C.P.I. MARINE INC HIGH-TECH YACHT & SHIP INC CANAL BOATS INC HAWK ENTERPRISES NORTH AMERICAN ENGINEERING CLAY CRAFT BOAT CO HARTER MARINE ENGINEER KENFERM SALES INC MAYEA BOAT AND AEROPLANE COMPANY KORTCHMAR & WILLNER INC MINIJET INC FIBRE DE VERRES ABITIBI INC