Gruber v. The Queen, 2007 DTC 1136, 2007 TCC 340 (Informal Procedure) -- summary under Improvements v. Repairs or Running Expense

Expenditures on a rental condominium apartment that included such items as kitchenware, small appliances, decorations, sheets, and cookware were deductible expenditures. Beaubier J. stated (at para. 4) that "these are allowed because they appear to be portable unattached items which are easily broken, stolen or lost by tenants and need constant replacing". However, renovation expenses including new countertops, a toilet and custom draperies, and the cost of removing asbestos, were capital expenditures.