Canadian landlord year-end records checklist (Form T776)
Before you or your accountant fill in CRA Form T776 (Statement of Real Estate Rentals), gather the year's records. This checklist groups them by the T776 income and expense line labels as the CRA's guide names them. Last verified: 2026-11-09.
Not tax advice. This is a list of records to collect, nothing more. It does not tell you what you can deduct, how much, or in which year. Line labels are quoted from the CRA guide pages linked below; check canada.ca or ask an accountant before you file.
Sources: canada.ca: Completing Form T776, Statement of Real Estate Rentals and canada.ca: Rental expenses you can deduct.
Before you start: the basics for each property
- The property address and the number of units.
- If you own it with someone else: each co-owner's or partner's name and share (the form has a Part 2 for other co-owners and partners).
- If you live in part of the property or use it personally: a note of which part and for how long, so your accountant can work out the personal portion.
Income (T776 Part 3)
| Line | CRA label | Records to gather |
|---|---|---|
| 8141 | Gross rents for all units | Rent received per unit per month: rent ledger, bank deposits, e-transfer records, receipts you gave tenants. |
| 8230 | Other income | Other money from the rental: for example parking, laundry or storage fees you charged. Note what each amount was for. |
| 8299 | Total gross rental income | The total of the lines above. Keep your working so it can be checked. |
Expenses (T776 Part 4)
For every expense: the receipt or invoice, the date, who you paid, what it was for and which property it relates to. Keep the proof of payment (bank or card statement) with it.
| Line | CRA label | Records to gather |
|---|---|---|
| 8521 | Advertising | Invoices for rental listings and signs. |
| 8690 | Insurance | Landlord or property insurance policy and the premium paid for the year. |
| 8710 | Interest and bank charges | Your lender's year-end mortgage statement showing interest paid (separate from principal), plus statements for any other loan used for the property and the bank charges. |
| 8810 | Office expenses | Receipts for small office items used for the rental (stationery, postage). |
| 8860 | Professional fees (includes legal and accounting fees) | Invoices from lawyers, accountants or bookkeepers, with a note of what the work was. |
| 8871 | Management and administration fees | Property manager statements and contracts. |
| 8960 | Repairs and maintenance | Every repair invoice with what was fixed and where. Flag large jobs (new roof, renovation, appliance replacement): the CRA guide says costs that are capital in nature are not deducted here, so set them aside for your accountant. |
| 9060 | Salaries, wages, and benefits (including employer's contributions) | Payroll records for anyone you employed for the property (for example a caretaker). |
| 9180 | Property taxes | The municipal property tax bill(s) and proof of payment. |
| 9200 | Travel | A log of trips for the rental: date, purpose and costs. |
| 9220 | Utilities | Hydro, gas and water bills you paid as landlord, by property. |
| 9281 | Motor vehicle expenses | A mileage log for rental trips and the vehicle costs for the year. |
| 9270 | Other rental expenses | Anything else, each with a short note of what it was. |
Capital cost allowance (CCA): ask your accountant
The form has an Area A for the capital cost allowance claim. This page does not cover CCA: ask your accountant. What helps them: the purchase documents for the property, invoices for capital items (a new roof, furnace or appliances) with dates and costs, and last year's T776 or CCA schedule if you have it.
Also keep
- Leases and renewals in force during the year, and any notices of rent increase.
- Records of security or damage deposits held, and any you returned.
- Last year's return and T776, for comparison.
For filing and payment dates, the free CRA deadlines page quotes them from canada.ca.
Keep the records in one place
The Rental Property Income & Expense Tracker (paid spreadsheet by Kyle Falk) includes a Canada edition whose expense categories follow CRA Form T776 line labels, so the year's totals are already grouped by those labels. It is record-keeping only: it does not fill in or file T776 or calculate CCA. The Small Landlord Records Bundle includes it with three other landlord record sheets. There is also a free Rental Property Records Checklist on Gumroad. This page stays free either way.