C&M Holdco Inc.

C,K & W. Building Maintenance Service Inc.

C-Clear Packaging Ltd.

C-Five Canada Inc.

C-I-L Film And Packaging Inc.

C-I-L Inc.

C-I-L Paints Inc.

C-I-L Polymers Inc.

C-I-L Sulphur Products Inc.

C-UP-C International Co. Ltd.

C. & G. Express Inc.

C. & W. Micro Services Inc.

C. Andrew Smith Associates Inc.

C. Good Times Management Inc.

C. Good Times Realty I. Inc.

C. Good Times Realty III Inc.

C. Good Times Realty Inc.

C. Good Times Realty IV Inc.

C. Good Times Realty IX Inc.

C. Good Times Realty V. Inc.