26 October 2005 External T.I. 2005-0117551E5 F - État des loyers de biens immeubles -- summary under Improvements v. Repairs or Running Expense

In finding that fumigation, spraying, disinfection and demolition costs (of approximately $6,550) incurred by the taxpayer in relation to a rental home following the death of the tenant were currently deductible, CRA stated:

[I]t appears that the fumigation, spraying, disinfection and demolition expenses that you incurred were incurred not only in anticipation of the future rental of your rental building, but in order to solve the problem of bacteria and odours that you had since the death of your tenant.