Sowa Tool & Machine Co. Ltd.

Spartan Granite and Cabinetry Inc.

Specialties Construction Company Canada Inc.

Spectra Apparel Inc.

Spectrum Strategic Management Inc.

Speer Canada Inc.

Splendor By Angel C. Inc.

SSENN Business Dev. INC.

St. Jude's Student Services Inc.

Starnet Americas Inc.

Steed & Evans Roads Limited

Steffler Consulting & Contracting Inc.

Stephen-Lea-Cocks Industries Limited

Stove Hand Corp. Canada Inc.

Strassburger Windows & Doors

Strata Distribution Services Limited

Strata Mutual Funds Limited

Strategic Employee Testing Corporation

Strawberry Computing Corp.

Streamline Supplies Inc.