I-U Bajwah Transport Inc.

I. & C. Records Ltd.

I. & E. Copy Supplies Inc.

I. & E. Future Builders Ltd.

I. & E. Iracan Inc.

I. & S. Builders Inc.

I. 3 C. Inc.

I. Adelstein Holdings Inc.

I. Am Je Suis Inc.

I. Am My T-Shirt Corporation

I. B. C. International Brokers & Consultants (canada) Inc.

I. B. Innovative Brands Inc.

I. B. International Ltd.

I. B. World Wide Distribution Ltd.

I. Bookbinder Holdings Inc.

I. C. A. A. - Internal Control & Audit Appraisal Services Inc.

I. C. Input Canada Inc.

I. C. M. Innovation Communication Marketing Inc.

I. C. M. Insulation Consultants & Management Ltd.

I. C. N. Canada Limited