J.c. Promas Inc.

J.d. Shelter Investments Ltd.

J.d.p.b. Holdings Inc.

J.e.e.p.s. Investments Ltd.

J.edwin Boyd & Associates Limited

J.F. Allan Mineral Consultants Ltd.

J.f. Mitchell Enterprises Inc.

J.g. Macfadden Educational And Consulting Services, Inc.

J.j. Kan Industries Inc.

J.K. Engineering Ltd.

J.k. Investments (canada) Ltd.

J.k. Technical Personnel Ltd.

J.p. Dolan Management Ltd.

J.P. Morgan Commodities Canada Corporation

J.r.m. Diversco Inc.

J.s.k. Pine Investments Ltd.

J.s.mcfarlane Investments Ltd.

J.t. Slavin Executive Consultants Ltd.

J.t.c. Investment Company Ltd.

J.w. Abernethy Management & Consulting Ltd.