Capital improvements: additions, such as a terrace, a swimming pool, an additional room, etc., the renovation of an entire room (for example, the kitchen), the installation of central air conditioning, a new plumbing system, etc., the replacement of 30% or more of a component of the building (for example, the roof, the windows, the floors, the electrical system, the air conditioning, etc.) can lead to the updating of the property to adapt it to new needs or to extend its useful life. However, basic maintenance and repair are not considered capital improvements.
Tree boxes are a green infrastructure stormwater control measure that is designed to collect the first storm water discharge and treat it before discharging it to the storm sewer system or underground. A tree-shaped filter is one of the best management practices (BMP) or a stormwater treatment system that is widely implemented on sidewalks, street curbs, and car parks.