5e737bcd_siness_and_Professional_Income__Current_expenses
[Criteria] Does the expense provide a lasting benefit? [Capital expenses] A capital expense generally gives a lasting benefit or advantage. For example, the cost of putting vinyl siding on the exterior walls of a wooden house is a capital expense. [Current expenses] 
A current expense is one that usually recurs after a short period. For example, the cost of painting the exterior of a wooden house is a current expense.
T4002 - Business and Professional Income
Current expenses