There are several ways this can go sideways. If vehicle #1, is a passenger car, you will be in class 10.1 which limits the cost of the vehicle to $30,000 plus taxes.
If it is a work truck, you would go with class 10 usually. Either class has to go into additions not UCC which limits the CCA to 50% the first year. Called the half year rule
Plus there is a calculation happening based on the business versus personal use:
Example per CRA
Nadir owns a financial consulting business. He bought a
car in 2016 for personal and business use. The car cost
$20,000, including all charges and taxes. He includes the car
in Class 10. His business use this year was
12,000 kilometres of the total 18,000 kilometres driven. He
calculates his CCA on the car for 2016 as follows:
He enters $20,000 in column 3 and column 5 of Part 12.
Nadir also enters $20,000 in column 3 of Part 11. By
completing the other columns in the chart, he calculates
CCA for the year of $3,000. Because Nadir used his car
partly for personal use, he calculates his CCA claim as
follows:
12,000 (business kilometres) × $3,000 = $2,000
18,000 (total kilometres)
Nadir enters $2,000 at line 993
