P. & E. Gold Consultants Inc.

P.a.c. Piling Accessories Canada Ltd.

P.d.n. Electric Ltd.

P.g.l. (international) Ltee

P.l.s. Prepaid Legal Service Plans Of Canada Ltd.

P.m.p. Security Inc.

P.n. Carter & Associates Ltd.

P.n. Windriders Board Sailing School Inc.

Pacck Foundation

Pace Commerce Center Enterprises Inc.

Pagalomer Holdings Limited

Pahco Properties Inc.

Palemi Inc.

Pallex Holdings Ltd.

Pan-American Epilepsy Foundation

Pandrew Management Inc.

Paolo Bertolotti Consultants Ltd.

Papa-Swift Holdings Inc.

Papachristidis Co. Ltd.

Papachristidis Maritime Inc.