- Sand Gravel & Aggregate, Maniwaki
- Sandwich Shop Restaurants, Maniwaki
- Sawmill & Planing Mills, Maniwaki
- Sawmill Supplies & Equipment Repair, Maniwaki
- Secondary Schools, Maniwaki
- Senior Citizens Housing, Maniwaki
- Senior Citizens Information & Services, Maniwaki
- Senior Citizens Service & Health Organizations, Maniwaki
- Septic Tanks & Systems, Maniwaki - Wholesale, Dealers & Suppliers
- Shoe Repair Shops, Maniwaki
- Shoe Stores, Maniwaki - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Maniwaki
- Signs, Maniwaki
- Skating Supplies, Maniwaki - Ice, Inline, Speed, Figure & Roller Skates
- Snow Removal Services, Maniwaki - Snow Plow Service
- Snowmobile Dealers, Maniwaki - Parts, Gear, Clothing & Accessories
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- Social Clubs & Organizations, Maniwaki
- Social Services & Welfare, Maniwaki
- Societies & Foundation Associations, Maniwaki
- Space Planning, Maniwaki
- Special Education & Care, Maniwaki
- Special Needs Transportation, Maniwaki
- Speciality Food Stores, Maniwaki
- Specialty Stores, Maniwaki
- Sporting Goods Stores, Maniwaki
- Springs Automotive, Maniwaki
- Substance Abuse Clinics, Maniwaki - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Substance Abuse Outpatient Clinics, Maniwaki
- Sugar Refiners, Maniwaki
- Suicide Prevention Service & Counseling, Maniwaki
- Surveyor Services, Maniwaki - Surveying Service
- Surveyors, Maniwaki
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