D. & P. Demers International Carriers Corporation

D. & P. Environmental Products Inc.

D. & P. Farrar Investments Ltd.

D. & R. Ready and Custom Made Drapery Ltd.

D. & S. Drugs Inc.

D. & S. Environmental Inc.

D. & S. Farm Machinery Company Limited

D. & S. Gill Investments Inc.

D. & S. Jeunesse Educational Products Ltd.

D. & T. Conner Holdings Inc.

D. & T. Moser Limited

D. & V. Telecomm Solutions International Inc.

D. & X. Scrap Metal Inc.

D. & Y. Options Inc.

D. A. A. Metal Works Inc.

D. A. Bullock & Associates Limited

D. A. Campbell Amusements Limited

D. A. Girodat Sales Limited

D. A. R. E. Dahan Automated Robotics Equipment Inc.

D. Alastair Mackay Management Ltd.