÉBEC 500 - 393, RUE SAINT-JACQUES MONTREAL, QUEBEC, H2Y 1N9 Tel.: (514) 873-1441, Fax: (514) 873-1212 RODIER, ERIC ALEX RSM RICHTER INC. 2 PLACE ALEXIS NIHON 3500 DE MAISONNEUVE MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3452, Fax: (514) 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: (604) 685-4046 ROGERS, ANTHONY COLIN 90 - 4001 OLD CLAYBURN ROAD ABBOTSFORD, BRITISH COLUMBIA, V3G 1C5 Tel.: (604) 318-5655, Fax: (604) 504-5552 ROGERS, TERRENCE CHARLES SMYTHE RATCLIFFE INSOLVENCY INC. 8C-2220 BOWEN ROAD NANAIMO, BRITISH COLUMBIA, V9S 1H9 Tel.: (250) 751-2668, Fax: (250) 751-2058 ROMANIUK, STANLEY PRICEWATERHOUSECOOPERS INC. 10345 - 124 STREET, SUITE 103 EDMONTON, ALBERTA, T5N 1R1 Tel.: (780) 822-9424, Fax: (780) 822-9432 RORISON, JENNIFER MEYERS NORRIS PENNY LIMITED 200 - 260 WEST ESPLANADE NORTH VANCOUVER, BRITISH COLUMBIA, V7M 3G7 Tel.: (604) 987-8688, Fax: (604) 904-8628 ROSEN, BRAHM HOWARD SF PARTNERS INC. 400 - 4950 YONGE STREET TORONTO, ONTARIO, M2N 6K1 Tel.: (416) 250-1212, Fax: (416) 250-1225 ROSEN, MARK S. BDO DUNWOODY GOODMAN ROSEN INC. 620-1718 ARGYLE STREET HALIFAX, NOVA SCOTIA, B3J 3N6 Tel.: (902) 425-3100, Fax: (902) 425-3777 ROSEN, STANLEY S 100-2180 STE-CATHERINE WEST MONTREAL, QUEBEC, H3H 1M7 Tel.: (514) 937-4141, Fax: (514) 937-7798 ROSENBERG, JEFFREY RICHARD 512 MELROSE AVE NORTH YORK, ONTARIO, M5M 2A2 Tel.: (416) 787-8902 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: (514) 934-3408 ROSENTHAL, MARTIN P. ERNST & YOUNG INC. 2400 - 1, PLACE VILLE MARIE MONTREAL, QUEBEC, H3B 3M9 Tel.: (514) 879-6549, Fax: (514) 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: (416) 777-3519 ROTHERHAM, JOHN ARTHUR HAYES, MCNEILL & PARTNERS LTD. 1-256 WALLACE STREET NANAIMO, BRITISH COLUMBIA, V9R 5B3 Tel.: (250) 754-9551, Fax: (250) 754-1903 ROULEAU, MARC MICHEL 920 CROISSANT COMO ORLEANS, ONTARIO, K4Z 3Z7 Tel.: (613) 824-0434, Fax: (819) 776-1254 ROULEAU, MARC MICHEL 920 CROISSANT COMO ORLEANS, ONTARIO, K4A 3Z7 Tel.: (613) 824-0434 ROWAN, KENNETH ALAN A. FARBER & PARTNERS LTD. METROPOINTE 206 - 4603 KINGSWAY BURNABY, BRITISH COLUMBIA, V5H 4M4 Tel.: (604) 430-4188, Fax: (604) 430-4170 ROWAN, KENNETH ALAN KEN ROWAN & ASSOCIATES INC. 206 METROPOINTE, 4603 KINGSWAY BURNABY, BRITISH COLUMBIA, V5H 4M4 Tel.: (604) 430-4188, Fax: (604) 430-4170 ROY, JACQUES ROY, MÉTIVIER, ROBERGE INC. 450 BOUL. BOIS-FRANCS NORD VICTORIAVILLE, QUEBEC, G6P 1H3 Tel.: (819) 758-0696, Fax: (819) 758-2158 ROY, JOSEPH PAUL JEAN ROY, MÉTIVIER, ROBERGE INC. 450 BOUL. BOIS-FRANCS NORD VICTORIAVILLE, QUEBEC, G6P 1H3 Tel.: (819) 758-0696, Fax: (819) 758-2158 ROY, MARCEL A DEMERS BEAULNE INC. 2010-1100 BOUL. RENÉ-LÉVESQUE OUEST MONTRÉAL, QUEBEC, H3B 4N4 Tel.: (514) 878-0236, Fax: (514) 393-8794 ROY, MAURICE INDUSTRIE CANADA, BSF 800-5 PLACE VILLE MARIE MONTRÉAL, QUEBEC, H3B 2G2 Tel.: (514) 283-4279, Fax: (514) 283-9795 ROY, PIERRE PIERRE ROY & ASSOCIES INC. 202 - 10 GRAND BOULEVARD ILE PERROT, QUEBEC, J7V 7P8 Tel.: (514) 453-9857, Fax: (514) 453-2134 ROY, RAYMOND 4765, 1 ERE AVENUE, R-50 CHARLESBOURG, QUEBEC, G1H 2T3 Tel.: (418) 687-1271, Fax: (418) 687-1277 ROY, ROXANE 40, PLACE DU COMMERCE,CP63101 ILE DES SOEURS, QUEBEC, H3E 1V6 Tel.: (514) 732-9064 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: (416) 360-4948 RUMANEK, CARL RUMANEK & COMPANY LTD. 714-1280 FINCH AVENUE WEST NORTH YORK, ONTARIO, M3J 3K6 Tel.: (416) 665-8326, Fax: (416) 665-7634 RUMANEK, JORDAN RUMANEK & COMPANY LTD. 714 - 1280 FINCH AVENUE WEST NORTH YORK, ONTARIO, M3J 3K6 Tel.: (416) 665-8326, Fax: (416) 665-7634 RUSINEK, JACQUES DIDIÉ RUSINEK & ASSOCIATES INC. 311 - 2401 EGLINTON AVENUE EAST SCARBOROUGH, ONTARIO, M1K 2M5 Tel.: (416) 288-8048, Fax: (416) 288-8429 RUSINEK, ROBERT RUSINEK & ASSOCIATES INC. 123311-2401 EGLINTON AVE E SCARBOROUGH, ONTARIO, M1K 2M5 Tel.: (416) 288-8048, Fax: (416) 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: (604) 661-3036 RUTHEN, STANLEY J KPMG INC. 1200 - 140 FULLARTON STREET LONDON, ONTARIO, N6A 5P2 Tel.: (519) 660-2154, Fax: (519) 660-2139 RUTMAN, ALLAN ARNOLD ZEIFMAN PARTNERS INC. 201 BRIDGELAND AVENUE TORONTO, ONTARIO, M6C 1Y7 Tel.: (416) 256-4000, Fax: (416) 256-4001 RYBACK, LAURA LEE MEYERS NORRIS PENNY LIMITED 500 - 1661 PORTAGE AVENUE WINNIPEG, MANITOBA, R3J 3T7 Tel.: (204) 775-4531, Fax: (204) 783-8329 SALDANHA, DAVID PAUL ERNST & YOUNG INC. 222 BAY STREET, 16 FLOOR TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-4431, Fax: (416) 943-3300 SALEWSKI, PAUL EVAN DOYLE SALEWSKI INC. 404 BANK STREET OTTAWA, ONTARIO, K2P 1Y5 Tel.: (613) 569-4444, Fax: (613) 569-1116 SALYZYN, LEANNE ELIZABETH SALYZYN & ASSOCIATES LIMITED 3 - 833 SACKVILLE DRIVE LOWER SACKVILLE, NOVA SCOTIA, B4E 1S1 Tel.: (902) 865-5444, Fax: (902) 865-2228 SALYZYN, MICHAEL A. SALYZYN & ASSOCIATES LIMITED 3- 833 SACKVILLE DRIVE LOWER SACKVILLE, NOVA SCOTIA, B4E 1S1 Tel.: (902) 865-5444, Fax: (902) 865-2228 SANDBECK, THOMAS ARTHUR 48 HANLEY CRESCENT REGINA, SASKATCHEWAN, S4R 5A7 Tel.: (306) 543-6185 SANDERS, MAX CLARKE 308 - 200 CONSUMERS ROAD NORTH YORK, ONTARIO, M2J 4R4 Tel.: (416) 497-6330, Fax: (416) 497-7919 SANDERSON, ROBERT OWEN KPMG INC. 3300 COMMERCE COURT WEST TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-8520, Fax: (416) 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: (604) 925-9712 SAPIRO, CYRIL EDWIN CYRIL SAPIRO & CO LTD 302 - 161 EGLINTON AVENUE EAST TORONTO, ONTARIO, M4P 1J5 Tel.: (416) 486-9660, Fax: (416) 486-8024 SARGENT, BARBARA ANNE 223 - 1400 THE ESPLANADE NORTH PICKERING, ONTARIO, L1V 6V2 Tel.: (416) 943-3329, Fax: (416) 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: (604) 821-9870 SAUNDERS, JOHN DELOITTE & TOUCHE INC. 800 - 100 QUEEN STREET OTTAWA, ONTARIO, K1P 5T8 Tel.: (613) 751-5303, Fax: (613) 563-2244 SAVAGE, JULIE ANNE TAYLOR LEIBOW INC. EFFORT SQUARE BUILDING 800 - 105 MAIN STREET EAST HAMILTON, ONTARIO, L8N 1G6 Tel.: (905) 523-0003, Fax: (905) 523-2979 SAVARD, GILLES PRICEWATERHOUSECOOPERS INC. 2800-1250 RENÉ-LÉVESQUE OUEST MONTREAL, QUEBEC, H3B 2G4 Tel.: (514) 205-5000, Fax: (514) 205-5694 SAVARY, MARC LITWIN BOYADJIAN INC. 690 - 1000 ROUTE DE L'ÉGLISE STE-FOY, QUEBEC, G1V 3W9 Tel.: (418) 651-1883 SCHAEFER, SCOTT KENNETH HOYES, MICHALOS & ASSOCIATES INC. 204 - 607 KING STREET WEST KITCHENER, ONTARIO, N2G 1C7 Tel.: (519) 747-0660, Fax: (519) 747-2418 SCHNARE, RONALD E. SERVICE NOVA SCOTIA AND MUNICIPAL RELATIONS 328 MAIN ST. SUITE 10 YARMOUTH, NOVA SCOTIA, B5A 1E4 Tel.: (902) 742-7985, Fax: (902) 742-0019 SCHOFIELD, IAN PETER MEYERS NORRIS PENNY LIMITED 900, 2010 - 11TH AVENUE REGINA, SASKATCHEWAN, S4P 0J3 Tel.: (306) 790-7904, Fax: (306) 790-7990 SCHONFELD, S. HARLAN SCHONFELD INC. 9TH FLOOR, 220 BAY STREET TORONTO, ONTARIO, M5J 2W4 Tel.: (416) 862-7785, Fax: (416) 862-2136 SCHUR, BARRY INDUSTRY CANADA, OSB, STANDARD LIFE 510 - 639 - 5TH AVENUE S.W. CALGARY, ALBERTA, T2P 0M9 Tel.: (403) 292-4170, Fax: (403) 292-5188 SCHWARTZ, ALBERT 2004 BATHURST STREET TORONTO, ONTARIO, M5P 3L1 Tel.: (416) 787-1236, Fax: (416) 787-3664 SCOTT, JUDITH ANNE A. FARBER & PARTNERS LTD. 260 POCO PLACE OFFICE TOWER 260 - 2755 LOUGHEED HIGHWAY PORT COQUITLAM, BRITISH COLUMBIA, V3B 5Y9 Tel.: (604) 468-1335, Fax: (604) 468-1395 SCOTT, JUDITH ANNE MEYERS NORRIS PENNY LIMITED 260 POCO PLACE OFFICE TOWER 260 - 2755 LOUGHEED HIGHWAY PORT COQUITLAM, BRITISH COLUMBIA, V3B 5Y9 Tel.: (604) 468-1335, Fax: (604) 468-1395 SCULLION, JOAN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 3630 RHODES DRIVE WINDSOR, ONTARIO, N8W 5A4 Tel.: (519) 944-6900, Fax: (519) 944-6116 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: (514) 355-8423 SHARMA, KUNJAR MANI KUNJAR SHARMA & ASSOCIATES INC. 707 - 120 EGLINTON AVENUE EAST TORONTO, ONTARIO, M4P 1E2 Tel.: (416) 975-0910, Fax: (416) 322-2928 SHARMA, NAVDEEP 3853 PERIWINKLE CRESCENT MISSISSAUGA, ONTARIO, L5N 6W9 SHERIFF, TODD Y. SEGAL & PARTNERS INC. 500-2005, SHEPPARD AVENUE EAST TORONTO, ONTARIO, M2J 5B4 Tel.: (416) 391-1460, Fax: (416) 391-4499 SHIER, ROBERT STERN COHEN SHIER INC. 1400-45 ST CLAIR AVENUE WEST