It depends on the class. If you are adding another class 10 the UCC will carry forward. If it’s a class 10 and you don’t have any other class 10 assets, it’s a terminal loss. If it’s a class 10.1, the terminal loss rules do not apply.
Please see this link for more information: https://www.taxtips.ca/smallbusiness/passengervehiclelimits.htm