M-Oxide Inc.

M-Plet Orchestration Inc.

M-Powerbiz Royal

M-S Color Card Co. Ltd

M-Solutionsplus Inc.

M-Tech Performance Sm Inc.

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. & D. Turgeon Automobiles Inc.

M. & E. Industrial Valuation Ltd.

M. & F. Business Systems Inc.

M. & F. Vision Care Inc.

M. & G. 144 Holdings Limited

M. & G. Bardell Consulting Services Inc.

M. & G. Benoit Inc.