MAY MARCHANDISING CORP BEAVER BOATS J.D. BOATWORKS ABSOLUTE POWERBOATS INC FRED KESSLER DART-FORTH MARINE LTD DESIGNER CRAFT BOAT CO NELSON'S TRAWLERS MID-CANADA FIBERGLASS LTD NEPTUNUS YACHTS INTERNATIONAL, INC LEES WORK SHOP ALL WEATHER BOATS INTL LTD