P.A.W.S.E. Corp.

P.b. Artventures Inc.

P.e. Reeve & Associates Limited

P.f. Collier & Son Limited

P.f.d.h. Management Inc.

P.g.l.a. Dialogue Inc.

P.h. Vroomen & Associates Inc.

P.h.l.p. Hotels Limited

P.i.c. Entertainment Inc.

P.j. Tillner Enterprises Ltd.

P.k.a. Professional Kickboxing Associates Inc.

P.m.d. Equipment Ltd.

P.n.i. Sports Foundation Of Canada

P.r. Lunt Limited

P.r.g. Advanced Technology Ltd.

P.s. Ross International Management Consultants Ltd.

P.s.i. Parallel Source International Inc.

P.u.m. Enterprises Ltd.

P2p3systems Inc.

P38 Inc.