30 June 2000 Internal T.I. 2000-0029917 F - Dépense en capital - arbres fruitiers -- attach -- Current expense vs. capital acquisition
Archambault was contrary to the CCRA position as to the deductibility of replacement tree costs
Current expense vs. capital acquisition
14 May 2001 Internal T.I. 2001-0065717 F - PAIEMENT INCITATIF REVENUE DE LOCATION -- attach -- Current expense vs. capital acquisition
capital expenditures made by the landlord as tenant inducements are not deductible as capital expenditures
Pantorama Industries Inc. v. Canada, 2005 FCA 135 -- attach -- Current expense vs. capital acquisition
incentive component of payments made to leasing agent were currently deductible
29 July 2004 Internal T.I. 2004-0065971I7 F - Frais d'intégration de sociétés -- attach -- Current expense vs. capital acquisition
costs of integrating targets that were on-charged to them after closing were currently deductible to parent
9 February 2022 Internal T.I. 2020-0873931I7 - Cover Letter - Mining Expenditure Review Table -- attach -- Current expense vs. capital acquisition
studies made before a decision to bring a mine into production are currently deductible
Ressources Eastmain Inc. v. Agence du revenu du Québec, 2021 QCCQ 4379 -- attach -- Current expense vs. capital acquisition
annual expenditures on core sample boxes and racks were capital expenditures, whereas those on dirt berms were currently deductible
Commissioner of Taxation v Healius Ltd, [2020] FCAFC 173 -- attach -- Current expense vs. capital acquisition
lump sum payments made to lock-up doctors at medical centres effectively controlled by the payer were capital expenditures
17 February 2010 Internal T.I. 2009-0348461I7 F - Transfert d'une PCMC à une société mère -- attach -- Current expense vs. capital acquisition
fully claimed films productions acquired from production sub on capital account
