Self-employed

Show the disposal at the UCC, undepreciated capital cost (257.99)  There should be a place to show a terminal loss.  You will need to do that for each item.  Be aware that there may be a recapture of amortization, which will show as income since the entire class 8 has been disposed.

Also, if you claimed the GST/HST on any of these items, you may need to include a recapture of GST calculated at fair market value.

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