S G S Canada Inc.

S-8051 Holdings Ltd.

S-MATRIX Enterprises Inc.

S-Qube Wireless Ltd.

S. Qube International Inc.

S.a. Wooding Consultants Inc.

S.C.C Northwest Mfg Ltd.

S.e.p.c. Construction Inc.

S.f.c. Services Ltd/ltee

S.h.r.m. Holdings Ltd.

S.I.S. Pulp & Paper Trading Inc.

S.j.g. Productions Limited

S.k. Lacombe Consulting Inc.

S.k.m. Holdings Limited

S.l. Canada Packaging Machine Inc.

S.L. Feldman & Associates Ltd.

S.n.s. Equities Limited

S.p. Richards Co. Canada Inc.

S.p.c. Service Printing Centres Inc.

S.R. Magown and Associates Ltd.