Domenico Vespoli, Precision Mechanics Ltd., 80591 Canada Limited, Paradis Vespoli Ltée and Bruce Verchere, Marc Noel, Ross B. Eddy, Geoffrey Lawson, Guy Dupont and Simon Tardif Operating as the Partnership Verchere, Noel and Eddy v. Her Majesty the Queen, [1988] 1 CTC 25 -- text