J. Seidner & Associates Ltd.

J.C. Headwaters Canada Inc.

J.d.r.f. Electromag Engineering Inc.

J.d.s. Management Group Inc.

J.r. Mckay Enterprises Limited

J.S. Spencer Consulting Inc.

JAAC Corporate Enterprises Inc.

Jacamar International Corporation

Jackson Wynne Brand Consultants Inc.

Jacpott Management Inc.

Jadamac Holdings Inc.

Jag Millo Electric Inc.

Jaguar Packaging Systems Inc.

Jake Fry Photography INC.

Jan Seyler Consulting Inc.

Janeen Stodulski Professional Corp.

Jannock Tube Limited

Janren Securities Inc.

Janrich Trading Co. Inc.

Janus Advisors, Inc.