I bought a rental property in 2023. In 2025, I bought a furnace for my rental property. Under what class is this furnace should be treated for capital cost allowance?

[younglydia]

If I claim CCA for the furnace in 2025, is it subject to the half year rule?

[TurboTax_Susan]

HVAC equipment like furnaces would added to the same class that you have the building in - class 1, 3 or 6. All of those classes are subject to the half year rule.

[younglydia]

Thank you very much for your prompt response.  I haven’t and am not planning to do CCA for the building portion of my rental property.  In this case, can I do CCA just for the furnace itself ?  Or  the CCA for the furnace can only be claimed together with the building ?

[TurboTax_Susan]

Yes, you can just take CCA on the furnace, but which class you put it in will still depend on the building (class 1, 3 or 6).

[younglydia]

Thank you