S. & G. Drug Franchises Ltd.

S. & R. Hejal Holdings Inc.

S. & S. Kumar Investments Inc.

S. Fattal Canvas Inc.

S. G. Davoust Business Consulting Ltd.

S. Glouberman Consultants Inc.

S. S. I. A. Moda Corp.

S.& G. Associates Inc.

S.a.p.p.a. Ltee

S.b. Sharon International Investments Ltd.

S.d.k. Development Ltd.

S.p. Myers Inc.

S.r.t. International Inc.

S.t. Pavlik European Travel & Tours Inc.

S.w. Hooper & Co. Ltd.

S.w.t. Property Leasing Inc.

S2ar Inc.

Saab Consultants & Associates Limited

Saabco Consultants Canada Ltd.

Sab Cadeaux International Inc.