R. Wave Technology Inc.

R.a. Taylor Franchise Consultants Inc.

R.b.p. Chemical Limited

R.C.F. Specialized Services Inc.

R.d.m. Glass Systems Ltd.

R.E. Millward and Associates

R.e.d. Restaurant Equipment Distributors Of Canada Limited

R.e.s.p.c.o. Educational Savings Plan Consultants (canada) Inc.

R.f. Microwave Ltd.

R.f.e. Ltd.

R.i.s. Investments Limited

R.j.a. Construction Limited

R.j.s. Security & Tracking Systems Corporation

R.l. Leonard Consultants Ltd.

R.m. Roberts Automotive Sales Ltd.

R.N. Kennedy Holdings Inc.

R.N. McDougall Associates

R.p. Adams Company, Ltd.

R.p. Insurance Adjusters Inc.

R.r.x. Resources Ltd.