Splend'or Industries Ltd. v. The Queen, 99 DTC 560 (TCC) -- summary under Improvements v. Repairs or Running Expense

By services, 28 November, 2015

The taxpayer was unable to deduct the cost of replacing the roof of premises that were rented to it because such repair was the responsibility of the landlord (its shareholder).

Topics and taglines
Topic
Income Tax Act - s. 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335596
Extra import data
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