Wibtow Shipping Services Canada Inc.

Wichsas Investors, Inc.

Wickliffe Investments Limited

Widget Demolition Corp.

Wilco Canadian Resort Vacation Packages Ltd.

Wilco Wireline & Swabbing Services Inc.

Wild Cat Films Inc.

Wild Horse Ranch Inc.

Wild Rose Entertainment Inc.

Wild Rose IT INC.

Wild Rose Meats Inc.

Wild Water Family Fun Centres Limited

Wild World Canada Export Inc.

Wilderness Brands Ltd.

Wildside Environment and Land Services Ltd.

Wilham Development Associates Ltd.

Wilkeshire Investments Ltd.

Willared Developments Ltd.

Willcal Services Inc.

Willcal Software Solutions Corporation