P. A. Lawrence Enterprises Inc.

Pacific Cornetta Of Canada Inc.

PAD Mechanical Inc.

PAI Payroll Assist Incorporated

Pantechnicon Communications Inc.

Par Caddy Canada Inc.

Partan Inc.

Pauley Video Productions Inc.

Pennell Lighting Solutions Inc.

Pension Unlock Services Inc.

Pevensing Financial Planning Inc.

Pfalzgraf Canada Inc.

Phillip J. Boucher

Phoenix Building Components Inc.

Phoenix Catalyst Company Ltd.

Phosmedic Inc.

Photoclassifieds Inc.

Pilot Automation and Electrical INC.

Pilote Marketing Inc.

Pioneer Development Corporation