B. & B. Trailer Supplies Ltd.

B.c.e. Clothing Imports Inc.

B.f.r. Home Care Inc.

Bagmag.com Inc.

Bakitrans Inc.

Balatt Inc.

Banisto Holdings Inc.

Barr & Mackey Ltd.

Barry-Robert Investment Inc.

Bath & Body Works (Canada) Inc.

Batiq Creations Inc.

Batrik Medical Manufacturing Inc.

Beartrac Lmc Canada Inc.

Beaver Construction Group Limited

Beaver Cook & Leitch Limited

Beaver Eastern Limited

Beaver Marine Limited

Beer-Zaz Building Systems Limited

Beiersdorf (canada) Ltd.

Bell Communications Systems Inc.