5e737bcd_siness_and_Professional_Income__Current_expenses
[Criteria] Does the expense maintain or improve the property? [Capital expenses] The cost of a repair that improves a property beyond its original condition is probably a capital expense. If you replace wooden steps with concrete steps, the cost is a capital expense. [Current expenses] 
An expense that simply restores a property to its original condition is usually a current expense. For example, the cost of repairing wooden steps is a current expense.
T4002 - Business and Professional Income
Current expenses