Peppershakers Marketing Group Inc.

Pepsi-Cola Canada Beverages (west) Ltd.

Peregrine Business Advisors Inc.

Peregrine Capital Corporation

Perfect Place Media Inc.

Performance Golf Learning Centers

Perigeon Corporation

Perimeter Airlines (inland) Ltd.

Perimeter Aviation GP Inc.

Perimeter Contracting & Supply Ltd.

Peritus Canada Incorporated

Perky Restaurants Ltd.

Perma-Guard Holdings Ltd.

Permanent Part-Timers Inc.

PerSen Technologies Incorporated

Persia Atlantic Tour Services Inc.

Personal Encounters Properties Inc.

Personnel Management Group

Perspectics Lab Inc.

Perth Dye Works Limited