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New Member
posted Oct 30, 2019 12:41:39 AM

Can i claim CCA ON rental PROPERTY if CCA is more than Rent?

0 7 3474
1 Best answer
New Member
Oct 30, 2019 12:41:41 AM

No.  You cannot use CCA to create or increase a rental loss.  Please see  http://www.cra-arc.gc.ca/E/pub/tg/t4036/t4036-e.html#P577_56059

7 Replies
New Member
Oct 30, 2019 12:41:41 AM

No.  You cannot use CCA to create or increase a rental loss.  Please see  http://www.cra-arc.gc.ca/E/pub/tg/t4036/t4036-e.html#P577_56059

New Member
Oct 30, 2019 12:41:44 AM

It does not matter what other sources of income you may have.  CCA on a rental property is still limited to the amount of net rental income (before CCA).  In other words, you CANNOT create a rental loss by claiming CCA on a rental property that can be used against other sources of income

New Member
Oct 30, 2019 12:41:47 AM

CCA is depreciation.

Has your rental property gone down in value since you started using it as a rental income?

If your property has increased, and you have claimed CCA, you will be in a position of recapture. ie all the depreciation you claimed will be added to your income in the year you sell the property.


Check out the implications here: http://www.cra-arc.gc.ca/E/pub/tg/t4036/t4036-e.html#P1215_82090

New Member
Oct 30, 2019 12:41:48 AM

That is true, you can claim only enough cca to bring your rental income to zero. 

Thanks for pointing that out Fuzzy. 

New Member
Oct 30, 2019 12:41:50 AM

What if my income consists of T5, stocks, and rent income?

New Member
Oct 30, 2019 12:41:51 AM

The CCA can be used to bring your RENTAL income to zero but not below. It can not reduce your T5 and stock income.

New Member
Oct 30, 2019 12:41:53 AM

What if my income consists of T5, stocks, and rent income?