November 25, 2002

4077563 CANADA INC. Registration code: 407756-3 Legal address: 1510 AV. SAINTE-CROIX, SAINT LAURENT, QUEBEC, CANADA, H4L 3Z6

G. SIMMERMAN HOLDINGS INC. Registration code: 412489-8 Legal address: 2800 DE LA CÔTE-VERTU BLVD., SUITE 806, SAINT-LAURENT, QUEBEC, CANADA, H4R 2M5

SOLARIUM RETRACTABLE SP INC. Registration code: 412491-0 Legal address: 204-E RUE DES ALOUETTES, SAINT-ALPHONSE-DE-GRANBY, QUEBEC, CANADA, J0E 2A0

THOPAGA FOUNDATION Registration code: 412515-1 Legal address: 9354 FIFTH LINE, GEORGETOWN (HALTON HILLS), ONTARIO, CANADA, L7G 4S6

THERMO-SECUR CANADA LTÉE. Registration code: 603996-1 Legal address: 1470, BOUL. ROME, BROSSARD, QUEBEC, CANADA, J4W 2T4

6040047 CANADA INC. Registration code: 604004-7 Legal address: 4504 CH ST-PIERRE, LATERRIÈRE, QUEBEC, CANADA, G7N 1X7

GLAZEBROOK CONTRACTING INC. Registration code: 604026-8 Legal address: 14 GLAZEBROOK AVENUE, TORONTO, ONTARIO, CANADA, M4P 3H9

6040250 CANADA INC. Registration code: 604025-0 Legal address: 300, 622 - 5TH AVENUE SW, CALGARY, ALBERTA, CANADA, T2P 0M6

6040187 CANADA INC. Registration code: 604018-7 Legal address: 400 4TH AVENUE S.W., CALGARY, ALBERTA, CANADA, T2P 0J4

PRINCESS PAPER DISTRIBUTION INC. Registration code: 604011-0 Legal address: 8235 MOUNTAIN SIGHTS, MONTREAL, QUEBEC, CANADA, H4P 2B4

6040071 CANADA INC. Registration code: 604007-1 Legal address: 1683 SUMMERGROVE CRESCENT, MISSISSAUGA, ONTARIO, CANADA, L5M 3Z6

ARTHUR ITIS INC. Registration code: 603997-9 Legal address: 1120 VICTORIA STREET NORTH, SUITE 203, KITCHENER, ONTARIO, CANADA, N2B 3T2

COUSINEAU CONCRETE PUMPING INC. Registration code: 412529-1 Legal address: 1072 WEBBWOOD DRIVE, SUDBURY, ONTARIO, CANADA, P3C 3B7

GOOD SAMARITAN CANADA (A LUTHERAN SOCIAL SERVICE ORGANIZATION) Registration code: 412512-6 Legal address: 1800-10220 103 AVE NW, EDMONTON, ALBERTA, CANADA, T5J 0K4

4124651 CANADA INC. Registration code: 412465-1 Legal address: 84 DES CÈDRES, AYLMER, QUEBEC, CANADA, J9H 2T4

4077547 CANADA INC. Registration code: 407754-7 Legal address: 11 ALBION ROAD, HAMPSTEAD, QUEBEC, CANADA, H3X 3L8

3787834 CANADA INC. Registration code: 378783-4 Legal address: 483 BAY STREET, BELL TRINITY SQUARE 5N, TORONTO, ONTARIO, CANADA, M5G 2C9

4077555 CANADA INC. Registration code: 407755-5 Legal address: 4629 RUE LAPRADE, LAVAL, QUEBEC, CANADA, H7T 3A2

H&R BLOCK CANADA FINANCIAL SERVICES, INC. Registration code: 412528-2 Legal address: 700 2 STREET SOUTHWEST, SUITE 2600, CALGARY, ALBERTA, CANADA, T2P 2W2

MORTGAGE ZAPPER INC. Registration code: 603993-6 Legal address: 1568 MERIVALE ROAD, SUITE 510, OTTAWA, ONTARIO, CANADA, K2G 5Y7

