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🇨🇦 Canada Rental Income Tax Calculator

Calculate the tax on your Canadian rental income after deducting eligible expenses. This tool estimates federal and provincial tax on net rental income for landlords across all provinces.

Contexto de la Regla Regional

JurisdiccionCanada
MonedaCA$ (CAD)
Vigente desde1 ene 2025
Version1.0
Ultima revision1 mar 2026
Proxima revision1 jul 2026
Fuente: Canada Revenue Agency (CRA)

Canada Tasas y Reglas

Ingresa valores

Total rent collected for the year

Only the interest portion is deductible, not principal

Annual municipal property tax

Landlord insurance premiums

Routine repairs and upkeep costs

Advertising, legal fees, utilities paid by landlord

Province where the rental property is located

Resultado

Ingresa los valores arriba y haz clic en Calcular para ver tu resultado.

Asistente IA

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Puedo ayudarte a entender la formula de canada rental income tax calculator, interpretar tus resultados y responder preguntas de seguimiento.

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Aviso: Aviso: Esta calculadora usa reglas publicas vigentes desde la fecha indicada. Los resultados son solo informativos. Verifique con fuentes oficiales. Ultima revision: 1 mar 2026.

Formula

Net Rental Income = Gross Rent - Mortgage Interest - Property Tax - Insurance - Maintenance - Other Expenses Tax Owing = Federal Tax(Net Rental) + Provincial Tax(Net Rental)

CRA allows you to deduct reasonable expenses incurred to earn rental income. The net amount is added to your other income and taxed at your combined marginal rate. Only the interest portion of mortgage payments is deductible, not the principal.

Preguntas Frecuentes

What expenses can I deduct from rental income?

Common deductions include mortgage interest (not the principal portion), property taxes, insurance premiums, maintenance and repairs, advertising costs, property management fees, legal and accounting fees, utilities (if you pay them), and travel to the property. Capital improvements like a new roof cannot be deducted immediately but can be depreciated over time using CCA.

Is mortgage principal deductible?

No. Only the interest portion of your mortgage payment is deductible, not the principal repayment. On a typical mortgage, the interest portion is highest in the early years and decreases over time. Your lender provides an annual statement showing the interest paid.

How is rental income taxed in Canada?

Net rental income (after deductions) is added to your other income and taxed at your combined marginal federal and provincial rate. If you earn $80,000 from employment and $20,000 net rental income, the rental income is effectively taxed at the marginal rate on $80,001 to $100,000.

Can I claim Capital Cost Allowance on a rental property?

Yes. CCA allows you to deduct depreciation on the building (not land) at 4% per year on a declining balance for most residential rental properties. However, claiming CCA reduces your cost base and increases your capital gain when you sell. Many advisors recommend against claiming CCA unless you need the deduction now.

What happens if I have a rental loss?

Rental losses from a legitimate rental operation can offset your other income, reducing your total tax. However, CRA may challenge losses if the property is not genuinely operated as a rental business or if losses persist for many years. You cannot claim CCA to create or increase a rental loss.

Do I need to charge GST/HST on rent?

Long-term residential rent (one month or more) is exempt from GST/HST. Short-term rentals (under 30 consecutive days), such as Airbnb, are subject to GST/HST if your total short-term rental revenue exceeds $30,000 in four consecutive quarters.

How do I report rental income to CRA?

Report rental income and expenses on Form T776 (Statement of Real Estate Rentals), filed with your T1 personal tax return. If you co-own the property, each owner reports their proportionate share. Keep all receipts and records for at least 6 years.

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