J. Begin Aero Consultants Inc.

J.a. Bombardier (j.a.b.) Financing Inc.

J.a. Bombardier (j.a.b.) Holding Inc.

J.a. Bombardier (j.a.b.) II Inc.

J.a. Bombardier (j.a.b.) Inc.

J.a. Struthers Management Corp.

J.c.j. Farms Limited

J.e.r.a. Granit Inc.

J.h.c. Investments Inc.

J.k. Doran Marketing & Management Inc.

J.l. Cleroux Et Fils Inc.

J.l. Lebaron (north Hatley) Ltee

J.m. Begin Aluminium Inc.

J.M. Champeau Inc.

J.m. Legendre & Associés, Actuaires Conseils Inc.

J.m.f. Transport (1992) Ltee

J.m.f. Transport (1992) Ltée

J.m.f. Transport Ltd.

J.n. Dunlavey Properties Inc.

J.r.g. Cox Holdings Inc.