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.

WG Capital Inc.

WG WaterGroup Canada Ltd.

Whale Washing Systems Inc.

White Day Investments LTD.

Willock Industries Ltd.

Willock Truck Equipment Co. Ltd.

Wing Planet Restaurants Inc.

Wirsbo Canada Ltd.

Wmc Research Associates Ltd.