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Rental income
Line 126 - Net
Line 160 - Gross

Rental income is income you earn from renting property that you own or have use of. You can own property by yourself or with someone else. Rental income includes income from renting a house, apartments, rooms, space in an office building, or other real or movable property.

Note
You cannot use TELEFILE if you are reporting income/loss from rental operations.

Topics for rental income

Do you have rental income or business income?
Determine whether your rental income is from property or business income.		 Ownership
Are you a sole owner, co-owner, or a member of a partnership?
Current or capital expenses?
What is the difference between a current and a capital expense and how do you report them.		 Completing Form T776, Statement or Real Estate Rentals
Details on how to complete Form T776.
Capital cost allowance (CCA)
What is CCA, how much can be claimed, classes of depreciable properties, how to complete the charts on Form T776, Statement of Real Estate Rentals.		 Rental losses
What is a rental loss, what to do when you incur a rental loss, and how does it affect you other income?
Principal residence
What is a principal residence, how you designate a property as such, and what happens when you sell it.		 GST/HST new residential rental property rebate
Find out if you can apply for this rebate.
Accounting methods
Description of both the accrual and cash methods of accounting.		 Keeping records
Information on records you need to support your rental income and expenses, including motor vehicle records.
Selling your rental property
What happens when you sell a rental property.		 Expenses you can deduct
List of expenses that are deductible and how to claim them.
Rental income and non-resident tax
Information for non-residents with rental income, including Form NR6, Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real Property or Receiving a Timber Royalty, electing to file a tax return under section 216 of the Income Tax Act, and the section 216 late-filing policy.

Glossary

List of definitions related to rental income.

Forms and publications

Related topics

Date Modified: 2007-01-02

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