P-M Meanwell Investments Inc.

P-M Psychometrics Ltd.

P-O Max Canada International Inc.

P-One Solutions Inc.

P-Y Public Safety Management Inc.

P-Your Vision Inc.

P. & A. Penner Sales Inc.

P. & A. Productions Ltd.

P. & B. Discount Stores Ltd.

P. & B. Insonorisation Inc.

P. & B. Moon Investments Ltd.

P. & C. Computer Solutions Inc.

P. & C. Drivers Service Inc.

P. & C. Logistic Inc.

P. & C. Talent Playback Inc.

P. & D. Philpott Enterprises Ltd.

P. & D. Thermo-Tech Inc.

P. & E. Gold Consultants Inc.

P. & F. Bernier Holdings Ltd.

P. & F. Pay-Checks Inc.