E Daly Consulting Group Inc.

E-Biotic Solutions Inc.

E-Cubed Media Synthesis Inc.

E-Dcm Solutions Inc.

E-Fong Canada Inc.

e-Gixx Media Corporation

e-Global Strategies and Development, Ltd.

E-Pavilions.com Communications Inc.

e-Pera Corp.

E-Rider Inc.

e-Shades Canada Inc.

E-Stores Direct Corporation

E-tech Computers Inc.

E-Vestcorp Technologies Inc.

E-xact Transactions Canada Ltd.

E-Xact Transactions (Canada) Ltd.

E. & B. Canada Resources Ltd.

E. & B. Mines Ltd.

E. & B. Petro Corp.

E. A. Morris Distributors Limited