J. & A. Engineering Consultant Ltd.

J. & B. Bâtiment Canada Inc.

J. & B. Harris Limited

J. & B. Loubier Rembourreur Inc.

J. & B. Manufacturing Ltd.

J. & B. Options Inc.

J. & D. Arts Inc.

J. & D. Talarico Holdings Inc.

J. & D. Tryri Investments Ltd.

J. & E. Classic Dresses Inc.

J. & E. Hymes Interests Ltd.

J. & E. Insurance Agency Ltd.

J. & F. Fur Manufacturing Corp.

J. & F. Hadati Holdings Corp.

J. & F. Murray Holdings Inc.

J. & F. Recuperation Incorporée

J. & F. Transport Services Inc.

J. & G. Donga Transport Ltd.

J. & G. Rousseau Impot Executif Ltee

J. & H. Gauthier Investments Inc.