Something needs to be cleared up for the Canadian forum users... I always thought that Findlay was a borrower due to the ghost markings but that's now known to be untrue. For example...
Findlay's LTD bought all of the James "Smart's" patterns and tools in 1960 and moved everything to the Carleton Place plant - they had to have continued to make the "Smart's" products until Smart's closed down. Evidence clearly shows that these pans used double digit sizing, IE "No 90", original Smarts would have been "No 9". After Smart's closed in '65, Findlay would have been free to do what they wanted.
Evidence exists to show they did the same for GSW and Eaton's products. The incised fonts on GSW products changed at some point - and one dutch oven surfaced with GSW crest unmodified with "FINDLAY" emblazoned just above it.
I'm convinced that Findlay made Lisser, which would explain the ghostmark skillets.