P&M Brokers Inc.

P. Charles Fournier Investments Ltd.

P. Ducros & Associés Inc.

P.a.f. Management Ltd.

P.Chouteau Services Conseils INC.

P.i.c. Tourism Enterprises Ltd.

P.k.1 Hobby Products Inc.

P.m.s. Chauffage Electrique Ltee

P.s. Encore Ltd.

P.t.i. Tours Ltd.

Pacis Publishing Limited

Pader & Partners Inc.

Pador Associations Management Group Ltd.

Pagham Consultants Ltd.

Paladin Equities (1991) Inc.

Pan Canadian Athenian And Piraenian Brotherhood

Panaxion Inc.

Panic-Phobia-Anxiety National Information Center (p.a.n.i.c.) In

Panocean Intermodal Contract Carriers Inc.

Panokraft International Inc.