Can renovation be added to CCA ctg 1 on their own? How to separate the building cost from land? We have rental losses for the year should we use renovation CCA next yr?

1. The split between land and building is usually listed on your property tax assessment.

2. For renovations, add the cost to Class 1 as a separate entry. The reno cost will be added to the value of the building itself. Although you cannot claim CCA if you have a rental loss, you should still enter the cost of the renovation on this year's return. Then you can opt to not take the deduction this year (it will carry forward for future years).