C-Yar Corp.

C. & A. Lubricants Inc.

C. & B. Dental Laboratories 90 Inc.

C. & Bz Holdings Inc.

C. & C. Clothing Factory Canada Inc.

C. & C. Hang International Trade Inc.

C. & C. Industrelec International Inc.

C. & C. Packing Canada Inc.

C. & C. Services de Secretariat Inc.

C. & D. Canadian Real Estate Management Inc.

C. & G. Lingerie (1998) Inc.

C. & J. Crosby Transport Inc.

C. & K. Clinton Import/export Ltd.

C. & K. Interface Computer Graphics Inc.

C. & L. Preclinic Services Inc.

C. & M. Laxer Holdings Inc.

C. & M. Packing & Crating Inc.

C. & M. Textiles Inc.

C. & P. Consultants Inc.

C. & P. Hull Designs Inc.