<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE QUARTERLY REPORT ON FORM 10-Q AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS CONTAINED HEREIN. </LEGEND> <CURRENCY> CANADIAN DOLLARS <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> AUG-31-1996 <PERIOD-START> SEP-01-1995 <PERIOD-END> MAY-31-1996 <EXCHANGE-RATE> 1.3616 <CASH> 459,727 <SECURITIES> 4,521,529 <RECEIVABLES> 515,529 <ALLOWANCES> 42,271 <INVENTORY> 809,822 <CURRENT-ASSETS> 6,513,564 <PP&E> 2,019,203 <DEPRECIATION> 0 <TOTAL-ASSETS> 8,915,826 <CURRENT-LIABILITIES> 732,934 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 11,523 <COMMON> 129,535 <OTHER-SE> 7,937,143 <TOTAL-LIABILITY-AND-EQUITY> 8,915,826 <SALES> 4,732,916 <TOTAL-REVENUES> 4,732,916 <CGS> 1,841,773 <TOTAL-COSTS> 1,841,773 <OTHER-EXPENSES> (79,441) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 806,033 <INCOME-TAX> 295,100 <INCOME-CONTINUING> 510,933 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 510,933 <EPS-PRIMARY> .32 <EPS-DILUTED> .32