| Company | GRADUATION HOME INC |
| Business Number | 5020932 |
| Company | SMART TAX SERVICES INC. |
| Business Number | 5190067 |
| Company | SMART REALTY SERVICES INC |
| Business Number | 5219724 |
| Company | SHARP INSURANCE SERVICES INC |
| Business Number | 4499114 |
| Company | SMART FINANCIAL SERVICES CORP. |
| Business Number | 4499109 |
| Company | SMART GROUP INC |
| Business Number | 5263428 |