The removal of the damaged floor of a rental building and its replacement by a floor supported by steel piles effected a substantial improvement to the building, and the associated expenditures accordingly were capital expenditures. However, expenditures made to repair or replace waterlines, storm drains, weeping tile and electric wiring that had been damaged or destroyed by the subsidence and fracturing of the old floor, were deductible.
Topics and taglines
Tagline
substantial improvement to floor cf. mere replacement
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335555
Extra import data
{
"field_legacy_header": "<strong><em><a id=\"Shabro\"></a>Shabro Investments Ltd. v. The Queen</em></strong>, 79 DTC 5104, [1979] CTC 125 (FCA) <strong>[substantial improvement to floor cf. mere replacement]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}
"field_legacy_header": "<strong><em><a id=\"Shabro\"></a>Shabro Investments Ltd. v. The Queen</em></strong>, 79 DTC 5104, [1979] CTC 125 (FCA) <strong>[substantial improvement to floor cf. mere replacement]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}