Not sure if you are looking for a definition or how to calculate. However the following links may help:
Claiming capital cost allowance
http://www.cra-arc.gc.ca/tx/bsnss/tpcs/slprtnr/rprtng/cptl/menu-eng.html
Classes of Depreciable Property (including vehicles)
http://www.cra-arc.gc.ca/tx/bsnss/tpcs/slprtnr/rprtng/cptl/dprcbl-eng.html#class10
Not sure if you are looking for a definition or how to calculate. However the following links may help:
Claiming capital cost allowance
http://www.cra-arc.gc.ca/tx/bsnss/tpcs/slprtnr/rprtng/cptl/menu-eng.html
Classes of Depreciable Property (including vehicles)
http://www.cra-arc.gc.ca/tx/bsnss/tpcs/slprtnr/rprtng/cptl/dprcbl-eng.html#class10
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