Improvements v. Repairs or Running Expense
Asamera Oil (Indonesia) Ltd. v. The Queen, 73 DTC 5274, [1973] CTC 305 (FCTD) -- attach -- Improvements v. Repairs or Running Expense
Tobias v. The Queen, 78 DTC 6028, [1978] CTC 113 (FCTD) -- attach -- Improvements v. Repairs or Running Expense
Ibid., Q. 3-4 -- attach -- Improvements v. Repairs or Running Expense
Ibid., Q. 2 -- attach -- Improvements v. Repairs or Running Expense
16 August 1993 Memorandum (Tax Window, No. 33, p. 1, ¶2636) -- attach -- Improvements v. Repairs or Running Expense
1996 Ontario Tax Conference Round Table under "Purchase and Sale of Computer Software, Q. 1", 1997 Canadian Tax Journal, Vol. 45, No. 1, at pp. 219-220 -- attach -- Improvements v. Repairs or Running Expense
Income Tax Technical News, No. 12 under "Meals and Beverages at Golf Clubs" -- attach -- Improvements v. Repairs or Running Expense
16 November 2001 External T.I. 2001-0101055 - gas station fuel tank leakage cleanup costs -- attach -- Improvements v. Repairs or Running Expense
ground contamination clean-up
23 May 1995 Internal T.I. 9510337 - ENVIRONMENTAL CLEAN-UP COSTS -- attach -- Improvements v. Repairs or Running Expense
Pages
