P.g. Programmers Guild Products Limited

P.h. Geolijac Investments Ltd.

P.H.Agri Animal Nutrition Inc.

P.k. Hydraulic Canada Ltd.

P.l.d. Mechanical Contractors Ltd.

P.m. & I. Management International Ltd.

P.o.s. East Ltd.

P.p. Safety Equipment Inc.

P.r. & G. Enterprises Ltd.

P.s.i. Progressive Systems Inc.

P.t.l. Consultants Ltd.

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.

Paaruss Investments Inc.

Pacal Developments Ltd.

Pacalta Resources Ltd.