P&R Atlantic Stars Academy Inc.

P. & P. International Trading Inc.

Pantel International Inc.

Parachute Enterprises Ltd.

Parker Kaefer Inc.

Parsons Hydraulics Inc.

Partner Canada Biomedical International

Pat Bottling Limited

Paul C. Andrus & Sons Building Centres Ltd.

Pengland Training and Consulting

Pentco Marketing Limited

Performance Property Capital Inc.

Pescatrawl Inc.

Pet Fair Pet Centre (maritime) Limited

Peter Langille's Plumbing and Heating Limited

Petromax Ltd.

Phaeton-Scotia Properties Inc.

Phillip G. Birrette & Associates Marketing Limited

Pieces of Wood

Pier Atlantic Ltd.