Martinello v. The Queen, 2010 DTC 1300 [at at 4076], 2010 TCC 432 (Informal Procedure) -- summary under Improvements v. Repairs or Running Expense

The taxpayer rented out several houses. One of them was severely damaged by a storm - it was lifted off its foundation, the mean floor beam cracked, and the most of the floor fell in. Boyle J. held that the taxpayer's repairs to restore the house to its original condition were income expenses. The facts were dissimilar to other cases where house repair deductions were capital expenses, because in those cases the property had been acquired, or rented out, only after the damage had occurred.