I'm studying the viability of a modification to an investment property. So far, I have only spent a couple of hundred dollars on fees for photocopies of plans from the local council and title office. I was also advised to undertake a feature level and/or re-establishment survey. Let's suppose for any reason (council advice, budget/finance constrains) I find out such modification is not advantageous after all. I would drop the plan but have been incurred about $2000 but no improvement would be actually made. Would this amount be claimable in any way? Capital expense? If not, can I at least use borrowed money from my equity LOC to pay for those and claim the interest?