Richard C. Bocking Productions Ltd.

Ripple Rock Engineering Ltd.

Roberts Rehab Inc.

Rocket Research Inc.

Rockland Oceanographic Services Inc.

Rockland Scientific International Inc.

Rolamda Investments Limited

Ross-Reardon Consultants Inc.

Russell Books Ltd.

S.H.M. Marine International Inc.

Satay Express Inc.

Scanship Canada Inc.

School of Health Information Science

Sea Change Internet Solutions Inc.

Sea-Image Corporation

Seaboard Properties Ltd.

Secter Environmental Resource Consulting

Senior Living Magazine

Share Quest (canada) Inc.

Shield-It Coatings Corporation