topic Re: I bought a rental property in 2023. In 2025, I bought a furnace for my rental property. Under... in Investors and rental owners

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 — Thu, 26 Feb 2026 23:04:30 GMT

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

Re: I bought a rental property in 2023. In 2025, I bought a furnace for my rental property. Under...

TurboTax_Susan — Fri, 27 Feb 2026 00:09:22 GMT

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.

Re: I bought a rental property in 2023. In 2025, I bought a furnace for my rental property. Under...

younglydia — Fri, 27 Feb 2026 01:12:11 GMT

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 ?

Re: I bought a rental property in 2023. In 2025, I bought a furnace for my rental property. Under...

TurboTax_Susan — Fri, 27 Feb 2026 01:44:17 GMT

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).

Re: I bought a rental property in 2023. In 2025, I bought a furnace for my rental property. Under...

younglydia — Fri, 27 Feb 2026 01:46:32 GMT

Thank you