If the new roof shingles are of the same quality as
the ones they replace, then you can claim it as a maintenance expense.
If the new shingles are significantly better than
the old ones, then it would be a capital expense. If you are taking CCA on the
building, you would add the cost of the shingle replacement there.
If you have TurboTax Live Assist & Review,
here is how to talk to a Tax Expert:
https://turbotax.community.intuit.ca/replies/3456106
