Strayer, J.:—

Hugessen, J.A. (orally):—We have not been persuaded that the learned trial judge erred in finding that the appellants’ financial adviser had “special knowledge" and that such special knowledge was the very foundation for the appel- lants’ acquisition and

Beaubier, J.T.C.C. (orally):— These appeals, pursuant to the General Procedure of this Court, were heard at Winnipeg, Manitoba on December 9 and 10, 1993.

Hamlyn, J.T.C.C. (orally):—This is in the matter of Robert Easton, versus Her Majesty the Queen. It is an appeal with respect to the 1989, 1990, and 1991 taxation years. In computing income for the 1989, 1990, and 1991 taxation years, the

McArthur, J.T.C.C.:—Harry Wynberg Jr., Peter Wynberg, and Gerard F. Wynberg, the appellants, appeal under the informal procedure, the respondent's reassessments of their 1988 and 1989 taxation years. The appeals were heard on common evidence.

Mahoney, J.A. (orally):—While we are not able to subscribe without qualification to the reasons of the learned trial judge, we are not persuaded that he erred in the result. We are entirely satisfied that the appellant did not discharge the onus on

Hamlyn, T.C.C.J.:—These procedural motions are in relation to an appeal for the 1986 taxation year from an assessment decision of the Minister of National Revenue wherein the sale of a particular real property was assessed to be on revenue account as

Noël, J.:— This is an appeal by Her Majesty the Queen (hereinafter "the plaintiff") from a decision by the Tax Court of Canada allowing an appeal by Trade Investments Shopping Centre Ltd. (hereinafter "the defendant") and referring back to the Minister of National

Isaac, C.J. (orally):—We do not need to hear from you Mr. Softley. The appellant has not persuaded us that the learned trial judge has committed any error of law that would warrant our interference.

King, D.T.C.C.J.:—This appeal was heard in conjunction with the Michael Gondosch appeal.