LES ACIERS J.P. INC FIBRE DE VERRE ST-LOUIS INC HARWOOD WATER CRAFT HOBAN BOAT BUILDER NELSON'S TRAWLERS MARINE INTERIORS INTL H & W EMERGENCY VEHICLES KIWI INDUSTRIES INC LEISURE PROD MKT SYS HILLSIDE MARINE SERV AZZURRO BOATS CANADA INC MENARD MANUFACTURING CO