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.

Waterworking Wholesale Ltd.

Waterworks Technology School Inc.

Watoto Retail Ltd.

Watson & Associates Design Consultants Incorporated

Wavefront Energy and Environmental Services Inc.

Wavefront Technology Solutions Inc.

Wavelength Personal Grooming Centres Canada Ltd.

Waverider Communications (canada) Inc.

Waves Actionwear Centre (canada) Inc.

Waves Marketing Enterprise Solutions Ltd.