TORONTO, ONTARIO, M4V 1L3 Tel.: (416) 967-6772, Fax: (416) 967-4372 SHINER, ALAN SHINER KIDECKEL ZWEIG INC. 4-10 WEST PEARCE STREET RICHMOND HILL, ONTARIO, L4B 1B6 Tel.: (905) 763-2436, Fax: (905) 709-9952 SHOLDICE, MURRAY WILLIAM McLAY & COMPANY INC. 21 SOUTHWICK STREET ST. THOMAS, ONTARIO, N5R 3R7 Tel.: (519) 631-8281, Fax: (519) 631-7363 SHULHA, CALVIN TED KPMG INC. 10125 - 102 STREET EDMONTON, ALBERTA, T5J 3V8 Tel.: (780) 429-6510, Fax: (780) 429-6549 SICILIANO, VINCE F. BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 1040 - 1 CITY CENTRE DRIVE MISSISSAUGA, ONTARIO, L5B 1M2 Tel.: (905) 615-1330, Fax: (905) 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: (506) 633-8828 SKLAR, DAVID DAVID SKLAR & ASSOCIATES INC. 720 - 245 FAIRVIEW MALL DRIVE TORONTO, ONTARIO, M2J 4T1 Tel.: (416) 498-9200, Fax: (416) 621-2359 SLEETH, JORDEN DAVID ERNST & YOUNG INC. 222 BAY ST, 16 FL, PO BOX 251 TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-3369, Fax: (416) 943-3300 SLOCOMBE, GARETH FREDERICK G. SLOCOMBE & ASSOCIATES INC. 13-6421 APPLECROSS RD.,BOX 16 NANAIMO, BRITISH COLUMBIA, V9V 1N1 Tel.: (250) 390-5371, Fax: (250) 390-5372 SMITH, DAVID LINCOLN BROMWICH & SMITH INC. 210, 683 - 10TH STREET S.W. CALGARY, ALBERTA, T2P 5G3 Tel.: (403) 266-6665, Fax: (403) 266-5073 SMITH, GORDON GENE DELOITTE & TOUCHE INC. 10180-101 ST., 2000 MANULIFE PLACE EDMONTON, ALBERTA, T5J 4E4 Tel.: (780) 421-3863, Fax: (780) 421-3737 SMITH, IRA C IRA SMITH TRUSTEE & RECEIVER INC. 6 - 167 APPLEWOOD CRESCENT CONCORD, ONTARIO, L4K 4K7 Tel.: (905) 738-4167, Fax: (905) 738-9848 SMITH, ROBERT C. PRICEWATERHOUSECOOPERS INC. 300 BRUNSWICK HOUSE, 44 CHIPMAN HILL SAINT JOHN, NEW BRUNSWICK, E2L 4B9 Tel.: (506) 632-1810, Fax: (506) 657-4404 SMITH, ROBERT WILLIAM KPMG INC. 115 KING STREET SOUTH, 2ND FLOOR WATERLOO, ONTARIO, N2J 5A3 Tel.: (519) 747-8800, Fax: (519) 747-1432 SOLE, JEFFREY MARTIN SEGAL & PARTNERS INC. 500-2005, SHEPPARD AVENUE EAST TORONTO, ONTARIO, M2J 5B4 Tel.: (416) 391-1460, Fax: (416) 391-4499 SOLOMON, DAVID M. DIAMOND & ASSOCIATES/ASSOCIÉS INC. 400 - 345 VICTORIA AVENUE WESTMOUNT, QUEBEC, H3Z 2N2 Tel.: (514) 483-2303, Fax: (514) 483-2373 SOUCY, JEAN-FRANÇOIS RAYMOND, CHABOT INC. 200 - 140 GRANDE-ALLÉE EST QUÉBEC, QUEBEC, G1R 5P7 Tel.: (418) 647-3151, Fax: (418) 647-9279 SPERGEL, ALAN HARVEY MANDELBAUM SPERGEL INC 201 - 505 CONSUMERS RD NORTH YORK, ONTARIO, M2J 4V8 Tel.: (416) 497-1660, Fax: (416) 494-7199 ST-AMOUR, ERIC PRICEWATERHOUSECOOPERS INC. 2800 - 1250 BOUL. RENE-LEVESQUE OUEST MONTREAL, QUEBEC, H3B 2G4 Tel.: (514) 205-5054, Fax: (514) 205-5694 ST-GEORGES, JEAN-GUY GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC A/S M. JEAN-GUY ST-GEORGES, C.A. 300 - 1010, SHERBROOKE OUEST MONTRÉAL, QUEBEC, H3A 2R7 Tel.: (514) 847-0180, Fax: (514) 847-0181 STAPLEY, SHARON PATRICIA ALGER & ASSOCIATES INC. 209, 4815 Gaetz Avenue RED DEER, ALBERTA, T4N 4A5 Tel.: (403) 346-1076, Fax: (403) 346-4120 STE-MARIE, ROBERT PRIMEAU PROULX & ASSOCIÉS INC. 380 -101,BOUL.ROLAND-THERRIEN LONGUEUIL, QUEBEC, J4H 4B9 Tel.: (450) 670-1040, Fax: (450) 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: (506) 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: (506) 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: (506) 634-1205 STEINER, GLENN INDUSTRY CANADA, OSB 600 - 25 ST. CLAIR AVENUE EAST TORONTO, ONTARIO, M4T 1M2 Tel.: (416) 954-5848, Fax: (416) 954-5259 STEPANUIK, CHRISTOPHER C. ERNST & YOUNG INC. 1000 - 440 2ND AVENUE S.W. CALGARY, ALBERTA, T2P 5E9 Tel.: (403) 206-5311, Fax: (403) 206-5075 STEPHEN, HAROLD STEWART 1383 WATERSEDGE ROAD MISSISSAUGA, ONTARIO, L5J 1A3 Tel.: (905) 823-8485, Fax: (416) 364-7275 STERN, LINDA MINTZ & PARTNERS LIMITED 200 - 1 CONCORDE GATE NORTH YORK, ONTARIO, M3C 4G4 Tel.: (416) 391-3100, Fax: (416) 644-4303 STERN, LINDA MINTZ & PARTNERS LIMITED 200 - 1 CONCORDE GATE NORTH YORK, ONTARIO, M3C 4G4 Tel.: (416) 391-3100, Fax: (416) 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: (403) 264-2871 STEVENSON, DAVID WILLIAM STEVENSON & PARTNERS LLP 567 COVERDALE ROAD RIVERVIEW, NEW BRUNSWICK, E1B 3K7 Tel.: (506) 387-4044, Fax: (506) 387-7270 STEWART, DAVID INDUSTRY CANADA, OSB 185 QUEEN STREET SOUTH HAMILTON, ONTARIO, L8P 4V6 Tel.: (905) 521-1054, Fax: (416) 973-7440 STEWART, JAMES HERBERT 20 TSAK YUE WU, PAK TAM CHUNG SAI KUNG, NEW TERRITORIES, HONG KONG Tel.: 85228418334, Fax: 85234092256 STEWART, KIMBERLEY ELIZABETH BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 200-1717 2nd AVENUE E.,PO BOX 725 OWEN SOUND, ONTARIO, N4K 5W9 Tel.: (519) 372-0188, Fax: (519) 372-0189 STOCCO, CHRISTOPHER A. MARIO PRICEWATERHOUSECOOPERS INC. 700 - 250 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 3S7 Tel.: (604) 806-7163, Fax: (604) 806-7806 STONLEY, KENNETH CHARLES KPMG INC. 4-144 PINE STREET SUDBURY, ONTARIO, P3C 1X3 Tel.: (705) 675-8500, Fax: (705) 675-7586 STOPPEL, JAYSON BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 1095 BARTON STREET THUNDER BAY, ONTARIO, P7B 5N3 Tel.: (807) 625-4444, Fax: (807) 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: (604) 899-8288 STUIVE, DOUGLAS PRICEWATERHOUSECOOPERS INC. 432 NIAGARA STREET ST. CATHARINES, ONTARIO, L2M 4W3 Tel.: (905) 937-0002, Fax: (905) 937-8371 SU, PHONG (VINCENT) PHONG SU & ASSOCIATES INC. 1724 BRISTOL ROAD WEST MISSISSAUGA, ONTARIO, L5M 1X9 Tel.: (416) 821-0352, Fax: (905) 286-4298 SUDANO, REBECCA SUSAN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 310 - 100 BELL BLVD.,QUINTE MALL BLDG. BELLEVILLE, ONTARIO, K8P 4Y7 Tel.: (613) 966-8052, Fax: (613) 968-1915 SULLIVAN, CLARK ALLEN SULLIVAN & ASSOCIATES INC. 101, 2445 - 13TH AVENUE REGINA, SASKATCHEWAN, S4P 0W1 Tel.: (306) 525-9200, Fax: (306) 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: (514) 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: (403) 265-3142 SURMINSKY, DARRIN MEYERS NORRIS PENNY LIMITED 1401 PRINCESS AVENUE BRANDON, MANITOBA, R7A 7L7 Tel.: (204) 727-0661, Fax: (204) 726-1543 SURPRENANT, ANDRÉ 889 RUE W. McMASTER MCMASTERVILLE, QUEBEC, J3G 6S2 Tel.: (450) 464-0988, Fax: (450) 771-7456 SUTHERLAND, ROBERT ALAN KPMG INC. SUITE 3300 COMMERCE COURT WEST PO BOX 31, STN COMMERCE COURT TORONTO, ONTARIO, M5L 1B2 Tel.: (416) 777-8500, Fax: (416) 777-8818 SUTTER, RICHARD JOHN 200 - 614 CORONATION BLVD CAMBRIDGE, ONTARIO, N1R 3E8 Tel.: (519) 620-7816, Fax: (519) 622-2636 SUTTON, YVONNE CELINE KPMG INC. 300 - 1674 BERTRAM STREET KELOWNA, BRITISH COLUMBIA, V1Y 9G4 Tel.: (250) 763-5522, Fax: (250) 763-0044 SWIDLER, JOHN J RSM RICHTER INC. 2 PLACE ALEXIS NIHON 3500 DE MAISONNEUVE MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3450, Fax: (514) 934-3504 SYBERSMA, STUART KEITH DELOITTE & TOUCHE INC. 1400 - 181 BAY STREET TORONTO, ONTARIO, M5J 2V1 Tel.: (416) 601-6150, Fax: (416) 601-6390 SYKORA, SANDRA MARIA HOYES, MICHALOS & ASSOCIATES INC. 204 - 607 KING STREET WEST KITCHENER, ONTARIO, N2G 1C7 Tel.: (519) 747-0660, Fax: (519) 747-2418 SYLVESTRE, CHANTAL 272 MCARTHUR AVENUE OTTAWA, ONTARIO, K1L 6P4 Tel.: (613) 744-8845, Fax: (613) 745-0750 SYLVESTRE, CHANTAL 272 MCARTHUR AVENUE OTTAWA, ONTARIO, K1L 6P4 Tel.: (613) 744-8845, Fax: (613) 745-0750 SZYPULA, CHESTER RICHARD BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 103-252 PALL MALL ST LONDON, ONTARIO, N6A 5P6 Tel.: (519) 660-6540 SÉGUIN, NATHALIE de BILLY-TREMBLAY & ASSOCIÉS INC. 1515 - 1255 RUE UNIVERSITY MONTREAL, QUEBEC, H3B 3X2 Tel.: (514) 875-1363, Fax: (514) 875-1336 TAKASH, ROBERT APPEL & CO. INC 900 - 1 WESTMOUNT SQUARE MONTREAL, QUEBEC, H3Z 2P9 Tel.: (514) 932-4115, Fax: (514) 932-6766 TAN, KELVIN WAI KIN MEYERS NORRIS PENNY LIMITED 200 - 260 WEST ESPLANADE NORTH VANCOUVER, BRITISH COLUMBIA, V7M 3G7 Tel.: (604) 987-8688, Fax: (604) 904-8628 TANNENBAUM, BRYAN A MINTZ & PARTNERS LIMITED 200 - 1 CONCORDE GATE NORTH YORK, ONTARIO, M3C 4G4 Tel.: (416) 391-2900, Fax: (416) 391-2748 TARDIF, KARINA RAYMOND, CHABOT INC. 400 - 5811 BOUL. TASCHEREAU BROSSARD, QUEBEC, J4Z 8C5 Tel.: (450) 676-8585, Fax: (450) 676-2202 TAVES, SUSAN EVELYN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 