Smart Risk Solutions Inc.

Sobia Enterprises Inc.

Society for the Promotion of Bilingualism SPB

Sonaguard Security Systems Ltd.

Sos Plastics Inc.

Sovereign Family Fashions Limited

Sovereign Seat Cover Mfg. Limited

Spartech Plastics

Spinney Marketing & Merchandising Canada Inc.

Sportapply Canada Ltd.

St-Lawrence Society for Education

St. Lawrence Brewing Co., Ltd.

St. Lawrence Orthopaedic Appliances Service Limited

St. Lawrence Power Company

St. Lawrence Radio Forwarding Inc.

St.Lawrence Seaway Management Corporation

Staples N' Stuff Canada Inc.

Starnack Fraternal Holding Association

Steva Holdings Limited

Stratagem Adventures Ltd.