| good natured Products Inc., good natured Real Estate Holdings (Ontario) Inc., 1306187 B.C. Ltd., good natured Products (CAD) Inc., good natured Products Packaging Canada GP Inc. | 36e6e4c6e2 | Alvarez & Marsal Canada Inc. | Jun 28, 2024 |
| GOODFOOD MARKET CORP. | 4aa2ff9d15 | Raymond Chabot Inc. | Aug 5, 2026 |
| Gradek Energy Inc. and Gradek Energy Canada Inc. | 27225723e0 | Deloitte Restructuring Inc. | Oct 15, 2014 |
| Grafton Connor Group | 5fa2642c60 | Mnp Ltd / Mnp Ltée | Aug 20, 2025 |
| Grafton-Fraser Inc. | 0e1d6e7e89 | Richter Advisory Group Inc. | Jan 25, 2017 |
| Great Basin Gold Ltd. | e467a8bb4d | KPMG Inc. | Sep 19, 2012 |
| Great Northern Timber Incorporated, Great Northern Timber Int'l Limited, Great Northern Timber Global Limited, Great Northern Timber Resources Inc. and Northern Fibre Terminal Inc. | a2ff45081a | Ernst & Young Inc. | Feb 21, 2025 |
| Great Panther Mining Limited | 52b044ac1e | Alvarez & Marsal Canada Inc. | Oct 4, 2022 |
| Great Slave Helicopters Ltd. | 59993df854 | Ksv Kofman Inc. | Sep 4, 2018 |
| Great Western Minerals Group Ltd. | 91c71e43d5 | Pricewaterhousecoopers Inc. | Apr 30, 2015 |
| Green Growth Brands Inc., GGB Canada Inc., Green Growth Brands Realty Ltd. and Xanthic Biopharma Limited | 20516d6239 | Ernst & Young Inc. | May 20, 2020 |
| GREEN IMPACT PARTNERS INC. et. al. | f36220d882 | Ernst & Young Inc. | Feb 4, 2026 |
| Green Relief Inc. | 02f2ad38f1 | Pricewaterhousecoopers Inc. | Apr 8, 2020 |
| GreenSpace Brands Inc., Love Child (Brands) Inc., Central Roast Inc., and Life Choices Natural Food Corp | cd8435f763 | Pricewaterhousecoopers Inc. | Apr 6, 2023 |
| GROUPE COLABOR INC., TRANSPORT PAUL-ÉMILE DUBÉ LTÉE, LES PÊCHERIES NORREF QUÉBEC INC., LE GROUPE RESTO-ACHATS INC. | 9bd1304e52 | Raymond Chabot Inc. | Jan 8, 2026 |
| Groupe Dumoulin Électronique inc., et al. | 60bc9cf965 | Raymond Chabot Inc. | Feb 23, 2011 |
| Groupe Dynamite Inc., GRG USA Holdings Inc. and GRG USA LLC | 5a3384d727 | Deloitte Restructuring Inc. | Sep 8, 2020 |
| Groupe LAR Inc. | 25e1a1f1d9 | Pricewaterhousecoopers Inc. | Sep 5, 2025 |
| Groupe Mayrand Alimentation Inc. | 6446ca2558 | Raymond Chabot Inc. | Nov 26, 2025 |
| GROUPE MÉDICAL ELNA INC. et al. | d58b06741d | Raymond Chabot Inc. | Dec 11, 2024 |
| Groupe Santé Brunswick inc., et al. | da3ec09c8f | Raymond Chabot Inc. | Jan 12, 2024 |
| Groupe Selection Inc. et al. | 346a41cf03 | Pricewaterhousecoopers Inc., Sai | Nov 21, 2022 |
| Growthworks Canadian Fund Ltd. | a2449673f8 | FTI Consulting Canada Inc. | Oct 1, 2013 |
| Guardian Financial Corp. and other entities listed on Schedule A | d02dde6353 | Ksv Kofman Inc. | Aug 31, 2020 |
| GuestLogix Inc. and GuestLogix Ireland Limited | d4cdb3410f | Pricewaterhousecoopers Inc. | Feb 9, 2016 |
| Gyro-Trac (USA) Inc. | 685058c454 | Raymond Chabot Inc. | Apr 1, 2010 |
| H.B. White Canada Corp. | f5fc087e9c | Alvarez & Marsal Canada Inc. | Jul 7, 2016 |
| Hakim Optical Laboratory Limited, Lawrence Ophthalmic Lab Inc., and Hakim Optical Worldwide Lenses Inc. | 0b7cb85859 | Ksv Restructuring Inc. | May 15, 2025 |
| Harbour Grace Ocean Enterprises Ltd. and Laurenceton Holdings Ltd. | 9a4a771293 | Pricewaterhousecoopers Inc | Nov 2, 2023 |
| Harbour View Capital Inc. | 089862f1ca | Ernst & Young Inc. | May 8, 2013 |
| Hart Stores Inc./ Magasins Hart Inc. | ecb8d03806 | Richter Advisory Group Inc. | Aug 30, 2011 |
| Harte Gold Corp. | 4ab35c2ba7 | FTI Consulting Canada Inc. | Dec 7, 2021 |
| Hartford Computer Hardware Inc. | 71a787d06a | FTI Consulting Canada Inc. | Dec 13, 2011 |
| Harvest Capital Management Inc., 1252064 Alberta Ltd., and 1330075 Alberta Ltd. | 55e9b6de52 | Ernst & Young Inc. | Jun 7, 2012 |
| Harvest Fraser Richmond Organics Ltd. | 69a1b7bd3d | Ernst & Young Inc. | Oct 12, 2018 |
| Harvest Group GP Corporation and 1610822 Alberta Ltd. | c86850a774 | Ernst & Young Inc. | Aug 24, 2012 |
| Hazelton Development Corporation | ae72e9c877 | Grant Thornton Limited | Apr 20, 2022 |
| Hefler Forest Products Limited | 524353b63b | Green Landers Limited. | Jul 22, 2016 |
| Hematite Holdings Inc., Hematite Manufacturing Inc., Hematite Industrial Products Inc., Canadian Pavaco Inc., Pavaco Holdings U.S. Inc., Hematite Inc. and Hematite Automotive Products Inc. | 4ca2cb5b96 | KPMG Inc. | Sep 18, 2020 |
| Heritage Cannabis Holding Corp. | 0b8f23bdb7 | KPMG Inc. | Apr 2, 2024 |
| Hollinger Canadian Publishing Holdings Co. | f7c1cba64b | Ernst & Young Inc. | Dec 10, 2009 |
| Homburg Invest Inc./ Investissement Homburg Inc. | b56364d450 | Deloitte Restructuring Inc. | Sep 9, 2011 |
| Homerun Capital Corp. | 801ef7ba50 | Hardie & Kelly Inc. | Oct 4, 2012 |
| Hudson’s Bay Company ULC Compagnie de la Baie D’Hudson SRI, HBC Canada Parent Holdings Inc., HBC Canada Parent Holdings 2 Inc., HBC Bay Holdings I Inc., HBC Bay Holdings II ULC, The Bay Holdings ULC, HBC Centerpoint GP Inc., HBC YSS 1 LP Inc., HBC YSS 2 LP Inc., HBC Holdings GP Inc., Snospmis Limited, 2472596 Ontario Inc., and 2472598 Ontario Inc. | a644054739 | Alvarez & Marsal Canada Inc. | Mar 7, 2025 |
