C-Time Co. Ltd.

C-Tpat-Maps Inc.

C-Tran Development Corporation Limited

C-Tran Development Inc.

C-Truck Trucking Limited

C-U Transportation Consultants Inc.

C-U-C Software Canada Inc.

C-UP-C International Co. Ltd.

C-View Strategies Inc.

C-View Strategies, Inc.

C-Way Sound Barbershop Chorus Inc.

C-Yar Corp.

C. & A. Boundouris Inter-Planète Export Import Inc.

C. & A. Kenny Family Holdings Ltd.

C. & A. Lubricants Inc.

C. & B. Dental Laboratories 90 Inc.

C. & B. Service de Consommateur Ltee

C. & Bz Holdings Inc.

C. & C. Clothing Factory Canada Inc.

C. & C. Construction Materials Suppliers Ltd.