Improvements v. Repairs or Running Expense
Tremblay, Aston, "The Deductibility of Environmental Clean-Up Costs", Canadian Current Tax, September 1991, p. C77. -- attach -- Improvements v. Repairs or Running Expense
23 December 2014 Internal T.I. 2014-0535921I7 F - Commission d'agent de location -- attach -- Improvements v. Repairs or Running Expense
leasing commissions currently deductible