EMERSON BOAT WORKS CORP CRESTLINER INC NOEL HARDIE ENTERPRISES C & C FUR INC CLASSIC MARINE FLORIDA HERITAGE BOAT WORKS AQUARIUS HOMES INC AEROCAT CANADA COQUIHALLA RIVER BOATS LTD GLAS-PLY HI-TECH C&W INDUSTRIAL FAB & MARINE E J.H. SAINT-MARC