Part E - Details of building and leasehold interest dispositions in the year

List the details of all buildings and leasehold interests that you disposed of in the current tax year. Group the buildings and leasehold interests into the applicable classes of depreciable properties and put each class on a separate line.

Enter the proceeds of disposition of the buildings and leasehold interests in Column 3 - Cost of additions in the year, and your personal portion in Column 4 - Proceeds of dispositions in the year. To calculate the rental portion of the proceeds of disposition, subtract column 4 from column 3, and enter the result in Column 5 - UCC after additions and dispositions.

For example, if you rent 25% of your residence, your personal use portion is the remaining 75%.

Enter on line 9928 the total rental portion of the proceeds of disposition of the buildings and leasehold interests.

Forms and publications

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

Related topics

• Rental - classes of depreciable properties
• Column 3 - Cost of additions in the year
• Column 4 - Proceeds of dispositions in the year
• Column 5 - UCC after additions and dispositions

Date modified:

2017-01-03