J.c. Moag Co., Ltd.

J.c. Penney Company Of Canada, Limited

J.c. Williams Group Limited

J.Crew Canada Inc.

J.d. Edwards Canada Ltd.

J.d. Financial Control Systems Inc.

J.d. Rosenberg Co. Ltd.

J.e. Fouchaux (canada) Limited

J.e. Kelley Company Limited

J.e. Panneton Family Foundation

J.e. Wiegand & Company, Limited

J.e.n. Advisory Inc.

J.h. Minet Energy Insurance Brokers Inc.

J.k. Reynolds Consultants Inc.

J.k.j. Graphics Inc.

J.k.l. Radiology & Imaging Services Inc.

J.L. Beaudoin Holdings Inc.

J.l. Clark Manufacturing Ltd.

J.l.g. Investments Ltd.

J.m. Airflow Dynamics Limited