5 October 2018 APFF Roundtable Q. 16, 2018-0768871C6 F - Dépenses de bureau à domicile et d’automobile -- summary under Depreciable Property

In the course of a discussion of the deductibility of home office and automobile expense of an independent contractor where the property is held in co-ownership, CRA stated:

The CRA is of the view that a taxpayer cannot claim capital cost allowance for property that the taxpayer does not own under the applicable private law and in which the taxpayer does not have a leasehold interest.