Can I deduct the full cost of new rental property appliances in the year I buy them?

Generally, no - new appliances like a fridge, stove, washer, or dryer are treated as capital property, not a current expense, so you can't deduct the full purchase price in the year you buy them. Instead, they get added to their own CCA class and depreciated over time, meaning you claim a percentage of the cost each year rather than the whole amount up front.

This surprises a lot of landlords because a single appliance can feel like routine upkeep, similar to a repair. But CRA treats an appliance as a separate depreciable asset from the building itself, so replacing one is buying a new capital asset rather than repairing an existing one, even when it's a straightforward like-for-like swap because the old one broke. The good news is that CCA claimed on appliances follows the general rule that it can only reduce your rental income, not create or increase a rental loss on its own - so it's still valuable, just spread out rather than taken all at once. Keeping receipts for each appliance separately makes it easier to track its own depreciation over time.