P & C Marketing Services Inc.

P&P Shahidi Holdings LIMITED

P'nut Butt'r Palace Ltd.

P'ship Groups Taxinvestor Management Ltd.

P. & K. Technicom Canada (1976) Ltd.

P. Hui & Company Limited

P. LEO & CO., BC Ltd.

P. S. & E. Contractors Ltd.

P. S. & E. Industries Ltd.

P. S. & E. Projects Ltd.

P.c.d.c. Canada Ltd.

P.d. Physiology Publications Inc.

P.D.C. Industrial Coatings Inc.

P.g.i. Canada Limited

P.g.m. Resource Group Inc.

P.h. Industries Ltd.

P.j.b. Duffy And Associates Ltd.

P.k. Canadian Creations Limited

P.l.s. Inter-Continental Foods Corporation

P.p.i. Retirement Services Inc.