What is the test for expending a building's repair costs?

In Chambers v. The Queen, 1997 CanLII 160 (TCC), 1998 1 C.T.C. 3273 where Brule J. stated: 14 It would seem that if the repairs resulted in virtually the same old building as before the repairs were undertaken then such should be properly expensed, but if on finishing the repairs a virtually new building or at least quite a different building results then the repairs should be on capital account. 15 One criteria to make such a determination apart form the appearance inside and out of the structure and whether or not the place had to be vacated before repairs were undertaken is the dollar amount of the repairs in relation to the value of the asset. Here these were not extraordinarily large in relation to the building.