Neil E. Brydges, Mar-Mark Holdings Ltd., Jerome N. Muench, Bernard Lawlor, W. Paul Madge, Thomas L. Hugh, John Stewart Milvey, Francis John Bennett, William Slobodian, William M. Halford, Michael Kubrak, Jerome Fischer, Peter P. Fischer, Gordon J. Bosch, David W. Deane, Patricia M. Deane, Herman G. Doublet, Peter N. Elliott, Reuben W. Fuhr, Charles Roy Guest, Eleanor I. Guest, Harold B. Jacobsen, W. Gerald Kallies, Ronald A. Kuchinka, Richard E. Nichols, Volkmar H. Pohl, John E. Ross, John Tooth, Climax Investments Ltd., Douglas J. Vanderwater and Ernest W. Yaskowich, v. Jeremy K. B. Kinsman, the Minister of Communications and the Minister of National Revenue, [1992] 2 CTC 411 -- text