You will be able to claim the portion of the furnace cost that relates to the size of the rental space in comparison to the rest of the house. Square footage of the rental suite divided by the total square footage of the house will give you the percentage.
http://www.cra-arc.gc.ca/tx/bsnss/tpcs/rntl/bt/rprt/ln9949-eng.html
You will be able to claim the portion of the furnace cost that relates to the size of the rental space in comparison to the rest of the house. Square footage of the rental suite divided by the total square footage of the house will give you the percentage.
http://www.cra-arc.gc.ca/tx/bsnss/tpcs/rntl/bt/rprt/ln9949-eng.html
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