| Canada | 1057863 BC Ltd., Northern Resources Nova Scotia Corporation, Northern Pulp Nova Scotia Corporation, Northern Timber Nova Scotia Corporation, 3253527 Nova Scotia Limited, 3243722 Nova Scotia Limited and Northern Pulp NS GP ULC | 6091c36d2f | Ernst & Young Inc. | Jun 19, 2020 |
| Canada | 1357686 Alberta Ltd. | abb0af5926 | Ernst & Young Inc. | Aug 24, 2012 |
| Canada | 4519922 Canada Inc. | 658f59275d | Ernst & Young Inc. | Dec 8, 2014 |
| Canada | 632738 Alberta Ltd. | 91fadd8c79 | Ernst & Young Inc. | Feb 19, 2016 |
| Canada | 6926614 Canada inc. et 6929818 Canada inc. | 394e7934d1 | Ernst & Young Inc. | Nov 6, 2013 |
| Canada | 7037163 Canada inc. et Varennes Cellulosic Ethanol LP | d6893591f6 | Ernst & Young Inc. | Mar 11, 2025 |
| Canada | 9869247 Canada Limited (d.b.a. Safari Flower Company) and GN Ventures Ltd. | dfcbc68992 | Ernst & Young Inc. | Jan 12, 2024 |
| Canada | Acerus Pharmaceuticals Corporation | 09c8ae8233 | Ernst & Young Inc. | Jan 26, 2023 |
| Canada | Advance Engineered Products Ltd. | 4812264227 | Ernst & Young Inc. | Apr 10, 2015 |
| Canada | AGRACITY CROP & NUTRITION LTD. et. al. | cd69ec354c | Ernst & Young Inc. | Dec 11, 2025 |
| Canada | Armtec Infrastructure Inc., Armtec Holdings Limited, Durisol Consulting Services Inc., Armtec US Limited, Inc. and Armtec Limited Partner Corp. | 66c9b2ad12 | Ernst & Young Inc. | Apr 29, 2015 |
| Canada | Ascent Industries Corp., Agrima Botanicals Corp., Bloom Holdings Ltd., Bloom Meadows Corp., Agrima Scientific Corp., Pinecone Products Ltd., West Fork Holdings NV Inc. | 2805a02c8c | Ernst & Young Inc. | Mar 1, 2019 |
| Canada | Atallah Group Inc. | c983b4fb0b | Ernst & Young Inc. | Sep 12, 2025 |
| Canada | Atcon Construction Corporation Inc. | d302125d20 | Ernst & Young Inc. | Mar 2, 2010 |
| Canada | Azure Dynamics Corporation | 3b4557749a | Ernst & Young Inc. | Mar 26, 2012 |
| Canada | Big Sky Farms Inc., Drycast Systems Inc. and Big Sky Management Consulting Corp. | 56991fa045 | Ernst & Young Inc. | Nov 10, 2009 |
| Canada | Bluberi Jeux et Technologies Inc. / Bluberi Gaming Technologies Inc., Bluberi Group Inc., Bluberi USA, Inc. | c104289449 | Ernst & Young Inc. | Nov 12, 2015 |
| Canada | Bois D'œuvre Cedrico Inc. | f404ce8b93 | Ernst & Young Inc. | Dec 13, 2011 |
| Canada | Bondfield Construction Company Limited, 950504 Ontario Inc., 352021 Ontario Limited, 2433485 Ontario Inc. and 2433486 Ontario Inc. | b79de5f756 | Ernst & Young Inc. | Apr 3, 2019 |
| Canada | Boreal Capital Partners Ltd. JRB-331 Sheddon Holdings Ltd., 2123068 Ontario Limited, JRB-109 Reynolds Holdings Ltd., JRB-339 Church Holdings Ltd., JRB-147 Church Holdings Ltd. | 96d06abbb1 | Ernst & Young Inc. | Nov 25, 2021 |
| Canada | CannTrust Holdings Inc, CannTrust Inc., CTI Holdings (Osoyoos) Inc. and Elmcliffe Investments Inc. | 3dc4904ed7 | Ernst & Young Inc. | Mar 31, 2020 |
| Canada | Carillion Canada Inc. | ff23043973 | Ernst & Young Inc. | Jan 25, 2018 |
| Canada | Cequence Energy Ltd. and 1175043 Alberta Ltd. | 2588dc590a | Ernst & Young Inc. | May 29, 2020 |
| Canada | Choom Holdings Inc. Choom BC Retail Holdings Inc; 2151414 Alberta Ltd.; 2688412 Ontario Inc.; Phivida Holdings Ltd | 552c4a1344 | Ernst & Young Inc. | Apr 22, 2022 |
