Improvements v. Repairs or Running Expense

Cases

Hare v. Canada, 2013 DTC 5066 [at 5868], 2013 FCA 80, aff'g 2011 DTC 1215 [at 1262], 2011 TCC 294 (Informal Procedure)

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Mbénar v. Canada, 2012 DTC 5137 [at 7290], 2012 FCA 180

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Rainbow Pipe Line Co. Ltd. v. Canada, 2002 DTC 7124, 2002 FCA 259

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Bowland v. The Queen, 2001 DTC 5395 (FCA), aff'd 2001 DTC 5395, 2001 FCA 160

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65302 British Columbia Ltd. v. Canada, 99 DTC 5799, [1999] 3 S.C.R. 804

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Gladstone Investment Corp. v. The Queen, [1999] F.T.R. 33087, 99 DTC 5207 FCA

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Canadian Reynolds Metals Co. Ltd. v. The Queen, 94 DTC 6340 (FCTD), aff'd 96 DTC 6312 (FCA)

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Central Amusement Co. Ltd. v. The Queen, 92 DTC 6225 (FCTD)

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Greenway v. The Queen, 91 DTC 5251 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership 56

Graves v. The Queen, 90 DTC 6300 (FCTD)

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The Queen v. Browning Harvey Ltd., 90 DTC 6105 (FCTD)

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MHL Holdings Ltd. v. The Queen, 88 DTC 6292, [1988] 2 CTC 42 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Accounting Principles 75

Edmonton Plaza Hotel (1980) Ltd. v. The Queen, 87 DTC 5371, [1987] 2 CTC 153 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Accounting Principles 52
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A costs incurred to obtain building permit part of building cost 106

Gold Bar Developments Ltd. v. The Queen, 87 DTC 5152, [1987] 1 CTC 262 (FCTD)

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The Queen v. Moore, 86 DTC 6325, [1986] 2 CTC 22 (FCTD), aff'd 87 DTC 5215 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Resolving Ambiguity 35

Johns-Manville Canada v. The Queen, 85 DTC 5373, [1985] 2 CTC 111, [1985] 2 S.C.R. 46

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 31 24
Tax Topics - Statutory Interpretation - Resolving Ambiguity presumption of relief for business expenditures 126

Cummings v. The Queen, 81 DTC 5207, [1981] CTC 285 (FCA)

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Oxford Shopping Centres Ltd. v. The Queen, 79 DTC 5458, [1980] CTC 7, aff'd 81 DTC 5065, [1981] CTC 128 (FCA)

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Bankmont Realty Co. Ltd. v. National Capital Commission (1980), 19 L.C.R. 97 (FCA)

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Shabro Investments Ltd. v. The Queen, 79 DTC 5104, [1979] CTC 125 (FCA)

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The Queen v. Canadian Pacific Ltd., 77 DTC 5383, [1977] CTC 606 (FCA)

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The Queen v. H. Griffiths Co. Ltd., 76 DTC 6261, [1976] CTC 454 (FCTD)

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MNR v. Canadian Glassine Co. Ltd., 76 DTC 6083, [1976] CTC 141 (FCA)

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Denison Mines Ltd. v. Minister of National Revenue, 74 DTC 6525, [1974] CTC 737, [1976] 1 S.C.R. 245

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Aluminium Co. of Canada Ltd. v. The Queen, 74 DTC 6408, [1974] CTC 471 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense voluntary expense increase 49

Asamera Oil (Indonesia) Ltd. v. The Queen, 73 DTC 5274, [1973] CTC 305 (FCTD)

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Macmillan Bloedel (Alberni) Ltd. v. MNR, 73 DTC 5264, [1973] CTC 295 (FCTD)

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Elias Rogers Co Ltd. v. MNR, 73 DTC 5030, [1972] CTC 601 (FCTD)

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Canada Steamship Lines Ltd. v. MNR, 66 DTC 5205, [1966] CTC 255 (Ex Ct)

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Minister of National Revenue v. Haddon Hall Realty Inc., 62 DTC 1001, [1961] CTC 509, [1962] S.C.R. 109

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MNR v. Lumor Interests Ltd., 60 DTC 1001 (Ex Ct)

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MNR v. Vancouver Tug Boat Co. Ltd., 57 DTC 1126 (Ex Ct)

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Thompson Construction (Chemong) Ltd. v. MNR, 57 DTC 1114 (Ex Ct)

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Royal Trust Co. v. MNR, 57 DTC 1055, [1957] CTC 32 (Ex. Ct.)

