C-3 International Inc.

C-Axis Technology (Canada) Ltd.

C-I-L Inc.

C-Mac Acquisitions 1994 Inc.

C-MAC Cornwall Inc.

C-Mac d'Amérique, Inc.

C-MAC Electronic Global Solutions Inc.

C-Mac Ems Inc.

C-MAC Kanata Inc.

C-MAC Network Systems (Montreal) Inc.

C-Mac R. & D. Inc.

C. & P. Consultants Inc.

C. & P. Silk Flowers Co. Inc.

C. & Q. Green Food Development Center Inc.

C. & W. Periodontal Services (canada) Inc.

C. & W. Periodontal Services Inc.

C. B. R. S. Inc.

C. B. S. Mercantile (canada) Inc.

C. Cook Holdings Inc.

C. de C. Fashions Inc.