Benjef Holdings Ltd.

Bennett Jones International Trade Services Inc.

Bennett Jones LLP

Benross Home Services Ltd.

Benson & Associates Inc.

Bent Horn Development Inc.

Bente Fashions Inc.

Bente Rowe Sales Corporation

Bentek Systems Ltd.

Bentley Broadcasting Inc.

Bentree Equities Inc.

Beralta Construction Limited

Berean Church Of God International - Calgary

Berg Stewardship Associates Ltd.

Bergens Outreach International, Corp.

Bergman Aviation Inc.

Berhe & Associates Inc.

Berida Holdings Inc.

Beringer Alternative Investments Inc.

Berkshire Wood Ltd.