J. & J. Farfan Fitness Inc.

J. & J. Thomson Supply Ltd.

J. & K. Perfect Pet Products Inc.

J. & L. Kitchen Gadgets Ltd.

J. & L. Mercer Holdings Inc.

J. & N. Thompson Distributors Ltd.

J. & P. Tasse Enterprises Inc.

J. & S. Footwear Ltd.

J. & S. Golf Care Services Limited

J. -C. Carisse & Associes Ltee

J. 7 Soft eSystems, Inc.

J. A. MacLennan & Affiliates Inc.

J. A. Stephen Consulting Incorporated

J. And M. Safety Product Importers Ltd.

J. B. Dufresne & Company Limited

J. B. G. Actuaries Ltd.

J. B. Network Consulting Limited

J. Baylis Technical Services Inc.

J. Ben-Ami And Associates Ltd.

J. Birch-Jones Consulting Inc.