Taxes and Bookkeeping pillar guide

Rental bookkeeping starts with complete source records

A useful rental workpaper connects every amount to a date, property, purpose, counterparty, and supporting document. Categories and summaries come after that source record is complete.

Published
Reviewed
Jurisdiction
Canada, provincial and territorial tenancy rules vary
Next review

Monthly close for a small landlord

  • Reconcile gross rent and other rental income.
  • Record expenses with the vendor, date, amount, property, purpose, and receipt.
  • Resolve duplicates, missing documents, and uncategorized entries.
  • Review maintenance costs and large purchases for tax-treatment questions.
  • Export or back up the records before closing the month.

Keep properties separate

Assign income and expenses to the property that produced them. Document reasonable allocations for shared costs and preserve the calculation for professional review.

Prepare, do not pre-decide

DwellTrack can organize categories and T776-oriented summaries. The landlord or tax professional determines deductibility, current-versus-capital treatment, CCA, allocations, and filing positions.

Sources

  1. Canada Revenue Agency: Keeping Records (accessed 2026-07-25)

Authored by DwellTrack Editorial Team. Review owner: Tax-content review required.

Connect rent, expenses, and evidence.

See DwellTrack's Canadian rental-record workflow.

Explore landlord bookkeeping