5e737bcd_siness_and_Professional_Income__Current_expenses
[Criteria] Is the expense for repairs to the used property that you acquired made to put it in suitable condition for use? [Capital expenses] The cost of repairing used property that you acquired to put it in a suitable condition to use in your business is considered a capital expense even though in other circumstances it would be treated as a current operating expense. [Current expenses] 
When the repairs are for ordinary maintenance of a property that you already had in your business, the expense is usually current.
T4002 - Business and Professional Income
Current expenses