As per this Canada Revenue Agency (CRA) page - Completing Form T776, Statement of Real Estate Rentals: Part 4 – Expenses: “You cannot claim the expenses for renting part of your property if you have no reasonable expectation of making a profit.”

So, if you didn’t have any tenants, and were not actively trying to rent the property (ex: advertising for tenants), then you can’t claim any expenses. If you rented your property for part of the year, you can still claim expenses for that period.

So, the expenses would be classified as soft cost and added to the Adjusted Cost Base of the tax year 2022 because the property was sold in 2022?