P. & S. Freight Recovery Ltd.

P. & S. Hellenic Import Export Inc.

P. & S. New Universe Decoration & Furniture Ltd.

P. & S. Security Consultants Inc.

P. & S. Super Alloys Inc.

P. & S. Water Industries Inc.

P. & S. Wright Security Inc.

P. & T. Travel Holdings Corp.

P. & V. Management Ltd.

P. & W. Inter-Trading Inc.

P. & W. Paint Horses Inc.

P. + I. Accounting Services Ltd.

P. A. Davidson & Associes Ltee

P. A. Lawrence Enterprises Inc.

P. A. T. Marketing Ltd.

P. Abbat Canada Inc.

P. Abrams Holdings Canada Inc.

P. Alie Debosselage & Peinture Inc.

P. And D. Dickie Realties Ltd.

P. And D. Racing (ottawa) Corporation