It depends on the class. If you are adding another...
Moderator

Investors and rental owners

 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

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