| Huldra Silver Inc., Huldra Properties Inc., Huldra Holdings Ltd., and 0913103 B.C. Ltd. | cfbdc5059e | Grant Thornton Limited | Jul 26, 2013 |
| Humble & Fume Inc. | 837e54411a | Deloitte Restructuring Inc/Restructuration Deloitte Inc | Jan 5, 2024 |
| Hush Homes Inc., Hush Inc., 2122763 Ontario Inc., 2142301 Ontario Inc., 2164566 Ontario Inc. | a717f86ec2 | The Fuller Landau Group Inc. | Jan 19, 2015 |
| Hydrx Farms Ltd., Cannscience Innovations Inc. and Scientus Pharma Inc. | 666656d8c8 | Schwartz Levitsky Feldman Inc. | Mar 22, 2021 |
| Ignite Holdings Inc., Ignite Services Inc., Ignite Insurance Corporation | 8167c25c47 | KPMG Inc. | Oct 30, 2023 |
| ILTA Grain Inc. & NGP Grain Holdings, Inc. | bf164cab4a | Pricewaterhousecoopers Inc. | Jul 8, 2019 |
| iMarketing Solutions Group Inc. et al. | 5b537a773e | Ksv Kofman Inc. | Apr 12, 2013 |
| Impax Energy Services Ltd. | 54e0f92f7a | KPMG Inc. | Dec 15, 2009 |
| Imperial Tobacco Canada Limited ("ITCAN"), Imperial Tobacco Company Limited ("ITCO") | ee66af2eb5 | FTI Consulting Canada Inc. | Mar 12, 2019 |
| IMV Inc., Immunovaccine Technologies Inc. and IMV USA Inc. | 4f7f9aa9ca | FTI Consulting Canada Inc. | May 1, 2023 |
| Inca One Gold Corp. | 3c23b3cef1 | FTI Consulting Canada Inc. | Jun 3, 2024 |
| Independent Energy Corp. | 7296f29c1b | Ernst & Young Inc. | Jun 22, 2023 |
| Index Energy Mills Road Corporation | cd7e2f8e83 | Grant Thornton Limited | Aug 16, 2017 |
| Indiva Limited, Indiva Amalco Ltd., Indiva Inc., Vieva Canada Limited, and 2639177 Ontario Inc | c0d106e42b | Pricewaterhousecoopers Inc. | Jun 13, 2024 |
| Industries RAD Inc. (Faisant affaires sous les raisons sociales Faucher Industries et Rocky Mountain) et Rocky Mountain Bikes Inc. | 92b4b71b05 | Ernst & Young Inc. | Dec 19, 2024 |
| Innovative Capital Investments Inc. and Dominion Trading Ltd. | 238b8d602d | Grant Thornton Limited | Feb 11, 2025 |
| Inscape Corporation, Inscape Inc., and Inscape (New York) Inc. | 6f220f664b | Alvarez & Marsal Canada Inc. | Jan 12, 2023 |
| INTELGENX TECHNOLOGIES CORP. and INTELGENX CORP. | 86d68239e4 | Ernst & Young Inc. | May 17, 2024 |
| Intelivote Systems Inc. | 4e5b8bc7ba | Grant Thornton Limited | Jul 14, 2022 |
| Invictus MD Strategies Corp., Greener Pastures MD Ltd., Acreage Pharms Ltd., and 2015059 Alberta Ltd. | 8d68960aa0 | Pricewaterhousecoopers Inc. | Feb 13, 2020 |
| iS5 Communications Inc. | b7afa749b0 | Grant Thornton Limited | Dec 1, 2022 |
| Island Fisherman's Co-operative Association Limited / Association Cooperative Des Pecheurs de L'Ile Limitee | 66fdc09883 | Ernst & Young Inc. | Aug 12, 2026 |
| J. W. Carr Holding Ltd., Spruce Grove Industrial Park Inc., 272649 Alberta Ltd., 279896 Alberta Ltd., Grande Prairie Place Enterprises (1996) Inc., 1170292 Alberta Ltd. and 627612 Alberta Ltd. | c1665bbdf2 | Ernst & Young Inc. | Apr 19, 2023 |
| Jaguar Mining Inc. | 9abe4211d0 | FTI Consulting Canada Inc. | Dec 23, 2013 |
| James E. Wagner Cultivation Corporation, James E. Wagner Cultivation Ltd., JWC 1 Ltd., JWC 2 Ltd., JWC Supply Ltd. and GrowthStorm Inc. | 0591f9956d | Ksv Kofman Inc. | Apr 1, 2020 |
| Japan Airlines Corporation et al. | 3dbeaed2f9 | Pricewaterhousecoopers Inc. | Apr 30, 2010 |
| Java-U Group Inc., Java-U Food Services Inc., Café Java-U Inc. and Java-U RTA INc. | d026d5a79f | Raymond Chabot Inc. | Oct 6, 2017 |
| JMB Crushing Systems Inc. and 2161889 Alberta Ltd. | 3e424e2d00 | FTI Consulting Canada Inc. | May 1, 2020 |
| JMX Contracting Inc., JMX National Inc., BRND Properties Inc., and JMX Leasing Inc. (collectively, the “JMX Group”) | 17cd902055 | Crowe Soberman Inc. | Sep 29, 2020 |
| Johel Brothers Construction Corporation | 82b463d131 | Pricewaterhousecoopers Inc. | May 21, 2013 |
| Joriki Inc. | 61c07c8e3e | Alvarez & Marsal Canada Inc. | Jan 28, 2025 |
| JOSEPH RICHARD HOSPITALITY GROUP LTD AND PARTIES LISTED ON SCHEDULE A | a74305f0fb | Mnp Ltd / Mnp Ltée | Jul 17, 2023 |
| JTI-Macdonald Corp. | b6aafc3064 | Deloitte Restructuring Inc. | Mar 8, 2019 |
| Just Energy Group Inc., Just Energy Corp., Ontario Energy Commodities Inc., Universal Energy Corporation, Just Energy Finance Canada ULC, Hudson Energy Canada Corp., Just Management Corp., Just Energy Finance Holding Inc., 11929747 Canada Inc., 12175592 Canada Inc., JE Services Holdco I Inc., JE Services Holdco II Inc., 8704104 Canada Inc., Just Energy Advanced Solutions Corp., Just Energy (U.S.) Corp., Just Energy Illinois Corp, Just Energy Indiana Corp., Just Energy Massachusetts Corp., Just Energy New York Corp., Just Energy Texas I Corp., Just Energy, LLC, Just Energy Pennsylvania Corp., Just Energy Michigan Corp., Just Energy Solutions Inc., Hudson Energy Services LLC, Hudson Energy Corp., Interactive Energy Group LLC, Hudson Parent Holdings LLC, Drag Marketing LLC, Just Energy Advanced Solutions LLC, Fulcrum Retail Energy LLC, Fulcrum Retail Holdings LLC, Tara Energy, LLC, Just Energy Marketing Corp., Just Energy Connecticut Corp., Just Energy Limited, Just Solar Holdings Corp., and Just Energy (Finance) Hungary ZRT. | 9f5b0071d6 | FTI Consulting Canada Inc. | Mar 9, 2021 |
