Pentact Group Limited

Pentel Stationery Of Canada Limited

Pentland's Prosthetic & Orthotic Services Inc.

Pentum Resources Inc.

People To People Ministries Canada

People's Hybrid Corporation

PeoplePC Canada Ltd.

Peoples Capital Corporation

Peoples Card Services Ltd.

Peoples Trust Financial Ltd.

Pepperview Broadcasting Corporation

Pepperwood Capital Corp.

Per Say Holdings Inc.

Peralux Ltd.

Perceptronix Medical Inc.

Percipient Financial Inc.

Percomet Exploration Corp.

Perdue Commodities Inc.

Peregrine Diamonds Ltd.

Peregrine Metals Ltd.