P&M Audit and Consulting Services Inc.

P-M Psychometrics Ltd.

P. & Oaks Inc.

P. R. Stanger Insurance Agencies Ltd.

P.m.w. Polymer Material Water Ltd.

P.p.g. Investments Corporation

P.r. Warkentin Inve-Manage Inc.

Pace Distributors Inc.

Pacific Westeel Racking

Pad Print Extreme Inc.

Paffrath Holdings Ltd./ltee

Painting with Style by Colin Thompson Limited

Pakrul Holdings Inc.

Palco Complete Yard Work Inc.

Pamo Cartage Inc.

Pampa Leather Corp.

Pan American Screw Corporation Limited

Pangea Collection Inc.

PanGeo Pharma (Canada) Inc.

Papillon Ingredients Of Canada Inc.