P.g.w. Power Gas Water Management & Efficiency Systems Inc.

P.h. Industries Ltd.

P.I.C. Professional Industrial Cleaning

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.

P.R. Aqua Supplies Ltd.

P.s. Promotional Services Inc.

P.S. Surveys

P.s.e.l. Holdings Ltd.

P.S.I. Performance and Safety Improvements Inc.

P.s.m. Pacific Ltd.

P.s.w.c. Trading Inc.

P.t. Petroleum Technologists Limited

P.w. Rolfe & Associates Ltd.

P/c/l Adams Investments Inc.

P1 Parking Systems Inc.

P2F Canada Ltd.

P3M Energy Corporation