C-Floor Systems Inc.

C-I-L Inc.

C-In2 Clothing Company Inc.

C-Land Holdings Inc.

C-Mac Acquisitions 1994 Inc.

C-MAC Cornwall Inc.

C-Mac d'Amérique, Inc.

C-MAC Electronic Global Solutions Inc.

C-Mac Ems Inc.

C-MAC Kanata Inc.

C-MAC Network Systems (Montreal) Inc.

C-Mac R. & D. Inc.

C-Micro Systems Inc.

C-P.d. Communications Publicitaires & D'affaires Inc.

C-Spec Cables Canada Ltd.

C-Spec Cables Ltd.

C-Suiteglobal Inc.

C-Tar International Inc.

C-Truck Trucking Limited

C-U Transportation Consultants Inc.