Thanks Tatsiana for taking the time to reply.  Your answer is helpful and is one reasonable and correct way to deal with the problem.  Apparently the value deemed disposition should be at "Fair Market Value".  Most accountants use "Canadian Black Book" to set that value.  I have also found out that TurboTax automatically uses only the Business Portion of the CCA Recapture or Terminal Loss for a vehicle (based on that year's business use).  That makes the whole situation fair (i.e. if a Recap happens, it is just correcting for an over-deduction of Capital value that I had claimed previously).  Thanks again!