Machine Control Systems Ltd.

MacKinnon Transport Inc.

Maddock Group Inc.

Maddocks Engineering Ltd.

Maine Mining Polymers Inc.

Mandel Scientific Company Inc.

Maridian Corporation

Markel Professional Transport Training Inc.

Marnico Holdings Inc.

Mbl Microcomputers Inc.

Mecoda Tek Limited

Mediavention Inc.

Medteq Solutions Ca Ltd.

Melitron Corporation

Memories Home & Gift

Memory Bank Advertising Inc.

Men's Helpline Corporation

MERAK Systems Corporation

Mertens & Mac Neil Geophysical Ground Surveys Ltd.

Metalumen Manufacturing Inc.