Sparkling Spring Water Group Limited

Sparkling Spring Water Holdings Limited

Sparkling Spring Water Limited

SparkYard, Inc.

Spartan Athletic Products Limited

Sperry & Partners Limited

Sperry Design Inc.

Spring Water Inc.

Standard Auto Glass (n.s.) Ltd.

Stanley Security Solutions

Stantec Consulting Ltd.

Stellar Industrial Sales Limited

Steven Estey & Associates Consulting Ltd.

Stevens & Smith General Insurance Limited

Strata Communications

Strictly Sales & Service Inc.

Strum Engineering Associates Ltd.

Sundiata Enterprises Limited

Sunny Meadows By Yvette Inc.

Sunsel Systems Manufacturing Corporation