Maintenance expense for basement rental

[sin]

I rent out my basement apartment, can I claim a percentage of the cost of solar lights (for safety) and rain gutters as maintenance expense?

[TurboTaxJennifer · Accepted solution]

It depends. 

The rain gutters - If you installed the rain gutters to replace a set that had worn out, and you used identical materials, these could qualify as a maintenance expense. If the gutters are a new addition to your home, it's more complex.

Anything added to a rental that is permanent in nature or adds long lasting value is considered to be a Capital Expense - you'd usually claim a Capital Cost Allowance (CCA) for it. In your case, because it's part of your principal residence, any CCA claims will have tax implications should you ever sell the property. It's not a good idea to claim CCA for your principal residence for this reason.

Similarly, if you installed solar lights to replace worn out solar lights, these could qualify as maintenance expenses.

http://www.cra-arc.gc.ca/tx/bsnss/tpcs/rntl/crcp-eng.html