is real estate property used in Canada 27.5 or 40 year property?
Publication 946 says
Required use of ADS. You must use ADS for the following property.
GDS would be 27.5 years and ADS is 40 years.
I looked in the tax treaty between Canada and the US
True, but treaties between Canada, US, and Mexico (such as NAFTA and maybe others) remove borders between countries. For example publication 526 allows you to deduct some donations made to the equivalent to 501(c)(3) charities in Canada:
Canadian charities. You may be able to de- duct contributions to certain Canadian charita- ble organizations covered under an income tax treaty with Canada.
So I was wondering if some part of any treaty gives a special break to depreciation.
And, did you find anything in the treaty? You said no...
Did you also look at the technical explanation of the treaty? Probably not since you were looking on the IRS website. Every Tax Treaty has a technical explanation which reviews the treaty in more conventional English.
BTW, did you search for charitable in the treaty and if so, did you find the reference?
Nothing. The technical explanation 2008 is at
Both the treaty and technical explanation talks about "charitable" contributions.
...implying the answer is, "40 year property".
BeanSmart website is not affiliated with any of the manufacturers or service providers discussed here. All logos and trade names are the property of their respective owners.