Excela Associates Inc.

Excelectronic Inc.

Excell Child And Youth Development Non-Profit Corp

Excell Logging & Perforating Ltd.

Excell Specialty Ltd.

Excell Ventilation & Metal Fabrication Ltd.

Excellence Cabinets Ltd.

Excellent Resources Inc.

Excelsior Management & Consulting Inc.

Exchange Financial Services Inc.

Exchanger Industries, a division of Premetalco Inc.

Exclusive Commercial Opportunities Canada Inc.

Exclusively Cruises Canada Ltd.

Exco Energy Ltd.

Execomp Management Ltd.

Executive Flight Centre Fuel Services Ltd.

Executive House Motor Inn Of Canada Ltd.

Executive Links Inc.

Executive Millwork Inc.

Executive Officers Club Canada Inc.