I know that if we use more then 50% of the property for rental purposes, we pay capital gains tax on the 1/2 of the gain. Our house, we rent out the basement and on our tax returns we report the gross earnings and deduct expenses. 67% of the property is owned and 33% is rental property. Will we be eligble for PRE when we sell the house. No CCA has been claimed. How does the CRA find out if the structural part of the rental porperty has changed?