When to declare capital expenses on rental property?

Hello,

Let's say I own a rental property, and made capital expenses in 2022. I am not interested in claiming CCA on those expenses; but want to use them to increase the ACB of the property when I eventually sell the property.

My question is do I need to claim these expenses in this year's filling, or do I only need to declare them in the year I sell the property?

Thank you for any help.