MINICRUISERS USA & CO GORIA MANUFACTURING CORP 1027386 NOVA SCOTIA LTD CROSBY YACHT YARD INC HADLEY BOATS EAGLE LASER AIRBOATS INC MIGHTY JON CAPE NOVA BOATS LTD HYDRA-SPORTS INC HI TIDE BOAT WORKS EDDY CREEK FBGLS WORKS ALLI-CAT SAILBOATS INC