Thanks, that it is helpful.
CRA allows to maintain PRE on the whole Property (including the portion for the basement apartment) under 3 conditions:
1)your rental or business use of the property is relatively small in relation to its use as your principal residence
2)you do not make any structural changes to the property to make it more suitable for rental or business purposes
3)you do not deduct any CCA on the part you are using for rental or business purposes
If I understand your response correctly, CCA can still be claimed on a heat pump while still maintaining PRE since the heat pump is considered an appliance, and not part of the Property. Is my understanding correct? Thanks
