.
.
.
EXHIBIT 21.1
SUBSIDIARIES OF THE REGISTRANT
------------------------------
<Table>
<Caption>
- ------------------------------------------------------------------------------------------
JURISDICTION OF
INCORPORATION
OR
SUBSIDIARY NAME ORGANIZATION DOING BUSINESS AS
- ------------------------------------------------------------------------------------------
4200217 Canada Inc. Canada
- ------------------------------------------------------------------------------------------
9022-3751 Quebec Inc. Quebec MAAX Cookshire
Imperial Woodcraft
Boiseries Imperial
Boiserie Imperial Woodcraft
- ------------------------------------------------------------------------------------------
Aker Plastics Company, Inc. Indiana MAAX Valdosta
MAAX Plymouth
MAAX Martinsburg
MAAX Marion
Southeast Division
MAAX Cedar Glas Manufacturing
MAAX Industries Southeast
- ------------------------------------------------------------------------------------------
Cuisine Expert - C.E. Cabinets Inc. Canada MAAX Laval
Cuisine Expert
Cuisine Expert LTEE
Cuisine Express
Cuisine Instant
Novak Anjou
- ------------------------------------------------------------------------------------------
Halero B.V. Netherlands
- ------------------------------------------------------------------------------------------
MAAX Canada Inc. Canada MAAX Canada Inc. Division Beauce
MAAX Canada Inc. Division Lachine
MAAX Canada Inc. Division Manhattan
MAAX Beauce
MAAX Lachine
MAAX Anjou
MAAX Airdrie
MAAX Armstrong
Northeast Division
Lachine Division
Manhattan
Valley
Western Canada Division
Westco
Acrylica
Fibre De Verre Moderne
Axam
- ------------------------------------------------------------------------------------------
</Table>
<Table>
<Caption>
- ------------------------------------------------------------------------------------------
MAAX Corporate
Intermax
MAAX Inc.
- ------------------------------------------------------------------------------------------
MAAX Holding Co. Delaware
- ------------------------------------------------------------------------------------------
MAAX-Hydro Swirl Washington MAAX Bellingham
Manufacturing Corp. MAAX Elk Grove
Western Regions Division
- ------------------------------------------------------------------------------------------
MAAX-KSD Corporation Pennsylvania MAAX West Berlin
MAAX Southhampton
MAAX Riviera Beach
MAAX Ontario
Keystone
MAAX KSD Corp.
- ------------------------------------------------------------------------------------------
MAAX LLC Delaware
- ------------------------------------------------------------------------------------------
MAAX Europe Holding B.V. Netherlands
- ------------------------------------------------------------------------------------------
MAAX Hungary Services Limited Hungary
Liability Company
- ------------------------------------------------------------------------------------------
MAAX Luxembourg S.A.R.L. Luxembourg
- ------------------------------------------------------------------------------------------
MAAX (2004) LLC Delaware
- ------------------------------------------------------------------------------------------
MAAX Midwest, Inc. Indiana MAAX Bremen
Midwest Division
Housing Products Industries
- ------------------------------------------------------------------------------------------
MAAX Spas (Arizona), Inc. California MAAX Spas Chandler
Coleman Spas
- ------------------------------------------------------------------------------------------
MAAX Spas (B.C.) Inc. Canada
- ------------------------------------------------------------------------------------------
MAAX Spas (Ontario) Inc. Canada MAAX Spas Beamsville
- ------------------------------------------------------------------------------------------
Pearl Baths, Inc. Minnesota MAAX Minneapolis
- ------------------------------------------------------------------------------------------
SaniNova B.V. Netherlands
- ------------------------------------------------------------------------------------------
</Table>