Navarro brand made in Canada, Kayaking jacket.
Wide in the shoulders in that typical '80s style.
Tagged size L (Loose body, but small in the waist)
17" across the waist, gathered above the neoprene waist Band
22" shoulder to waist above the neoprene band
33" Neoprene waistband 5" wide , with elastic tightening string. 
Neoprene collar with hook/loop closure
* Looks great on the outside, INSIDE some of the coating has come off here & there & the sleeve lining has come loose from the cuffs - photos