Your passenger vehicle can belong in either Class 10 or Class 10.1. To determine the class your passenger vehicle belongs, you have to use the cost of the vehicle before you add the GST/ PST , or the HST .
Include your passenger vehicle in Class 10.1 if you bought it in your 2017 fiscal period and it cost more than $30,000. List each Class 10.1 vehicle separately.
We consider the capital cost of a Class 10.1 vehicle to be $30,000 plus the related GST/HST, or PST. The $30,000 amount is the capital cost limit for a passenger vehicle.
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partners...
