Write the net profit or loss (total rents minus expenses) in Box 18B. If this is a loss, put a minus sign in the last box. Refer to the Rental income (IR264) guide for information on allowable rental expenses and record keeping.
Attach one of these to the top of page 3 of your return:
a set of the partnership’s or LTC’s financial accounts
a completed Financial statements summary (IR10) form
a completed Rental income (IR3R) form.