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Canadian tax interpretations and transactional implications
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Directory
CRA Website (new)
canada.ca/en/revenue-agency
SERVICES
TAX
BUSINESSES
TOPICS
RENTAL-INCOME
Rental expenses you can deduct
Amount of capital cost allowance you can claim
Determining the capital cost of property in special situations
Example of capital cost allowance calculation
How to complete the capital cost allowance (CCA) charts
Identification
Income
Line 9369 – Net income (loss) before adjustments
Line 9947 – Recaptured capital cost allowance
Line 9948 – Terminal loss
Line 9949 - Personal portion of expenses
Rental – classes of depreciable property