# Claiming Leasehold Improvements from past years

**URL:** <https://www.protaxcommunity.com/t/claiming-leasehold-improvements-from-past-years/4548>\
**Category:** Tax Topics\
**Created:** [April 17, 2021, 7:14pm UTC](https://www.protaxcommunity.com/t/claiming-leasehold-improvements-from-past-years/4548 "2021-04-17T19:14:15Z")\
**Posts on this page:** 2\
**Page:** 1

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**Author:** ![monica](https://avatars.discourse-cdn.com/v4/letter/m/a183cd/32.png) [@monica](https://www.protaxcommunity.com/u/monica)\
**Post date:** [April 17, 2021, 7:14pm UTC](https://www.protaxcommunity.com/t/claiming-leasehold-improvements-from-past-years/4548/1 "2021-04-17T19:14:15Z")

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A new client of mine shows TI’s on her balance sheet of $54,275 from 5 years ago. Her business has never shown the CCA on the T2125 because she hasn’t been in a positive income position. Can I set up the Asset this year and start? or do we need to go back and add to the year the improvements happened? thanks for any hints on this

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**Author:** ![obhorst](https://avatars.discourse-cdn.com/v4/letter/o/a88e57/32.png) [@obhorst](https://www.protaxcommunity.com/u/obhorst)\
**Post date:** [April 17, 2021, 8:20pm UTC](https://www.protaxcommunity.com/t/claiming-leasehold-improvements-from-past-years/4548/2 "2021-04-17T20:20:09Z")

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I would set up the asset this year and start with a full year depreciation/amortization. Have your supporting documents available, but otherwise go for it.