P.E. Rail And Son

P.E.T.E. International (Canada) Co. Ltd.

P.f. Markham & Associates Inc.

P.f. Timlin Development Consultants Ltd.

P.g.f. Consultants Inc.

P.g.f./g.t.a. International Inc.

P.G.F./G.T.A. Research Recherche Inc.

P.g.t.a. Professional Graphics, Translation And Advertising Ltd.

P.h. Baker Holdings Inc.

P.h. Ryles Investments Inc.

P.h.b.p. Investments Ltd.

P.i.c. Poultry Industry Council Of Canada

P.j. Brougham Marketing Agencies Limited

P.j. Doherty & Associates Co. Ltd.

P.j. Larivière Holdings Inc.

P.j. Letts Consulting Ltd.

P.j. Van Neste Communications Inc.

P.m.i. Precision Metaltronics Inc.

P.O. Hachey Ventures Inc.

P.R. PANKE CONSULTING Ltd.