Letovsky Real Estate Corporation

Leven Realties Ltd.

Leventos, de Miranda Project Management Inc.

Levi Litigation Services Inc.

Levi Management Inc.

Leway Industries Inc.

Lex Fortuna Corporation

Lex-Ed Enterprises Ltd.

Lexikem Canada Inc.

Lexma Holdings Inc.

Leyenda by inc.

Leznoff, Eisenstat & Associates Ltd.

Lezza & Wiese Partners Inc.

Lian Public Affairs Consulting Ltd.

Liberty Mercantile Of Canada Limited

Librairie Des Jeunes Bettina Children's Book Store Inc.

Lieka Holdings Inc.

Life Experience Inc.

Lifeplan Enterprises Inc.

Lifereach Corporation