April 27, 2004

CHARON SYSTEMS INC. Registration code: 378788-5 Legal address: 1000 DE LA GAUCHETIÈRE WEST, SUITE 4100, MONTRÉAL, QUEBEC, CANADA, H3B 5H8

CANADIAN CABLE ACQUISITION HOLDINGS COMPANY INC. Registration code: 417294-9 Legal address: 17 DUFFY PLACE, P.O. BOX: 12155, STATION A, ST. JOHN'S, NEWFOUNDLAND AND LABRADOR, CANADA, A1B 4L1

CLAUDE LACHANCE TRANSPORT INC. Registration code: 423373-5 Legal address: 9800 RYAN AVENUE, DORVAL, QUEBEC, CANADA, H9P 3A1

J.A. KENT ENTERPRISES LTD. Registration code: 423374-3 Legal address: 467 CUMBERLAND ROAD, 201, COURTENAY, BRITISH COLUMBIA, CANADA, V9N 2C5

ALEXIS MARIE PRODUCTIONS INC. Registration code: 423529-1 Legal address: 1800, 10220 103 AVENUE NW, EDMONTON, ALBERTA, CANADA, T5J 0K4

6226680 CANADA LTD. Registration code: 622668-0 Legal address: SUITE 204, 265 CARLING AVENUE, OTTAWA, ONTARIO, ONTARIO, CANADA, K1S 2E1

6226710 CANADA INC. Registration code: 622671-0 Legal address: 8, DE FÉNELON, GATINEAU, QUEBEC, CANADA, J8T 3C7

PRIME ACCESSORIES DISTRIBUTION (PAD) INC. Registration code: 622683-3 Legal address: 2481 GUINNETTE, SAINT LAURENT, QUEBEC, CANADA, H4R 2E9

MANAGE MATRIX INC. Registration code: 622687-6 Legal address: 24 WELLESLEY STREET WEST, SUITE 1811, TORONTO, ONTARIO, ONTARIO, CANADA, M4Y 2X6

INNOVATIVE MATERIALS TECHNOLOGIES INC. Registration code: 622709-1 Legal address: 12-B CHARLES-BAGOT STREET, GATINEAU, QUEBEC, CANADA, J8X 4E1

6227171 CANADA INC. Registration code: 622717-1 Legal address: 179 HERITAGE PLACE, CORNWALL, ONTARIO, CANADA, K6J 5V7

6227236 CANADA INC. Registration code: 622723-6 Legal address: 277, AVENUE KIROUAC, C.P. 238, TASCHEREAU, QUEBEC, CANADA, J0Z 3N0

CLEAR WIND OF CANADA CORPORATION Registration code: 622725-2 Legal address: 510 WEST HASTINGS STREET, VANCOUVER, BRITISH COLUMBIA, CANADA, V6B 1L8

KAFF AUCTION GROUP INC. Registration code: 622731-7 Legal address: 56 REGIS CIRCLE, BRAMPTON, ONTARIO, CANADA, L6P 1Z4

RIDER CAPITAL CORP. Registration code: 622722-8 Legal address: 706 - 1155 ROBSON STREET, VANCOUVER, BRITISH COLUMBIA, CANADA, V6E 1B5

MKD SECURITY AWARENESS & TRAINING INC. Registration code: 622713-9 Legal address: 400 NORTH RIVERMEDE ROAD, SUITE B, SECOND FLOOR, CONCORD, ONTARIO, CANADA, L4K 3R5

6227007 CANADA INC. Registration code: 622700-7 Legal address: 86 MEADOWBREEZE, KANATA, ONTARIO, CANADA, K2M 2L9

6226868 CANADA INC. Registration code: 622686-8 Legal address: 112 WOODFIELD DRIVE, OTTAWA, ONTARIO, CANADA, K2G 0A3

M M UNIVERSAL TRADING INC. Registration code: 622676-1 Legal address: 455, RUE AIME-LECAVALIER, ILE-BIZARD, QUEBEC, CANADA, H9C 2E4

