P & E Manufacturing Ltd.

P & J Management Ltd.

P&H Contracting Ltd.

P. & J. Gauthier Building Materials Ltd.

P. Clarke & Company Inc.

P.e. Kelley Ltd.

P.f.p. Installations Limited

P.G. Sports Inc.

P.O.B. Security Inc.

P.R.N. Publishing Inc.

Palisade Enterprise Security Inc.

Pallets Plus Ltd.

Panchroma Website Development

Pansolo Holding Inc.

Panterra Venture Capital Corporation

Papeterie Restigouche Office Supply Inc.

Paquet Yarns Inc.

Parker Press Inc.

Parlantic Technologies Ltd.

Parsons & Whittemore (near East) Limited