Claiming a tax deduction for repairs, maintenance and replacement expenses
You can request a tax deduction for expenses related to the repair, maintenance or replacement of machines, tools or buildings used to generate operating income, provided that the costs are not capital expenditures. A capital expenditure is the money spent to buy assets such as plant and equipment. In this page: What you can claim What you can't claim What you can claim You can request costs for authorized repairs, maintenance or replacement, including: painting conditioning gutters sanitary maintenance repair of electrical appliances correct the losses replacement of broken parts of fences or broken glass in the windows repair machines. It is not necessary to own the property or object that was repaired to request a deduction. A repair is a repair that restores the effectiveness of the good's function without changing its character to keep it in its original state. For example, it is possible to repair faults or replace parts, but it is not possible to complete...