Janice L. Palmer Senior Counsel, Canada Revenue Agency Legal Services, Connaught Bldg., 3rd Flr. 555 Mackenzie Ave., Ottawa, Ontario K1A 0L5
Angie M. Palmer Law Clerk, Bentall Kennedy (Canada) LP 1 York St., Suite 1100, Toronto, Ontario M5J 0B6
Heather D. Palin Attorney, Crown Attorney's Office Middlesex Office, Ground Flr., Unit 'B' 80 Dundas St., London, Ontario N6A 6A2