Laidlaw Transportation, Inc. and Subsidiaries - Page 8

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                    b.   Laidlaw Entities After December 16, 1987                     



                                         LTL                                          
                                       (Canada)                                       
          100%                                                                        
          (95.6% direct;                 100%                                         
          4.4% indirect)                                                              
                      GGLC                           LIL                             
                          (Canada)                 (Canada)                           

          100%                  100%                 100%                             
                                                                                     
                                                                                     
                Goose                    LTI                     LIIBV                
          (U.S.)                        (U.S.)                (Netherlands)           
                                    PETITIONER                                        
                                                                                     
          19%          81%     100%    100%                                           
                                                                                     
                             LII        Transit     Tree                              
                            (U.S.)      (U.S.)     (U.S.)                             
                         PETITIONER                                                   
                                                                                     
          100%          100%                                                          

                            LWSI                                                     
                           (U.S.)   Other                                             
                                    U.S. Operating                                    
                                    Subsidiaries                                      
          100%                                                                        
          Other                                                                       
          U.S. Operating                                                              
          Subsidiaries                                                                















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