N-Solv Corporation

N-Solv Heavy Oil Corporation

N-Tel Networks INC.

N-Ti Gta Inc.

N-Times Inc.

N-Tone International Ltd.

N-Vend Inc.

N-VIE SKINCARE SYSTEMS Inc.

N-Viro Systems Canada LP

n-Werkz Inc.

N-Xpress Canada Inc.

N-Zinc Ltd. / N-Zinc Ltée

N-Zymes International Inc.

N. & A. Associates (canada) Limited

N. & A. Graphics Media Ltd.

N. & A. Valu Rent A. Car Systems Inc.

N. & C. Binetti Construction Inc.

N. & E. Gervasi Holdings Inc.

N. & G. Imports Associates Inc.

N. & G. Multinational Appraisal Services Ltd.