As per the Canada Revenue Agency (CRA) Column 2 – Undepreciated capital cost (UCC) at the start of the year
If this is the first year you are claiming CCA, skip this column. Otherwise, enter in this column the remaining undepreciated capital cost (UCC) for each class at the end of last year. You can find these amounts in last year's completed form calculation table in column 13.
From your UCC at the start of 2022, subtract any investment tax credit (ITC) you claimed or were refunded in 2021. Also, subtract any 2021 ITC you carried back to a year before 2021.
In 2021, you may have received a GST/HST input tax credit for a passenger vehicle you used less than 90% of the time for your business. In this case, subtract the amount of the credit you got from your 2022 opening UCC.
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