C'real Coffee Bar Inc.

C-3 International Inc.

C-3 Studio Communication Inc.

C-3-Zone Inc.

C-58 Communications Limited

C-58 Plastics Inc.

C-58 Plastipro Inc.

C-Axis Technology (Canada) Ltd.

C-Chip Technologies Corporation (north-America)

C-Fal Associates (1979) Ltd.

C-FLOOR International Inc.

C-Floor Systems Inc.

C-I-L Inc.

C-In2 Clothing Company Inc.

C-Joe Maintenance Services Inc.

C-La 100-T , Fruits Et Legumes Inc.

C-Land Holdings Inc.

C-Lec Transition Inc.

C-Line Canada Inc.

C-Mac Acquisitions 1994 Inc.