Dara M. Wilder and Organic Research Inc. v. Her Majesty the Queen in Right of Canada, 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] 1 CTC 116, 87 DTC 5037 -- text