MARK TWAIN MARINE IND KLACKO SPARS LTD FBGLS PROD CO INC DRAGON FLY CORP EX-EL BOATS & REC PROD CHALEUR FIBERGLASS CO IPI INDUSTRIES INC DAVID M HUDSON MRN CON LES CANOTS BEAUMIER ARMSTRONG POWERBOATS GOUVERNEMENT DU QUEBEC CARAVELLE BOATS INC