PAR Medical Inc.

Paragon Home Care Ltd.

Paragon Personnel Ltd.

Paralink Energy Services Inc.

Paralink Recruitment and Placement Inc.

Parmelia Trading Canada Ltd.

Parus Productions Inc.

PATEX Research and Consulting Ltd.

Pathway Industries Inc.

Patricia Sheaves & Associates Inc.

Pattison Outdoor Advertising a div of Jim Pattison Industrie

Pattison Sign Group, A Division of Jim Pattison Industries Ltd.

Paynes Marine Supply Group

PB Pacific Investments LTD.

PBC Health Benefits Society

Pearlite Fixture Group Inc.

Pederson Arts Inc.

Peerless Engineering Sales Ltd.

Pemberton Transport Co Ltd.

Penguin Jewellers Inc.