ALUMA-STEEL FABRICATORS LTD GUIDE BOATS INC COLDWATER CANOE CO CEDAR ISLAND TENDERS AVANCE POWER BOAT MFG CANOE IMPORTS INC J & J MARINE FABRICATING INC GULF TRAWLER YACHTS CALEDON BOATWORKS INC AGAT BOAT SHOP INC ALPHA WEST CORP BARRACUDA YACHTS INC