P. McFadden & Associates Inc.

Pack To Pack Consultants Ltd.

Paesan Entertainment Inc.

Pamata Hospitality Inc.

Pano Cap Canada Ltd.

Paper Factory Investments Inc.

Paralance Research Corporation

Parallel Media Inc.

Parents' Information Bureau, Limited

Pathways Educational Services Inc.

Paul Ahrens & Associates Ltd.

Pay Per Stay Inc.

Pc Care Plus Inc.

Pco Acquisition Limited

Pcwmicro Canada Inc.

PDK Productions Corporation

Peer Mentor.net Inc.

Penad Pension Services Limited

Penguin Transportation and Logistics Inc.

People Productivity Technology Training (p.p.t.) Inc.