Pacific Institute for Advanced Study

Pagalis Holdings Ltd.

Pagalis Sales Ltd.

Pat Schooley Building Materials Ltd.

Penndragon Solutions Inc.

Performance Squared Ltd.

Peter Louvros Sons Consulting, Inc.

Phoenix PMDI Services Inc.

PocketHealth Systems Inc.

Point Four Systems Inc.

Polar Industries Ltd.

Poly-Chlor Plastic Industries Ltd.

Profiles International Personality Assessments Inc.

Punchtools Inc.

Pure Canadian Products Inc.

Quadlogic Meters Canada Inc.

Quality Auditing Institute Ltd.

Quamatica Inc.

Quick INC.

R.v.c. Transportation Enterprises Inc.