C&E Administrative Services Incorporated

C. Giffin Construction Inc.

C.I.T.S. Systems

C.L. Lees & Associates Ltd.

C.L. Reid Consulting INC.

C.L.A.S.S. Publications and Consulting Services Inc.

C.m. Mitchell Consulting Inc.

C.s. Cable Locators Ltd.

C@*** Constellation (Overseas) Limited

Cabenas Management Services Inc.

Cabot Business Training Ltd.

Caddy Cab Holdings Ltd.

CAE Flightscape Inc.

Cae Professional Services (canada) Inc.

Caernarvon Network Consulting Ltd.

Caldwell O'hearn Inc.

Caldwell O'hearn Rehabilitation Consultants Inc.

Caldwell, O'Hearn Inc.

Calian Communications Systems Ltd.

CALIAN Communications Systems Ltd.