Improvements v. Repairs or Running Expense
Mbénar v. The Queen, 2011 DTC 1230 [at at 1336], 2011 TCC 246 (Informal Procedure) -- attach -- Improvements v. Repairs or Running Expense
complete rehabilitation
Norton v. The Queen, 2010 DTC 1068 [at at 2863], 2010 TCC 62 (Informal Procedure) -- attach -- Improvements v. Repairs or Running Expense
Robert Addie and Sons' Collieries, Ltd. v. Commissioners of Inland Revenue (1924), 8 TC 676 (Ct. Ses. (1st Div.)) -- attach -- Improvements v. Repairs or Running Expense
expenditure on capital account to remediate at termination of mining lease
William P. Lawrie v. Commissioners of Inland Revenue (1952), 34 TC 20 (C.S. (1st. Div.)) -- attach -- Improvements v. Repairs or Running Expense
C.I.R. v. Granite City Steamship Co., Ltd. (1927), 13 TC 1 (C.S. (1st. Div.)) -- attach -- Improvements v. Repairs or Running Expense
capital expenditure on restoration of ship
Le sous-Ministre du revenu du Quebec c. Denise Goyer, 1987 538 (QC CA) -- attach -- Improvements v. Repairs or Running Expense
British Insulated and Halsby Cables, Ltd. v. Atherton, [1926] A.C. 205 (HL) -- attach -- Improvements v. Repairs or Running Expense
pension fund settlement was one-time expenditure for enduring benefit
Carver v. Duncan; Bosanquet v. Allen, [1985] BTC 248 (HL) -- attach -- Improvements v. Repairs or Running Expense
Baggs v. MNR, 90 DTC 1296, [1990] 1 CTC 2391 (TCC) -- attach -- Improvements v. Repairs or Running Expense
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