B & S Publications Inc.

B&D Development Corp.

B-A Materials (1996) Limited

B-A Materials Limited

B-Assist Systems Inc.

B-Filer Inc.

B. & G. (f & I. ) Inc.

B. E. K. Metal Products Ltd.

B. Lipsey Holdings Inc.

B. Matic Inds. Ltd.

B. R. Brent Auto Holdings Inc.

B. Richler Metal Canada Ltd.

B. V. Armstrong & Associates (consultants And Actuaries) Ltd.

B.c. Air Lines Limited

B.C.A.S. Developments Corp.

B.E.T. Inc.

B.s.a. Technology Consultants Ltd.

B.s.w. Agencies Ltd.

B.y. Freedmen Financing & Investment Inc.

B2b Incorporators Ltd.