| Kaisen Energy Corp. | 7f9e6737c7 | Ernst & Young Inc. | Dec 8, 2021 |
| Kanwal Inc. and 9058-0150 Quebec Inc. | 619e625049 | Pricewaterhousecoopers Inc. | Jan 29, 2021 |
| Karwood Estates Inc. and Gregg Construction Limited | 4f73f7d03d | Grant Thornton Limited | Jun 5, 2024 |
| King Street Company Inc., The King Street Hospitality Group Inc., Bonta Trading Co. Inc., 2268218 Ontario Inc., 1733667 Ontario Limited, The King Street Food Company Inc., The King Street Restaurant Company Inc., 2112047 Ontario Ltd., Ji Yorkdale Inc., Ji Square One Inc., 1771669 Ontario Inc. , Cxbo Inc., 2608765 Ontario Inc., 2272224 Ontario Inc., 2327729 Ontario Inc., 2577053 Ontario Inc., 2584858 Ontario Inc., 2621298 Ontario Inc., 2641784 Ontario Inc., and 2656966 Ontario Inc. | eda8b115c4 | Mnp Ltd. | Nov 6, 2020 |
| Kitco Metals Inc. | d52eb41155 | Richter Advisory Group Inc. | Jul 7, 2011 |
| KK Precision Inc. | 68362d5895 | Richter Advisory Group Inc. | May 30, 2014 |
| KMC Mining Corporation | 0f4858f5c2 | FTI Consulting Canada Inc. | Jan 10, 2025 |
| Kolsy Homes Ltd. And Rivairo Capital Corporation | 24ce48273d | The Bowra Group Inc. | Jul 9, 2018 |
| Korite International Inc. | 95820b671d | BDO Canada Limited | Jun 30, 2020 |
| Kraus Brands Inc., Kraus Canada Ltd., Kraus Carpet Inc., Kraus Properties Inc., Kraus USA Inc., Strudex Inc., Kraus Brands LP, Kraus Canada LP, Kraus Carpet LP, Kraus Properties LP, Strudex LP | 0b60f2cf16 | Deloitte | Sep 11, 2018 |
| Kyoto Fuels Corporation | 402942574b | Ernst & Young Inc. | Apr 30, 2014 |
| La Cie Canada Tire Inc. / Canada Tire Company Inc. and Canada Supply & Tire NS Inc. | 82b7197c00 | Mnp Ltd / Mnp Ltée | Jul 20, 2026 |
| LABORATOIRES BODYCAD INC. | 849decac93 | Raymond Chabot Inc. | Dec 22, 2022 |
| LABORATOIRES C.O.P. INC., 9327-6269 QUEBEC INC., IDEAL PROTEIN OF AMERICA, INC. AND PHARMALAB INC. | e5ee1eedae | Ernst & Young Inc. | Aug 15, 2023 |
| Labrador Iron Mines Holdings Limited, Labrador Iron Mines Limited, and Schefferville Mines Inc. | a369a43b7a | Ksv Kofman Inc. | Apr 2, 2015 |
| Landdrill International Inc. et al. | 7c5ee14d29 | Ernst & Young Inc. | Aug 31, 2012 |
| Laricina Energy Ltd., Laricina GP Holding Ltd., 1276158 Alberta Inc. | 54862d2dc9 | Pricewaterhousecoopers Inc. | Mar 26, 2015 |
| Laurentian University of Sudbury | c15639789c | Ernst & Young Inc. | Feb 1, 2021 |
| Le Château Inc. and Château Stores Inc. | 7acb7fd26d | Pricewaterhousecoopers Inc. | Oct 23, 2020 |
| Le groupe S.M. Inc. et als | f84aafc325 | Restructuration Deloitte Inc. | Aug 24, 2018 |
| League Assets Corp. | a11e4bfd7f | Pricewaterhousecoopers Inc. | Oct 18, 2013 |
| Legacy Communities Inc. et al. | 1289e33c13 | Ernst & Young Inc. | Dec 21, 2011 |
| Lemare Holdings Ltd . et al. | 8acc1a1006 | Alvarez & Marsal Canada Inc. | Jun 21, 2012 |
| Les Appartements Club Sommet Inc. | 15f52dd2e1 | Richter Advisory Group Inc. / Richter Groupe Conseil Inc. | Mar 21, 2014 |
| Les Grands Travaux Soter Inc., Les Constructions Marc Lussier Inc., 9063-0757 Québec Inc. | 5df38f2c69 | Raymond Chabot Inc. | Dec 21, 2015 |
| Les Industries Piékouagame inc . | 9daa746bf7 | Deloitte Restructuring Inc. | Nov 25, 2011 |
| Les Industries Show Canada Inc., Les Industries Show Canada (US) inc., 3665658 Canada inc. | 7819bf0e40 | Raymond Chabot Inc. | Dec 16, 2009 |
| Les Investissements de l'Estrie inc. et al. | 125410b91b | Raymond Chabot Inc. | Jan 20, 2023 |
| Les investissements Hexagone Inc., Location Hexagone Inc., Groupe Hexagone s.e.c., Les entreprises commerciales Hexagone Inc, 9324-9928 Quebec Inc. and 9328-5021 Quebec Inc. | bd6ff425ed | Pricewaterhousecoopers Inc. | Mar 3, 2016 |
| LI-CYCLE HOLDINGS CORP., LI-CYCLE CORP., LI-CYCLE AMERICAS CORP., LI-CYCLE U.S. INC., LI-CYCLE INC. and LI-CYCLE NORTH AMERICA HUB, INC. | 3fecb2de13 | Alvarez And Marsal Canada Inc. | May 14, 2025 |
| Liberty Crossing General Partner Inc. | 9e52b50596 | Ernst & Young Inc. | Aug 24, 2012 |
| Lightbox Enterprises Ltd | 40c9afd7ec | Ernst & Young Inc. | Nov 24, 2022 |
| LIGHTHOUSE IMMERSIVE INC. AND LIGHTHOUSE IMMERSIVE USA, INC. | 38b1aa4635 | B. Riley Farber Inc. | Jul 27, 2023 |
| LightSquared LP. et al. | a470381197 | Alvarez & Marsal Canada Inc. | May 15, 2012 |
| Lightstream Resources Ltd., 1863359 Alberta Ltd., LTS Resources Partnership, 1863360 Alberta Ltd. and Bakken Resources Partnership | 26f044f720 | FTI Consulting Canada Inc. | Sep 26, 2016 |
