Northern Globe Building Materials, Inc.

Northern Globe Holdings Company Inc.

Northern Graphite Corporation.

Northern Lights Exercise Corp.

Northern Lights Fitness Products Inc.

Northern Radio & Wireless Corporation

Norval Forest Products (usa) Inc.

Norval Forest Products Ltd.

Numed Canada Inc.

Ohwistha Capital Corporation

Okwari Resources Inc.

Onake Corporation

Openbox Solutions Incorporated

Organisation de Productions Educom Inc.

Os Plastics Inc.

P. & L. Classic Windows Inc.

PaccaWeb Inc.

Pachyderm Investment Corporation

Palleon Electronics Canada Ltd.

Palleon Electronics Limited