P. Krishnamoorthy Medical Services Inc.

P.b. Commercial Underwritting Group Co. Ltd.

P.b. Hakimi Retailers Inc.

P.C.I. Les Conseiller ProCorp Inc.

P.f.j. Health Care Services Inc.

P.i.f.c. Vente D'autocar Premier Choix Inc.

P.m.h.e. Design Inc.

Paammi Holdings Inc./gestions Paammi Inc.

Pacalis Inc.

Pacitrade Co. Ltd.

Paliser Solutions Inc.

Pall Dynamics Limited

Pall Dynamics Ltd.

Pam Electronics Inc.

Pamel Electric Inc.

Panalex Marketing Inc.

Panar Shipping And Traveling Agency Inc.

Panford Investment Corporation

Pantorama Industries Inc.

Papeterie Express Inc.