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rent income, industry code, ownership type vs deductions


endless

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I am trying to do my own taxes this year.  

I was going through my last 2 year's report from an accountant.

I notice the accountant put down my rental property as a "partnership". 

I have a rental property and My wife also has one. But neither are jointly owned. The title for my rental property is in my name only and the title for my wife's is in her name only.

For my rental property the accountant had put as I have 100% of the partnership and for my wife she has the 100%. 

Why would this be categorised as partnership instead sole or co-owned?

What difference does this make towards using deductions (interest, repair, strata fee, property tax) against rental income?

Also i know what the industry code is but where in ufile do I enter the industry code? 

Any help is appreciated

Thank you 

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Hello endless.

The Industry code for the rental statement I believe is automatically embedded and will appear when you view the return.

You should indicate that it is a sole proprietorship and you are the 100% owner based on what you said. Same for your spouse.

The deductions will all be claimed 100% by whoever is listed as the owner.

Make sure you compare the prior years rental statement with this current year to determine if any corrections should be made for the prior years.

Just for interest, usually when a rental property is owned by both spouses it is defined as co-ownership. 

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