Dara M. Wilder and Organic Research Inc. And Vardax Consultants Inc. v. Her Majesty the Queen in Right of Canada, the Minister of the Department of National Revenue, Taxation, Harry Rogers, John W. Robertson, Bob Roy, Rodney Jamieson, William Lucas, Philip George Seagle, Larry B. Moi, M.K. Ma, Reginald H. Norberg, Donald J. Sasnett, [1987] 2 CTC 196, 87 DTC 5422 -- text