P.a. Premier Automation Inc.

P.a.v. Graphics Inc.

P/c Control Graphics Inc.

Pac Railway Supplies Inc.

Pack-All International (quebec) Inc.

Page 1 Greeting Cards Inc.

Pali Design Inc.

Pan-Acc Transit Systems Inc.

Papiers Starling Inc.

Paprima Industries Inc.

Parcella Developments Limited

Pat's Landscaping & Snow Removal Inc.

Patchco Inc.

Patrick Sports (canada) Inc.

Perf Management Engineers Limited

Peter Flaherty Communication Marketing Inc.

Phaeton Electronics Inc.

Pharmassurance Pharmaceutical Insurance Marketing Inc.

Phoenix Cabinetry Inc.

Photomec Ltd.