p.e.a.k. Performance

P.E.I. Wind Power Corp.

P.E.N. and INK LTD (Personal Emprowerment Network and Ink Ltd.)

P.f. Collier & Son Limited

P.f.d.h. Management Inc.

P.Ferrante & Associates Inc.

P.g.l.a. Dialogue Inc.

P.h. Hydraulic Parts Inc.

P.h. Vroomen & Associates Inc.

P.h.l.p. Hotels Limited

P.h.s. Incorporated

P.i.c. Entertainment Inc.

P.i.d. Design Inc.

P.i.e.c.e.s. Holdings Inc.

P.i.p. Venture Group Limited

P.J. Alliance Investments Ltd.

P.j. Heenan Limited

P.j. Kavooras Holdings Limited

P.J. Pro-Cable Installation Ltée

P.j. Tillner Enterprises Ltd.