| Canada | CHRISTENSON EQUITIES LTD. et. al | 788a1d7bcf | Ernst & Young Inc. | Oct 17, 2025 |
| Canada | Cirque Du Soleil Canada Inc. et al. | 296d2ee592 | Ernst & Young Inc. | Jun 30, 2020 |
| Canada | Connacher Oil and Gas Limited | 3abc59fc08 | Ernst & Young Inc. | May 17, 2016 |
| Canada | Cougar Oil and Gas Canada Inc. | 9c83834224 | Ernst & Young Inc. | Feb 3, 2012 |
| Canada | Cover-All Holding Corp. et al. | 38c548e4fb | Ernst & Young Inc. | Mar 24, 2010 |
| Canada | Crystallex International Corporation | b28ab3a2b0 | Ernst & Young Inc. | Dec 23, 2011 |
| Canada | Darwynn Ltd. | 50a1800f22 | Ernst & Young Inc. | Feb 26, 2026 |
| Canada | Data & Audio-Visual Enterprises Holdings Inc., Data & Audio-Visual Enterprises Wireless Inc., and 8440522 Canada Inc. | ebfe1ea5db | Ernst & Young Inc. | Sep 30, 2013 |
| Canada | Donmar Properties Ltd. 10058984 Manitoba Ltd. | 4544dc9c87 | Ernst & Young Inc. | Apr 18, 2023 |
| Canada | Donnelly Holdings Ltd, Academic Public House Enterprises Ltd., Barber & Co Enterprises Ltd., Belfast Love Enterprises Ltd, Bomber Investments Ltd., Butcher & Bullock Enterprises Ltd., Cinema Public House Ltd., Clough Club Enterprises Ltd., Death & Taxes Enterprises Ltd., Donnelly Hospitality Management Co., Donnelly Public Houses Inc., Granville Room Enterprises Ltd., Hello Goodbye Enterprises Ltd., Hi-Standard Cleaning Co Ltd., Isabelle’s Enterprises Ltd., Lamplighter Enterprises Ltd., Sing Sing Beer Bar Enterprises Ltd., Stock Room Enterprises Ltd., Three Brits Enterprises Ltd., Wairus Enterprises Ltd. | 377754d2e9 | Ernst & Young Inc. | May 23, 2023 |
| Canada | Duchesne et Fils Ltée | 989598834f | Ernst & Young Inc. | Jan 15, 2026 |
| Canada | DUVALTEX INC., DUVAL ACQUISITION INC., DUVALTEX (US), INC., DUVALTEX (CANADA) INC., DUVALTEX (AMERICA), INC., LES LAINAGES VICTOR LTÉE ET ARMFOAM INC. | c2689bbfa9 | Ernst & Young Inc. | Dec 14, 2023 |
| Canada | EncoreFX Inc. | 9c6fc26976 | Ernst & Young Inc. | Mar 30, 2021 |
| Canada | ENDOCEUTICS INC., ENDOCEUTICS PHARMA (MSH) INC., ENDOCEUTICS PHARMA (QUÉBEC) INC. ENDOCEUTICS PHARMA (USA) INC. ENDOCEUTICS SA | baaa4ef113 | Ernst & Young Inc. | Sep 26, 2022 |
| Canada | Ernest Enterprises (Mtl) Ltd. / Les Entreprises Ernest (Mtl) Ltée | 062b77bba5 | Ernst & Young Inc. | Sep 4, 2020 |
| Canada | Essar Steel Algoma Inc., Essar Tech Algoma Inc., Essar Steel Algoma (Alberta) ULC, Cannelton Iron Ore Company and Essar Steel Algoma Inc. USA | bfcfdba03a | Ernst & Young Inc. | Nov 9, 2015 |
| Canada | Farley Windoor Ltd. and Farley Windows, U.S.A. Inc. | 4e20f20a3a | Ernst & Young Inc. | Nov 30, 2012 |
| Canada | Flowr Corporation | 704aa431ef | Ernst & Young Inc. | Oct 20, 2022 |
| Canada | Foundation Mortgage Corporation and Foundation Mortgage "2" Corporation | 51858a9c57 | Ernst & Young Inc. | Jul 5, 2012 |
| Canada | Freshlocal Solutions Inc. Sustainable Produce Urban Delivery Inc. 569672 BC Limited Organics Express Inc. Mainland Fresh Distribution Inc. Food-X Urban Delivery Inc. Food-X Technologies Inc. Food-X Technologies GP Inc. Food-X Technologies (eGMS) Inc. Be Fresh (AB) Inc. Blush Lane Organic Produce Ltd. FoodX Technologies SA Food-X Technologies Limited Partnership | 2ffa20ad55 | Ernst & Young Inc. | May 16, 2022 |
