S. Baum Tooling Co. Ltd.

S.c.d.m. Inc.

S.p.t. Leather Fashions Canada Inc.

S.v.p. Aidez-Moi

Sabnic Machines & Technologies Inc.

Sail Craft Of Canada Ltd.

Sajoca Capital Inc.

Salbash Corporation

Salon Fournier & Hebert Ltee

Sanfax Industries Ltd.

Sangal Inter-Maritime Services Inc.

Sangdin Consulting Ltd.

Saporoso Inc.

Sarbor Trading Inc.

Sarela Express Inc.

Sattech.ca Enterprises Inc.

Sawan & Sawan Consortium Inc.

Schering-Plough Canada Inc.

Scotia Window Cleaning Service Inc.

Scuba Safari-Scubatech Canada Inc.