请教一个报税问题：出租房装修费

[Encore]

出租房内换了新地板，花费数千，这个费用是一次性作为当年的
COST来报呢，还是以折旧的方式来报？

谢谢回复。

 

[GRAND KING]

根据你的收入，把出租房装修费用的部分或全部作为 cost 报税，如作为一部分报税，剩余部分可在明年再报税。

 

[LiteUser]

http://www.cra-arc.gc.ca/E/pub/tg/t4036/t4036-09e.pdf

The cost of a repair that improves a property
beyond its original condition is probably a capital​

expense. If you were replacing carpet with hardwood floor, which also adds value to your property, then it's capital expense, and you have to report as CCA. However if your old floor was hardwood and was damanged, you were replacing it, then I guess you can deduct the whole expense.

 

[cmah]

http://www.cra-arc.gc.ca/E/pub/tg/t4036/t4036-09e.pdf

The cost of a repair that improves a property
beyond its original condition is probably a capital​

expense. If you were replacing carpet with hardwood floor, which also adds value to your property, then it's capital expense, and you have to report as CCA. However if your old floor was hardwood and was damanged, you were replacing it, then I guess you can deduct the whole expense.

理论上的确是这样的。