M.a. Cooper Holdings Inc.

M.a.f. Energy Investments Inc.

M.b. Home Energy Loss Surveys Inc.

M.b. Miner Safety Consultants Ltd.

M.c.c. Investments Ltd.

M.c.d. Wood Finishings Inc.

M.c.i. Medical Clinics Inc.

M.d.m. Emerge Clinics Of Canada Inc.

M.e.c.c. Software Inc.

M.g.b.i.s. Holdings Ltd.

M.g.g. Investment Holdings Inc.

M.g.r. International Travel (canada) Inc.

M.i. Cables Limited

M.i.m. (canada) Inc.

M.o.d. Diamonds Ltd.

M.O.P. Enterprises, Inc.

M.t. Laurentienne Inc.

M.t.e. Touring Co. Ltd.

M.t.m. Planning Limited

M/a-Com Limited