Canam Telecom Incorporated

Candela Marketing & Communications Inc.

Candesign Inc.

Canimation Inc.

Canisra Films Inc.

Canomark Canadian Overseas Marketing Ltd.

Canrealco Equities Inc.

Canrealco Funds Inc.

Canric Investment Ltd.

Cantine Quality Canadian Foods Inc.

Cantrak Research Inc.

Capaf Films Inc.

Capapharm Inc.

Capcan Canadian Capital Strategies Inc.

Capital Amero Inc.

Capital Jesanda Inc.

Capritano Investments / Holdings Ltd.

Caramar Industries Inc.

Carefile America Medical Systems Inc.

Cargesti Inc.