P&M Brokers Inc.

P&p Color Proofs Inc.

P's Auto X-Treme Inc.

P-Composite System Inc.

P-M Meanwell Investments Inc.

P. & A. Productions Ltd.

P. & C. Drivers Service Inc.

P. & D. Thermo-Tech Inc.

P. & E. Gold Consultants Inc.

P. & F. Pay-Checks Inc.

P. & H. Wholesalers Inc.

P. & J. Burnbrae Inc.

P. & J. Clayman Canada Inc.

P. & L. Promotions Ltd.

P. & N. Electronic Of Canada Inc.

P. & O. Nedlloyd Canada Inc.

P. & P. Consolidated Businesses Inc.

P. & P. Demolition, Excavation & Snow Removal Inc.

P. & P. Filtration (2006) Inc.

P. & P. Filtration Inc.