I saw the following helpful advise, however, regarding step #2 below, once you find the line for the class you disposed of (if no proceeds have been received for the asset), do you delete that line in Area A of form T776 and simply indicate the amount (of asset deleted) as a terminal loss? No CCA has been claimed for this asset.
If you had a terminal loss, follow these steps.
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At the end of the Capital Cost Allowance screens, look in the UCC Balances section.
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Find the line for the class you disposed of.
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Enter the terminal loss in the CCA For Year field.
