Is it possible that you already have a net rental loss before claiming CCA? You should be aware that you cannot create or increase a rental loss by claiming CCA. Also, the half-rate rule applies to the additions you make during the year. Because of this you do not have to pro-rate CCA further by the 2 months out of 12 that you owned the property. For more info please see http://www.cra-arc.gc.ca/tx/bsnss/tpcs/rntl/cca-dpa/mch-eng.html
