Yes, you can claim an older car. You'll have to make a reasonable estimate on the Fair Market Value (FMV) of your vehicle on the date you started using it for Business or Employment use (2017). One way you could get a fairly accurate calculation would be to use the actual purchase price - minus - the amount you would have claimed for CCA if you had used it starting on the purchase date. Use this figure as the cost of your "addition". If you were questioned by CRA as to how you came up with this figure, you would be able to show them you used this method of calculation and considered it to be reasonable.
