Is a new roof on rental always capital?

Client owns 1 rental property - no cca has ever been claimed for dwelling. Last year he had to have the roof redone due to age not to repair specific damage. The roof was not upgraded but replaced with the same type of shingles, etc as before. Is there any way to claim this as a current expense or is a roof always a capital expense.


In my experience, I always consider roof repairs to be added to the capital cost of the property. This expense has a useful life of > 1 year, therefore is not considered a "current" expense. However, the decision to expense now or add to building capital cost would also depend on the cost of this work. You should read the CRA Guide on Rental Properties. 

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