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CCA of Rental building missed in previous tax report and adjustment request added this year how to adjust


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Hi, I need help to use the Ufile online to do the tax report.


I lived in BC and this year I found I did not report the cca of building property for previous 2 years - 2022,2021,2020

I am in the mid of figure out how to report tax for 2022 and previous adjustment request, I read thru the forum on ufile already.


Can you someone me to verify what I input is correct? Thank you very much!


For 2022,

I received the BC assessment of property from government, say, property building value is 80k



The open balance should be the value I got from government assessment letter of that year, 80k



To whom the CCA should be allocated, I should choose Business? (I purchased the apartment and rent it out totally)  And choose 100 %



I saw from the post



what should I input for description and value of The box: Description and amount of capital additions (other than AIIP)  is the purchase price of apartment ? say, 400 k in 2019 ?


I leave blank and not blank will generate a big difference for this years tax I need to pay, I don’t know what to input.


As I understand, I should only provide this box for the tax return report the year(say, 2019) I purchase this apartment, and the software will retain the value. But what should I put in this box for 2022 tax report?



And the box of "Description and amount of capital additions of AIIP", what should I input for description and value?





For 2021

I add an Adjustment request from interview setup

say, the BC assessment of government letter told me the property building value is 100k,

If my rental net income is 20k,


What I put here is below, are those correct?



I choose net rental income



Amount Claimed on jacket before adjustment is 20k,



Amount Claimed on jacket after adjustment is 20k - 4% * 100k = 16k







For 2020, that is the year I start to rent.

Change for adjustment request is the similar to 2021, is that correct?



Thank you very much for your help!

Best regards

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If you wish to make an adjustment to a previous year's return, then enter th changes and ReFILE the tax return if you are eligible to do so. Do not enter an adjustment form into the tax return unless you wish to mail it.
Rental income

To enter information about your rental income, follow the steps below:

1. On the "Left-side menu on the Interview tab", select "Interview setup".

2.  On the page that appears to the right, go to the "Rental income" group, check the box "Rental property income" also if you paid tax by instalments. Then go to "Tax paid by instalments and tax transfer" group, check the box "Tax paid by instalments and tax transfer" and click "Next" at the bottom of the page.

3. Return to the "Left-side menu on the Interview tab", select "Rental Income".

4.  On the page that appears to your right, click on the plus sign "+" icon to the right of the line "T776 - Rental Income property".

5. Complete the first page entitled "T776 - Rental property identification". On the line for "Percentage (%) of personal use of your rental property", enter your personal use portion of the building. If you do not live in the building, leave the field blank.

(If you are the co-owner of the building with your spouse see point #11)

6. Please indicate whether you are sole proprietor or co-owner of the property, to do so, go to the "Type of ownership of the rental property" line and select the option that suits you best from the drop-down menu. Then, on the line "Percentage interest in the partnership" enters your percentage.

7. On the next page, enter your income and expenses in relation to this property.

8. If you used the services of a professional contractor to repair your building, use the sub-section "Labour costs" to enter the relevant information. Please make sure in this subsection that the amount of repair has not already been entered in the expenses beforehand: make sure to choose the appropriate option from the drop-down menu for the line "Do you wish to add these labour costs as an expense on the income statement".

9. If you want to claim depreciation for your property, click on the "CCA" sub-section and select the appropriate class, usually Class 1.

Note: the first time you claim CCA enter the amount under the heading: "Description and amount of capital additions (other than AIIP). and then enter the amount. 

Leave all other fields blank. When you carryover the information into the following year, the program will automatically carry forward the UCC.

10. On the page that appears, enter the relevant information. If you do not want to claim depreciation, go to the line "Limit to the CCA" and enter "$0.00". However if you wish to claim a portion of the depreciation or any other amount, it is limited to the maximum amount of this category. Please note that you cannot claim CCA when you have a rental loss.

11. If you are the co-owner of the building with your spouse or other partner, click on the sub-section "Partners", and on the page to the right, choose your option.

12. If your spouse is a co-owner of the rental property and completed his or her tax return along with yours, there is no need to enter the information in your spouse's file, as it will be transferred by the program and form T776 will be generated. The same applies for a resident of Quebec and form TP-128 will be produced by the program. However, if your spouse wants to claim expenses different from yours, all the information will then have to be entered again separately in his or her own file. For all other business partners, they will have to enter the information in their own file.

Forms T776 (federal) and TP-128 (Quebec) will be generated by the program.

The amount of rental income will be reported on line 12599 (gross) and line 12600 (net) of the federal return and, for Quebec residents, on line 168 (gross) and line 136 (net) of the Quebec return.

For more information, please consult the CRA website at the following link:



For Quebec residents, you can consult the Revenu Québec website at the following link:



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Hi, Maggie

Thank you very much for your reply.

based on your info, I have following up questions, Could you please directly answer my question?
I am really confused now!

//question 1
for the adjustment of previous year's tax return, I should go back to previous 2021,2020 ufile tax and enable Refile mode, add rental class 1 CCA and submit again the adjusted tax report, is that correct?

what about the tax I already paid, will CRA return money to me?

//question 2
I did not quite get your point #9 in my case.
I feel extremely confused now!

as per my Pic1's example,

for 2022 CCA of class 1,

this the amout I put in the correct place?
- Box1 - opening balance of the underpreciated captial cost is the building value I got from BC government assessment letter,
- Box4 - Description and amount of capital additions (other than AIIP) is the apartment purchase price exmaple I put

and I should leave 2,3,5 blank?

ref: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/rental-income/capital-cost-allowance-rental-property/example-capital-cost-allowance-calculation.html

//question 3

If I put the value like this for 2022, then what about my input in 2021, and 2020 ?

should I put box4 the same 400k in 2021,2021 as well
and put box1 based on assessment letter each year?

or I should refile 2020 first, then 2021, then 2022 the software will carry over the old value?


Could you please directly answer my question?

Thank you very much in advance,
Kind regards


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