Bishop v. The Queen, 2009 DTC 1213, 2009 TCC 323 (Informal Procedure) -- summary under Improvements v. Repairs or Running Expense

In finding that expenditures incurred in three taxation years of approximately $27,000, $40,000 and $46,000 to renovate a rental property that was "worn out" and had substantial deficiencies were on capital account, Angers, J. stated (at para. 10) that once the repairs were completed "a totally different house was created that now could satisfy the requirements of the insurer, a house that according to the evidence, was more secure and habitable".