Below Zero Heating & Air Conditioning Ltd.

Bengt Fellenius Consultants Inc.

Benj-Beth Enterprises Inc.

Bernard Shirley Ranger Holdings Ltd.

Bespokeway Inc.

Beta Publishers, Inc.

Betcherman Iron & Metal Co. Limited

Bibliomag Ltee.

Bid On A. Star Inc.

Bil Line Directory Network Ltd.

Billet Precision Ltd.

Bimini Equestrian Centre Inc.

Biocyber Technologies Incorporated

Bip Business Information Processor Ltd.

Bir Consulting Inc.

Biswas & Associates Ltd.

Bitflash Inc.

Bittans Intl Import & Export Corp.

BKR Canada Inc.

Black Sheep Consulting Inc.