9132-7809 QUEBEC INC AVANTI POWERBOATS MARATHON MARINE MFG 1996 LTD MENSCH MANUFACTURING LES PRODUITS NAUTIQUES ROTECSA CANADA J ARTHUR PUGH ENTERPRISES LTD CALYPSO COMPANY EAGLE BOAT MANUFACTURING CAPE CRUISER BOAT WORKS FLATLANDER MARINE CORP JOHNSON MFG CO KEATON BOATS