My wife and i own 2 rental properties. As she makes less money can we claim 100% of the income from both rental properties under her to reduce the amount of tax paid on the income?

Who reports the rental income or loss?

The person who owns the rental property has to report the income or loss. If you are a co-owner of the rental property, your share of the rental income or loss will depend on your share of ownership.

The rental income or loss percentage you report should be the same for each year unless the percentage of your ownership in the property changes.