If you have closed your business, you'll put all your assets in as dispositions. Then you'll end up with either a Terminal loss or Recapture on the assets.
A Terminal loss occurs when you have an undepreciated balance in a class of depreciable property at the end of the taxation year or fiscal year, and you no longer own any property in that class. You can deduct the terminal loss when you calculate your income for the year.
Recapture (CCA) is when you sell a depreciable property for less than its capital cost, but for more than the undepreciated capital cost (UCC) in its class. If there is a negative UCC balance at the end of the year, this balance is a recapture of capital cost allowance. You have to include this amount in income for that year.