| Canada | GASFRAC Energy Services Inc., GASFRAC Services GP Inc., GASFRAC Energy Services (US) Inc., GASFRAC US Holdings Inc., and GASFRAC Inc. | 232193ef80 | Ernst & Young Inc. | Jan 15, 2015 |
| Canada | Ghana Gold Corporation | c707d074fb | Ernst & Young Inc. | May 9, 2013 |
| Canada | Glenogle Energy Inc., 1651558 Alberta Ltd. and Glenogle Energy LP | 78e4de2766 | Ernst & Young Inc. | Sep 8, 2020 |
| Canada | 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 |
| Canada | Green Growth Brands Inc., GGB Canada Inc., Green Growth Brands Realty Ltd. and Xanthic Biopharma Limited | 20516d6239 | Ernst & Young Inc. | May 20, 2020 |
| Canada | GREEN IMPACT PARTNERS INC. et. al. | f36220d882 | Ernst & Young Inc. | Feb 4, 2026 |
| Canada | Harbour View Capital Inc. | 089862f1ca | Ernst & Young Inc. | May 8, 2013 |
| Canada | Harvest Capital Management Inc., 1252064 Alberta Ltd., and 1330075 Alberta Ltd. | 55e9b6de52 | Ernst & Young Inc. | Jun 7, 2012 |
| Canada | Harvest Fraser Richmond Organics Ltd. | 69a1b7bd3d | Ernst & Young Inc. | Oct 12, 2018 |
| Canada | Harvest Group GP Corporation and 1610822 Alberta Ltd. | c86850a774 | Ernst & Young Inc. | Aug 24, 2012 |
| Canada | Hollinger Canadian Publishing Holdings Co. | f7c1cba64b | Ernst & Young Inc. | Dec 10, 2009 |
| Canada | Independent Energy Corp. | 7296f29c1b | Ernst & Young Inc. | Jun 22, 2023 |
| Canada | 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 |
| Canada | INTELGENX TECHNOLOGIES CORP. and INTELGENX CORP. | 86d68239e4 | Ernst & Young Inc. | May 17, 2024 |
| Canada | Island Fisherman's Co-operative Association Limited / Association Cooperative Des Pecheurs de L'Ile Limitee | 66fdc09883 | Ernst & Young Inc. | Aug 12, 2026 |
| Canada | 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 |
| Canada | Kaisen Energy Corp. | 7f9e6737c7 | Ernst & Young Inc. | Dec 8, 2021 |
| Canada | Kyoto Fuels Corporation | 402942574b | Ernst & Young Inc. | Apr 30, 2014 |
| Canada | LABORATOIRES C.O.P. INC., 9327-6269 QUEBEC INC., IDEAL PROTEIN OF AMERICA, INC. AND PHARMALAB INC. | e5ee1eedae | Ernst & Young Inc. | Aug 15, 2023 |
| Canada | Landdrill International Inc. et al. | 7c5ee14d29 | Ernst & Young Inc. | Aug 31, 2012 |
| Canada | Laurentian University of Sudbury | c15639789c | Ernst & Young Inc. | Feb 1, 2021 |
| Canada | Legacy Communities Inc. et al. | 1289e33c13 | Ernst & Young Inc. | Dec 21, 2011 |
| Canada | Liberty Crossing General Partner Inc. | 9e52b50596 | Ernst & Young Inc. | Aug 24, 2012 |
| Canada | Lightbox Enterprises Ltd | 40c9afd7ec | Ernst & Young Inc. | Nov 24, 2022 |
| Canada | Marine Drive Properties LTD., Wyndansea Development Corporation and Wyndansea Hotel Inc. | 850cbc27ad | Ernst & Young Inc. | Jan 6, 2015 |
| Canada | 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 |
| Canada | Midnight Integrated Financial Inc., Tower Adventures Ltd., Booker Adventure Corp., and Comstock Adventure Corp. | d54b41f5f8 | Ernst & Young Inc. | Dec 5, 2022 |
| Canada | Mongolia Minerals Corporation | 78e585cd61 | Ernst & Young Inc. | Jun 16, 2014 |
