Claiming capital cost allowance can reduce your net annual rental income but can also create a large tax consequence in the future. If the rental property is increasing or maintaining its value, an eventual sale of the property will generate recapture of capital cost allowance claimed in previous years. Depending on the amount of capital cost allowance claimed over time, the recapture amount can be relatively large and, as a result, can push you into a higher tax bracket when the property is sold.
You cannot create or increase a loss from a rental property through the use of capital cost allowance.