Penta Completions Supply and Services Ltd.

Pentacle Productions

Pentium BioScience Inc.

People Caring For People Inc.

Peoples Trust Company

Peoples Trustco Ltd.

Percy Investments (pty) Ltd.

Perfect Scents International Inc.

Performance Credit Arrangers Inc.

Perini International Corporation Limited

Perini Limited

Perlando Laundry Group Ltd.

Perma-Link Canada Ltd.

Perreault Hanson Building Technologies Ltd.

Persona Communications Inc.

Personally Yours (monogram & Embroidery) Ltd.

Perugia Corporation

Pet Expressions, Inc.

Peter Bull Architect & Associates Ltd.

Peter Meyer Wineries (canada) Ltd.