M-Trox Metal Technologies Inc.

M. & A. Delisle Consultants Inc.

M. & A. Gilbert Construction Consultants Ltd.

M. & A. Maintenance Ltd.

M. & B. Canadental Inc.

M. & B. Lettra Systems Canada Inc.

M. & B. Multicraft Company Of Canada Ltd.

M. & E. Industrial Valuation Ltd.

M. & F. Business Systems Inc.

M. & F. Vision Care Inc.

M. & G. 144 Holdings Limited

M. & H. Precision Plastics Limited

M. & H. Typography Ltd

M. & I. Advertising Specialties International (1987) Inc.

M. & J. Yudin Holdings Inc.

M. & M. (moonsoft) Repair Services Inc.

M. & M. Canadian Horizons Inc.

M. & M. Car Crafters Ltd.

M. & M. Footwear Inc.

M. & M. Micro Mart Inc.