P & C Marketing Services Inc.

P.c.d.c. Canada Ltd.

P.l.s. Inter-Continental Foods Corporation

P.s. Promotional Services Inc.

PAC RES GRU - Pacific Research Group Inc.

Pace Chemicals Ltd.

Pacific Associate Stores Limited

Pacific Beer Equipment Ltd.

Pacific Business Synergy, Inc.

Pacific Cap Company

Pacific Citadel Capital, Inc.

Pacific Design Engineering 1996 Ltd.

Pacific Global Enterprises, Inc.

Pacific Mattress Recycling Inc.

Pacific Polymers (canada) Inc.

Pacific Social Planning Ltd.

Pacific Western Paints Ltd.

Paladin Security Group Ltd.

Panjab Digital Library Canada

Panodic Technologies Group Inc.