Balfour Guthrie Forest Products Inc.

Ballard Generation Systems Inc.

Ballard Power Systems Inc.

Ballard Research Inc.

Ballard Technologies Corporation

Ballet Productions Canada Society

Ballistic Arts Media Studios Inc.

Bam, Boom & Kerpow Business Services Inc.

Bambara Capital Corp.

Banc Boarding Inc.

Bancorp Income Mortgage Fund Ltd.

Bancorp Polygon Limited

Banff International Research Station

Bank Of British Columbia

Bank Of British Columbia Mortgage Corporation

Bao Shin Enterprises Inc.

Bar-Lo OSB International Inc.

Barbeau, Evans & Goldstein

Barbican Properties Inc.

Barbour Billington Interests Incorporated