CRA indicates that its practice is to not apply s. 18(9) where the adjustments would be minimal

CRA indicated that an expenditure incurred for the anti-theft marking of an automobile used in carrying on a business (entailing engraving a code on the principal parts of the automobile), likely would be incurred on current account assuming that the only benefit resulting from the expenditure related to insurance premiums, and it did not improve the automobile (for example, in improving its performance or lifespan. Although, s. 18(9) might be applicable, “the current practice is to disregard adjustments for minimal amounts.”

Neal Armstrong. Summaries of 14 March 2024 External T.I. 2015-0596761E5 F under s. 18(1)(b) – capital expenditure v. expense – improvements v. running expense, s. 18(9) and s. 6(1)(k) – A(iv).