M.c.d.s. Informatique 2001 Inc.

M.c.d.s. Logistique Inc.

M.c.m. Enterprises Inc.

M.e. Nash Enterprises Ltd.

M.l.d. Corporate Services Ltd.

M.r. Compass Development Inc.

Maalouf Management Company Inc.

Macbois Holdings Ltd.

Macdag International Equipment Inc.

Macey Consulting Services Inc.

Macleod-North Inc.

Mad Energie Bev Inc.

Magdor Jewellery Inc.

Magnetizer Technologies Canada Inc.

Magra Multi Media Inc.

Mahak International Import-Export Inc.

Makaera Vir 2000 Inc.

Manfred Werner Enterprises Ltd.

Maniamark Systems Ltd.

Manijols Inc.