- Safety Equipment & Supplies, Gaspe
- Sand Gravel & Aggregate, Gaspe
- Sandwich Shop Restaurants, Gaspe
- Satellite Communication Downlinking & Uplinking, Gaspe
- Seafood Restaurants, Gaspe
- Secondary Schools, Gaspe
- Security Alarm Systems - Home & Business, Gaspe
- Security Control Systems & Monitoring, Gaspe - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Services, Gaspe
- Sewer & Drain Cleaning & Repair, Gaspe - Drain Cleaner & Installation Services
- Shoe Repair Shops, Gaspe
- Shoe Stores, Gaspe - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Gaspe
- Signs, Gaspe
- Ski Centers, Gaspe
- Ski Resorts, Gaspe
- Ski, Snowboard & Snowmobile Shop - Equipment Rental & Services, Gaspe
- Small Appliances, Gaspe
- Snacks & Desserts, Gaspe
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- Snow Removal Services, Gaspe - Snow Plow Service
- Snowmobile Centers & Resorts, Gaspe
- Snowmobile Dealers, Gaspe - Parts, Gear, Clothing & Accessories
- Snowmobile Equipment & Supplies, Gaspe
- Social Services & Welfare, Gaspe
- Societies & Foundation Associations, Gaspe
- Special Education & Care, Gaspe
- Special Events Photographers, Gaspe
- Specialty Animal Services, Gaspe
- Specialty Stores, Gaspe
- Speech & Hearing Specialists, Gaspe
- Speech & Language Therapy, Gaspe
- Sporting Goods Stores, Gaspe
- Sportswear Clothing Stores, Gaspe - Sports Clothes
- Staffing & Support Services, Gaspe
- State Government, Gaspe
- Support Services, Gaspe
- Surveyor Services, Gaspe - Surveying Service
- Surveyors, Gaspe
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