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  • Tax Topics
  • Income Tax Act
  • 1-20
  • Section 18
  • Subsection 18(1)
  • Paragraph 18(1)(b)
  • Capital Expenditure v. Expense
  • Improvements v. Repairs or Running Expense

Improvements v. Repairs or Running Expense

Edmonton Plaza Hotel (1980) Ltd. v. The Queen, 87 DTC 5371, [1987] 2 CTC 153 (FCTD) -- attach -- Improvements v. Repairs or Running Expense

  • Read more about Edmonton Plaza Hotel (1980) Ltd. v. The Queen, 87 DTC 5371, [1987] 2 CTC 153 (FCTD) -- attach -- Improvements v. Repairs or Running Expense

Shabro Investments Ltd. v. The Queen, 79 DTC 5104, [1979] CTC 125 (FCA) -- attach -- Improvements v. Repairs or Running Expense

substantial improvement to floor cf. mere replacement
  • Read more about Shabro Investments Ltd. v. The Queen, 79 DTC 5104, [1979] CTC 125 (FCA) -- attach -- Improvements v. Repairs or Running Expense

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