The taxpayers bought an old duplex house and carried out extensive repairs, the expenses of which were deductible. Subsection 18(3.1)(a) only bars deductions for "soft costs", such as interest, fees, taxes, and insurance, so the taxpayers' direct costs of repair were allowed.
Topics and taglines
Tagline
direct costs of repair permitted
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335820
Extra import data
{
"field_legacy_header": "<strong><em><a id=\"Janota\"></a>Janota v. The Queen</em></strong>, 2010 TCC 395, 2010 DTC 1268 at 3893 (Informal Procedure) <strong>[direct costs of repair permitted]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<strong><em><a id=\"Janota\"></a>Janota v. The Queen</em></strong>, 2010 TCC 395, 2010 DTC 1268 at 3893 (Informal Procedure) <strong>[direct costs of repair permitted]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}