Mbénar v. Canada, 2012 DTC 5137 [at at 7290], 2012 FCA 180 -- summary under Improvements v. Repairs or Running Expense

By services, 28 November, 2015

The trial judge was correct in finding that alleged repair expenses were capital expenditures, which the Court characterized as a "complete rehabilitation" of the two rental properties in question. The "repairs" included interior redesign, rebuilding of a front entrance, a complete rewiring and replumbing, replacement of heating systems, doors, and windows, and extensive repairs of roofing, stonework, and balconies.

Topics and taglines
Topic
Income Tax Act - s. 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense
Tagline
complete rehabilitation of rental properties
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335573
Extra import data
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"field_legacy_header": "<strong><em>Mbénar v. The Queen</em></strong>, 2012 DTC 5137 [at 7290], 2012 FCA 180 <strong>[complete rehabilitation of rental properties]</strong>",
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