Belanger, Brochocka & Doleman Inc.

Belmer Holdings Inc.

Belrobvest Inc.

Ben-Jac Capital Inc.

Bencor Construction Corporation Du Canada Limitee

BenefAction Foundation

Benergo Inc.

Bentzys Deli Inc.

Benusa Inc.

Berke Ventures Management Inc.

Berland Holdings Inc.

Berman Motorsport Group Inc. (bmg)

Bernard Rees Holdings Inc.

Bernest Holdings Inc.

Bernier, Richard & Associes Inc.

Berrada Commercial Enterprises Inc.

Berthiaume, Bellini, Smith Marketing Inc.

Bessmoe Investments Inc.

Betgriva Holdings Inc.

Beth Prosterman Orthodontic Services Inc.