Hugessen, J.A.:—The learned trial judge concluded that the appellant's dealings in the shares of Dome Petroleum were those of an investor for capital account rather than those of a trader or speculator. To reach this conclusion the judge weighed the

Hugessen, J.A.:— We are all of the view that the learned trial judge reached the correct result. The appellant would have us read subsection 13(7.1) [1] of the Income Tax Act, R.S.C. 1952, c. 148 (am.

Mahoney, J.A.:—We are in agreement with the interpretation the learned trial judge has placed on the term” reimbursement" in paragraph 12(1)(x)(iv) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act").

Cullen, J.:—This is an appeal from a reassessment of tax for the plaintiff's 1981, 1982, 1983 and 1984 taxation years. In the reassessment the Minister of National Revenue disallowed the amounts claimed by the plaintiff for the deduction of a reserve

Collier, J.:—This is an appeal, by the plaintiff taxpayer, in respect of income tax assessments issued by the Minister of National Revenue.

The Associate Chief Justice:—This appeal by way of trial de novo from a decision of the Tax Court of Canada dated September 25, 1986 came on for hearing at London, Ontario on October 1, 1991. The plaintiff appeals the

Rouleau, J.:—In this action the plaintiff appeals the decision of the Associate Chief Justice of the Tax Court, dated January 18, 1990, which held that certain expenditures made by the plaintiff during its 1983 taxation year were payments made on account

MacGuigan, J.A. (Heald and Linden, JJ.A., concurring):—We are all agreed that the decisions of Pinard, J. at trial in these four related cases should be upheld.

Dubé, J.:—The issue to be resolved in these three actions heard together is whether or not the plaintiff was manufacturing or processing goods for sale under section 127 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C.

Strayer, J.:—