H-Wave Canada Health Care Products Inc.

H-Y Manufacturing Ltd.

H. & A. Selmer Ltd.

H. & B. Shapiro Investments Inc.

H. & B. Web Services Canada Corp.

H. & B. Winton Building Limited

H. & C. Friesen Holdings Ltd.

H. & D. Topco Inc.

H. & F. Int'l. Logistics Canada,Inc.

H. & F. Nationwide Complete Automotive Service Limited

H. & G. Transmission Ltd.

H. & H. International Entertainments Incorporated

H. & H. Oriental Foods & Hardware Centre Inc.

H. & H. Power Systems INC.

H. & K. Clinical Services Inc.

H. & K. Mobile Services Inc.

H. & K. Rosista Process Inc.

H. & L. Accounting Ltd.

H. & L. Bilateral Design Inc.

H. & L. Concept Inc.