TECHCONCEPTIONS INC. Registration code: 603999-5 Legal address: 55 QUINTIN STREET, SUITE# 612, SAINT-LAURENT, QUEBEC, CANADA, H4N 3B1

6040063 CANADA INC. Registration code: 604006-3 Legal address: 4800 ST. AMBROISE, MONTREAL, QUEBEC, CANADA, H4C 3N8

E. SIMAND HOLDINGS INC. Registration code: 412488-0 Legal address: 5900 ARMSTRONG, #210, CÔTE ST. LUC, QUEBEC, CANADA, H4W 2Z5

J. DICHTER HOLDINGS INC. Registration code: 412494-4 Legal address: 508-5900 AVENUE ARMSTRONG, CÔTE SAINT-LUC, QUEBEC, CANADA, H4W 2Z5

GL&V WORLD INC. Registration code: 412496-1 Legal address: 2001 MCGILL COLLEGE, BUREAU 2100, MONTRÉAL, QUEBEC, CANADA, H3A 1G1

6040241 CANADA INC. Registration code: 604024-1 Legal address: 99 CRAIG-HENRY DR, OTTAWA, ONTARIO, CANADA, K2G 3S8

DUE NORTH CONSULTING LIMITED Registration code: 604027-6 Legal address: 1408-25 FONTENAY CRT., ETOBICOKE, ONTARIO, CANADA, M9A 0C4

STEWART SEA LAND AND AIR PARTNERSHIP INC. Registration code: 604031-4 Legal address: 1801 YUKON AVENUE, P O BOX 245, STEWART, BRITISH COLUMBIA, CANADA, V0T 1W0

GEOHARMONIC MUSIC CORPORATION Registration code: 604030-6 Legal address: 10 STRATHCONA AVENUE, TORONTO, ONTARIO, CANADA, M4K 1K7

MONTAX FINANCIAL CORPORATION Registration code: 604020-9 Legal address: 20-165 LIMERIDGE RD. W, HAMILTON, ONTARIO, CANADA, L9C 2V4

6040179 CANADA INC. Registration code: 604017-9 Legal address: 768, BOUL. ST-JOSEPH, BUREAU 100, GATINEAU, QUEBEC, CANADA, J8Y 4B8

6040136 CANADA INC. Registration code: 604013-6 Legal address: 7 WINDING WAY, OTTAWA, ONTARIO, ONTARIO, CANADA, K2C 3H1

AIRCONCERTO TECHNOLOGIES INCORPORATED Registration code: 604012-8 Legal address: 8 GOREING STREET, CAMBRIDGE, ONTARIO, CANADA, N1T 2E9

NO AGENT MARKETING INC. Registration code: 603998-7 Legal address: VAUGHAN, ON, ONTARIO, CANADA, L4L 8S4

MDO SHOPPING CENTER INC. Registration code: 412535-5 Legal address: 1411, RUE CRESCENT, BUREAU 300, MONTRÉAL, QUEBEC, CANADA, H3G 2B3

THE BAY STREET CHILDREN'S FOUNDATION Registration code: 412525-8 Legal address: 130 KING STREET W, SUITE 1040, TORONTO, ONTARIO, CANADA, M5X 1B1

AFRICAN CHRISTIAN MISSIONS CANADA Registration code: 412524-0 Legal address: 134 BOWMAN COURT, ATWOOD, ONTARIO, CANADA, N0G 1B0

4124901 CANADA INC. Registration code: 412490-1 Legal address: 645 RUE WELLINGTON, SUITE 210A, MONTREAL, QUEBEC, CANADA, H3C 1T2

4124871 CANADA INC. Registration code: 412487-1 Legal address: 130 RICHER STREET, LACHINE, QUEBEC, CANADA, H8R 1R2

4121091 CANADA INC. Registration code: 412109-1 Legal address: 1 PLACE VILLE-MARIE, BUREAU 1900, MONTREAL, QUEBEC, CANADA, H3B 2C3

