P & C Elliott Professional Corporation

P&h Minepro Services Canada Ltd.

P&H MinePro Services of Canada Ltd.

P. & T. Travel Holdings Corp.

P. A. T. Marketing Ltd.

P. Brill Holdings Limited

P. Burns Coal Mines, Limited

P. Burns Holdings, Limited

P.e.a.r.l. Foundation

P.g. & E.g. Sales Ltd.

P.h. Geolijac Investments Ltd.

P.H.Agri Animal Nutrition Inc.

P.l.d. Mechanical Contractors Ltd.

P.s.i. Progressive Systems Inc.

P2 Energy Solutions Alberta Ulc

P2-3s Acquisition Inc.

P2-3s Exchange Inc.

Pa Development Foundation Of Canada Inc.

PA Geomatics Inc.

Pa-Gra Enterprises Ltd.