Cullen,
J.:—The
appellant
has
strongly
held
political
views
and
seeks
to
head
up
a
party
and/or
convince
others
of
the
correctness
of
these
views.
To
this
end
she
has
spent
some
of
her
income,
and
now
claims
deductions
for
expenditures
made.
I
agree
with
the
statement
by
the
respondent
in
its
reply
to
notice
of
appeal,
“(a)
the
amounts
claimed
by
the
Appellant
relate
to
publicizing
of
her
political
ideas
and
political
claims.”
Also
I
am
of
the
view
that
the
$4,800
claimed
by
the
appellant
as
a
deduction
was
not
incurred
by
her
for
the
purpose
of
gaining
or
producing
income.
The
decision
of
Tax
Court
Judge
Brulé
was
understanding,
straightforward
and
correct.
To
spend
one's
time,
money
and
effort
on
behalf
of
a
cause
is
salutary.
Here
however
the
appellant
seeks
a
deduction
where
no
authority
exists
for
such
a
deduction.
Deductions
from
income
are
possible
for
political
expenditures
but
the
Income
Tax
Act
(Act)
describes
quite
clearly
when
this
is
possible.
The
relevant
section
of
the
Act
is
127(3)
and
here
it
is
clear
that
no
amount
was
paid
to
a
registered
party
or
to
an
officially
nominated
candidate
at
an
election
of
a
member
or
members
to
the
House
of
Commons,
nor
is
there
any
evidence
that
receipts
were
filed
with
the
respondent
proving
a
payment,
signed
by
a
registered
agent
of
a
registered
party
or
by
the
official
agent
of
an
officially
nominated
candidate.
The
judgment
of
the
Tax
Court
is
explicit
and
explanatory.
This
appeal
is
dismissed.
Appeal
dismissed.
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