P. And P. Machine & Tools Canada Inc.

P. and S. Turcotte Trucking Inc.

P. And Three N's Ltd.

P. Aubert Gestion Ltee/ltd.

P. B. Macdonald Ltd.

P. B. Real Estate Holdings Inc.

P. Bates Management Solutions Inc.

P. Belanger Concept Inc.

P. Beraud & Co. Ltd.

P. Bernard Equipement Ltee

P. Bharat Euro Motors Inc.

P. Bilodeau Distributions Ltee

P. Brill Holdings Limited

P. Burns Coal Mines, Limited

P. Burns Holdings, Limited

P. C. Aventure Informatique Inc.

P. C. Aventure Logistics Inc.

P. C. Aventure Ordinateurs (masson) Inc.

P. C. Aventure Printers Inc.

P. C. Technologies Inc.