Exhibit 21.1

CERIDIAN CORPORATION

SUBSIDIARIES

March 20, 2009



|                                                                              |  |                                             
|----------------------------------------------------------------------------- |  | --------------------------------------------
|Subsidiary                                                                    |  | State or Other Jurisdiction of Incorporation
|ABR Information Services, Inc.                                                |  | Florida                                     
|ABR Properties, Inc.                                                          |  | Florida                                     
|Arbat Middle East E.C.                                                        |  | Bahrain                                     
|Centrefile APS Limited                                                        |  | Scotland                                    
|Ceridian (Mauritius) Ltd. (f/k/a Centrefile (Mauritius) Ltd.)                 |  | Mauritius                                   
|Ceridian Benefits Services, Inc.                                              |  | Florida                                     
|Ceridian Canada Holdings ULC                                                  |  | Nova Scotia                                 
|Ceridian Canada Holdings, Inc.                                                |  | Delaware                                    
|Ceridian Canada Ltd.                                                          |  | Canada                                      
|Ceridian Holdings UK Limited                                                  |  | United Kingdom                              
|Ceridian Latin America, Inc. (f/k/a Ceridian Government Solutions, Inc.)      |  | Delaware                                    
|Ceridian Limited (f/k/a ITS Information Technology Systems Limited)           |  | Irish Republic                              
|Ceridian Performance Partners Limited                                         |  | United Kingdom                              
|Ceridian Recruiting Solutions, Inc.                                           |  | Delaware                                    
|Ceridian Retirement Plan Services, Inc.                                       |  | California                                  
|Ceridian Tax Service, Inc.                                                    |  | Delaware                                    
|Ceridian UK Limited                                                           |  | United Kingdom                              
|Comdata Bank, Inc. (in organization)                                          |  | Utah                                        
|Comdata Network, Inc.                                                         |  | Maryland                                    
|Comdata Network, Inc. of Australia                                            |  | Tennessee                                   
|Comdata Network, Inc. of California                                           |  | California                                  
|Comdata Processing Systems, Inc.                                              |  | Delaware                                    
|Comdata Telecommunications Services, Inc.                                     |  | Delaware                                    
|FTB Insurance Agency, Inc.                                                    |  | Minnesota                                   
|IAC Information Analysis Company Limited                                      |  | United Kingdom                              
|Intertax, Inc.                                                                |  | Minnesota                                   
|ITS Information Technology Systems (UK) Limited                               |  | United Kingdom                              
|Permicom Permits Services, Inc.                                               |  | Canada                                      
|Stored Value Solutions, Inc. (f/k/a Comdata Stored Value Solutions, Inc.) (1) |  | Delaware                                    
|Stored Value Solutions Australia PTY Limited                                  |  | Australia                                   
|Stored Value Solutions Asia, LLC (2)                                          |  | Delaware                                    
|Stored Value Solutions GmbH                                                   |  | Germany                                     
|Stored Value Solutions France SAS (3)                                         |  | France                                      
|Stored Value Solutions International BV (f/k/a Comdata Europe B.V.)           |  | Netherlands                                 
|Stored Value Solutions Japan K.K. (f/k/a Comdata Japan K.K.)                  |  | Japan                                       
|TSM (Services) Limited                                                        |  | United Kingdom                              



|(1) | Changed name from Comdata Stored Value Solutions, Inc. effective February 17, 2009
|--- | ----------------------------------------------------------------------------------



|(2) | Formed on January 22, 2009
|--- | --------------------------



|(3) | Formed on February 16, 2009
|--- | ---------------------------

Certain subsidiaries,
which in the aggregate would not constitute a significant subsidiary, are omitted from this listing.