Nadeau v. The Queen, 2011 TCC 243 (Informal Procedure) -- summary under Substantial Renovation

The registrant's renovations on a house included the digging of a basement and adding a 140 square-foot entrance hall, and increased the house's municipal evaluation from $52,900 to $114,200. Nevertheless, the renovations did not meet the definition of "substantial renovations" in the ETA because the main floor remained mostly unchanged (the only substantial replacements were some windows and bathroom fixtures).