It depends on what province you are in and if your
trailer can be considered a “mobile home”.
If your trailer is considered a mobile home, then
you may be able to claim rental fees if you live in Manitoba.
If you live in Ontario, if you own your mobile home but lease the land on which
the home is situated, you may claim a property tax credit.
You would need to contact the CRA to verify if
your trailer qualifies as a “mobile home”. If you are in Canada or the United
States, you can call the CRA at 1-800-959-8281. If you are somewhere else you
can call 613-940-8495. Here are more ways to contact the CRA:
https://www.canada.ca/en/revenue-agency/corporate/contact-information/telephone-numbers.html