S.A. Armstrong Ltd., a Toronto manufacturer of HVAC and fluid flow equipment, recently was named as one of 50 companies that has implemented "world-class best business practices" in Canada. To qualify, firms must have revenues between $10 million (CAD) and $2 billion; demonstrate strong growth during the past three years; be more than 50 percent Canadian-owned; and, if public, have less than 50 percent of their shares traded.