AQUA SPORT CANADA LTD ALU-CRAFT PRODUCTS LTD ECONOMY BOAT COMPANY FAR EAST BOATS LTD HEWES MANUFACTURING CO INC GAUSEFIN CANADA LTD JAMES W LYNCH CO HAWTHORNE MARINE GAVIN'S BOATS COASTING YCHT SLS& SVC MCPHERSON STRIP BOATS DUNKIRK YACHTS INC