P & C Elliott Professional Corporation

P & H Milling Group Div of Parrish & Heimbacker

P&h Minepro Services Canada Ltd.

P&H MinePro Services of Canada Ltd.

P-K-Ropher Holdings Inc.

P. & R. Pilot Car Services Limited

P. & T. Travel Holdings Corp.

P. A. T. Marketing Ltd.

P. Brill Holdings Limited

P. Burns Coal Mines, Limited

P. Burns Holdings, Limited

P. Hanke Contracting Ltd.

P. Kruger Concrete Products Ltd.

P.a.c.-Pare Corporation

P.A.L. Insurance Brokers Canada Ltd.

P.a.l. Insurance Brokers Canada Ltd.

P.A.L. Insurance Brokers Ltd.

P.e.a.r.l. Foundation

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

P.G. Plastic Ltd.