David Dyer v. Minister of National Revenue, 91 DTC 630, [1991] 1 CTC 2505 (TCC) -- summary under Improvements v. Repairs or Running Expense

The cost of various repairs to a house such as new floor coverings, repairs to windows and window boxes, refacing fireplaces, replacing fire brick, fixing old plumbing, refacing interior walls of chimneys, replastering and repainting the interior were attributable to normal wear and tear and, therefore, were deductible. However, the replacement of the oil furnace with baseboard, the erection of a fire-rated partition, the insulation steel-enclosed doors, and the cost of new kitchen cabinets and the expansion of a bathroom in the basement were capital expenditures.