CCA Q: Is initial landscaping costs a capital cost or expense?

I bought a brand new home about 6 years ago and have been renting it out. I am now considering selling it and trying to get my head around the tax implications. I understand the concept of capital costs vs expenses: Capital costs have long term value and expenses are costs of maintaining that value. I think that the initial landscaping (leveling, dirt, grass, retaining walls, fence, patio, etc) meet the long term value definition better than the expense. But I keep reading that landscaping is not a capital cost. Can someone clarify whether the initial landscaping cost belongs to the expense category or the capital cost category? If its an expense, can it be carried forward?