H-I-Tours Inc.

H-KIN Inc.

H-Less Body, Inc.

H-One Freight Carrier Inc.

H-S Tool & Parts Inc.

H-Wave Canada Health Care Products Inc.

H-Y Manufacturing Ltd.

H. & A. Bundle Of Basics Baby Services Inc.

H. & A. Futurity Inc.

H. & A. Kamali Investments Ltd.

H. & A. Knitting Mill Inc.

H. & A. Management Ltd.

H. & A. Scrap Ltd.

H. & A. Selmer Ltd.

H. & B. Shapiro Investments Inc.

H. & B. Sports Enterprises Inc.

H. & B. Web Services Canada Corp.

H. & B. Winton Building Limited

H. & C. Friesen Holdings Ltd.

H. & C. Trading Co. Ltd.