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See Also

Aon Inc. v. The Queen, 2017 TCC 166

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Trustpower Ltd. v. Commissioner of Inland Revenue, [2016] NZSC 91

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Jennings v. The Queen, 2015 DTC 1117 [at 743], 2015 TCC 96 (Informal Procedure)

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Drago v. The Queen, 2013 DTC 1226 [at 1245], 2013 TCC 257 (Informal Procedure)

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Mbénar v. The Queen, 2011 DTC 1230 [at 1336], 2011 TCC 246 (Informal Procedure)

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Norton v. The Queen, 2010 DTC 1068 [at 2863], 2010 TCC 62 (Informal Procedure)

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Martinello v. The Queen, 2010 DTC 1300 [at 4076], 2010 TCC 432 (Informal Procedure)

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Heron Bay Investments Ltd. v. The Queen, 2009 DTC 1606, 2009 DTC 1288

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Words and Phrases
ordinary course

Daoust v. The Queen, 2008 DTC 4614, 2008 TCC 316 (Informal Procedure)

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Bishop v. The Queen, 2009 DTC 1213, 2009 TCC 323 (Informal Procedure)

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Lewin v. The Queen, 2009 DTC 1, 2008 TCC 618 (Informal Procedure)

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Labrèche c. La Reine, 2007 DTC 1511, 2007 TCC 413 (Informal Procedure)

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Di Fruscia c. La Reine, 2007 DTC 1160, 2007 TCC 310 (Informal Procedure)

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Gruber v. The Queen, 2007 DTC 1136, 2007 TCC 340 (Informal Procedure)

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ATCO Electric Ltd. v. The Queen, 2007 DTC 974, 2007 TCC 243

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O'Rourke Marketing Corporation Ltd. v. The Queen, 2006 DTC 2743, 2006 TCC 5

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Gabriel v. The Queen, 2006 DTC 2292, 2005 TCC 799

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Pantorama Industries Inc. v. The Queen, 2004 DTC 2536, 2004 TCC 256

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Maysky v. The Queen, 2003 DTC 991, 2003 TCC 387 (Informal Procedure)

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L.d.g. 2000 Inc. v. The Queen, 2003 DTC 827 (TCC)

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Kelowna Flightcraft Air Charter Ltd. v. The Queen, 2003 DTC 611, 2003 TCC 347

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Suncor Energy Inc. v. The Queen, 2001 DTC 660 (TCC), aff'd 2002 DTC 7395, 2002 FCA 350

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CIR v. New Zealand Forest Research Institute, [2000] BTC 245 (PC)

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Auckland Gas Co. Ltd. v. CIR (2000), 19 NZTC 15702, [2000] 3 NZLR 6 (PC)

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Marklib Investment II-A Ltd. v. The Queen, 2000 DTC 1413 (TCC)

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Rainbow Pipeline Co., Ltd. v. The Queen, 99 DTC 1081 (TCC)

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Bowland v. The Queen, 99 DTC 998 (TCC)

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Splend'or Industries Ltd. v. The Queen, 99 DTC 560 (TCC)

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F.A.S. Seafood Producers Ltd. v. The Queen, 98 DTC 2034 (TCC)

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Sergerie v. MNR, 95 DTC 243 (TCC)

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Gartry v. The Queen, 94 DTC 1947 (TCC)

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Canaport Ltd. v. The Queen, 93 DTC 1226 (TCC)

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Harwill Investment Corp. v. The Queen, 93 DTC 247 (TCC)

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Earl v. The Queen, 93 DTC 65 (TCC)

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McLaughlin v. MNR, 92 DTC 1030 (TCC)

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Boucher v. MNR, 91 DTC 1435 (TCC)

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Redmond v. MNR, 91 DTC 1128 (TCC)

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Dyer v. MNR, 91 DTC 630 (TCC)

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Baggs v. MNR, 90 DTC 1296 (TCC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(3.1) expenses related to repair period which interrupted expansion program 109

Le sous-Ministre du revenu du Quebec c. Denise Goyer, 1987 538 (QC CA)

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Carver v. Duncan; Bosanquet v. Allen, [1985] BTC 248 (HL)

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Jeffs v. Ringtons Ltd., [1985] BTC 585 (HCJ.)

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Pitt v. Castle Hill Warehousing Co. Ltd. (1974), 49 TC 638 (Ch. D.)

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William P. Lawrie v. Commissioners of Inland Revenue (1952), 34 TC 20 (C.S. (1st. Div.))

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C.I.R. v. Adam (1928), 14 TC 34 (C.S. (1st. Div.))

