P-Harmony Monitors Canada, Inc.

P-I-E Nationwide, Ltd.

P-M Psychometrics Ltd.

P-Your Vision Inc.

P. & C. Logistic Inc.

P. & C. Talent Playback Inc.

P. & M. Square 2 Video Enterprises Ltd.

P. & Oaks Inc.

P. & S. Super Alloys Inc.

P. + I. Accounting Services Ltd.

P. Abrams Holdings Canada Inc.

P. And P. Machine & Tools Canada Inc.

P. Bates Management Solutions Inc.

P. F. Collier & Son Limited

P. F. G. Professional Fine Grade Products Inc.

P. G. Chitti Corporation

P. Graham Bell Associates Limited

P. Gravel International Trading Inc.

P. I. F. A. F. Inc.

P. Jacoby & Sons Construction Inc.