Columbia Analytics Corporation

Commodity Tax Solutions Inc.

CommonSkys Conferencing Inc.

Comox Valley Investment Corporation

Computer IndustryUSA.com Inc.

Comstat-West Ltd.

Concepts For Canadians Institute

Contech Enterprises Inc.

Continental Family Album Plan Inc.

Continuum Cinema Corporation

ConvertStar Incorporated

Cordless Portacall United Ltd.

Cordova Bay Entertainment Group, Inc.

Coriakin Computer Services Corporation

Cornell Chevrolet Oldsmobile Ltd.

Cornerstone Family Entertainment Corporation

Counterpath Technologies Inc.

Countinghouse Communications Corporation

Cox, Taylor, a Partnership

CPSI Centre for Policy Studies and Informatics