Is a rental property subject to capital or current expenses?

Canada (Federal), Canada

The following excerpt is from Pilon v. The Queen, 2011 TCC 67 (CanLII):

In Chambers v. Canada, [1] in deciding whether certain expenditures in relation to a rental property were capital or current expenses, Brulé J. said: 14 It would seem that if the repairs resulted in virtually the same old building as before the repairs were undertaken then such should be properly expensed, but if on finishing the repairs a virtually new building or at least quite a different building results then the repairs should be on capital account.

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