Demetre Kiliaris v. Her Majesty the Queen; Zacharias Kiliaris v. Her Majesty the Queen; Gregoris Tricoris v. Her Majesty the Queen; Richard Taperek v. Her Majesty the Queen; Helen Moulas v. Her Majesty the Queen; Helen Kiliaris v. Her Majesty the Queen; And Isidoros Moulas v. Her Majesty the Queen, [1996] 3 CTC 2743, 97 DTC 7 -- text