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RENTAL PROPERTY. How to report your income.

Investing in rental property is a popular thing to do in Calgary.You have several different ways to become a landlord, too.

You could:

  • B

uy a second property, such as a house, duplex or condo

  • Turn your basement into a secondary suite

  • Rent an available room in your home

No matter which route you take, you have to claim the rent you collect as income.

CLAIMING RENTAL INCOME

First, you have to determine whether your income is from property or from business and that depends on the services you provide for your tenants.

Generally, you are earning income from property if you rent space and provide basic services, such as heat, light, parking and laundry.

If you provide additional services, such as cleaning, security and meals, you may be carrying on a business.

If you have determined you are earning income from property, you must fill out a T-776 Statement of Real Estate Rentals when you prepare your T-1 income tax return.

The T-776 includes areas for you to enter your gross rents, your rental expenses and any capital cost allowance.

KEEPING DETAILED RECORDS

Similar to any business or professional income you might claim, you must keep detailed records of all your rental income and the expenses you incur.

You must support all your purchases and operating expenses with:

  • Invoices

  • Receipts

  • Contracts

  • Other supporting documents

I NEED HELP

Income property can be a very complex matter. We’re also here to assist you when it’s time to do your taxes. We specialize in small-business accounting and financial services. Contact one of our tax specialists and we can help you optimize the tax benefits and credits available to landlords, self-employed individuals and small businesses.

Fill out our contact form or give us a call at 403-452-3032.

FOLLOW ALONG

The Canada Revenue Agency has an active Twitter account. If you’re interested in following the account, you can the CRA at@CanRevAgency.

And don’t forget us! We’re on there, too, talking about taxes and business, especially for small businesses and entrepreneurs. Find us at @Calgaryez_Tax. While you’re at it, like us on Facebook.

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