LES PNEUS INDUSTRIELS REMOULÉS M.B. INC. Registration code: 604016-1 Legal address: 1375 BOUL. CHAREST OUEST, BUREAU 5, QUEBEC, QUEBEC, CANADA, G1N 2E7

PC'S FOR LESS INC. Registration code: 604015-2 Legal address: 21 GLENARDEN CR., RICHMOND HILL, ONTARIO, CANADA, L4B 2G6

BIJOUX VISHNU LASALLE INC. Registration code: 604008-0 Legal address: 1658, THIERRY STREET, LASALLE, QUEBEC, CANADA, H8N 2K4

GREY HAVENS CONSULTING GROUP (GHC)INC. Registration code: 604002-1 Legal address: 46 SOLVA DRIVE, NEPEAN, ONTARIO, CANADA, K2H 5R5

6040004 CANADA INC. Registration code: 604000-4 Legal address: 5322 BUSHELGROVE CIRCLE, MISSISAUGA, ONTARIO, CANADA, L5M 6C6

6039944 CANADA INC. Registration code: 603994-4 Legal address: 1159 MEDOC COURT, OTTAWA, ONTARIO, CANADA, K1C 2S6

4125177 CANADA INC. Registration code: 412517-7 Legal address: 2000 RUE PROSPECT, SHERBROOKE, QUEBEC, CANADA, J1J 1K7

4124855 CANADA INC. Registration code: 412485-5 Legal address: 10303 JASPER AVENUE NW, 2500 CANADIAN WESTERN BANK PLACE, EDMONTON, ALBERTA, CANADA, T5J 3N6

JITAA AERONAUTICS INC. Registration code: 404512-2 Legal address: 540, AVENUE DES CORMIERS, STE-MARIE, QUEBEC, CANADA, G6E 3J8

JMJ ÉVOLUTION INC. Registration code: 409787-4 Legal address: 6000 RTE DE L'AÉROPORT, LONGUEUIL, QUEBEC, CANADA, J3Y 8Y9

THE SYNTAX FOUNDATION Registration code: 412495-2 Legal address: 8250 DECARIE BOULEVARD, SUITE 400, MONTREAL, QUEBEC, CANADA, H4P 2P5

PLAYFUL INVENTION COMPANY INC. Registration code: 412497-9 Legal address: 4192 MARLOWE, MONTREAL, QUEBEC, CANADA, H4A 3M2

4124995 CANADA INC. Registration code: 412499-5 Legal address: 2714 FENTON ROAD, OTTAWA, ONTARIO, CANADA, K1T 3T7

FULL SCALE + PARTNERS INC. Registration code: 412516-9 Legal address: 501 PASSMORE AVENUE, UNIT 24, TORONTO, ONTARIO, CANADA, M1V 5G4

CALVARY BAPTIST CHURCH-GUELPH Registration code: 412519-3 Legal address: 454 ARKELL ROAD, PUSLINCH, ONTARIO, CANADA, N0B 2J0

COUNTLAB INC. Registration code: 412530-4 Legal address: 12180, BOULEVARD ALBERT-HUDON, MONTREAL-NORD, QUEBEC, CANADA, H1G 3K7

CORPORATION UNIDIS Registration code: 412664-5 Legal address: 5000 BOUL. MÉTROPOLITAIN EST, ST-LÉONARD, QUEBEC, CANADA, H1S 3G7

INVESTISSEMENTS ANNE MORISSET INC. Registration code: 604001-2 Legal address: 3340, RUE DE LA PÉRADE, BUREAU 300, QUÉBEC, QUEBEC, CANADA, G1X 2L7

6040098 CANADA INC. Registration code: 604009-8 Legal address: 3204 WOODROFFE AVE, OTTAWA, ONTARIO, CANADA, K2J 4G5

LES ENTREPRISES DE COACHING SNICKERS DOONAN INC. Registration code: 604019-5 Legal address: 668, RUE DE L'HÔPITAL, FARNHAM, QUEBEC, CANADA, J2N 1G2