D
E
Taylor:—This
is
an
appeal
from
Elaine
Doyle
with
respect
to
her
1976
taxation
return.
There
appear
to
be
two
matters
at
issue:
the
deductibility
of
alleged
political
contributions
and
a
matter
with
regard
to
a
penalty
assessed
by
the
Minister.
We
have
heard
nothing
about
the
penalty
other
than
it
would
appear
to
be
with
regard
to
a
late
filing
of
the
return.
Mr
Doyle
has,
quite
properly,
brought
forward,
as
the
agent
for
the
appellant,
that
he
is
the
president
of
the
corporation,
Weram
Incorporated,
to
which
the
Minister
attributes
the
payment
of
the
contributions
claimed.
The
Minister’s
position
is
specifically
stated
as
such
and
it
is
up
to
the
appellant
to
disprove
that
allegation
and,
in
my
view,
that
could
not
be
done
without
the
attendance
and
appropriate
cross-examination
of
the
appellant
or
without
the
production
at
the
hearing
of
some
documentation
with
regard
to
Werem
Incorporated.
For
those
reasons,
the
appeal
is
dismissed.
Appeal
Dismissed.
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