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DROP TABLE IF EXISTS newtable;
CREATE TABLE newtable
  SELECT T.time, T.name, T.last, P.company, P.wife 
  FROM T 
  JOIN P ON T.wife = P.wife and T.company = P.company;

$sql="DROP TABLE IF EXISTS newtable;
CREATE TABLE newtable
...
$sth->execute ();
$sth->finish ();
$dbh->disconnect ();