DEVLIN BOATBUILDING J C CRAFT BOAT CORP NORSEBOAT LTD ANCHOR INDUSTRIES LTD CIRCRAFT BOATS CANADA LTD K & C MARINE INDUSTRIES LTD ENDURANCE MARINE INC DOCKRELL YACHTS LES CROISIERES CORTEREAL INC G. BEVAN INDUSTRIES LTD KINGFISHER INC IMHOFT, ROBERT W