<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