Portfolio Management Services P.m.s. Inc.

Portronik A. T. Ltée

Poscomm Development Corporation

Poseidon Tours International Ltd.

Posilight Inc.

Posture Dynamics Ltd.

Potcha Inc.

Pourvoyeur Lac Lareau Inc.

Powell Foods (1971) Limited

Powerfit Electronics Inc.

Ppodluap Investments Inc.

Ppuhh Fashion Inc.

Prafulco2 Inc.

Pralimar, Courtiers En Alimentation Ltee

Pramc Investments Ltd.

Pratham Group Inc.

Prayas Marketing Inc.

PRÃœFTECHNIK Maintenance Technology Service Inc.

Pré Impression I.t.c. Trans-Continentale Inc.

Pre'Spect Arts Inc.