| Lithion Technologies Inc., Lithion International Inc. and Lithion Saint-Bruno Inc. | d7b969512c | KPMG Inc. | Oct 28, 2025 |
| LJM Developments (Hamilton) Inc. | 01fe29ba0a | KPMG Inc. | Feb 10, 2026 |
| Lone Pine Resources Inc. | 94988f833f | Pricewaterhousecoopers Inc. | Sep 25, 2013 |
| Long Run Exploration Ltd. and Calgary Sinoenergy Investment Corp. | 134f9e9443 | FTI Consulting Canada Inc. | Jul 4, 2024 |
| LoyaltyOne, Co. | 3077ac7e29 | Ksv Restructuring Inc. | Mar 10, 2023 |
| Lutheran Church-Canada, the Alberta-British Columbia District, Lutheran Church-Canada, the Alberta-British Columbia District Investments Ltd., Encharis Community and Housing Services and Encharis Management and Support Services | 3e512569b4 | Deloitte Restructuring Inc. | Jan 23, 2015 |
| Lydian International Limited, Lydian Canada Ventures Corporation and Lydian U.K. Corporation Limited | 417a2c0a92 | Alvarez & Marsal Canada Inc. | Dec 23, 2019 |
| Lynx Air Holdings Corporation and 1263343 Alberta Inc., DBA Lynx Air | 1d1412e434 | FTI Consulting Canada Inc. | Feb 22, 2024 |
| Mady Collier Centre Ltd. | b2d368a62d | Grant Thornton Limited | Jan 30, 2015 |
| Magasin Laura (P.V.) Inc. / Laura's Shoppe (P.V.) Inc. | 4580d2dcfd | KPMG Inc. | Jul 31, 2020 |
| Magna Gold Corp. | 5ad9046358 | Ksv Restructuring Inc. | Mar 27, 2023 |
| Magnum Mortgage & Realty Corp. | c4b48bb78a | BDO Canada Limited. | Jun 21, 2012 |
| Mango Industrie Du Cuivre Inc. | 7766d5463c | Raymond Chabot Inc. | Sep 24, 2012 |
| Mantle Materials Group, Ltd. | f47507e310 | FTI Consulting Canada Inc. | Jan 10, 2024 |
| Marine Drive Properties LTD., Wyndansea Development Corporation and Wyndansea Hotel Inc. | 850cbc27ad | Ernst & Young Inc. | Jan 6, 2015 |
| Mariner Seafoods Inc. | 920e5c3c6d | Grant Thornton Limited. | Jan 14, 2010 |
| Martin Ross Group Inc. | 282c5247c3 | Collins Barrow Toronto Limited | Aug 7, 2014 |
| Massachusetts Elephant & Castle Group, Inc. et al. | 2d070a6b54 | BDO Canada Limited. | Jun 29, 2011 |
| Massive Hash Factory Ltd., CannMart Inc., ANC Inc. | 01184e3aa8 | Mnp Ltd / Mnp Ltée | Feb 27, 2026 |
| Mastermind GP Inc. | ed57eb6287 | Alvarez & Marsal Canada Inc. | Nov 14, 2023 |
| MBAC Fertilizer Corp., MBAC Opportunities and Financing Inc., MBAC International Holdings Cooperative U.A. and MBAC (Barbados) Inc. | 0a483b1fbf | Ernst & Young Inc. | Aug 4, 2016 |
| McDiarmid Lumber Ltd. Et al. | 39b4dc7ce9 | Pricewaterhousecoopers Inc. | May 23, 2013 |
| McEwan Enterprises Inc. | 38949cf159 | Alvarez & Marsal Canada Inc. | Sep 28, 2021 |
| Medican Construction Ltd. et al | 0c0399c6b5 | Deloitte Restructuring Inc. | May 26, 2010 |
| Medican Construction, et al. | a4c0bc0360 | Deloitte Restructuring Inc. | May 26, 2010 |
| Medifocus Inc. | fe0cc349d5 | Msi Spergel Inc. | Oct 7, 2021 |
| Medipure Pharmaceuticals Inc. and Medipure Holdings Inc. | 55a134683c | Deloitte Restructuring Inc. | Aug 19, 2022 |
| MedXL inc., Liebel-Flarsheim Canada inc., 9431-0091 Québec inc. et 9190-2395 Québec inc. | 705aef6907 | FTI Consulting Canada Inc. | Jul 26, 2024 |
| Mercy Falls BC Inc. | 5405020de8 | Mnp Ltd / Mnp Ltée | May 16, 2025 |
| Mernova Medicinal Inc. and Creso Canada Limited | 5283e33c1c | Grant Thornton Limited | Apr 16, 2025 |
| Metcalfe & Mansfield Alternative Investments VII Corp. in its Capacity as issuer Trustee of the Devonshire Trust | 244232cc58 | Deloitte Restructuring Inc. | Jul 8, 2014 |
| Micralyne Inc. | c379a2d805 | BDO Canada Limited | Aug 13, 2012 |
| Midnight Integrated Financial Inc., Tower Adventures Ltd., Booker Adventure Corp., and Comstock Adventure Corp. | d54b41f5f8 | Ernst & Young Inc. | Dec 5, 2022 |
| Migu Investments Inc., Miniso (Canada) Store Inc., Miniso (Canada) Store One Inc., Miniso (Canada) Store Two Inc., Miniso (Canada) Store Three Inc., Miniso (Canada) Store Four Inc., Miniso (Canada) Store Five Inc., Miniso (Canada) Store Six Inc., Miniso (Canada) Store Seven Inc., Miniso (Canada) Store Eight Inc., Miniso (Canada) Store Nine Inc., Miniso (Canada) Store Ten Inc., Miniso (Canada) Store Eleven Inc., Miniso (Canada) Store Twelve Inc., Miniso (Canada) Store Thirteen Inc., Miniso (Canada) Store Fourteen Inc., Miniso (Canada) Store Fifteen Inc., Miniso (Canada) Store Sixteen Inc., Miniso (Canada) Store Seventeen Inc., Miniso (Canada) Store Eighteen Inc., Miniso (Canada) Store Nineteen Inc., Miniso (Canada) Store Twenty Inc., Miniso (Canada) Store Twenty-One Inc., Miniso (Canada) Store Twenty-Two Inc., Miniso Canada Investments Inc. | 887ba72762 | Alvarez & Marsal Canada Inc. | Jul 12, 2019 |
| Minglian Holdings Ltd. and 0882892 B.C. LTD. | eaece07d00 | Mnp Ltd / Mnp Ltée | Sep 25, 2025 |
| Minéraux Maudore ltée | 38116a6c42 | Deloitte Restructuring Inc. | Feb 27, 2015 |
| Mirazed inc. | a3bf369bac | Raymond Chabot Inc. | Mar 4, 2011 |
| Mizrahi Development Group (1451 Wellington) Inc. | c47648bf2d | Mnp Ltd / Mnp Ltée | Oct 15, 2024 |
