1.   Cariscot, in which the Canadian company Scothalls had the majority shareholding, was alleged to have imported cotton for resale as genuine West Indian Sea Island Cotton.

2.   Although Seagram is a Canadian company, Seagram officials say the company is liable for U.S. taxes as if it were a U.S. company.

3.   Already, Phoenix Gaming Inc., a Canadian company with offices in Phoenix, has helped launch a training school for blackjack dealers and casino workers in Guadalajara.

4.   Among the biggest still in Cuba are Canadian mining company Sherritt International Corp., Mexican telephone company Grupo Domos SA and Spanish hotel chain Sol-Melia SA.

5.   Although this ruling gives Canadian companies a legal leg to stand on, the gray market remains a stiff competitor.

6.   Among Canadian companies that reported earnings yesterday, West Fraser Timber Co. and Noranda Forest Inc. both said third-quarter profits were disappointing.

7.   American Resource Corp., Greenbrae, Calif., a gold exploration and development company, announced an agreement to merge with Rea Gold Corp., a Canadian mining company.

8.   Analysts said many investors questioned whether Nowsco, a Canadian company that provides services to the oil and gas industries, was a good strategic fit for Great Lakes.

9.   Analysts say the bid illustrates the attraction of gold assets in Australia and Papua New Guinea for Canadian companies.

10.   Analysts said investors are questioning whether Nowsco, a Canadian company that provides services to the oil and gas industries, is a good strategic fit for Great Lakes.