See below link

來源: 於 2012-08-26 12:28:55 [博客] [舊帖] [給我悄悄話] 本文已被閱讀：次

http://www.cra-arc.gc.ca/E/pub/tg/t4036/t4036-e.html#P221_15825

search "rental losses", then below will show

 

Rental losses

You have a rental loss if your rental expenses are more than your gross rental income. If you incur the expenses to earn income, you can deduct your rental loss against your other sources of income.