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RENTAL-INCOME

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  • 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

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