- Safety & Security Systems & Consultants, Toronto
- Sandwich Shop Restaurants, Toronto
- Satellite TV Service, Toronto
- Sawmill & Planing Mills, Toronto
- Sawmill Supplies & Equipment Repair, Toronto
- Secondary Schools, Toronto
- Security Consultants, Toronto
- Security Guard & Patrol Service, Toronto - Bodyguard, Guard Dogs, Etc
- Security Services, Toronto
- Semi Precious Metals, Toronto
- Sheet Metal Contractors, Toronto - Sheet Metal Fabrication
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- Sheet Metal Fabricators & Ductwork Contractors, Toronto
- Shopping & Shopping Services, Toronto
- Snacks & Desserts, Toronto
- Social Services & Welfare, Toronto
- Societies & Foundation Associations, Toronto
- Sororities, Toronto
- Specialty Stores, Toronto
- Sports Medicine, Toronto - Doctors, Physicians & Surgeons
- Submarine Sandwich Restaurants, Toronto
- Substance Abuse Clinics, Toronto - Alcoholism, Addiction & Drug Abuse Treatment Centers
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