Archambault v. The Queen, 2000 DTC 1809 found, consistent with the Agency position, that the costs of planting new apple trees were capital expenditures which did not qualify for treatment as depreciable property. It also found, contrary to the Agency position, that the same treatment (as non-deductible capital expenditures) applied to the costs of replacing apple trees that had been recently planted and then destroyed by a frost.
The Agency indicated that it would not comment on this case as it was under appeal.