Di Fruscia c. La Reine, 2007 DTC 1160, 2007 TCC 310 (Informal Procedure) -- summary under Improvements v. Repairs or Running Expense

By services, 28 November, 2015

Costs of repairing the garage floor and replacing brick on the exterior wall of a building were currently deductible expenditures, whereas transfer tax paid on the purchase of the building was a capital expenditure.

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
335611
Extra import data
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"field_legacy_header": "<strong><em>DiFruscia v. The Queen</em></strong>, 2007 DTC 1160, 2007 TCC 310",
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