Can mortgage interest, condo fees and property taxes be considered as part of costs to acquire the property to calculate capital gains?

[TaxQQ]

Property does not generated any revenue

[TurboTaxEsther · Accepted solution]

None of those are considered "capital expenses" by CRA and can not be used as part of the adjusted cost base. 

These are all considered personal expenses because this is a personal use property. You must report a gain but cannot claim a loss against personal use property.