B. & B. Rembourrage Inc.

B. & B. Solutions Inc.

B. & B. Trailer Supplies Ltd.

B. & C. Import & Export Ltd.

B. & C. Investment Holding Inc.

B. & C. Oliver's Hay Dealers Inc.

B. & C. Packagings Limited

B. & D. Adler Holdings Inc.

B. & D. Construction Planning & Scheduling Inc.

B. & D. Infinity Distribution Inc.

B. & E. Russell Equipment Ltd.

B. & F. Ganni Trading Inc.

B. & F. Graphics Holdings Inc.

B. & G. Orchards Inc.

B. & G. Sarkis Jewellery Inc.

B. & G. Spinning Mill Inc.

B. & G. Sports Inc.

B. & G. Yarns Too Inc.

B. & H. Farm Drainage Ltd.

B. & H. Lithograph (2001) Inc.