You will need to enter the UCC (undepreciated capital cost) at the beginning of the year. It is the balance of the capital cost remaining for further depreciation at any given time. The amount of Cost of Capital Allowance (CCA) you claim each year will lower the UCC of the item. You'll have to make a reasonable estimate of the Fair Market Value (FMV) of your appliances on the date you started using them for Business or Employment use. You could get a fairly accurate calculation by using the actual purchase price - minus - the amount you could have claimed for CCA if you had used it starting on the purchase date. Or you could compare the selling price of similar items.
Related Information:
For examples on how to place a value on content please see our TurboTax article What is Capital Cost Allowance (CCA)?
Capital Cost Allowance Explained by Turbo Tax
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