6226841 CANADA INCORPORATED Registration code: 622684-1 Legal address: 457 RUE ANTOINE, GATINEAU, QUEBEC, CANADA, J8P 6G2

ELFSCAN ENTERPRISE CORPORATION Registration code: 622330-3 Legal address: 44 MUIRCREST DRIVE, TORONTO, ONTARIO, CANADA, M3A 1K5

DUBENEL IMPORT-EXPORT INC. Registration code: 423551-7 Legal address: 6150 AVENUE DUBOISE, BUREAU 2L, MONTREAL, QUEBEC, CANADA, H3S 2V2

SG VESTIA SYSTEMS INC. Registration code: 423536-3 Legal address: 18 KING STREET EAST, SUITE 300, TORONTO, ONTARIO, CANADA, M5C 1C4

AK PLASTICBAGSONLINE INC. Registration code: 423535-5 Legal address: 168-11280 TWIGG PL., RICHMOND, BRITISH COLUMBIA, CANADA, V6V 0A6

4210336 CANADA INC. Registration code: 421033-6 Legal address: 474 AVE STANNOCK, MONT-ROYAL, QUEBEC, CANADA, H3P 1V9

WESTERN PULP LIMITED Registration code: 420425-5 Legal address: 3000 ROYAL CENTRE, 1055 WEST GEORGIA ST, PO BOX 11130, VANCOUVER, BRITISH COLUMBIA, CANADA, V6E 3R3

BIO PHÉNIX ALIMENTS BIOLOGIQUES INC. Registration code: 419843-3 Legal address: 10,210 LAJEUNESSE, MONTREAL, QUEBEC, CANADA, H3L 2E2

OPENFRONTS INC. Registration code: 622674-4 Legal address: 5537 ROBINSON AVENUE, COTE ST. LUC, QUEBEC, CANADA, H4V 2P4

KILLAWATT RECORDS INC. Registration code: 622688-4 Legal address: 796 EAST 30TH, VANCOUVER, BRITISH COLUMBIA, CANADA, V5V 3V9

POLYCENTRIC NETWORKS CORPORATION Registration code: 622726-1 Legal address: 16068 80A AVENUE, SURREY, BRITISH COLUMBIA, CANADA, V3S 8H8

GLOBAL BUSINESS PARTNER INC. Registration code: 622716-3 Legal address: 5350 BUSHELGROVE CIR, MISSISSAUGA, ONTARIO, CANADA, L5M 6C6

FRIESEN ELECTRIC PACIFIC INC. Registration code: 622724-4 Legal address: 1220 MERIDIAN ROAD NE, CALGARY, ALBERTA, CANADA, T2A 2N9

PASSIVE - ACTION INC. Registration code: 622730-9 Legal address: HENRI-BOURASSA EST, MONTRÉAL, QUEBEC, CANADA, H1E 1P4

4234316 CANADA INC. Registration code: 423431-6 Legal address: 1551, MONTARVILLE, BUREAU 300, SAINT-BRUNO, QUEBEC, CANADA, J3V 3T8

WORLD WIDE DIRECTIONAL DRILLING SERVICES LTD. Registration code: 423527-4 Legal address: 2168 HALL ROAD, COURTENAY, BRITISH COLUMBIA, CANADA, V9J 1Y5

FAITHFUL RENOVATION CONSULTANTS INC. Registration code: 622663-9 Legal address: 3547 EAST 27TH AVENUE, VANCOUVER, BRITISH COLUMBIA, CANADA, V5R 1P9

6226795 CANADA CORPORATION Registration code: 622679-5 Legal address: 24 PRINCESS VALLEY CRESCENT, BRAMPTON, ONTARIO, CANADA, L6P 2B8

6227058 CANADA CORPORATION Registration code: 622705-8 Legal address: 1015-1100 AMBLESIDE DR, OTTAWA, ONTARIO, CANADA, K2B 8G6

FFC 2004 CHAMPIONS, INC. Registration code: 622707-4 Legal address: 800-515 LEGGET DRIVE, KANATA, ONTARIO, CANADA, K2K 3G4

