WBB Holdings Ltd.

WBS Western Business Services Ltd.

Well Country Consultants (canada) Limited

Wescan Pipe Protection Ltd.

Westank Industries Ltd.

Westcan International Trucks Ltd.

Westco Fertilizers Ltd.

Westcon Equipment & Rentals Ltd.

Western Agriculture Systems Limited

Western Canada Alfalfa Transportation Ltd.

Western Canada Athletics Commission

Western Canadian Agricultural Development Company Ltd.

Western Canadian Music Alliance Inc.

Western Catholic Charismatic Renewal Services

Western General Insurance Brokers Inc.

Western Limited

Western Litho Printers Limited

Western Surety Company

Westgrain Flaxseed Products Incorporated

Westwind Releasing Inc.