Jet Squalus Air Academy Corporation

Jim & Florence Langford Management Inc.

Jim Scharf Holdings Ltd.

Jimmith Holdings Limited

JL Perkins Bookbinder Ltd.

Jlp Instrument Services Ltd.

JNE Welding

Joberg Hotel Marketing Corporation

Jobse Company Inc.

Joe Oddo's European Deli and Catering

John A. Houlden & Associates Ltd.

John A. Thompson Golf Course Design Inc.

John Burgess Medical Services Inc.

John C. Hill, Barrister & Solicitor

Johnny Jingle Ltd.

Joro Resource Corp.

Jortar Industries Ltd.

Journey Home Alcohol and Drug Treatment Centre Inc.

Joyed International Corporation Limited

JRL Industrial Hygiene Consulting Service