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These topics will help you determine the capital cost of your rental property when you encounter the following situations:

Changing from personal to rental use How to calculate the capital cost of a rental property when changing its use.	Grants, subsidies, and other incentives or inducements How to calculate the capital cost of a property when receiving a grant, subsidy, or other incentive.
Non-arm's length transactions How to calculate the capital cost when you acquire a property in a non-arm's length transaction or a non-arm's length non-resident transaction.	Selling your rental property What happens when you sell a rental property.
Disposing of a building The special rules and conditions that could make the proceeds of disposition you calculate different to the actual proceeds of disposition.	Replacement property What happens if your property is destroyed, stolen, or expropriated and you replace it.