| Canada | NewPage Port Hawkesbury Corp. | b6271b5394 | Ernst & Young Inc. | Sep 9, 2011 |
| Canada | Noble Growth Alberta Limited Partnership and Noble Growth Corp. | 017f0a8c88 | Ernst & Young Inc. | Apr 14, 2026 |
| Canada | Norgate Metal Inc. | 1665634ef2 | Ernst & Young Inc. | Nov 23, 2011 |
| Canada | 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 |
| Canada | North Star Manufacturing (London) Limited. | 981d21cfbc | Ernst & Young Inc. | Jan 20, 2010 |
| Canada | Northstar Aerospace Inc . et al. | aedea921ba | Ernst & Young Inc. | Jun 14, 2012 |
| Canada | Oilsands Quest Inc., et al. | be9ac7a4ea | Ernst & Young Inc. | Nov 29, 2011 |
| Canada | Omniarch Capital Corporation, Omniarch Management Corporation, Omnicarch Fixed Income Limited Partnership, Omniarch Fixed Income G.P. Ltd. | 8c36be69ac | Ernst & Young Inc. | Jul 15, 2016 |
| Canada | OPTI Canada Inc. | 9fba4c8297 | Ernst & Young Inc. | Jul 13, 2011 |
| Canada | Peraso Technologies Inc | c244440d62 | Ernst & Young Inc. | Jun 3, 2020 |
| Canada | 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 |
| Canada | Petroflow Energy Ltd. | 079a84e902 | Ernst & Young Inc. | Sep 17, 2010 |
| Canada | Pharmhouse Inc. | 1e9acae640 | Ernst & Young Inc. | Sep 15, 2020 |
| Canada | PHOENA HOLDINGS INC., PHOENA INC., ELMCLIFFE INVESTMENTS INC., ELMCLIFFE INVESTMENTS [NO. 2] INC., and CTI HOLDINGS (OSOYOOS) INC. | 9830027602 | Ernst & Young Inc. | Apr 1, 2023 |
| Canada | Plasco Energy Group Inc., Plasco Trail Road Inc. and Plasco Ottawa Inc. | d1cc40ce70 | Ernst & Young Inc. | Feb 10, 2015 |
| Canada | Port Capital Development (EV) Inc. and Evergreen House Development Limited Partnership | 9c0ca36696 | Ernst & Young Inc. | May 29, 2020 |
| Canada | Pride Group Holdings Inc. | 855ff80b16 | Ernst & Young Inc. | Mar 27, 2024 |
| Canada | Quadriga Fintech Solutions Corp., Whiteside Capital Corporation and 0984750 B.C. Ltd. | c4a99376f7 | Ernst & Young Inc. | Feb 5, 2019 |
| Canada | RCR International Inc. and WJ Dennis & Company | 48a4f1a885 | Ernst & Young Inc. | Nov 21, 2017 |
| Canada | Reitmans (Canada) Limited | 0a8440f729 | Ernst & Young Inc. | May 19, 2020 |
| Canada | Rogers Oil & Gas Inc . | 7977b6677d | Ernst & Young Inc. | Aug 17, 2011 |
| Canada | Roman Catholic Episcopal Corporation of St. John | 8a01aa9df3 | Ernst & Young Inc. | May 17, 2022 |
| Canada | Rotating Right Inc. | 6c1784595c | Ernst & Young Inc. | Feb 3, 2016 |
| Canada | Rothmans, Benson & Hedges Inc. | f4c2a83ac1 | Ernst & Young Inc. | Mar 22, 2019 |
| Canada | 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 |
| Canada | S. GUMPERT CO. OF CANADA LTD., GUMPERT REALCO INC., AND GUMPERT HOLDING INC. | cd827a8467 | Ernst & Young Inc. | Sep 22, 2026 |
| Canada | SEFC Properties Ltd. | 2b3111c16a | Ernst & Young Inc. | Jun 10, 2014 |
| Canada | SIRONA PHARMA INC., SUNERA ACREAGE HOLDINGS INC., ACREAGE DEVELOPMENT CORP. and SIRONA FARMS INC. | af734ad0d4 | Ernst & Young Inc. | Nov 21, 2025 |
| Canada | Skope Energy Partners | a24b857203 | Ernst & Young Inc. | Nov 27, 2012 |
| Canada | Southeast Properties LLC et al. | 5176b871d8 | Ernst & Young Inc. | Mar 30, 2010 |
| Canada | Spartan Bioscience Inc. | 1d5e59789c | Ernst & Young Inc. | Jun 21, 2021 |
