J. & M. Filters and auto parts Inc.

J. & M. Swimming Pools Inc.

J. & N. Publishing Ltd.

J. & P. Davignon Limitee

J. & P. Leone Limited

J. & R. Ateliers de Couture Inc.

J. & R. Saks Holding Corporation

J. & R. Weir (limited)

J. & S. Abecassis Holdings Inc.

J. & S. Creations Ltee

J. & S. Denault Enterprises Inc.

J. & X. Fashions Ltd.

J. & X. Foods Inc.

J. + S. Den/can Food Products Ltd.

J. A. Besner & Sons Ltd.

J. A. Blondeau Limited

J. A. E. Furniture Ltd.

J. A. Gagnon, Executive Consultant

J. A. Harris Limited

J. A. Henderson Industries Limited