D.b.i. Direct Business Incentive Inc.

D.b.k. Freightway Inc.

D.b.n. Construction Inc.

D.b.n. Fisheries Canada Ltd.

D.b.v. Restaurant Le Manoir Ltée

D.c. Art Vision Inc.

D.c. Assiettes Inc.

D.c. Cable Ltd.

D.c. Cables Canada Corporation

D.c. Robertson Productions Ltd.

D.c. Service Station Inc.

D.c.c. Maritime Agencies Ltd.

D.c.i. Footwear Limited

D.C.S. Destratek Services Informatiques inc.

D.c.s. Pallet Exports Ltd.

D.c.t. Technologies Inc.

D.c.w. Hydraulic Equipment Ltd.

D.d. Briques Ltee

D.d.c. Digicorp Data Communications Inc.

D.d.f.i. 2002 Inc.