P. Bharat Euro Motors Inc.

P. Gosselin Agencies Ltd.

P. J. Malouf & Co. Inc.

P.a. Leduc Capital Inc.

P.a. Senecal & Associes Experts Conseils Inc.

P.c.i. Procedes & Conseils Inc.

P.i.e. Productions Inc.

P.i.n. Sales International Inc.

P.j. Malouf & Co. Inc.

P.m.p. Chimie Inc.

P.o.p. Services Inc.

P.s. Prestige Gem Inc.

P.t. Pet Trainers Ltd.

P2NET Interactive Communications Inc.

Pacific International Equities Corp. Inc.

Pacosy Inc.

Page 1 Media Inc.

Paladin Labs Inc.

Palmera Investments Inc.

Pan Century Investments Co. Inc.