Laidlaw Transportation, Inc. and Subsidiaries - Page 7

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                    a.   Laidlaw Entities Before December 16, 1987                    


                                         LTL                                          
                                       (Canada)                                       
          100%                                                                        
          (95.6% direct;                    100%                                      
          4.4% indirect)5                                                             
                      GGCL                           LIL                             
                      (Canada)                      (Canada)                          
          100%                   100%                 100%                            
                                                                                     
                Goose                    LTI                     LIIBV                
          (U.S.)                        (U.S.)                (Netherlands)           
                                    PETITIONER                                        
                                                                                     
          20%     80%          100%   100%                                            
                                                                                     
                             LHI       Transit           Tree                              
                            (U.S.)      (U.S.)      (U.S.)                            
          Public                                                                      
          21%     75%       4%        100%                                            
                             LII         Other                                        
                           (U.S.)        U.S.                                         
                         PETITIONER    Operating                                      
                                        Subsid-                                       
                                        iaries                                        
                                                                                     
          100%                                                                        

                             LWSI                                                     
                             (U.S.)                                                   
                                                                                     

          LESI                                                                        
          and Other                                                                   
          U.S. Operating                                                              
          Subsidiaries                                                                

               5 GGCL owned all of Goose during the tax years ending Aug.             
          31, 1986, to Aug. 31, 1988.  LTL owned 96 percent and Transit               
          Ltd. owned 4 percent of GGCL.  LTL owned all of Transit Ltd., a             
          Canadian corporation.  On July 4, 1988, Transit Ltd. merged with            
          Travelways Ltd., a Canadian corporation which was 100-percent               
          owned by LTL.  The merged entity was Transit Ltd.                           





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