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• P.K. DOUGLASS INC.
• PAA Laboratories Inc.
• PACCAR FINANCIAL LTD.
• PACCAR FINANCIAL SERVICES LTD.
• PACCAR OF CANADA LTD.
• PACO HARDWARE Inc.
• PAK TEK SYSTEMS INC.
• PAN-ASIA FOOD CO. LTD.
• PAPER SOLUTIONS INC
• Papneja Capital Inc.
• Paradigm Electronics Inc.
• PARAMOUNT POWER SYSTEMS LTD
• PARAPAX INC.
• Pat Sturgeon Yachts LTD
• Patheon Inc.
• PAUL HIGGINS HOLDINGS LTD.
• Paul Miatello
• Peak Performance Products Inc.
• PEAK TIME TRADING CORPORATION
• PELICAN CREATIONS INC.
• PENSION PLAN FOR JASON H. FURMAN AND MANDY H. FURMAN OF SUNBELT LOGISTICS GROUP
• Pension Plan for the GE Energy Business in Canada
• PENTAX CANADA INC.
• PERMUL LTD.
• Petro-Techna International Ltd.
• PFSL Investments Canada Ltd.
• PHARMA MEDICA RESEARCH INC.
• PHH Vehicle Management Services Inc.
• PHILCOS ENTERPRISER LTD.
• Piazza Grape Juice Company Ltd.
• Pinnacle Foods Canada Corporation
• PIONEER SAFETY AND AUTOMOTIVE SUPPLIES INC.
• Pioneering Technology Corp.
• PIVOTREE INC.
• PIVOTREE INC.
• Plaster Form Inc
• Plasticair Inc.
• Pneumatic Industrial Equipment Company Limited
• POINTCLICKCARE TECHNOLOGIES INC.
• Polaris Transport Carriers Inc.
• Pooled Fund of TPIC Plans
• Potential Consulting Inc.
• Power Station Ltd.
• PowerCart Systems Inc.
• PPG Canada Inc.
• PPG CANADA INC.
• Praxis Strategies Inc.
• PREMIER CANDLE CORP
• Premier Gift Ltd
• PREMIER POLMAREX INC.
• PRIDE PAK CANADA LTD.
• Pride Tires Inc.
• Pride Truck Sales Ltd.
• Primeline Tools Inc.
• PRIORITY AIR CARGO INC.
• PROGRESSIVE FIXTURE SOLUTIONS INC.
• Prospec Technologies Inc.
• Province Electric Supply Ltd.
• PROVINCIAL STORE FIXTURES LIMITED
• PRUDENTIAL PROPERTY MANAGEMENT INC.
• PSI PERIPHERAL SOLUTIONS INC.
• PSION INC.
• Punjab Trading Inc.
• Purelux Canada Floors Inc.
• Purolator Inc.