I think you could argue that this was a business related expense - however because it is also a 'home improvement' you would not be able to write off the 'entire cost' ... so only the shared cost that the business is open verses closed during the year and than depending on the amount it would have to be done over the course of 5, 10 or 15 years ... you would have to double check on capital allowance process for each amount .... so things over $250 but under X are on one scale and so forth.

We had to make improvements to the playroom too - including a new window for a secondary fire exit from the playroom and the account amortized that over 5 year period - this tax year is the last year for it as a write off!