| Mizrahi Development Group (The One) Inc. | 2d24cd774b | Alvarez & Marsal Canada Inc. | Apr 22, 2025 |
| MJardin Group, Inc., Growforce Holdings Inc., 8586985 Canada Corporation, and Highgrade MMJ Corporation | ec2d256cb0 | Ksv Restructuring Inc. | May 17, 2022 |
| MK Auto K-M Ltd., 1175104 B.C Ltd., 1272986 B.C Ltd., 1262113 B.C Ltd., 1972207 Alberta Ltd., 2497902 Alberta Ltd., 2437342 Alberta Ltd., 2351497 AB Ltd., Summit S. Auto Ltd., SUMMIT V AUTO LTD. and 2345137 Alberta Ltd. | af31ef2c50 | BDO Canada Limited / BDO Canada Limitée | Aug 22, 2025 |
| MM Project Management Services Inc. | 7b699fdb07 | The Bowra Group Inc. | Oct 28, 2010 |
| MMFX Steel of Canada, Inc., et al. | 301cbfa28b | Rsm Richter Inc. | Jan 6, 2010 |
| Monette Farms Ltd. et. al. | 53ecd10f36 | FTI Consulting Canada Inc. | Apr 21, 2026 |
| Mongolia Minerals Corporation | 78e585cd61 | Ernst & Young Inc. | Jun 16, 2014 |
| Montreal, Maine & Atlantic Canada Co | e7d00c38a4 | Richter Advisory Group Inc / Richter Groupe Conseil Inc | Aug 8, 2013 |
| Mountain Equipment Co-operative and 1314625 Ontario Limited | 5b933210b8 | Alvarez & Marsal Canada Inc. | Sep 14, 2020 |
| MPX International Corporation, BioCannabis Products Ltd., Canveda Inc., The CinG-X Corporation, Spartan Wellness Corporation, MPXI Alberta Corporation, MCLN Inc., and Salus BioPharma Corporation | 3a31ccbea4 | Ksv Restructuring Inc. | Jul 25, 2022 |
| MPÉCO Construction Inc., MPECO Électrique Inc., MPECO Inc., and MPÉCO Fabrication Inc. | 7cf583d23b | Pricewaterhousecoopers Inc. | Jun 17, 2016 |
| MTE Logistix Limited Partnership, MLG GP Ltd., Active Warehousing Inc., Hydrive Forklift & Equipment Inc., MTE Logistix Calgary Inc., MTE Logistix Edmonton Inc., MTE Logistix Management Inc. and Porter Warehousing & Distribution Inc. | 954fc9d8c4 | KPMG Inc. | Jun 29, 2026 |
| Muskoka Grown Limited | f429f25291 | A. Farber & Partners Inc. | Nov 4, 2020 |
| Myra Falls Mine Ltd. | d8a9bb8be8 | FTI Consulting Canada Inc. | Dec 18, 2023 |
| Nautilus Minerals Inc. & Nautilus Minerals Pacific Pty. Ltd. | 0a839b6535 | Pricewaterhousecoopers Inc. | Feb 21, 2019 |
| Nelson Financial Group Ltd. | 7cdd737426 | A. John Page & Associates Inc. | Mar 23, 2010 |
| Nemaska Lithium Inc., Nemaska Lithium P1P Inc., Nemaska Lithium Shawinigan Transformation Inc., Nemaska Lithium Innovation Inc., Nemaska Lithium Whabouchi Mine Inc. | 323e13dd76 | Pricewaterhousecoopers Inc. | Dec 23, 2019 |
| Nemori Farms Ltd. | f410748e04 | Grant Thornton Limited | Mar 6, 2025 |
| New Solutions Financial Corporation et al. | 2bbc301f77 | Mnp Ltd. | Apr 11, 2012 |
| NewPage Port Hawkesbury Corp. | b6271b5394 | Ernst & Young Inc. | Sep 9, 2011 |
| Nexii Building Solutions Inc., Nexii Construction Inc., NBS IP Inc. and Nexii Holdings Inc. | c998a97fd1 | Ksv Restructuring Inc. | Jan 11, 2024 |
| NextPoint Financial, Inc and the entities listed in Schedule A | 50ee9382e0 | FTI Consulting Canada Inc. | Jul 25, 2023 |
| NFC Acquisition GP Inc., NFC Acquisition Corp., and NFC Land Holdings Corp. | 0247f3a2e9 | FTI Consulting Canada Inc. | Jan 17, 2012 |
| Noble Growth Alberta Limited Partnership and Noble Growth Corp. | 017f0a8c88 | Ernst & Young Inc. | Apr 14, 2026 |
| Nordstrom Canada Retail, Inc., Nordstrom Canada Holdings, LLC, Nordstrom Canada Holdings II, LLC, Nordstrom Canada Leasing LP | 39eacf4fb8 | Alvarez & Marsal Canada Inc. | Mar 2, 2023 |
| Norgate Metal Inc. | 1665634ef2 | Ernst & Young Inc. | Nov 23, 2011 |
| North American Fur Auctions Inc., North American Fur Producers Inc., NAFA Properties Inc., NAFA Properties (US) Inc., 3306319 Nova Scotia Limited, NAFA Properties Stoughton LLC, North American Fur Auctions (US) Inc., NAFPRO LLC (Wisconsin LLC), NAFA Europe Co-Operatief UA, NAFA Europe B.V., Daikoku SP.Z OO, and NAFA Polska SP.Z OO | bfdfc537b7 | Deloitte Restructuring Inc. | Oct 31, 2019 |
| NORTH AMERICAN LAMB COMPANY LTD. , CANADA SHEEP AND LAMB FARMS LTD., CANADA SHEEP HOLDINGS LTD., LAMB CLUB MARKETING LIMITED., CANADA LAMB GROWERS LTD., CANADA LAMB PROCESSORS LTD., AND CANINE FARE LTD. | bf31620cea | Ernst & Young Inc. | Aug 8, 2022 |
| North American Lithium Inc. | 59e89ea996 | Raymond Chabot Inc. | May 28, 2019 |
| North American Tungsten Corporation Ltd. | ad774279d4 | Alvarez & Marsal Canada Inc. | Jun 9, 2015 |
| North End United Housing Co-Operative Ltd. | d9b008ce3f | Grant Thornton Limited. | Jan 25, 2012 |
| North Star Manufacturing (London) Limited. | 981d21cfbc | Ernst & Young Inc. | Jan 20, 2010 |
| Northern Silica Corporation, Heemskirk Mining PTY. Ltd., Heemskirk Canada Holdings Limited, Heemskirk Canada Limited, Custom Bulk Services Inc., and HCA Mountain Minerals (Moberly) Limited | 99a8c9d350 | Alvarez & Marsal Canada Inc. | Jun 30, 2020 |
| Northern Transportation Company Limited | de409b8749 | Pricewaterhousecoopers Inc. | Apr 27, 2016 |
