Canadian taxes - Who should claim our rental property?

[John Humphries]

Looking for someone out there with some Canadian tax experience.  My wife and I purchased our first rental property in 2016 and are wondering who should claim it on their taxes (Everyone files individually in Canada, right?). I have a regular T4 job and usually get money back each year after doing my taxes.  Also have a Capital loss from years ago that I keep carrying over as I have had no investment income profits to use it against in the last few years.  My wife is basically a self-employed consultant with one client who pays her a salary each year.  They do not take out any taxes so she is responsible for that and usually has a big tax bill as a result. Our property cash flows about $300 per month after p&i, insurance, and property tax, but we'll show a loss on it with other expenses factored in as we probably spent a bit more when you factor in some of the light renos that we did after we bought it. First time claiming a rental property on taxes so I'll be getting a crash course on depreciation as well.  Since I'm thinking that the rental property will actually be a bit of write off, shouldn't my wife claim it on her taxes? Does it matter?  Can anyone weigh in on this?  Thanks!