No, Landscaping is not a Capital Cost Allowance expense.
As per the Canada Revenue Agency "
Construction soft costs
You may have certain costs relating to the period you were constructing, renovating or altering your rental building to make it more suitable to rent. These expenses are sometimes called soft costs. They include:
- interest
- legal fees
- accounting fees
- property taxes
Capital Cost Allowance(CCA), landscaping costs and disability-related modifications to buildings' costs are not subject to the soft cost rules."
For more information, please visit the Canada Revenue Agency
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