Improvements v. Repairs or Running Expense
Pitt v. Castle Hill Warehousing Co. Ltd. (1974), 49 TC 638 (Ch. D.) -- attach -- Improvements v. Repairs or Running Expense
C.I.R. v. Adam (1928), 14 TC 34 (C.S. (1st. Div.)) -- attach -- Improvements v. Repairs or Running Expense
The Queen v. Browning Harvey Ltd., 90 DTC 6105, [1990] 1 CTC 161 (FCTD) -- attach -- Improvements v. Repairs or Running Expense
Oxford Shopping Centres Ltd. v. The Queen, 79 DTC 5458, [1980] CTC 7, aff'd 81 DTC 5065, [1981] CTC 128 (FCA) -- attach -- Improvements v. Repairs or Running Expense
perimeter road construction for promotion
The Queen v. Moore, 86 DTC 6325, [1986] 2 CTC 22 (FCTD), aff'd 87 DTC 5215 (FCA) -- attach -- Improvements v. Repairs or Running Expense
Johns-Manville Canada v. The Queen, 85 DTC 5373, [1985] 2 CTC 111, [1985] 2 S.C.R. 46 -- attach -- Improvements v. Repairs or Running Expense
recurring purchase and "consumption" of land
MHL Holdings Ltd. v. The Queen, 88 DTC 6292, [1988] 2 CTC 42 (FCTD) -- attach -- Improvements v. Repairs or Running Expense
Cummings v. The Queen, 81 DTC 5207, [1981] CTC 285 (FCA) -- attach -- Improvements v. Repairs or Running Expense
landlord assumption of old leases
Bankmont Realty Co. Ltd. v. National Capital Commission (1980), 19 L.C.R. 97 (FCA) -- attach -- Improvements v. Repairs or Running Expense
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