Pem-3 Communications Corporation
Pemeco Financial Holdings Inc.
Pen-Jan Holdings Inc.
Penguin Lighting Inc.
Penny Lane Gourmet Inc.
Penny Polk & Co. Inc./
Pennylove Holdings Inc.
People Potential Inc.
Peradam Inc.
Perfection Development Ltd.
Perfection Leasing Equipment Inc.
Performance Javelin Inc.
Peri-Prosth. Inc.
Perio Montreal Ltee
Perio Services Ltd.
Periplus Convention Management Inc.
Permagest Corporation
Permaline Sports Inc.
Personnel Tangent Inc.
Perspectra Inc.