e-Scotia Commerce Holdings Limited

e-Scotia.com Inc.

E-SELLDIRECT.COM Inc.

E-Smartz Interactive Media Corp.

E-Space Connexions Inc.

E-Z-Go Canada Limited

E-Zone (vancouver) Inc.

e-Zsigma Canada Inc.

e-Zsigma (Canada) Inc.

E. & E. Capital Funding Inc.

E. & S. Currie Limited

E. & Y. Quality Plastics Inc.

E. Corp.

E. D. & F. Man Canada Inc.

E. D. & F. Man Cocoa Canada Ltd.

E. D. & F. Man Cocoa Products Ltd.

E. D. Lareau Limited

E. F. C. Environmental Sciences Limited

E. G. & G. Canada Ltd.

E. G. West & Company Limited