If you acquire or make improvements to depreciable property in the year, we generally consider them to be additions to the class in which the rental property belongs.

You should:

• complete areas B and C on form T776, if applicable
• for each class, enter in column 3 of Area A the amounts from column 5 for each class in areas B and C

For the exceptions to this rule, go to Class 3 (5%) and Class 6 (10%).

Do not include the value of your own labour in the cost of a rental property you build or improve. Include the cost of surveying or valuing a rental property you acquire. A rental property usually has to be available for use before you can claim CCA.

To find out if any special considerations apply in your case, also go to Changing from personal to rental use, Grants, subsidies, and other incentives or inducements and Non-arm's length transactions.

Forms and publications

• Guide T4036, Rental Income
• Form T776, Statement of Real Estate Rentals

Related links

• Area A – Calculation of capital cost allowance claim
  
• Area B – Equipment additions in the year
• Area C – Building additions in the year
• Rental – classes of depreciable property