West Arm Truck Lines Ltd.

West Canadian Micrographics Ltd.

West Face Fund Management Inc.

West Fauro Corporation

West Green Harbour Properties Inc.

West Hawk Motors Ltd.

West Region Economic Development Corp.

West-Can Freight Forwarding Ltd.

West-Can Inspection Limited

West-Can Micronization Ltd.

West-Span Dealer Supply Inc.

Westan Holdings Ltd.

Westavia Technologies Ltd.

Westbrook Vehicle Leasing Ltd.

Westburn Development Consultants Ltd.

Westburne Electric Supply Midwest

Westcan Accounting Services Ltd.

Westcan Pharmaceuticals Ltd.

Westeel Division of Vicwest Operating Limited Partnership

Westeel Limited