P. & S. Containers Limited

P. & S. Freight Recovery Ltd.

P. & S. Super Alloys Inc.

P. + I. Accounting Services Ltd.

P. A. Lawrence Enterprises Inc.

P. Abrams Holdings Canada Inc.

P. And D. Racing (ottawa) Corporation

P. And P. Machine & Tools Canada Inc.

P. and S. Turcotte Trucking Inc.

P. B. Macdonald Ltd.

P. B. Real Estate Holdings Inc.

P. Bates Management Solutions Inc.

P. Cottreau Holdings Inc.

P. Coultas Holdings Inc.

P. Denis Ductwork Ltd.

P. Doherty (engineering Consultants) Ltd.

P. Duncan Cumming Consulting Services, Inc.

P. F. Collier & Son Limited

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

P. Fisher & Associates Limited