P. & F. Bernier Holdings Ltd.

P.e.n.m. Building Materials Ltd.

Partners Marketing and Communications

Paterson & Cooke Canada Inc.

Pel-Lab Limited

Penguin Automated Systems Inc.

Performance Internet

Philip Marych Helicopter Pilot INC.

Phoenix Education Management Consulting Inc.

Pike Aerospace Research Corporation

Pita To Go Inc.

Pizza Gallery Restaurant Inc.

Pjl International Consulting Corp.

Places To Retire Inc.

Planetall Tours Inc.

Plasticard Products Inc.

Platadium Exploration Inc.

POLYBIZ Inc.

Porcupine Computer Systems

Poscan Ltd.