| Northstar Aerospace Inc . et al. | aedea921ba | Ernst & Young Inc. | Jun 14, 2012 |
| Norwood Industries Inc. | 99dd982e07 | Ksv Restructuring Inc. | Sep 12, 2025 |
| NOYA HOLDINGS INC. and NOYA CANNABIS INC. | ce86363317 | BDO Canada Limited / BDO Canada Limitée | Nov 6, 2024 |
| Nunavut Iron Ore, Inc., Baffinland Iron Mines Corporation, and 12334992 Canada Inc. | 8b4245037c | FTI Consulting Canada Inc. | May 15, 2026 |
| Oak and Fort Corp., 1282339 B.C. Ltd., Oak and Fort US Group, Inc., Oak and Fort US Enterprise (U.S.), Inc., NYM Merger Holdings LLC and Oak and Fort California, LLC | 5fe6c8da98 | Ksv Restructuring Inc. | Jun 6, 2025 |
| Ocean View Farms Limited | af29016f17 | S. R. Stack & Company (2023) Ltd. | Sep 11, 2025 |
| Oilsands Quest Inc., et al. | be9ac7a4ea | Ernst & Young Inc. | Nov 29, 2011 |
| OLD KENT ROAD FINANCIAL ADMINCO LTD., OKR GOVERNANCE CO. INC., OKR PREMIUM FUND GP I LTD., OKR PREMIUM FUND II GP INC., OKR PREMIUM FUND III GP INC., OLD KENT ROAD INCOME FUND I GP – A INC., OKR DIVERSIFIED FUND I GP INC., OKR INSTITUTIONAL FUND GP I INC., OKR INSTITUTIONAL FUND GP II INC., OKR INCOME FUND SPV GP I INC. | cf581705d9 | Pricewaterhousecoopers Inc. | Mar 7, 2025 |
| Olympus United Funds Corporation/ Corporation de Fonds Unis Olympus | 7bc9c94488 | Richter Advisory Group Inc. | Sep 7, 2011 |
| Omniarch Capital Corporation, Omniarch Management Corporation, Omnicarch Fixed Income Limited Partnership, Omniarch Fixed Income G.P. Ltd. | 8c36be69ac | Ernst & Young Inc. | Jul 15, 2016 |
| Ontario Graphite Ltd. | e010b7c0ca | Deloitte Restructuring Inc. | Feb 12, 2020 |
| OpenHydro Technology Canada Ltd. | 943ef33b9d | Grant Thornton Limited | Nov 7, 2018 |
| OPTI Canada Inc. | 9fba4c8297 | Ernst & Young Inc. | Jul 13, 2011 |
| Orbite Technologies Inc. | 56926a1af3 | Pricewaterhousecoopers Inc. | Apr 28, 2017 |
| ORIGINAL TRADERS ENERGY LTD. | d67d6fd038 | KPMG Inc. | Jan 30, 2023 |
| Otso Gold Corp., Otso Gold OY, Otso Gold AB, 2273265 Alberta Ltd. | 9cb2c34c63 | Deloitte Restructuring Inc. | Dec 3, 2021 |
| Pacific Exploration & Production Corporation, Pacific E&P Holdings Corp., Meta Petroleum Corp., Pacific Stratus International Energy Ltd., Pacific Stratus Energy Colombia Corp., Pacific Stratus Energy S.A., Pacific Off Shore Peru S.R.L., Pacific Rubiales Guatemala S.A., Pacific Guatemala Energy Corp., PRE-PSIE Coöperatief U.A., Petrominerales Colombia Corp. and Grupo C&C Energia (Barbados) Ltd. | fd5ef3d47b | Pricewaterhousecoopers Inc. | Apr 27, 2016 |
| Pacific Shores Resort & Spa Ltd. | 8338f4e37e | Grant Thornton Limited | Oct 24, 2011 |
| Pakit Inc. | 55eb0841f6 | Alvarez & Marsal Canada Inc. | Jul 28, 2011 |
| Paragon Sales Ltd., Langenburg Motors (1967) Ltd. and 616001 Saskatchewan Ltd. | 0e36db26a2 | Glassratner Restructuring Inc. | Feb 20, 2026 |
| Parallel Energy Trust, Parallel Energy Commercial Trust and Parallel Energy Inc. | 3c77c75b2d | KPMG Inc. | Nov 9, 2015 |
| Parkland Airport Development Corporation | 856ff58358 | Deloitte Restructuring Inc. | Nov 29, 2016 |
| Pascan Aviation Inc., Les Structures & Composantes Avtech Inc., 3939421 Canada Inc., 8039879 Canada Inc., Pascan Express Inc., 8039895 Canada Inc., Les Carburants Avtech Inc. | 7db9df9575 | Pricewaterhousecoopers Inc. | Aug 31, 2015 |
| Payless ShoeSource Canada Inc., Payless ShoeSource GP Inc. and Payless ShoeSource LP | e20e9568c0 | FTI Consulting Canada Inc. | Feb 19, 2019 |
| Peavey Industries General Partner Ltd | 881cb6c1f4 | FTI Consulting Canada Inc. | Jan 27, 2025 |
| Pelican International Inc., Pelican US Topco LLC, Confluence Outdoor Inc. | 5f0debcaf9 | FTI Consulting Canada Inc. | Mar 19, 2025 |
| Peraso Technologies Inc | c244440d62 | Ernst & Young Inc. | Jun 3, 2020 |
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| Performance Sports Group Ltd., Bauer Hockey Corp., Bauer Hockey Retail Corp., Bauer Performance Sports Uniforms Corp., BPS Canada Intermediate Corp., BPS Diamond Sports Corp., Easton Baseball/Softball Corp., KBAU Holdings Canada, Inc., Performance Lacrosse Group Corp., PSG Innovation Corp. | f50ba27258 | Ernst & Young Inc. | Oct 31, 2016 |
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| Plant-Based Investment Corp. | 93447f6571 | Msi Spergel Inc | May 1, 2023 |
| Plasco Energy Group Inc., Plasco Trail Road Inc. and Plasco Ottawa Inc. | d1cc40ce70 | Ernst & Young Inc. | Feb 10, 2015 |
| PLURIBUS TECHNOLOGIES CORP. et al. | 62def26dac | Glassratner Restructuring Inc. | Dec 17, 2024 |
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| Polar Holding Ltd. | 0cb7f26a37 | BDO Canada Limited / BDO Canada Limitée | Feb 10, 2023 |
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| Port Capital Development (EV) Inc. and Evergreen House Development Limited Partnership | 9c0ca36696 | Ernst & Young Inc. | May 29, 2020 |
