George E. Waugh, Jerry W. Higgins, K. Michael Lowther, Trevor S. Russell, Constance K. Duncan, Christopher G. Duncan, Ronald Rodrique, Alex Bodnar, Brian Smedley, Robert L. Brewin, Leslie H. Shumka v. Minister of National Revenue, [1990] 1 CTC 2346, 90 DTC 1117 -- text