income from rental property

[nickey]

Hello I have a question regarding income properties. I own a duplex I repossessed the upper half for my daughter on 12/31/2021,she is 22 and could not afford a place own her own in Montreal. I also no longer wanted be a landlord and I prefer this to be a family home.She pays 500 month for rent which is below the fair market rate here in Montreal. Do i claim this as rental income?

[Curmudgeon]

A rental loss cannot be claimed in your situation.

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/rental-income/renting-below-fair-market-value.html