5e737bcd_siness_and_Professional_Income__Current_expenses
[Criteria] What is the value of the expense? (Use this test only if you cannot determine whether an expense is capital or current by considering the three previous tests.) [Capital expenses] Compare the cost of the expense to the value of the property. Generally, if the cost is considerable in relation to the value of the property, it is a capital expense. [Current expenses] 
This test is not a determining factor by itself. You might spend a large amount of money for maintenance and repairs to your property all at once. If this cost was for ordinary maintenance that was not done when it was necessary, it is a maintenance expense, and you can deduct it as a current expense.
T4002 - Business and Professional Income
Current expenses