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Free tool · Rental property

What a landlord can track and claim.

The expense categories on the CRA’s rental income statement (form T776), with the capital items kept separate so they don’t get claimed as repairs. Tick off what you have, then print or save the list.

0 of 26 items checked

Income

Financing and fixed costs

Running the property

Professional and office

Capital items — track separately

Not deducted in the year; ask before claiming capital cost allowance

Ownership and records

Your checked items are saved only in this browser on this device. This tool does not upload documents or submit information to Versa. Whether a cost is current or capital, and whether to claim capital cost allowance, depends on your situation.

General information only. A general list of the T776 categories, not advice on what you can deduct. Whether a cost is current or capital, how much is your share, and whether to claim capital cost allowance depend on your property and your plans for it.

About three minutes

Have a rental? Let’s get the statement right.

Tell us about the property — how many units, when you bought it, whether it’s co-owned — and we’ll come back with the next step.

Start: personal tax

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The background

The parts of a rental statement that trip people up.

Most rental expenses are straightforward. The questions come at the edges: what’s capital, whether to claim depreciation, and how much of a shared property is yours.

01

Current or capital?

A current expense keeps the property as it was — repainting, fixing a leak, replacing a broken tap. A capital cost improves it or extends its life — a new roof, a renovated kitchen, an addition. Current costs are deducted in the year; capital costs are added to the property’s cost.

02

Capital cost allowance, with care

You can claim depreciation (CCA) on the building and on furniture and appliances, but CCA can’t create or increase a rental loss, and CCA claimed on a building can be recaptured as income when you sell. Many owners choose not to claim it on the building at all.

03

Interest, not principal

Only the interest portion of your mortgage payment is deductible. Your lender’s annual statement shows the split. Fees to arrange financing are deductible over five years.

04

Shared and personal use

If you co-own the property, you report your share of income and expenses. If you live in part of it or use it yourself part of the year, only the rental portion is claimed.

Questions

Can I deduct my own labour on repairs?

No. You can deduct the materials, but not the value of your own time.

What about travel to the property?

Reasonable motor vehicle costs to collect rent, supervise repairs or manage a property can be claimed with a log, but the rules are narrower for owners with one property in the area they live in. Check before claiming.

Is the land transfer tax deductible?

No — it is part of the property’s capital cost, along with legal fees on the purchase.

Where is my progress saved?

Only in this browser on this device, using local storage. Nothing is uploaded. Save a text copy or print the list to keep it elsewhere.

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