Recurring losses from a rental property. You bought a rental property a few years ago, and it's still cash-flow negative. So, you're reporting a loss...again...which you plan to deduct against other income.

The CRA is quite aggressive in targeting rental loss deductions.- KPMG

"The CRA is quite aggressive in targeting rental loss deductions," warns KPMG. So, you need to keep careful records that show you did your due diligence when buying the property and deciding on what rent to charge —​ and don't rent to a relative at a below-market price. The CRA knows that rental businesses, like all businesses, can take several years to turn a profit. But for losses to be allowed, there must be a reasonable expectation of profit down the line.

Translation:

出租物业的经常性损失。 您几年前买了一处出租物业，但现金流量仍然为负。 因此，您正在报告损失……再次……您计划从其他收入中扣除。
CRA 在针对租金损失扣除方面非常积极。
- 毕马威
毕马威警告说：“CRA 在确定租金损失扣除方面相当激进。” 因此，您需要保留仔细的记录，以证明您在购买房产和决定收取多少租金时进行了尽职调查——并且不要以低于市场价格的价格租给亲戚。 CRA 知道租赁业务与所有业务一样，可能需要几年时间才能盈利。 但要允许亏损，就必须对未来的利润有合理的预期。