13 January 1999 Internal T.I. 9832837 - REPLACEMENT PLANTINGS -- attach -- Improvements v. Repairs or Running Expense
replacing vines or trees
Improvements v. Repairs or Running Expense
14 January 1997 Internal T.I. 9624927 - CAPITAL V. REPAIRS -- attach -- Improvements v. Repairs or Running Expense
massive upgrade
18 December 2013 External T.I. 2013-0479421E5 F - Section 30 and Cranberry Farm -- attach -- Improvements v. Repairs or Running Expense
initial cranberry plant planting is a cost of land
Earl v. The Queen, 93 DTC 65, [1993] 1 CTC 2081 (TCC) -- attach -- Improvements v. Repairs or Running Expense
Canaport Ltd. v. The Queen, 93 DTC 1226, [1993] 2 CTC 2830 (TCC) -- attach -- Improvements v. Repairs or Running Expense
Harwill Investment Corp. v. The Queen, 93 DTC 247, [1993] 1 CTC 2424 (TCC) -- attach -- Improvements v. Repairs or Running Expense
Redmond v. MNR, 91 DTC 1128 (TCC) -- attach -- Improvements v. Repairs or Running Expense
McLaughlin v. MNR, 92 DTC 1030 (TCC) -- attach -- Improvements v. Repairs or Running Expense
F.A.S. Seafood Producers Ltd. v. The Queen, 98 DTC 2034, [1998] 4 CTC 2794 (TCC) -- attach -- Improvements v. Repairs or Running Expense
Boucher v. MNR, 91 DTC 1435 (TCC) -- attach -- Improvements v. Repairs or Running Expense
Pages
