P&L Communications Inc.

P. & C. Computer Solutions Inc.

P. & H. Global Trading Inc.

P. & L. Goulet Electric Ltd.

P. & L. Surf Inc.

P. & R. Aluminum Limited

P. & R. Menu Graphics Ltd.

P. And D. Racing (ottawa) Corporation

P. B. Real Estate Holdings Inc.

P. I. M. Public Interest Management Corp.

P. K. Intrade Ltd.

P. K. S. Public Key Systems Inc.

P. Winter Management Services Inc.

P.a.d. Management And Consulting Services Limited

P.a.i. Public Affairs International Limited

P.a.l. Communications Inc.

P.a.l. Foundation Of Canada

P.a.l. Project Management Consulting Inc.

P.B. Fraser and Associates

P.d. Service Station Marketing Consultants Ltd.