J.d. Malletts Bay Inc.

J.d.k. Instruments Inc.

J.e.c.t.s. Investments Inc.

J.g. Fitzpatrick Ltd./ltée

J.g.e. International Commerce Network Inc.

J.l. Scofield Holdings Ltd.

J.r. Lazare Holdings Ltd.

J.r.g. Sales & Consulting Corp.

J.s. Hayes Consulting Inc.

J.s. Khazzam Inc.

J.v.j. Productions Ltd.

Jaan & Rosh Inc.

Jabag Holdings Inc.

Jacardi Acceptance Corp. Ltd.

Jack 2000 Inc.

Jack Altman Holdings Inc.

Jack Scott Management Inc.

Jaclyn Medical Inc.

Jacqfree Investments Inc.

Jade Buddha (of Westmount) Inc.