401 - 305 KING ST. WEST, CANADA TRUST KITCHENER, ONTARIO, N2G 1B9 Tel.: (519) 576-5220, Fax: (519) 576-5471 TAYLOR, LEIGH COLEMAN L. C. TAYLOR & CO. LTD. CENTENNIAL BUILDING 702 - 310 BROADWAY WINNIPEG, MANITOBA, R3C 0S6 Tel.: (204) 925-6400, Fax: (204) 956-2335 TAYLOR, ROBERT JAMES RSM RICHTER INC. 910, 736 - 8TH AVENUE S.W. CALGARY, ALBERTA, T2P 1H4 Tel.: (403) 233-7112, Fax: (403) 233-8688 TAYLOR, SAMUEL TAYLOR LEIBOW INC. 802-105 MAIN STREET EAST HAMILTON, ONTARIO, L8N 1G6 Tel.: (905) 523-0000, Fax: (905) 523-4681 TAYLOR-MANCUSI, JILLIAN L. C. TAYLOR & CO. LTD. 702 - 310 BROADWAY WINNIPEG, MANITOBA, R3C 0S6 Tel.: (204) 925-6400, Fax: (204) 956-2335 TERTIGAS, KONSTANTINOS (GUS) RSM RICHTER INC. 1900 - 200 KING STREET WEST TORONTO, ONTARIO, M5H 3T4 Tel.: (416) 932-8000, Fax: (416) 932-6200 TESSIER, JACQUES 1838 D'AMOUR CRESCENT ORLEANS, ONTARIO, K1C 5G3 Tel.: (613) 744-6210 TESSIS, KENNETH MARK SOBERMAN TESSIS INC. 2 ST. CLAIR AVE E., 10TH FLOOR TORONTO, ONTARIO, M4T 2T5 Tel.: (416) 929-2500, Fax: (416) 929-2555 THADANI, ANAND INDUSTRY CANADA, OSB 600 - 25 ST. CLAIR AVENUE EAST TORONTO, ONTARIO, M4T 1M2 Tel.: (416) 952-0922, Fax: (416) 973-7440 THATCHER, KEVIN JAMES KEVIN THATCHER & ASSOCIATES LTD. 201 - 155 REXDALE BOULEVARD TORONTO, ONTARIO, M9W 5Z8 Tel.: (416) 740-5400, Fax: (416) 740-5535 THIBAULT, ANDRÉ GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 300 - 1010, RUE SHERBROOKE OUEST MONTRÉAL, QUEBEC, H3A 2R7 Tel.: (514) 847-0180, Fax: (514) 847-0181 THIBAULT, MICHEL RAYMOND, CHABOT INC. LES TOURS TRIOMPHE 300 - 2500 BOUL. DANIEL-JOHNSON LAVAL, QUEBEC, H7T 2P6 Tel.: (450) 682-1115, Fax: (450) 682-6663 THIBODEAU, ANDRÉ JEAN FORTIN & ASSOCIES SYNDIC INC 101 - 915 MONTEE MASSON TERREBONNE, QUEBEC, J6W 2C8 Tel.: (450) 667-6260, Fax: (450) 629-3510 THODE, DOUGLAS JOHN D. THODE & ASSOCIATES INC. 220 - 1980 COOPER RD. KELOWNA, BRITISH COLUMBIA, V1Y 8K5 Tel.: (250) 712-5353, Fax: (250) 712-5390 THOMPSON, JOHN CURRIE BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 747 QUEEN STREET EAST, P.O. BOX 1109 SAULT STE-MARIE, ONTARIO, P6A 5N7 Tel.: (705) 945-0990, Fax: (705) 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: (416) 964-2025 TO, KIMBERLY WAI FAN E. SANDS & ASSOCIATES INC. 203, 10366 - 136 A STREET SURREY, BRITISH COLUMBIA, V3T 5R3 Tel.: (604) 583-5499, Fax: (604) 583-0797 TOMNEY, PETER MANLEY 484 PEREHUDOFF CRESCENT SASKATOON, SASKATCHEWAN, S7N 4R2 Tel.: (306) 652-8120 TONNER, JOHN CRAWFORD, SMITH AND SWALLOW INC. 531 LAKE STREET ST-CATHARINES, ONTARIO, L2N 4H6 Tel.: (905) 937-2100, Fax: (905) 937-7363 TOPLEY, COLIN WILLIAM MEYERS NORRIS PENNY LIMITED 200 - 260 WEST ESPLANADE NORTH VANCOUVER, BRITISH COLUMBIA, V7M 3G7 Tel.: (604) 987-8688, Fax: (604) 904-8628 TOPPING, REAL PHILIPPE BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE SUITE 200, 220 - 3 AVENUE SOUTH LETHBRIDGE, ALBERTA, T1J 0G9 Tel.: (403) 328-5292, Fax: (403) 328-9534 TOPPING, REAL PHILIPPE BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE SUITE 200, 220 - 3 AVENUE SOUTH LETHBRIDGE, ALBERTA, T1J 0G9 Tel.: (403) 328-5292, Fax: (403) 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: (506) 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: (403) 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: (403) 260-2571 TRAHAN, GINETTE INDUSTRIE CANADA, BSF 365 LAURIER AVE. O., 8E ÉTAGE OTTAWA, ONTARIO, K1A 0C8 Tel.: (613) 941-2854, Fax: (613) 941-2862 TREACY, KEVIN JAMES KPMG INC. 700 -21 KING STREET WEST, PO BOX 976 HAMILTON, ONTARIO, L8N 3R1 Tel.: (905) 523-2211, Fax: (905) 523-2200 TRELEAVEN, WESLEY ALLAN DELOITTE & TOUCHE INC. BCE PLACE 1400 - 181 BAY STREET TORONTO, ONTARIO, M5J 2T3 Tel.: (416) 601-4482, Fax: (416) 601-6390 TREMBLAY, CHARLES TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE 582, BOUL. SAGUENAY EST CHICOUTIMI, QUEBEC, G7H 1L2 Tel.: (418) 549-5642, Fax: (418) 549-5829 TREMBLAY, FABIEN TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE 582, BOUL. SAGUENAY, EST CHICOUTIMI, QUEBEC, G7H 