Y. & J. Mackay United Environment Resources Inc.

Y. & P. Galarneau Inc.

Y. & W. Devises étrangères Inc.

Y. & W. Eastern Import Co. Ltd.

Y. B. Sports International Inc.

Y. Deschenes Investments Inc.

Y. L. Lui Electronic & Electrical Products (Canada) Inc.

Y. Morency Decor Inc.

Y. S. Designs (montreal) Ltd.

Y. T. & V. Trading Enterprises Ltd.

Y. Y. Law Textronics Manufacturing (canada) Limited

Y.a.d. Holdings Inc.

Y.b. Systems Inc.

Y.b. Toys Inc.

Y.D.G.T. Commerce Inc.

Y.D.R. Diamonds Inc.

Y.f. Micro-Sys Inc.

Y.I.E.N. International Inc.

Y.j.a. Petroleum And Financial Consultants Inc.

Y.l.a. Medical Data Inc.