Pantorama Industries Inc. v. The Queen, 2004 DTC 2536, 2004 TCC 256 -- summary under Improvements v. Repairs or Running Expense

Monthly fees that the taxpayer (a public company operating several chains of clothing stores in Canada) paid to an independent lease company for its services in negotiating and renegotiating leases for the taxpayer's stores and shopping centres were paid on capital account given that the overriding purpose of the expenditures was to expand the taxpayer's business by entering into new leases and by extending expiring ones, the leases were part of the structure of the taxpayer's business and they represented an enduring benefit given that they had terms ranging from five to seven years.