Massoud Pourafzal Management Consultants Inc.

Mastech Marketing (1990) Inc.

Match Point Investments Ltd.

Materiaux Levan Inc.

Matthews & Matalanis Small Business Consulting INC.

Maxal Developpement Inc.

Mb Global Strategies Inc.

MBelco Internet Services Inc.

MCA Marine & Cargo Agencies Ltd.

Mcaleer Holdings Inc.

MCG Media enr.

McWANE INT'L J.V.K. NAPPCO INC.

McWARNER MOTORS LTD.

Mec Management Enhancement Corporation

Meder Communications Inc.

Media Mat Equipment Ltd.

Medshop Corporation

Medzone

Meldhah Investments Ltd.

Meridian Containers (canada) Limited