M. & R. Plastics Canada Inc.

M. P. G. Investment Corporation Limited

M.l.m. Marine Inc.

M.P.I.Q.C. inc.

Mad Moose Television Inc.

Magmar Computer Systems Inc.

Magshar Holdings Inc.

Maguisami Holdings Inc.

Majestic Wings Inc.

Marbaw International Nickel Corporation

Marport C-Tech Ltd.

Marzcorp Oil & Gas Inc.

Material Resource Recovery S.r.b.p. Inc.

Matrix Coatings Inc.

Matte Parking System Company Limited

Maxsa Technology Corporation Ltd.

Mayfred Canada Ltd.

Mazis Holdings Inc.

Mc & S. Thermal Services Inc.

Menard Bros. Limited