BILL HARPER & ASSOCIATES DALEX MFG LTD AUGUSTINE RONALD W. KIRKLAND BOAT WORKS JOLLY BOATS INC HOWMAR BOAT SUBSIDIARY BAYLINER MARINE AVANTI POWERBOATS INC LA GRINGA SAILING SERV INC LES PRODUITS NAUTIQUES ROTECSA CANADA CLASSIC BOATS INC EMBARCATION TRUDEL ET FILS