Oxford Shopping Centres Ltd. v. The Queen, 79 DTC 5458,  CTC 7, aff'd 81 DTC 5065,  CTC 128 (FCA)
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|Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense||perimeter road construction for promotion||136|
|Tax Topics - Income Tax Act - Section 9 - Timing||126|