| Portwood Development 3 Limited Partnership, Portwood Development 3 GP Ltd., Portwood Development 4 Limited Partnership, and Portwood Development 4 GP Ltd. | 2172f0c148 | Pricewaterhousecoopers Inc. | Aug 14, 2026 |
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| Prosep Inc. | fb8777aa6b | KPMG Inc. | Oct 28, 2013 |
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| PURCELL BASIN MINERALS INC., BUL RIVER MINERAL CORPORATION, GALLOWAI METAL MINING CORPORATION, GRAND MINERAL CORPORATION, JAO MINE DEVELOPERS LTD., and STANFIELD MINING GROUP OF CANADA LTD. | d2d63e88d2 | Mnp Ltd. | May 29, 2018 |
| Pure Gold Mining Inc. | 08c73b722c | Ksv Restructuring Inc. | Oct 31, 2022 |
| Purewal Blueberry Farms Ltd. | 8f820437f1 | FTI Consulting Canada Inc. | Oct 11, 2018 |
| Pétromont, Société en Commandite | 93f875c241 | Deloitte Restructuring Inc/ Restructuration Deloitte Inc | Mar 10, 2025 |
| QM GP Inc. | aa6991d305 | Alvarez & Marsal Canada Inc. | Jul 29, 2025 |
| Quadriga Fintech Solutions Corp., Whiteside Capital Corporation and 0984750 B.C. Ltd. | c4a99376f7 | Ernst & Young Inc. | Feb 5, 2019 |
| Quality Sterling Group, comprising Quality Rugs of Canada Ltd., Timeline Floors Inc., Ontario Flooring Ltd., Weston Hardwood Design Centre Inc., Malvern Contact Interiors Ltd., Timeline Floor Inc. Ontario Flooring Ltd. Weston Hardwood Design Centre Inc. Malvern Contract Interior Limited Quality Commercial Carpet Corporation Joseph Douglas Pacione Holding Ltd. John Anthony Pacione Holding Ltd. Jopac Enterprises Limited, and Patjo Holding Inc. | 0e92ab62e2 | Rsm Canada Limited | Aug 25, 2023 |
| Quattro Exploration and Production Ltd. | 6cf0833cd0 | Hardie & Kelly Inc. | Sep 8, 2016 |
| Quebec Parmentier Inc., 9465-0850 Quebec Inc., 9490-0388 Quebec Inc.,9440-5818 Quebec Inc.,9440-5776 Quebec Inc.,9450-8405 Quebec Inc, Propur Inc., Marketing SEQ Inc., Gessam Inc. and Legupro Inc. | eefbcbaa03 | Mnp Ltd. | Oct 10, 2023 |
| Quest University Canada | 135c65c6d1 | Pricewaterhousecoopers Inc. | Jan 16, 2020 |
| Quicksilver Resources Canada Inc., 0942065 B.C. Ltd and 0942069 B.C. Ltd. | 6b72d61eab | FTI Consulting Canada Inc. | Mar 8, 2016 |
| Québec Lithium Inc. QLI Métaux Inc. RB Energy Inc. and Sirocco Mining Inc. | d1c79fa1f1 | KPMG Inc. | Oct 14, 2014 |
| Rambler Metals and Mining Canada and 1948565 Ontario Inc. | 653162ce48 | Grant Thornton Limited | Feb 27, 2023 |
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| Razor Energy Corp., Razor Holdings GP Corp., Blade Energy Services Corp., and Razor Royalties Limited Partnership | bc507bcf2a | FTI Consulting Canada Inc. | Feb 28, 2024 |
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| RDFN FUM NATURAL PRODUCTS LTD. AND RDFN FUM NATURAL PRODUCTS INC. | 9863f7d9af | Alvarez & Marsal Canada Inc. | Mar 2, 2026 |
| Rebuts Solides Canadiens Inc., La Compagnie de Recyclage de Papiers MD Inc., Col Sel Transit Inc., Recy-Compact Inc. et Transport de Matières Recyclables Optimum Inc. | 84f4425d98 | Pricewaterhousecoopers Inc. | Feb 3, 2020 |
| Redrock Camps Inc., Sockeye Enterprises Inc., Sweetwater Hospitality Inc. and Baldr Construction Management Inc. | 42a91474b7 | BDO Canada Limited | May 13, 2020 |
| Redstone Investment Corporation | b4502946e8 | Grant Thornton Limited | Mar 28, 2014 |
| Reitmans (Canada) Limited | 0a8440f729 | Ernst & Young Inc. | May 19, 2020 |
| Renin Corp., Renin Corp. ( US ), Kingstar Products (Western) Inc. | 5bbd626d61 | FTI Consulting Canada Inc. | Dec 12, 2011 |
| Roberts Company Canada Limited | fdec269748 | Richter Advisory Group | Jun 29, 2020 |
| Rogers Oil & Gas Inc . | 7977b6677d | Ernst & Young Inc. | Aug 17, 2011 |
| Roman Catholic Episcopal Corporation of St. John | 8a01aa9df3 | Ernst & Young Inc. | May 17, 2022 |
| Rotating Right Inc. | 6c1784595c | Ernst & Young Inc. | Feb 3, 2016 |
| Rothmans, Benson & Hedges Inc. | f4c2a83ac1 | Ernst & Young Inc. | Mar 22, 2019 |
| Royal Helium Ltd., Imperial Helium Corp. and Royal Helium Exploration Limited | fa7e09d049 | Alvarez & Marsal Canada Inc. | Feb 19, 2025 |
| RS Technologies Inc. | 29d9770a7e | FTI Consulting Canada Inc. | Mar 14, 2013 |
| Rubicon Minerals Corporation, 0691403 B.C. Ltd., 1304850 Ontario Inc., Rubicon Minerals Nevada Inc., Rubicon Nevada Corp., Rubicon Alaska Corp. and Rubicon Alaska Holdings Inc. | fb6d0e9e83 | Ernst & Young Inc. | Oct 20, 2016 |
| Résidences du Collège CRP Inc. | 2d787946e5 | Pricewaterhousecoopers Inc. | Dec 17, 2009 |
| S. GUMPERT CO. OF CANADA LTD., GUMPERT REALCO INC., AND GUMPERT HOLDING INC. | cd827a8467 | Ernst & Young Inc. | Sep 22, 2026 |
| Salt Bush Energy Ltd. and 2345141 Alberta Ltd. | 30a9d48e45 | Deloitte Restructuring Inc. | May 19, 2021 |
| Saltwire Network Inc., The Halifax Herald Limited, Headline Promotional Products Limited, Titan Security & Investigation Inc., Brace Capital Limited and Brace Holdings Limited | 23bf62c3ec | Ksv Restructuring Inc. | Mar 13, 2024 |
