INDEPENDENT YACHTS LTD MANATEE MARINE PRODUCTS LA COMPAGNIE DESMARAIS ET FIL BULLET BOATS INC ELITE POWERBOATS INLAND CRUISERS INC CATS ENTERPRISE AQUA SPORT CANADA LTD FARIA'S CUS YACHTS INC BI-YAK GUIDEBOATS AQUASPORT CORPORATION KEEN BOAT BUILDING CORP LTD