P. K. Coating Consultants Inc.

P. Lawson Travel Limited

P. Lawson Travel Ltd.

P. M. Firestop and Insulating Services Limited

P. M. Puglia Sales Ltd.

P. Margolis & Son Limited

P. Novack Management Inc.

P. Quinn Marketing Canada Inc.

P. R. Stanger Insurance Agencies Ltd.

P. S. Trim Inc.

P. T. L. Club Television Network Of Canada

P. T. Services Nando Ltd.

P. Thomas & Family Holdings Inc.

P. Vision Inc.

P. W. Logistics Inc.

P. W. Smith & Associates Inc.

P.a. Heat Recovery Incorporated

P.a. Management Consultants Limited

P.a. Management Services Limited

P.a. Mentex Technology Inc.