Zero Emission Vehicles used for rent and taxi cabs fall under Class 55 and can claim a maximum of up to 100% CCA rate if the vehicle meets the eligibility criteria mentioned in the below CRA links,
Zero-Emission Vehicles-Class 55 for automobiles for lease or rent and taxicabs
You can also check these TurboTax FAQ Links,
What is the capital cost allowance (CCA) on accelerated investment incentive properties and zero-emi...
https://turbotax.intuit.ca/tips/guide-uber-partners-7522
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