If you never claimed Capital Cost Allowance (CCA) on items you purchased and used in the course of your business in 2018, you can add these items by including them with an Undepreciated Capital Cost (UCC) amount.
As you have not claimed any CCA on these items, include the actual cost as the UCC. As CCA is an optional claim, you could have added these items in 2018, but just not taken the deduction. This means your UCC would be the same as if you added them last year. The difference is this year you will get the "full claim" as you are not subjected to the half-year rule.
How Much Capital Cost Allowance Can You Claim?
