S. I. C. Inc., Societe Internationale de Compensation

S.e. Wilson Company Inc.

S.e.a. Marine Safety Inc.

S.m.a. Stationnements Mécanisés Autopark Inc.

S.p. Myers (canada) Inc.

Sabse Technologies Canada, Inc.

Saint-Ambroise Art Gallery Inc.

SaiZon Inc.

Sajy Communications Inc.

Sand-Ho Software Inc.

Sanders Affiliates Limited

Sanford Evans Communications Ltd.

Sazerac Distillers Of Canada Inc.

Sbbc International Inc.

Sbc Financial Limited

Scrp Group Inc.

Seabridge Tankers Inc.

Seabunker Brokers Inc.

Seachart Air & Ocean Freight Inc.

Seachart Marine Inc.