Motter v. Agence du revenu du Québec, 2021 QCCA 72 -- attach -- Improvements v. Repairs or Running Expense
lease improvement payment made to tenant effected an improvement to the landlord’s building, and was capital
Improvements v. Repairs or Running Expense
22 April 2009 Internal T.I. 2009-0312261I7 F - Étude de faisabilité -- attach -- Improvements v. Repairs or Running Expense
expenses of optimizing manufacturing operations including of related shelving and other equipment purchases were on income account
15 July 2009 External T.I. 2009-0316451E5 F - Crédit d'impôt pour la rénovation domiciliaire -- attach -- Improvements v. Repairs or Running Expense
cost of replacing septic tank and drainage field of an enduring nature
13 January 2010 External T.I. 2010-0353221E5 F - CIRD - Réparations -- attach -- Improvements v. Repairs or Running Expense
repairing a lock, plumbing or parking lot surface is of an enduring nature
Mussalli v Commissioner of Taxation, [2020] FCA 544, aff'd [2021] FCAFC 71 -- attach -- Improvements v. Repairs or Running Expense
a partial rent prepayment was a capital expenditure
12 October 2010 Internal T.I. 2010-0355761I7 F - PCMC - Dépense courante ou en capital -- attach -- Improvements v. Repairs or Running Expense
expenditure on Canadian film production can be current expense if it is only of short-term use
7 January 2011 Internal T.I. 2010-0382411I7 F - Rénovation - dépenses courantes ou en capital -- attach -- Improvements v. Repairs or Running Expense
repairing damages occurring during major renovation was on income account
11 February 2011 External T.I. 2010-0377171E5 F - Dépenses engagées à l'égard d'un immeuble locatif -- attach -- Improvements v. Repairs or Running Expense
renovation expenses to rental unit on capital account if lasting benefit for rental activities generated or an improvement over existing housing units is created
7 October 2011 Roundtable, 2011-0411971C6 F - Appraisal Fees Deductibility -- attach -- Improvements v. Repairs or Running Expense
deductible appraisal fees to revalue fixed assets in accordance with IFRS
20 March 2012 External T.I. 2011-0424461E5 F - Déduction d'une rétribution à un agent immobilier -- attach -- Improvements v. Repairs or Running Expense
lease-up commissions were current expenses
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