Penfirst Properties Ltd.
Pengrowth Acquisition Corporation
Pengrowth Holdings Limited
Penmax Pension Resource Corporation
Penner Inspection & Consulting Ltd.
Pennys Rents A. Car Ltd.
Pennzoil-Quaker State Canadian Holdings Ltd.
Pentagon Freight Services Canada Ltd.
Pentland Securities (1981) Inc.
Pentland Securities (Canada) Inc.
PEO Canada
PeopleInteractive Learning Network Inc.
Pepwood Holdings Limited
Per Square Foot Retail Leasing Limited
Perfect Fry LLC
Performance Fluid Management International Inc.
Perigee Investment Counsel Alberta Inc.
Perigon Solutions Inc.
Perla Of Paris Ltd.
Permac Personal Plans Inc.