Brulé,
TCJ
[ORALLY]:—This
is
an
appeal
for
the
1983
taxation
year.
Ms
Stasiuk,
you
chose
to
spend
your
money
for
causes
that
you
believed
in
and
that
is
commendable.
Your
philosophy,
as
set
out
to
the
Court,
is
not
part
of
our
legal
system
today
and
this
Court
has
no
jurisdiction
to
endorse
your
particular
platform.
Income
tax
requirements
respecting
deductions
must
be
rigid
and
are
often
very
restrictive.
Income
taxing
statutes,
as
you
say,
are
penalty
statutes;
that’s
very
well
recognized
in
law
but
they
are
accepted
as
part
of
our
economy
to
emphasize
the
need
for
funds
to
keep
our
country
in
operation.
And
to
have
anything
otherwise
than
having
deductions
restricted
would
lead
to
an
abuse
of
our
particular
system
in
many
different
directions.
Moneys
expended
for
political
purposes
must
come
within
the
provisions
of
the
Income
Tax
Act
and
must
be
in
one
of
two
categories:
either
to
a
registered
party
or
to
an
officially
nominated
candidate
at
an
election.
I
don't
see
where
there
is
any
prohibition
to
your
be-
coming
a
registered
party.
This
would
make
a
difference.
In
1983
you
were
not
part
of
a
registered
party
and
also
you
were
not
an
official
candidate.
Perhaps
this
was
different
in
1984
and
maybe
you
filed
your
income
tax
return
in
1984
on
a
different
basis
when
you
were
a
candidate.
The
amounts
that
you
are
claiming
fall
into
the
particular
category
that
are
not
eligible
for
deductions
because
they
don't
come
within
the
requirements
of
contributions
to
a
registered
party
nor
to
an
official
candidate
at
the
time
of
an
election.
To
otherwise
reduce
your
income
by
these
amounts
would
result
in
abuse
of
the
provisions
of
the
income
Tax
Act.
You
are
not
eligible
to
claim
these
in
your
income
tax
return
in
1983
with
the
result
that
your
appeal
must
fall
and
is
hereby
dismissed.
Appeal
dismissed.
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