65302 British Columbia Ltd. v. Canada, 99 DTC 5799, [1999] 3 SCR 804 -- attach -- Improvements v. Repairs or Running Expense
avoidance of threat to business not relevant to income treatment
Improvements v. Repairs or Running Expense
Hare v. Canada, 2013 DTC 5066 [at at 5868], 2013 FCA 80, aff'g 2011 DTC 1215 [at 1262], 2011 TCC 294 (Informal Procedure) -- attach -- Improvements v. Repairs or Running Expense
improvements before rental
Mbénar v. Canada, 2012 DTC 5137 [at at 7290], 2012 FCA 180 -- attach -- Improvements v. Repairs or Running Expense
complete rehabilitation of rental properties
Gold Bar Developments Ltd. v. The Queen, 87 DTC 5152, [1987] 1 CTC 262 (FCTD) -- attach -- Improvements v. Repairs or Running Expense
Graves v. The Queen, 90 DTC 6300 (FCTD) -- attach -- Improvements v. Repairs or Running Expense
Heron Bay Investments Ltd. v. The Queen, 2009 DTC 1606, 2009 DTC 1288 -- attach -- Improvements v. Repairs or Running Expense
Martinello v. The Queen, 2010 DTC 1300 [at at 4076], 2010 TCC 432 (Informal Procedure) -- attach -- Improvements v. Repairs or Running Expense
Drago v. The Queen, 2013 DTC 1226 [at at 1245], 2013 TCC 257 (Informal Procedure) -- attach -- Improvements v. Repairs or Running Expense
relevance of quantum of expenses
Jennings v. The Queen, 2015 DTC 1117 [at at 743], 2015 TCC 96 (Informal Procedure) -- attach -- Improvements v. Repairs or Running Expense
rezoning expense to maintain existing rental use was running expense
Maysky v. The Queen, 2003 DTC 991, 2003 TCC 387 (Informal Procedure) -- attach -- Improvements v. Repairs or Running Expense
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