X-SPOTZ WIRELESS INC. Registration code: 622729-5 Legal address: 75 VICTORIA WOOD AVENUE, MARKHAM, ONTARIO, CANADA, L6E 1K3

PROPEC INCORPORÉE Registration code: 622720-1 Legal address: 2616 JACQUES-CARTIER EST, LONGUEUIL, QUEBEC, CANADA, J4N 1P8

CK GLOBAL MARKETING INC. Registration code: 622710-4 Legal address: 9418 CHINGUACOUSY RD N, BRAMPTON, ONTARIO, CANADA, L6V 1A1

ASSURED DOOR SERVICE INC. Registration code: 622702-3 Legal address: 243 MONTGOMERY PARK RD, CARLETON PLACE, ONTARIO, CANADA, K7C 3P1

DRAGON FIRE PAINTBALL INC. Registration code: 622694-9 Legal address: 24 KEILY CRESC., BOLTON, ONTARIO, CANADA, L7E 5S1

IMPEXTRA INTERNATIONAL INC. Registration code: 622691-4 Legal address: 816-35 THORNCLIFFE PARK DR., TORONTO, ONTARIO, CANADA, M4H 1J3

CAREARTH INC. Registration code: 622685-0 Legal address: 312 RIDGESIDE FARM DR., OTTAWA, ONTARIO, CANADA, K2W 1H3

F-EIGHT FILMS INC. Registration code: 622673-6 Legal address: 18 HOOK AVENUE, #208, TORONTO, ONTARIO, CANADA, M6P 1T4

NOREECO CORPORATION Registration code: 622662-1 Legal address: 4194 SUNFLOWER DR., MISSISSAUGA, ONTARIO, CANADA, L5L 2L5

4234332 CANADA INC. Registration code: 423433-2 Legal address: 71 SAINTE-ANNE, SAINTE-ANNE-DE-BELLEVUE, QUEBEC, CANADA, H9X 1L5

4233778 CANADA INC. Registration code: 423377-8 Legal address: 5580 ST. JACQUES STREET WEST, MONTREAL, QUEBEC, CANADA, H4A 3R6

6227210 CANADA INCORPORATED Registration code: 622721-0 Legal address: 17 WEYBRIDGE DRIVE, NEPEAN, ONTARIO, CANADA, K2J 4A1

STUDENT DATE INC. Registration code: 622718-0 Legal address: 4850 KEELE STREET, TORONTO, ONTARIO, CANADA, M3J 3K1

6226981 CANADA INC. Registration code: 622698-1 Legal address: 140 RUE DE COURCELLE, MONTRÉAL, QUEBEC, CANADA, H4C 3B5

GESTION CDS BLAIS LTÉE Registration code: 622681-7 Legal address: 100-784, ROUTE DU PRÉSIDENT-KENNEDY, LÉVIS, QUEBEC, CANADA, G6C 1E2

STARDUST FOLLIES INC. Registration code: 622664-7 Legal address: 105 SEATON STREET, TORONTO, ONTARIO, CANADA, M5A 2T2

4234341 CANADA INC. Registration code: 423434-1 Legal address: 192 CHEMIN MAHEU, CANTON DE SHEFFORD, QUEBEC, CANADA, J2G 9J6

WESTERN FOREST PRODUCTS INC. Registration code: 420424-7 Legal address: 2100- 1075 WEST GEORGIA ST., VANCOUVER, BRITISH COLUMBIA, CANADA, V6E 3G2

HIBER WORLD INC. Registration code: 423436-7 Legal address: 7494 RUE CENTRALE, VILLE LASALLE, QUEBEC, CANADA, H8P 1J7

MACQUARIE POWER MANAGEMENT LTD. Registration code: 423531-2 Legal address: BROOKFIELD PLACE, 181 BAY STREET, SUITE 3100, TORONTO, ONTARIO, CANADA, M5J 2T3

SORRENTINO SANCHE INC. Registration code: 423530-4 Legal address: 207 MYRIAM, STEKELY-SUD, QUEBEC, CANADA, J0E 2J0