ordinary course

Heron Bay Investments Ltd. v. The Queen, 2009 DTC 1606, 2009 DTC 1288 -- summary under Improvements v. Repairs or Running Expense

Full Title
Heron Bay Investments Ltd. v. The Queen, 2009 DTC 1606, 2009 DTC 1288
Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense

The taxpayer incurred an expense of $89,799 for the rezoning of a parking lot so that the construction of a condominium building would be...

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ordinary course
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