26 May 1993 Income Tax Severed Letter 9314085 - Lease Inducement Payments -- attach -- Improvements v. Repairs or Running Expense
lease inducement payment in ordinary course to non-anchor tenant on income account
Improvements v. Repairs or Running Expense
Les Développements Iberville Ltée v. Agence du Revenu du Québec, 2018 QCCA 1886 (Quebec Court of Appeal) -- attach -- Improvements v. Repairs or Running Expense
improvements to leased retail premises were not demonstrated to be made only at tenants’ requests
26 November 2012 External T.I. 2012-0432831E5 F - Dépenses - Immeuble locatif -- attach -- Improvements v. Repairs or Running Expense
major repairs required to be capitalized
Motter v. Agence du revenu du Québec, 2018 QCCQ 3483, aff'd 2021 QCCA 72 -- attach -- Improvements v. Repairs or Running Expense
a purported “tenant inducement payment” was a capital expenditure
Aon Inc. v. The Queen, 2017 TCC 166 -- attach -- Improvements v. Repairs or Running Expense
replacing a parking garage roof with one better designed to deal with a problem was currently deductible
S3-F4-C1 - General Discussion of Capital Cost Allowance -- attach -- Improvements v. Repairs or Running Expense
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Trustpower Ltd. v. Commissioner of Inland Revenue, [2016] NZSC 91 -- attach -- Improvements v. Repairs or Running Expense
expenditures contributing to an expansion project but made before a decision to proceed were on capital account
Technical Advice Memorandum (TAM) 9315004, dated April 1993 -- attach -- Improvements v. Repairs or Running Expense
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