| Canada | 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 |
| Canada | Stantive Technologies Group Inc., 2441808 Ontario Inc., 2509876 Ontario Inc. and 1940857 Alberta Ltd. | de8799f164 | Ernst & Young Inc. | Feb 25, 2019 |
| Canada | Strateco Resources Inc. | 121183d0af | Ernst & Young Inc. | Jun 9, 2015 |
| Canada | SunEdison Canadian Construction LP, SunEdison Canadian Construction GP Corp., SunEdison Canada Origination LP, SunEdison Canada Origination GP Corp., SunEdison Power Canada Inc., et al | a36b506a98 | Ernst & Young Inc. | Oct 27, 2016 |
| Canada | TBS Acquireco Inc., The Bargain! Shop Holdings Inc. and TBS Stores Inc. | ae39c19263 | Ernst & Young Inc. | Feb 26, 2013 |
| Canada | Teal-Jones Group | f83c1cc28b | Ernst & Young Inc. | Apr 25, 2024 |
| Canada | Terrace Bay Pulp Inc. | 7549539ee4 | Ernst & Young Inc. | Jan 25, 2012 |
| Canada | TGF Acquisition Parent Ltd., Sun Rich Fresh Foods Inc. & Tiffany Gate Foods Inc. | 9e05ca0051 | Ernst & Young Inc. | Feb 17, 2021 |
| Canada | The Aldo Group Inc., Southwest Capital Holdings Inc., Aldo U.S. Inc., Aldo Marketing LLC, Aldo Shoes West Forty Second, LLC, Aldo 1125 Third Ave Corp., 1230 Avenue of the Americas LLC, Aldo 5th Ave. Inc. and Aldo 250 West 125 Inc. | f69508cb9d | Ernst & Young Inc. | May 7, 2020 |
| Canada | U.S. Steel Canada Inc. | 44e87cdab3 | Ernst & Young Inc. | Sep 16, 2014 |
| Canada | UrtheCast Corp., UrtheCast International Corp., Urthecast USA Inc, 1185729 B.C. Ltd. et al. | efd5024e67 | Ernst & Young Inc. | Sep 4, 2020 |
| Canada | Valeo Pharma Inc., VPI Pharmaceuticals Inc./VPI Pharmaceutiques Inc., and Valeo Pharma Corp. | ba6fc013f5 | Ernst & Young Inc. | Oct 1, 2024 |
| Canada | Vanguard Shipping (Great Lakes) Ltd. and Vanship Ltd. | 99708fb261 | Ernst & Young Inc. | Mar 21, 2012 |
| Canada | VBI Vaccines Inc., Variation Biotechnologies Inc., VBI Vaccines (Delaware) Inc., Variation Biotechnologies (US), Inc., SciVac Ltd., SciVac Hong Kong Ltd. and VBI Vaccines B.V | fabcf753c7 | Ernst & Young Inc. | Jul 30, 2024 |
| Canada | Veris Gold Corporation | 461ba40b68 | Ernst & Young Inc. | Jun 9, 2014 |
| Canada | Vitasave Wellness Inc. | 933fc86ab6 | Ernst & Young Inc. | Sep 8, 2026 |
| Canada | Walton International Group Inc. et al. | ae8304e0e7 | Ernst & Young Inc. | Apr 28, 2017 |
| Canada | White Birch Paper Company | 7dd84f2421 | Ernst & Young Inc. | Feb 24, 2010 |
| Canada | Wolverine Energy And Infrastructure Inc., Wolverine Equipment Inc., Wolverine Construction Inc., HD Energy Rentals Ltd., In-Line Production Testing Ltd., BHW Employment Services Inc., Flo-Back Equipment Inc., Liberty Energy Services Ltd., and Western Canadian Mulching Ltd. | 3a47c4f3f4 | Ernst & Young Inc. | Nov 30, 2023 |
| Canada | ZENABIS GLOBAL INC., ZGI ACQUISITION CORP., ZENABIS INVESTMENTS LTD., ZENABIS REAL ESTATE HOLDINGS LTD., ZENABIS ANNACIS LTD., ZENABIS ATHOLVILLE LTD., ZENABIS STELLARTON LTD., ZENABIS HOUSING LTD., ZENABIS IP HOLDINGS LTD., ZENABIS RETAIL HOLDINGS LTD., ZENABIS VENTURES INC., ZENABIS OPERATIONS LTD., ZENABIS LTD., VIDA CANNABIS (CANADA) LTD., ZENABIS HEMP COMPANY LTD., ZEN CRAFT GROW LTD. | 7600261765 | Ernst & Young Inc. | Jun 17, 2022 |