Filmsport Fitness Productions Inc.

Filmsport International Inc.

Filmsport Marketing Inc.

Filmsport Productions Inc.

Finalco Securities Canada Limited

FinCan WTG Canada Inc.

FinCan WTG Invest Inc.

FinCan WTG Management Inc.

Fincotte Manufacturing Ltd.

Finec Trade Ltd.

FineLine Communications

Finmac Lumber Limited

Finn Woodworks MB Ltd.

Finnskoga Play Systems Inc.

Finvic International Canada Ltd.

Fire-Tech Systems Inc.

Firefly Transport Inc.

First Aid Training Centre - CRC

First Canadian Benefits Management Inc.

First Canadian Construction & Development Ltd.