Wall & Associates Professional Corporation

Wall Data (canada) Limited

Wall Street Equities Ltd.

Wall Street Finance (canada) Ltd.

Wallace & Partners, Human Relations Consultants Inc.

Wallace Silversmiths (canada) Ltd.

Wallace Wireless Inc.

Wallace, Smith Securities Inc.

Walmsley Public Affairs Inc.

Walstock Leasing Limited

Walstod Holdings Limited

Walter E. Heller, Canada, Ltd.

Walter P. Zeller Realty Company Limited

Walter Steel Holdings Inc.

Walter T. Soja & Company, Inc.

Walter Woods Limited

Walwyn Inc.

Walwyn Incorporated

Walwyn Leasing Inc.

Walwyn Stodgell Cochran Murray Limited