C-Tar International Inc.

C. & B. Dental Laboratories 90 Inc.

C. A. Consumer Cellular Phone Center Inc.

C. A. Gagne Petroleum Inc.

C. A. I. Softdesign Inc.

C.a. Consumer Automobile Ltd.

C.a. Consumer Leasing Ltd.

C.a.r.e. Mufflers Inc.

C.B.M.- Rochelier Inc.

C.B.N. One of the Boys Apparel Inc.

C.c.i. Coge Consultants Inc.

C.f. Universal Forestry Inc.

C.h.m. Architectural Product Ltd.

C.n. Ronntex Investments Inc.

C.p.f. Caravane de Pates Fraiches Inc.

C.r.s. / Vamic Inc.

C.s.b.w. Inc.

C.t.a. Canadian Toy Agencies Inc.

C.w.i. International Inc.

C3gateways Services Inc.