M.s.g.p. Consultants Ltd.

M.s.h. Foundation

M.t.s. Therapy Services Inc.

Ma Maison Sales Inc.

Ma Maison Sales Westmount Inc.

Maag & Company Limited

Maastyle Trading Inc.

Macaroni Station Inc.

Maccallum Domestic Placement Bureau Ltd.

Macgregor Financial Services Inc.

Macheath Management Limited

Mackay Smith Systems Inc.

Mackenzie International Strategies Inc.

Mackmor Ltd.

Macomak Gestion Inc.

Macroplus Inc.

Mad River Holdings Ltd.

Madacy Distribution Inc.

Madacy Europa Inc.

Madacy Group Inc.