Labrèche c. La Reine, 2007 DTC 1511, 2007 TCC 413 (Informal Procedure) -- summary under Improvements v. Repairs or Running Expense

By services, 28 November, 2015

Expenditures incurred by the taxpayers in redoing the lower unit of a duplex including pouring a new foundation in cement only (whereas the previous foundation had been stone and cement), and completely redoing the walls, bathroom and kitchen and adding beams to the ceiling, were on capital account.

Topics and taglines
Topic
Income Tax Act - s. 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense
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Drupal 7 entity type
Node
Drupal 7 entity ID
335612
Extra import data
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