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C.I.R. v. Granite City Steamship Co., Ltd. (1927), 13 TC 1 (C.S. (1st. Div.))

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British Insulated and Halsby Cables, Ltd. v. Atherton, [1926] A.C. 205 (HL)

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Robert Addie and Sons' Collieries, Ltd. v. Commissioners of Inland Revenue (1924), 8 TC 676 (Ct. Ses. (1st Div.))

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Ounsworth v. Vickers, Ltd. (1915), 6 TC 671 (K.B.D.)

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Administrative Policy

S3-F4-C1 - General Discussion of Capital Cost Allowance

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A 669
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property 170
Tax Topics - Income Tax Act - Section 16.1 - Subsection 16.1(1) 248
Tax Topics - Income Tax Act - Section 13 - Subsection 13(28) 194
Tax Topics - Income Tax Act - Section 13 - Subsection 13(27) 178
Tax Topics - Income Tax Act - Section 13 - Subsection 13(29) 145
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2) 184
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(2.2) 267
Tax Topics - Income Tax Regulations - Regulation 1100 - Subsection 1100(3) 60
Tax Topics - Income Tax Act - Section 18 - Subsection 18(3.1) 140
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7.5) 167
Tax Topics - Income Tax Act - Section 261 - Subsection 261(2) 53
Tax Topics - Income Tax Act - Section 128.1 - Subsection 128.1(1) - Paragraph 128.1(1)(b) 204
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(c) 150
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(e) 55
Tax Topics - Income Tax Act - Section 43 - Subsection 43(1) 142
Tax Topics - Income Tax Act - Section 68 153
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21.1) - Paragraph 13(21.1)(a) 65
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21.1) - Paragraph 13(21.1)(b) 117
Tax Topics - Income Tax Act - Section 13 - Subsection 13(1) 403
Tax Topics - Income Tax Act - Section 8 - Subsection 8(2) 65
Tax Topics - Income Tax Act - Section 20 - Subsection 20(16.1) 142
Tax Topics - Income Tax Act - Section 13 - Subsection 13(9) 207
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) 299
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 214
Tax Topics - Income Tax Act - Section 13 - Subsection 13(5) 259
Tax Topics - Income Tax Act - Section 13 - Subsection 13(6) 191

23 December 2014 Internal T.I. 2014-0535921I7 F - Commission d'agent de location

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18 December 2013 External T.I. 2013-0479421E5 F - Section 30 and Cranberry Farm

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16 November 2001 External T.I. 2001-010105 -

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13 January 1999 Memorandum 983283 [replacing vines or trees]

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Income Tax Technical News, No. 12 under "'Millennium Bug' Expenditures"

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14 January 1997 Memorandum 962492 [massive upgrade]

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1996 Ontario Tax Conference Round Table under "Purchase and Sale of Computer Software, Q. 1", 1997 Canadian Tax Journal, Vol. 45, No. 1, at pp. 219-220

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Ibid., Q. 2

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Ibid., Q. 3-4

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23 May 1995 Internal T.I. 7-951033 -

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16 August 1993 Memorandum (Tax Window, No. 33, p. 1, ¶2636)

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93 C.P.T.J. - Q.19

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7 October 1991 Memorandum (Tax Window, No. 10, p. 10, ¶1503)

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4 September 1991 T.I. (Tax Window, No. 8, p. 12, ¶1438)

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28 August 1991 Memorandum (Tax Window, No. 8, p. 8, ¶1422)

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11 June 1991 Memorandum (Tax Window, No. 4, p. 24, ¶1295)

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1 March 1991 T.I. 7-4631

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14 May 1990 T.I. (October 1990 Access Letter, ¶1463)

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89 C.P.T.J. - Q20

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88 CPTJ - Q. 20

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87 C.R. - Q.16

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86 C.R. - Q. 28

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85 C.R. - Q.49

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81 C.R. - Q.22

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IT-304R "Capital Cost Allowance - Condominiums" under "Repairs and Renovations"

IT-105 "Administrative Costs of Pension Plans"

IT-283R2 "Capital Cost Allowance - Video Tapes, Videotape Cassettes, Films, Computer Software and Master Recording Media"

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Technical Advice Memorandum (TAM) 9315004, dated April 1993

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Articles

Tremblay, Aston, "The Deductibility of Environmental Clean-Up Costs", Canadian Current Tax, September 1991, p. C77.

Smith, "Repair or Renewal? A Reappraisal of the Schedule D Rules", 1982 British Tax Review, p. 360.