I bought a new condo in Toronto, I ha e the interim closing in Jun 2018 and the final closing in Dec 2018.  I bought it as an investment to earn rental; however, it can only be rented out after final closing, so I did not receive any rental income from this condo in 2018 yet.  For the 6 months, I have been paying occupancy fees, insurance for landlord, utilities and interests on loan; do I claim them as rental expenses on T776, carrying charges on investments, or capital expenses to adjusted cost base.  In addition, this is my second rental property.  Thanks.