My rental properties income/expenses net as follows: property 1 = -$6923 (negative value) property 2 = $214.05 Can I use CCA class 8?

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June 13, 2026
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Can I use CCA class 8 when I have a net negative rental income?

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TurboTaxBrenda

Level 14

As per the CRA:

You cannot use CCA to create or increase a rental loss. Do not apply the half-year rule to accelerated investment incentive properties or zero-emission vehicles.

Example

Salvador owns three rental properties. Two of these properties are Class 1 buildings, and one is a Class 3 building. All the buildings contain Class 8 appliances. Salvador's net rental income from these properties is as follows:

Building 1 (Class 1), net rental income of $1,500
Building 2 (Class 1), net rental income of $2,000
Building 3 (Class 3), net rental loss of $4,000

Salvador has an overall net loss of $500 ($1,500 + $2,000 - $4,000). Since he is not allowed to increase his rental loss by claiming CCA, he cannot claim any CCA on his rental buildings or appliances.

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