Improvements v. Repairs or Running Expense
Sergerie v. MNR, 95 DTC 243 (TCC) -- attach -- Improvements v. Repairs or Running Expense
David Dyer v. Minister of National Revenue, 91 DTC 630, [1991] 1 CTC 2505 (TCC) -- attach -- Improvements v. Repairs or Running Expense
Canadian Reynolds Metals Co. Ltd. v. The Queen, 94 DTC 6340, [1994] 2 CTC 83 (FCTD), aff'd 96 DTC 6312 (FCA) -- attach -- Improvements v. Repairs or Running Expense
Ounsworth v. Vickers, Ltd. (1915), 6 TC 671 (K.B.D.) -- attach -- Improvements v. Repairs or Running Expense
dredging work to restore harbour access on capital account
Rainbow Pipe Line Co. Ltd. v. Canada, 2002 DTC 7124, 2002 FCA 259 -- attach -- Improvements v. Repairs or Running Expense
partial pipeline replacement
Greenway v. The Queen, 91 DTC 5251, [1991] 1 CTC 445 (FCTD) -- attach -- Improvements v. Repairs or Running Expense
Gladstone Investment Corp. v. The Queen, [1999] F.T.R. 33087, 99 DTC 5207 FCA -- attach -- Improvements v. Repairs or Running Expense
Bowland v. The Queen, 2001 DTC 5395 (FCA), aff'd 2001 DTC 5395, 2001 FCA 160 -- attach -- Improvements v. Repairs or Running Expense
substantial rebuilding
Central Amusement Co. Ltd. v. The Queen, 92 DTC 6225, [1992] 1 CTC 218 (FCTD) -- attach -- Improvements v. Repairs or Running Expense
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