P&L Communications Inc.

P-Cel Research Inc.

P-Cubed International Inc.

P-KOTECH Inc.

P-Kotech Inc.

P-Y Public Safety Management Inc.

P. & C. Computer Solutions Inc.

P. & G. Roofing & Sheet Metal Work Inc.

P. & H. Global Trading Inc.

P. & J. Knowledge Contractors Ltd.

P. & L. Goulet Electric Ltd.

P. & L. Surf Inc.

P. & M. Cement Construction Ltd.

P. & O. Bgei Inc.

P. & R. Aluminum Limited

P. & R. Menu Graphics Ltd.

P. And D. Racing (ottawa) Corporation

P. B. Real Estate Holdings Inc.

P. Denis Ductwork Ltd.

P. Duncan Cumming Consulting Services, Inc.