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136 – Rental income

You must report the income you derived from the rental of property on line 136. Your net income is your gross rental income, minus the expenses you incurred during the year to earn this income, minus capital cost allowance (where applicable).

Do not use line 136 to report income from the rental of property if the income constitutes business income. Report this income on line 22 of Schedule L.

With your return, enclose either a copy of form TP-128-V, Income and Expenses Respecting the Rental of Immovable Property, or a statement of your rental income and expenses. A separate form or statement must be enclosed for each immovable from which you derived rental income.

Financial assistance received as a result of a disaster

If you received financial assistance as a result of a disaster, see guide IN-125-V, The Tax Effects of Financial Assistance Received as a Result of a Disaster.

Member of a partnership

If you were a member of a partnership, your share of the partnership's income (or losses) from the rental of property is shown in box 3 of your RL-15 slip or in the partnership's financial statements.

If you are reporting a loss from a partnership of which you were a specified member, see the instructions for line 260 and complete Schedule N.

Supporting documents

If you did not receive an RL-15 slip, enclose a copy of the partnership's financial statements with your income tax return.

Labour costs

If you incurred labour costs (other than salaries and wages paid to your employees) in order to maintain land or maintain, repair or renovate a building from which you derived rental income, you must provide information about every person or business that carried out the work. Complete form TP-1086.R.23.12-V, Costs Incurred for Work on an Immovable, and enclose it with your return. If you do not provide the information, you are liable to a penalty.

Rental loss

On line 136, enter the amount of any rental loss you sustained, preceded by a minus sign (−), and subtract the amount instead of adding it. Note that for rental property, you cannot claim the portion of the capital cost allowance that creates or increases a rental loss.

For more information, see brochure IN-100-V, Individuals and Rental Income.

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