| San Industries Ltd., Acorn Forest Products Ltd., Axon Lumber Ltd., Coulson Manufacturing 2017 Ltd., San Cedar Direct Sales Ltd., San Forest Products Ltd., San Holdings Inc., Super-Cut Lumber Industries Ltd., 1224676 B.C. Ltd, 1260729 B.C. Ltd, Mountainside Logging Ltd., 1170518 B.C. Ltd., 1175465 B.C. Ltd., San Farming Ltd., San Forest Specialty Ltd., and San Terminals Inc. | a4afcaee39 | Deloitte Restructuring Inc/Restructuration Deloitte Inc | Nov 29, 2024 |
| Sandvine Corporation et al. | b31b34b3d4 | Ksv Restructuring Inc. | Nov 7, 2024 |
| Sanjel Corporation, Sanjel Canada Ltd., Terracor Group Ltd., Suretech Group Ltd., Suretech Completions Canada Ltd., Sanjel Energy Services (USA) Inc., Sanjel (USA) Inc., Suretech Completions (USA) Inc., Sanjel Capital (USA) Inc., Terracor (USA) Inc., Terracor Resources (USA) Inc., Terracor Logistics (USA) Inc., Sanjel Middle East Ltd., Sanjel Latin America Limited and Sanjel Energy Services DMCC | d00bff5d39 | Pricewaterhousecoopers Inc. | Apr 4, 2016 |
| Scanwood Canada Limited | d96d2c2df8 | Green Hunt Wedlake Inc. | Feb 4, 2011 |
| Scierie Gauthier Ltée. | e77b7e93d5 | Raymond Chabot Inc. | Feb 16, 2011 |
| Scotian Halibut Limited | 03c80f7b75 | Grant Thornton Limited | Jul 9, 2015 |
| Seafood 2000 Ltd. | 91a861245a | Mnp Ltd / Mnp Ltée | May 15, 2026 |
| Sears Canada Inc. | 93403d6cc1 | FTI Consulting Canada Inc. | Jun 22, 2017 |
| SEFC Properties Ltd. | 2b3111c16a | Ernst & Young Inc. | Jun 10, 2014 |
| SFP Canada Ltd. | e05a3395e0 | Richter Advisory Group Inc. | Jan 23, 2020 |
| Shaw-Almex Industries Limited and Shaw Almex Fusion, LLC. | 200fbca066 | FTI Consulting Canada Inc. | May 13, 2025 |
| Shoreline Energy Corp. | feb468f767 | Grant Thornton Limited | Apr 13, 2015 |
| Signature Aluminum Canada Inc. | c1afce169f | FTI Consulting Canada Inc. | Jan 29, 2010 |
| SILICYCLE INC. ET 9543-9675 QUÉBEC INC. | 946355842f | Raymond Chabot Inc. | Mar 12, 2025 |
| Silver Streams Homes Inc. | b452ef0ce5 | Grant Thornton Limited | Dec 17, 2013 |
| Simard-Beaudry Construction Inc., Gestion Accuvest Inc., 9054-9999 Quebec Inc., 9147-1730 Quebec Inc., 9232-4656 Quebec Inc. | cf0dd802df | Raymond Chabot Inc. | Jul 8, 2020 |
| SimEx Inc., Iwerks Entertainment, Inc., and SimEx-Iwerks Myrtle Beach, LLC | 489d068078 | Deloitte Restructuring Inc/ Restructuration Deloitte Inc | Jan 19, 2024 |
| Simply Green Home Services Inc., Crown Crest Capital Management Corp., Simply Green Home Services Corp., Crown Crest Capital Trust., Crown Crest Financial Corp., Crown Crest Funding Corp. | 8d01faa3a4 | KPMG Inc. | Nov 9, 2023 |
| Sino-Forest Corporation | 8508c3b25d | FTI Consulting | Mar 30, 2012 |
| SINOBEC GROUP INC. | 7b63ef27bb | Pricewaterhousecoopers Inc. | May 26, 2025 |
| SIRONA PHARMA INC., SUNERA ACREAGE HOLDINGS INC., ACREAGE DEVELOPMENT CORP. and SIRONA FARMS INC. | af734ad0d4 | Ernst & Young Inc. | Nov 21, 2025 |
| Skope Energy Partners | a24b857203 | Ernst & Young Inc. | Nov 27, 2012 |
| SkyLink Aviation Inc. | 25848b0d38 | Duff & Phelps Canada Restructuring Inc. | Mar 8, 2013 |
| Skylink Express Inc. | 635dde9592 | Ksv Restructuring Inc. | Mar 11, 2024 |
| Soccer Express Trading Corp. and Kahunaverse Sports Group Inc. | 0ea11a7275 | Pricewaterhousecoopers Inc. | Apr 30, 2020 |
| Société en commandite Tilly de Laval et Promotions Anne Delisle Inc. | bc2fcc74e4 | Lemieux Nolet Inc. | Feb 14, 2018 |
| Souris Mini Inc., Les Boutiques Souris Mini Inc. et Souris Mini International Inc. | 29075c8ea1 | Richter Advisory Group Inc. | Dec 1, 2017 |
| South Shore Seafoods Ltd., Captain Cooke's Seafood Inc., By The Water Shellfish (2012) Inc., Can-Am Lobster & Shellfish Ltd., South Shore Seafoods International Ltd., Bridge Lobsters Limited., and Arsenault's Fish Mart Inc. | 3c7c3dbd4d | Deloitte Restructuring Inc/Restructuration Deloitte Inc | Sep 21, 2023 |
| Southeast Properties LLC et al. | 5176b871d8 | Ernst & Young Inc. | Mar 30, 2010 |
| Southern Pacific Resource Corp., Southern Pacific Energy Ltd., 1614789 Alberta Ltd., 1717712 Alberta Ltd., and Southern Pacific Resource Partnership. | a9d0c1cb3a | Pricewaterhousecoopers Inc. | Jan 21, 2015 |
| Spartan Bioscience Inc. | 1d5e59789c | Ernst & Young Inc. | Jun 21, 2021 |
| Speakeasy Cannabis Club Ltd. | c28db68f24 | Crowe Mackay & Company Ltd. | Jul 27, 2022 |
| Spectra Premium Industries Inc., Spectra Premium Holdings (USA) Corp., Spectra Premium (USA) Corp., Spectra Premium Properties (USA) Corp., Spectra Premium Taiwan Co. Ltd., Spectra Premium (Shanghai) Automotive Technical Services Co. Ltd. and Spectra Premium (Chongqing) Automotive Services Co. Ltd. | e703d5f3d3 | Ernst & Young Inc. | Mar 10, 2020 |
| Sperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd. | 1b48d802aa | Deloitte Restructuring Inc/Restructuration Deloitte Inc | Nov 28, 2024 |