EXHIBIT 3.103


[Canadian Flag]

Industry Canada                           [Industrie Canada]
Canada Business                           [Loi canadienne sur les
                                          societes par actions]

FORM 1                                    [FORMULE 1]
ARTICLES OF INCORPORATION                 [STATUTS CONSTITUTIFS]
(SECTION 6)                               [(ARTICLE 6)]

1- Name of corporation                    [Denomination de la societe]

3926958 CANADA LIMITED

2- The place in Canada where the registered office is to be situated
[Lieu au Canada ou doit etre situe le siege social]

City of Winnipeg
Province of Manitoba

3- The classes and any maximum number of shares that the corporation is
authorized to issue
[Categories et tout nombre maximal d'actions que la societe est autorisee a
emettre]

an unlimited number of common shares

4- Restrictions, if any, on share transfers
[Restrictions sur le transfert des actions, s'il y a lieu]

The transfer of shares of the Corporation shall be restricted in that no
shareholder shall be entitled to transfer any share or shares without either:

(a)      the approval of the directors of the Corporation expressed by a
         resolution passed at a meeting of the board of directors or by an
         instrument or instruments in writing signed by a majority of the
         directors; or

(b)      the approval of the holders of at least a majority of shares of the
         Corporation entitling the holders thereof to vote in all circumstances
         (other than holders of shares who are entitled to vote separately as a
         class) for the time being outstanding expressed by a resolution passed
         at a meeting of the holders of such shares or by an instrument or
         instruments in writing signed by the holders of a majority of such
         shares.

5- Number (or minimum and maximum number) of directors
[Nombre (ou nombre minimal et maximal) d'administrateurs]

minimum of 1; maximum of 10

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6- Restrictions, if any, on business the corporation may carry on
[Limites imposees a l'activite commerciale de la societe, s'il y a lieu]

not applicable

7- Other provisions if any
[Autres dispositions s'il y a lieu]

The annexed Schedule A is incorporated in this form.

8- Incorporators - [Fondateurs]

Name(s) - [Nom(s)]

Jean D. DuGuay

Address (include postal code) - [Adresse (inclure le code postal)]

67 Sixth Street
Etobicoke, Ontario, M8V 3A1

Signature

/s/ Jean D. DuGuay

FOR DEPARTMENTAL USE ONLY - [A L'USAGE DU MINISTERE SEULEMENT]

Corporation No. - [N(degree) de la societe]

392695-8

Filed - [Deposee]

JUL 26 2001

DSG 02/2000

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[Canadian Flag]

Industry Canada                           [Industrie Canada]
Canada Business                           [Loi canadienne sur les
Corporations Act                          societes par actions]

FORM 4                                    [FORMULE 4]
ARTICLES OF AMENDMENT                     [CLAUSES MODIFICATRICES]
(SECTION 27 OR 177)                       [(ARTICLES 27 OU 177)]

1- Name of corporation                    [Denomination de la societe]

3926958 CANADA LIMITED

2- Corporation No.
[N(degree) de la societe]

3926958

3- The articles of the above-named corporation are amended as follows:
[Les statuts de le societe mentionnee ci-dessus sont modifies de la facon
suivante:]

to change the name of the Corporation from 3926958 Canada Limited to Xtreme
Sports Holdco Inc.

Date

September 9, 2001

Signature

/s/ Pamela A. Harrod

Title - [Titre]

Secretary

FOR DEPARTMENTAL USE ONLY - [A L'USAGE DU MINISTERE SEULEMENT]

Filed - [Deposee]

______________

[Canadian Flag]

Canada

DSG 01/2000

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