S. & G. Goodman Investments Inc.
S. & M. Pipeline Limited
S. & M. Training Aid Canada Ltd.
S. & P. Consultants Healthcare, Inc.
S. & S. Dollar Shop Inc.
S. & S. Software Limited
S. A. Engineering Ltd.
S. B. Sales Boosters Co. Ltd.
S. C. & D. Systems & Photographic Services Ltd.
S. E. B. Coil Fabrication Canada Ltd.
S. Goodwill Investments Ltd.
S. Hagen Holdings Ltd.
S. Lynn Bentley Enterprises Ltd.
S. Mallard Enterprises Incorporated
S. S. I. Computer Canada Ltd.
S. Shewchuk & Associates Ltd.
S. T. I. Technology Ltd.
S. Watson Information Management Inc.
S. Weinstein Ltd.
S.a. Mineral Exploration Ltd.