You can’t claim the value of your
own services or labour. However, you can add the cost of materials used to
build the building initially, as well as materials you used in renovations or additions
that added value to the property (Captial Expenses). You can subtract the
expenses from the ACB (adjusted cost base).
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/rental-income/current-expense...
If you are selling the land &
the building together, then the purchase date would be the date that the land
was bought.
