When you own rental property, it can involve far more than collecting the rent each month and paying the mortgage. You must also screen and vet prospective tenants, address their complaints, and maintain the property. This job can be time consuming, which is why many owners often opt to hire a local property management company to handle these day-to-day operations. In Canada it’s a 100% taxable deduction.

Again, an owner is eligible to deduct any expenses you incur to earn rental income.

http://www.cra-arc.gc.ca/tx/bsnss/tpcs/rntl/bt/rprt/xpns/ln8871-eng.html