An individual’s accountant needs to know if the taxpayer has ever claimed CCA on a portion of a rental triplex in order to determine whether a s. 45(3) election to defer the large capital gain on the change in use for that part of the triplex will not be available. Can this specific tax information be obtained by the accountant and for how many years? CRA responded:
[A] taxpayer may be able to obtain a copy of the taxpayer’s prior years' tax returns and the forms that were attached to them, depending on their availability, which will depend, among other things, on the taxation year in question. If not available, the taxpayer could obtain from the CRA printed forms called "Proof of Income" where the essential information from the tax returns filed with the CRA appears for the taxation years from 1988 to 2019. This Proof of Income can be viewed and printed by a taxpayer using the "My Account for Individuals" option … .
… [W]ith respect to capital cost allowance that may have been claimed by a taxpayer in prior years, this information could possibly be included in the Proof of Income mentioned above.