C.e. Heath Canada Inc.

C.e.l. Electronics (1982) Ltd.

C.f.j. Jewellery Limited

C.h. Robinson Fresh Factor, Inc.

C.h.a. Exports Ltd.

C.h.j. Geospatial Consulting Canada, Inc.

C.l. Holdings Limited

C.l.p. Holdings Ltd.

C.m.f. Western Ltd.

C.m.p. Oil & Gas Inc.

C.p.c. Canadian Power Contractors Inc.

C.r.a. Collateral Recovery & Administration Inc.

C.T. Directional Services Inc.

C.v.r. Lighting Distributors Ltd.

C2k Technology Group Ltd.

C3 Envirotech Solutions

C4i Consultants Inc.

C8 Venture Capital Inc.

C9t Consultancy Services Inc.

Caamora Corporation Ltd.