Wardell Professional Development Inc.

Wardley Canada Limited

Wardley Canada Ltd.

Wardley Investments Canada Ltd.

Warehouse One Atlantic Ltd.

Warehouse One Clothing Ltd.

Warm An' Loving Ministries

Warrantech Corporation Ltd.

Warrenfield Enterprises Inc.

Washington Health Ltd.

Watan Al Salam Corporation

Water Pik Canada, Inc.

Watercube Ltd.

Waterfield Management Limited

Waterjogger Products Inc.

Watermark Capital Management Inc.

Watermarq Technologies Inc.

Waterpoint Financial Group

Waterstone Strategies Ltd.

Watertrax Inc.