1L2 Tel.: (418) 549-5642, Fax: (418) 549-5829 TREMBLAY, GILLES TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE 582 EST, BOUL. SAGUENAY CHICOUTIMI, QUEBEC, G7H 1L2 Tel.: (418) 549-5642, Fax: (418) 549-5829 TRUDEAU, CLAUDE E RAYMOND, CHABOT INC. 400-5811 BOUL. TASCHEREAU BROSSARD, QUEBEC, J4Z 1A5 Tel.: (514) 875-6633, Fax: (514) 875-6632 TRUDEAU, MARTIN PIERRE ROY & ASSOCIES INC. 202 - 10 GRAND BOULEVARD ILE PERROT, QUEBEC, J7V 7P8 Tel.: (514) 453-9857, Fax: (514) 453-2134 TRYPKA, BRIAN CHARLES 508 WILDERNESS DRIVE SE CALGARY, ALBERTA, T2J 1Z2 Tel.: (403) 278-8724 TUCK, ANDREW ERNST & YOUNG INC. 222 BAY STREET, P.O. BOX 251, TD CENTRE TORONTO, ONTARIO, M5K 1J7 Tel.: (416) 943-2385, Fax: (416) 943-3300 TULL, ROBERT A RAYMOND, CHABOT INC. 400 - 5811, BOUL. TASCHEREAU BROSSARD, QUEBEC, J4Z 1A5 Tel.: (514) 875-6633, Fax: (514) 875-6632 TURCOTTE, NORMAND J JOLIN, TURCOTTE & ASSOCIES INC 305 - 317, RUE RACINE GRANBY, QUEBEC, J2G 3B6 Tel.: (450) 375-3702, Fax: (450) 375-4407 TURCOTTE, YVES ROY, MÉTIVIER, ROBERGE INC. 210 - 2960, BOUL. LAURIER SAINTE-FOY, QUEBEC, G1V 4S1 Tel.: (418) 651-5500, Fax: (418) 651-8077 TURNER, DAVID JOHN FABER AND COMPANY, INC. 10047 - 81 AVENUE EDMONTON, ALBERTA, T6E 1W7 Tel.: (780) 448-7404, Fax: (780) 481-5950 TURNER, TAMMY 2 OAK PARK PRIVATE OTTAWA, ONTARIO, K1Z 1B6 Tel.: (613) 858-3535 VAN EYK, PAUL DELOITTE & TOUCHE INC. TD CENTRE 1900 - 79 WELLINGTON ST. WEST, PO BOX 29 TORONTO, ONTARIO, M5K 1B9 Tel.: (416) 601-6648, Fax: (416) 601-6690 VAN HOUTTE, PATRICE GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 100 - 70, RUE DALHOUSIE, EDIFICE FLYNN QUÉBEC, QUEBEC, G1K 4B2 Tel.: (418) 649-0767, Fax: (418) 649-1518 VARGA, GEOFFREY EUGENE PO BOX 10387 APO, KINETIC PARTNERS LLP 90 NORTH CHURCH STREET GEORGE TOWN, GRAND CAYMAN ISLANDS Tel.: 13456239900, Fax: 13456230007 VENABLES, JOHN DOUGLAS 260-1855 KIRSCHNER ROAD KELOWNA, BRITISH COLUMBIA, V1Y 4N7 Tel.: (250) 979-4357, Fax: (250) 712-1009 VERDIER, MICHEL MICHEL VERDIER & ASSOCIES INC 200 - 723, RUE LABELLE SAINT-JEROME, QUEBEC, J7Z 5M2 Tel.: (450) 438-3551, Fax: (450) 436-5683 VERES, BRIAN JOSEPH BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 200, 220 - 3RD AVENUE SOUTH LETHBRIDGE, ALBERTA, T1J 0G9 Tel.: (403) 328-5292, Fax: (403) 328-9534 VERMETTE, MICHAEL JOSEPH PRICEWATERHOUSECOOPERS INC. 700 - 250 HOWE STREET VANCOUVER, BRITISH COLUMBIA, V6C 3S7 Tel.: (604) 806-7675, Fax: (604) 806-7806 VILLEMURE, RAYMOND INDUSTRIE CANADA, BSF 800-5 PLACE VILLE-MARIE,GROUPE NAT.VÉRIF MONTRÉAL, QUEBEC, H3B 2G2 Tel.: (514) 283-3800, Fax: (514) 283-6300 VILLENEUVE, ÉRIC GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC 100 - 70 RUE DALHOUSIE QUÉBEC, QUEBEC, G1K 4B2 Tel.: (418) 649-0767, Fax: (418) 649-1518 VINCENT, SYLVAIN ERNST & YOUNG INC. 2400 - 1 PLACE VILLE MARIE MONTREAL, QUEBEC, H3B 3M9 Tel.: (514) 875-6060, Fax: (514) 395-4933 VINCENT, YVES RSM RICHTER INC. 2 PLACE ALEXIS NIHON 3500 DE MAISONNEUVE MONTREAL, QUEBEC, H3Z 3C2 Tel.: (514) 934-3454, Fax: (514) 934-3504 VINCENT, ÉRIC SAMSON BELAIR / DELOITTE & TOUCHE INC. 400 - 925, GRANDE-ALLÉE OUEST QUÉBEC, QUEBEC, G1S 4Z4 Tel.: (418) 624-3333, Fax: (418) 624-0414 VINE, HENRY VINE AND WILLIAMS INC 945 KING STREET EAST HAMILTON, ONTARIO, L8M 1C1 Tel.: (905) 549-8463, Fax: (905) 549-6020 VININSKY, MITCHELL RSM RICHTER INC. 1900-200 KING STREET WEST TORONTO, ONTARIO, M5H 3T4 Tel.: (416) 932-6013, Fax: (416) 932-6200 VRIELINK, SHERRY LEE ELIZABETH ALBERTA MUNICIPAL AFFAIRS 301 CENTRE 70-7015 MacLEOD T.S BOX 5880, STATION A CALGARY, ALBERTA, T2H 2M9 Tel.: (403) 297-5700 WACKETT, CHARLES CHARLES WACKETT & ASSOCIATES INC. 1 - 1657 BEDFORD ROW HALIFAX, NOVA SCOTIA, B3J 1T1 Tel.: (902) 493-5484, Fax: (902) 493-5495 WALKER, JAMES BRADFIELD JAMES B. WALKER & CO. LTD 130 - 202 DUNDAS STREET EAST MISSISAUGA, ONTARIO, L5A 3V8 Tel.: (905) 279-7000, Fax: (905) 279-7900 WALKER, JOHN MCINTOSH & MORAWETZ INC. ROYAL BANK PLAZA, SOUTH TOWER 2000 - 200 BAY STREET PO BOX 22 TORONTO, ONTARIO, M5J 2J1 Tel.: (416) 847-5152, Fax: (416) 847-5201 WARD, LAWRENCE ALFRED 314 INGLEWOOD DRIVE TORONTO, ONTARIO, M4T 1J5 Tel.: (416) 481-4148 WARING, ARTHUR CHARLES A.C. WARING & ASSOCIATES INC. Suite 800, HSBC BUILDING 10055 - 106 STREET EDMONTON, ALBERTA, T5J 2Y2 Tel.: (780) 424-9944, Fax: (780) 424-9646 WARNER, KAREN BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE OSHAWA EXECUTIVE CENTRE 502 - 419 KING STREET WEST OSHAWA, ONTARIO, L1J 2K5 Tel.: (416) 221-3873, Fax: (905) 436-9138 WASSERMAN, HOWARD MELVIN WASSERMAN ASSOCIATES INC. LIBERTY SQUARE, HSBC TOWER 1008 - 3601 HIGHWAY # 7 MARKHAM, ONTARIO, L3R 0M3 Tel.: (905) 948-8643, Fax: (905) 948-8640 WATSON, GREGORY PAUL PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 815-5090, Fax: (416) 941-8378 WEAVER, TRACEY PRICEWATERHOUSECOOPERS INC. 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 814-5735, Fax: (416) 814-3210 WEBB, JEFFREY THOMAS 210 - 1140 MORRISON DRIVE OTTAWA, ONTARIO, K2H 8S9 Tel.: (613) 820-2100, Fax: (613) 820-8384 WEDLAKE, PETER DOUGLAS GREEN HUNT WEDLAKE INCORPORATED TOWER 1 315 - 7001 MUMFORD RD., TOWER 1 HALIFAX, NOVA SCOTIA, B3L 4N9 Tel.: (902) 453-6600, Fax: (902) 453-9257 WEISZ, DANIEL RAPHAEL MINTZ & PARTNERS LIMITED 200 - 1 CONCORDE GATE NORTH YORK, ONTARIO, M3C 4G4 Tel.: (416) 391-2900, Fax: (416) 391-2748 WELKER, CHRISTOPHER WELKER & ASSOCIATES INC. 420 WEBER STREET NORTH, UNIT B1 WATERLOO, ONTARIO, N2L 4E7 Tel.: (519) 885-4411, Fax: (519) 885-6511 WELKER, HANS PETER WELKER & ASSOCIATES INC. 420 WEBER ST N UNIT B1 WATERLOO, ONTARIO, N2L 4E7 Tel.: (519) 885-4411, Fax: (519) 885-6511 WENER, ROBERT MICHAEL KPMG INC. 2000 - 160 ELGIN STREET OTTAWA, ONTARIO, K2P 2P8 Tel.: (613) 212-2884, Fax: (613) 212-2896 WENTZELL, MARK EVERETT GRANT THORNTON LIMITED GRANT THORNTON PLACE 1600 -333 SEYMOUR PLACE VANCOUVER, BRITISH COLUMBIA, V6B 0A4 Tel.: (604) 687-2711, Fax: (604) 685-6569 WEST, ROBERT RANDOLPH R. WEST & ASSOCIATES INC. 202 - 7134 KING GEORGE HIGHWAY SURREY, BRITISH COLUMBIA, V3W 5A3 Tel.: (604) 591-7634, Fax: (604) 591-9168 WESTGEEST, LAURENCE G. A. 221 - 3993 HENNING DRIVE BURNABY, BRITISH COLUMBIA, V5C 6P7 Tel.: (604) 291-9151, Fax: (604) 291-2040 WHITE, EDWARD CARLETON BEALLOR & PARTNERS INC. 260 - 65 OVERLEA BLVD. TORONTO, ONTARIO, M4H 1P1 Tel.: (416) 423-0708, Fax: (416) 423-7700 WHITE, ROBYN JANE PERRY KRIEGER & ASSOCIATES INC. 45 VOGELL ROAD, SUITE 300 RICHMOND HILL, ONTARIO, L4B 3P6 Tel.: (905) 508-0080, Fax: (905) 508-0012 WHITEHEAD, GRAEME C.F. BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE 202 - 800 QUEENSTON ROAD STONEY CREEK, ONTARIO, L8G 1A7 Tel.: (905) 664-6370, Fax: (905) 664-9485 WHITING, DAVID LAWRENCE 1882 SHERWOOD FOREST CIRCLE MISSISSAUGA, ONTARIO, L5K 2E7 Tel.: (905) 823-3620, Fax: (905) 822-9262 WIDE, MARCUS ALEXANDER PRICEWATERHOUSECOOPERS INC. 600 - 1809 BARRINGTON STREET HALIFAX, NOVA SCOTIA, B3J 3K8 Tel.: (902) 491-7412, Fax: (902) 425-1095 WIEBE, JAKE GRANT THORNTON LIMITED 200 BAY ST., ROYAL BANK PLAZA, BOX 55 TORONTO, ONTARIO, M5J 2P9 Tel.: (416) 360-3069, Fax: (416) 360-4949 WIHNAN, JOYCE PATRICIA WIHNAN TRUSTEE CORPORATION 33781 SOUTH FRASER WAY ABBOTSFORD, BRITISH COLUMBIA, V2S 2C3 Tel.: (604) 859-5585, Fax: (604) 859-5587 WIKJORD, CARL CLARENCE KPMG INC. 400-177 VICTORIA STREET PRINCE GEORGE, BRITISH COLUMBIA, V2L 5R8 Tel.: (250) 563-7151, Fax: (250) 563-5693 WILCZYNSKI, ANDREW PRICEWATERHOUSECOOPERS INC. 2100 - 145 KING STREET WEST TORONTO, ONTARIO, M5H 1V8 Tel.: (416) 815-5091, Fax: (416) 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: (902) 493-5495 WILLIAMS, JAMES STEWART JAMES WILLIAMS & ASSOCIATES INC. 2 BLOOR STEEET WEST, SUITE 1003 TORONTO, ONTARIO, M4W 3E2 Tel.: (416) 925-4550, Fax: (416) 925-4042 WILLIAMS, WALTER ALEXANDER VINE AND WILLIAMS INC 945 KING STREET EAST HAMILTON, ONTARIO, L8M 1C1 Tel.: (905) 549-8463, Fax: (905) 549-6020 WILLIS, DAVID PATRICK WILLIS ASSOCIATES INSOLVENCY SERVICES LTD. 100 - 2903-35th AVENUE VERNON, BRITISH COLUMBIA, V1T 2S7 Tel.: (250) 549-2922, Fax: (250) 542-8300 WILSON, JOHN STEPHENSON