MF Alliance INC.

Mi-Lend Transport Inc.

Mia Musica Inc.

Mia Sportswear Inc.

Miaga International Inc.

Michael Prangnell Planning Ltd.

Michael Rehmat Financial Services Inc.

Michael White Realties Inc.

Michael Williams Communications Inc.

Michel Simpson & Associates Ltd.

Micro Computer Counselor Inc.

Micro Price Computers J.a.k. Inc.

Microsystems Strategic Alliance of Quebec

Mid/west-Asia Trading Corporation

Middle East Marketing Limited

Midmark Information Systems & Services Ltd.

Mighty Developments Inc.

Migue International Inc.

Miklos Kertesz Auto Inc.

Milby Investments Inc.