NEW JOLLY ROGER MARINE CORP CRESTLINE MFG CO FIBERGLASS BY DESIGN 1027386 NOVA SCOTIA LTD NORTH AMERICAN INFLATABLES IMACKIEFLOAT LONG BAY CUSTOM BOATS POLAR PRODUCTS CABO YACHTS MAGNUM MARINE CORP CANADA LTD BEAVER MARINE MFG INC CONCORD BOAT CORP AVALON & TAHOE MFG INC