Adjusted cost base – Immovable property

The acquisition cost of a property, plus the expenses incurred to acquire the property and the capital cost of any additions or improvements to it. Examples of expenses incurred to acquire property include legal fees, surveyor's fees, appraisal or brokerage fees, the GST and the QST.

An addition or improvement increases the useful life of a building. It can be a structural modification, such as replacing a building component with higher quality materials. 

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