PRICEWATERHOUSECOOPERS INC. 300 - 465 RICHMOND STREET LONDON, ONTARIO, N6A 5P4 Tel.: (519) 640-8000, Fax: (519) 640-8016 WILSON, JOHN STEPHENSON PRICEWATERHOUSECOOPERS INC. 600 - 1809 BARRINGTON STREET HALIFAX, NOVA SCOTIA, B3J 3K8 Tel.: (902) 491-7413, Fax: (902) 422-1166 WONG, BRENDA DELOITTE & TOUCHE INC. 1900-79 WELLINGTON ST. W. TORONTO, ONTARIO, M5K 1B9 Tel.: (416) 601-5920, Fax: (416) 601-6390 WOO, JANE PRICEWATERHOUSECOOPERS INC. 432 NIAGARA STREET ST. CATHARINES, ONTARIO, L2M 4W3 Tel.: (905) 937-0002, Fax: (905) 937-8371 WOOD, BRENDA McCUAIG & COMPANY INCORPORATED CLAYTON PROFESSIONAL CENTRE 108 - 255 LACEWOOD DRIVE HALIFAX, NOVA SCOTIA, B3M 4G2 Tel.: (902) 423-3231, Fax: (902) 446-3820 WOOD, BRENDA M. PADDON + YORKE INC. 525 WEST STREET SOUTH ORILLIA, ONTARIO, L3V 5H2 Tel.: (705) 327-2797, Fax: (705) 326-8086 WOOD, DAVID STANLEY BOALE, WOOD & COMPANY LTD. 410 - 800 WEST PENDER STREET VANCOUVER, BRITISH COLUMBIA, V6C 2V6 Tel.: (604) 605-3335, Fax: (604) 605-3359 WOOD, PATRICIA EILEEN CAMPBELL, SAUNDERS LTD 1000 - 570 GRANVILLE STREET VANCOUVER, BRITISH COLUMBIA, V6C 3P1 Tel.: (604) 915-5552, Fax: (604) 915-5562 WOOD, VERNE MEYERS NORRIS PENNY LIMITED SUITE 300, 622 - 5TH AVE. S.W. CALGARY, ALBERTA, T2P 0M6 Tel.: (403) 537-7621, Fax: (403) 269-1438 WRIGHT, MICHAEL STANLEY JR BDO DUNWOODY LIMITED/BDO DUNWOODY LIMITÉE LANDMARK TECHNOLOGY CENTRE 300 - 1632 DICKSON AVE KELOWNA, BRITISH COLUMBIA, V1Y 7T2 Tel.: (250) 763-6700, Fax: (250) 763-4457 WYNBERG, SAMUEL LEONARD BRIEF & ASSOCIATES LIMITED 402 - 3845 BATHURST STREET NORTH YORK, ONTARIO, M3H 3N2 Tel.: (416) 635-7337, Fax: (416) 635-0462 YANCH, JAMES ROBERT 122 ALBERT STREET OSHAWA, ONTARIO, L1H 4R2 Tel.: (905) 721-7506, Fax: (905) 721-1619 YANDRESKI, ANDREA MCINTOSH & MORAWETZ INC. ROYAL BANK PLAZA, SOUTH TOWER 2000 - 200 BAY STREET PO BOX 22 TORONTO, ONTARIO, M5J 2J1 Tel.: (416) 847-5153, Fax: (416) 847-5201 YATES, GEORGE ARTHUR ALEXANDER ALBERTA MUNICIPAL AFFAIRS 10320 - 99 STREET, BOX 7 GRANDE PRAIRIE, ALBERTA, T8V 6J4 Tel.: (403) 538-5400 YAU, NORMA ILENE HOYES, MICHALOS & ASSOCIATES INC. 204 -607 King Street West Kitchener, ONTARIO, N2G 1C7 Tel.: (519) 435-1500, Fax: (888) 553-5519 YORKE, CLYDE EDWIN PADDON + YORKE INC. P.O. BOX 27023 BARRIE, ONTARIO, L4M 6K4 Tel.: (705) 722-9888, Fax: (705) 722-9993 YOUNG, GARRY K. 34 - 4100 SALISH STREET VANCOUVER, BRITISH COLUMBIA, V6N 3M2 ZASPALIS, TONY 2316 - 25 THE ESPLANADE TORONTO, ONTARIO, M5E 1W5 ZEALAND, KENNETH ALLEN MEYERS NORRIS PENNY LIMITED 500 - 1661 PORTAGE AVENUE WINNIPEG, MANITOBA, R3J 3T7 Tel.: (204) 775-4531, Fax: (204) 783-8329 ZETTEL, HARRY WILLIAM 18 NACHAL HABASOR, #16 RAMAT BEIT SHEMESH, ISRAEL Tel.: , Fax: ZICAT, YANNICK PRICEWATERHOUSECOOPERS INC. 1700 - 2640 BOUL. LAURIER STE-FOY, QUEBEC, G1V 5C2 Tel.: (418) 522-7001, Fax: (418) 522-5663 ZIELSKI, FRANKLIN J F.J. ZIELSKI & ASSOCIATES INC. P.O. BOX 1538 BELLEVILLE, ONTARIO, K8N 5J2 Tel.: (613) 966-8060, Fax: (613) 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: (613) 966-9018 ZIZZO, CHARLES JOSEPH R.R.#3, TIMBER TRAIL #1062 BRACEBRIDGE, ONTARIO, P1L 1X1 Tel.: (705) 645-3261, Fax: (705) 645-3261 ZUK, CHRISTINE LOUISE PADDON + YORKE INC. 95 DUNDAS STREET EAST MISSISSAUGA, ONTARIO, L5A 1W7 Tel.: (905) 272-3204, Fax: (905) 272-3690 ZWAIG, MELVIN CHARLES ZWAIG ASSOCIATES INC. 801 - 20 ADELAIDE STREET EAST, PO BOX 53 TORONTO, ONTARIO, M5C 2T6 Tel.: (416) 863-0140, Fax: (416) 863-0428 ZWEIG, MARVIN IRVING SHINER KIDECKEL ZWEIG INC. 4 - 10 WEST PEARCE STREET RICHMOND HILL, ONTARIO, L4B 1B6 Tel.: (905) 763-2436, Fax: (905) 709-9952 ZYSMAN, MARVIN RISMAN & ZYSMAN INC 218-1110 FINCH AVE WEST NORTH YORK, ONTARIO, M3J 2T2 Tel.: (416) 222-4600, Fax: (416) 222-9682 de BILLY-TREMBLAY, SOLANGE de BILLY-TREMBLAY & ASSOCIÉS INC. 1515 - 1255, RUE UNIVERSITY MONTRÉAL, QUEBEC, H3B 3X2 Tel.: (514) 875-1363, Fax: (514) 875-1336 de BILLY-TREMBLAY, SOLANGE de BILLY-TREMBLAY & ASSOCIÉS INC. 1515 - 1255, RUE UNIVERSITY MONTRÉAL, QUEBEC, H3B 3X2 Tel.: (514) 875-1363, Fax: (514) 875-1336